SCMPE – Full Theory of Module with coloured book


More than any other practice, solving a case study is the most imperative stepping stone for clearing the SCMPE paper. Being the second and updated version of the Case study and theory book, this case study book covers each type of business and each aspect of every business. After learning practical concepts and theoretical frameworks of each topic, students must know how to apply them to various businesses efficiently from their SCMPE Regular course.

This book is a COLOURED book for easy separation of the 12 chapters accompanied by case studies. Every case studies except those covered in RTP’s will be here.

Let’s take you through a tour of this unique coloured book:

  1. Each of the 12 chapters covers theory and related case studies
  2. Every Case Study is the book i.e. All Past, Present and Anticipated Case Studies. These will cover every type of business and each aspect of the business.
  3. The theory is cut down in simple language, for simplified understanding by the students. No complex explanation is provided, everything is reduced to important pointers.
  4. With the detailed revision, we have rectified any mistakes which were missed by the  ICAI’s study material
  5. We update the book regularly, therefore any new concept introduced by ICAI or the business sector that holds relevance in your exam is refurbished in the book.
  6. The coloured book holds an attractive and efficient Colour Scheme for the elements of the book. Questions are printed in Brown, answers in Blue, First heading in Red, Subheading in Green, Sub-Sub heading or important points in Black. This demarcates the content according to categories, making it readable and simplified for last-minute revision.
  7. To further break down the heavy content, paragraph numbers given to big case studies. When the content is divided into smaller parts, the question appears less lengthy.
  8. Master Index is given right in the beginning for easy and last-minute referrals


Introduction to SCM

Q1-Traditional Cost Management

Q2-Strategic Cost Management

Q3-Components of SCM

Q4-Value Chain

Q5-Cost Driver Analysis

Q6-Strategic Positioning Analysis

Q7-Strategic Framework (Porters 5 Forces model)

Q8-Superior Performance & Competitive Edge

Q9-Differentiation Advantage

Q10-Low Cost Advantage

Q11-Value Chain for assessing competitive edge

Q12-Mission, Vision and Objectives

Q13-Value Shop Model


—–(1) – Value Chain

Retail sector – Identify activities

—–(2) – Porters 5 Forces Model

Entering new market of paper tubes

—–(3) – Porter’s Value Chain Vs Value Shop

           Concentrate on servicing instead of mfg

Modern business environment


Q2-Cost of Quality


Q4-Deming Wheel

Q5-Criticism of TQM

Q6-Business Excellence Model

Q7-Tools to achieve excellence


Q9-Baldrige Criteria for excellence

Q10-Thoery of Constraints

Q11-Throughput Accounting

Q12-Supply Chain Management

Q13-Development of SCM Process

Q14-Pull and Push System

Q15-Upstream & Downstream SCM

Q16-Upstream SCM

Q17-Downstream SCM

Q18-Benefits of SCM

Q19-Service Level Agreements



—-(1) – Business Excellence Model

         Fast fashion company

—-(2) – Supply Chain Management

          Brick & mortar vs E-Commerce

—-(3) – Supply Chain Management

          Service Sector – Travel & Tourism

—-(4) – TQM

          Banking co- Improving Quality

Lean system & innovation

Q1-Lean System

Q2-Types of Waste

Q3-Techniques of Lean System


Q5-Essentials of JIT

Q6-JIT Purchasing

Q7-JIT Production

Q8-Advantages of JIT production

Q9-Impact of JIT on Cost, waste and Process

Q10-Performance measures in JIT


Q12-Kaizen Costing

Q13-Benefits of Kaizen Costing


Q15-Losses due to breakdown


Q17-TPM and TQM

Q18-Types of Maintenance


Q20-Cellular Manufacturing

Q21-Steps in implementing cellular mfg

Q22-Benefits of cellular Manufacturing

Q23-Six Sigma


Q25-Limitations of 6 Sigma

Q26-Lean Six Sigma

Q27-Process Innovation


Q29-Principles of BPR

Q30-Stages of BPR

Q31-TAKT Time


—-(1) – Kaizen Costing

Mobile company – Warranty repairs process

—-(2) – Total Productive Maintenance

Oil company – working 365 days

—-(3) – Six Sigma – DMAIC

     Bags mfg company – sales returns too high

—-(4) – Six Sigma & Cost Of Quality – DMAIC  ‘

Electronics mfg company – defective quality

—-(5) – 5 S

CA – office requires cleaning of files

—-(6) – Business Process Re-Engineering

Banking – old type vs new age banking

—-(7) – Business Process Re-Engineering

Footwear company – manufacturing vs. purchasing

Cost Management Techniques

Q1- Target Cost

Q2-Advantages of Target Costing

Q3-Main features of Target Costing

Q4-Value Analysis & Engineering

Q5-Difference between above

Q6-Impact of Target Costing on profitability

Q7-Target Costing & Traditional Costing

Q8-Companies which can use Target Costing

Q9-Life Cycle Costing

Q10-Use of Life Cycle Costing

Q11-Pareto Analysis and its applications


Q13-Classification of Environmental Cost

Q14-Techniques of Identifying & allocating EM

Q15-Types of Environmental Cost

Q16-Reasons for controlling EM

Q17-Role of EMA in decision Making


—-(1) – Target Costing

Bike mfg co. – pricing strategy with challenges

—-(2) – Environmental Management Accounting.

Bangle mfg company – bad working conditions

—-(3) – Environmental Management Accounting

Oil company – controlling EMA cost

—-(4) – Life Cycle Costing

4 stages of the product

—-(5) – Value Analysis & Functional Analysis

Furniture manufacturing company – reduce cost

Costing of Specific Sector

Q1-Risk in Power Sector

Q2-Features of Power Sector

Q3-Application of Cost Mgt Techniques

Q4-Value Chain in Power Sector

Q5-Unique features of agricultural sector

Q6-Cost mgt in agricultural sector

Q7-Costing in IT Sector

Q8-4D cost opmisation model

Decision Making

Q1-Activity Based Costing in Decision Making

Q2-JIT in Decision Making

Q3-Non-financial Consideration

Q4- Ethics in Business



—-(1) – Ethical Business

New business about to start – be ethical

Pricing Decisions

Q1-Profit Maximixation Model

Q2-Pricing under different markets

Q3-Principles of Product Pricing

Q4-Methods of pricing

Q5-Pricing policy in recession times

Q6-Situations to sell below marginal cost

Q7-Pricing of new products

Q8-Price adjustment policies


—-(1) – Competitive Advantage

Mobile phone company – pricing strategy

—-(2) – Pricing Strategy

Car company – launching new product

—-(3) – Pricing Strategy

Various types of Products

—-(4) – Pricing Strategy with Product Life Cycle

IT co – New Antivirus Software launched.


Performance Measurement and evaluation

Q1-Responsilbity accounting

Q2-Types of centres

Q3-Characterstics of good performance measure

Q4-Financial Measures (ROI, RI & EVA)

Q5-Adv & Disadv of financial measures

Q6- Adv & Disadv of non-financial measures


Q8-Different types of non-financial measures

Q9- Balanced Scorecard

Q10-Disadv of Balanced Scorecard

Q11-Performnace Prism

Q12-Triple Bottom Line (TBL)

Q13-The Performance Pyramid

Q14-Building Block Model


Q16-Types of Benchmarking

Q17-Need for performance measure in NPO

Q18-Value for Money

Q19-Balance Scorecard for NPO


—-(1) – Balance Scorecard

Car manufacturing company – falling performance

—-(2) – Performance Prism

          Logistics company – employees not satisfied

—-(3) – Value Chain & Performance Prism

          Audio systems mfg co. – Identifying activities,        giving suggestions & employees not satisfied.

—-(4) – Triple Bottom Line

Paper mfg company – lets not only report financial

—-(5) – Triple Bottom Line

Hospital – identify its activities


—-(6) – Triple Bottom Line

Identify its activities

—-(7) – The Building Block Model

Fast food company – new measurement system

—-(8) – Building Block With Benchmarking

     Education company – Improve performance

—-(9) – External Benchmarking

         Hospital – compare & find strength & weakness

—-(10) – Value for Money

Project of maintaining a beach

—-(11) – Value for Money

`              Hospital – Evaluating its Operations

—-(12) – Value for Money

`              Accommodation Services – Three “E”s

Transfer pricing

Q1-Characterstics of good transfer price

Q2-Basis of transfer price

Q3-Resolving conflicts


—-(1) – Transfer Pricing

IT co. – faulty transfer price – 2 part pricing

—-(2) – Transfer Pricing

         Electrical product co. – what is good for dept & co.

—-(3) – Porter’s 5 Forces & Transfer Pricing

Electrical product co. – Issues in Transfer Pricing

Strategic analysis of income statement

Q1-Strategic Profitability Analysis


Q3-Customer Profitability Analysis



Q6-Value Added & Non – Value added Activities

Q7-Business Application of ABM

Q8-Benefits of ABM


Q10-Activity Based Budgeting

Q11-Activity Flexible Budgeting


—-(1) – Activity Based Costing

Musical Instrument Co. – Traditional vs ABC

Budgetary Control

Q1-Budgets & Budgetary Control

Q2-Feed Back & Feed Forward Control

Q3- Budget Slack

Q4-Effect of budget difficulty on performance

Q5-Top Down Approach

Q6-Bottom Up Approach

Q7-Circumstances of Top Down Approach

Q8-Limitations of Traditional Budget

Q9-Beyond Budgeting

Q10-Steps in implementation of Beyond Budgeting

Q11-Traditional and Beyond Budgeting


—-(1) – Budgetary Control.

Oil co. – type of control – feedback & feedforward

—-(2) – Budgetary Control

         Too strict controls without clear goals

—-(3) – Competitive Advantage And Control System

         Airline company – select the best strategy

—-(4) – Feedforward & Feedback Control

Consulting company – cash problem

—-(5) – Participative Budget

Mgt school – looking to involve staff in budgeting

—-(6) – Bottom Up Or Top Down

          Furniture company – sales team

—-(7) – Beyond Budgeting

          Hotel – changing how it operates

—-(8) – Beyond Budgeting

          Car Company – Suitability of Budgets

Standard Costing

Q1-Planning & Operating Variances

Q2-Activity Based Costing

Q3-Inter-relationship between Std costing & ABC

Q4-Service Sector

Q5-Factors for investigating Variance

Q6-Interlinking of variances

Q7-Interpretation of variances



—-(1) – Kaizen Costing Vs Standard Costing

Automobile co.– cost reduction vs cost control

—-(2) – Value Chain, Std Costing, Balanced Scorecard

Copper rods mfg co – not buying material

—-(3) – Control Through Standard Costing System

AC Co – Control System, CSF & Std Costing


Frequently Asked Questions

How many books will I get?
2 Books (read description above)
Does it cover every case study and theory
Yes, it does
How many Case Stduies will it cover
It covers around 50 Case Studies
Are case studies discussed in depth
Yes, it does
Course Detail
  • Course: CA FINAL
  • Course Type: Regular Course
  • Attempt: May 2023 Nov 2023
  • Number of Total Hours: 50
  • Number of Lectures: 30
  • Validity: 8 Months
  • Number of Views: 1.5
  • Subjects:
    Paper 5 - Strategic Cost Management and Performance Evaluation
  • Language:
    English / Hindi
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