SCMPE M23 Concept Notes by Atul Agarwal

(Telegram Channel)

CA FINAL

Paper 5 : SCMPE

CONCEPT
NOTES
(Relevant for Nov 2022 &
May 2023 examination)
These Concept Notes are prepared by CA ATUL AGARWAL (AIR-1). All concepts of CA Final
SCMPE are covered in 179 pages. Refer these Notes alongwith the Question Bank and
Lectures/Free Revision Videos.
Reach out to us at following for Classes, Mock Tests, Notes and Guidance:-
• Telegram Channel – AIR1CA Guidance & Notes • Youtube – Atul Agarwal
• Android App – AIR1CA Career Institute • Website – air1ca.com
• Call/Whatsapp – 7742554277 • Email – [email protected]
Best Wishes… Radhe Radhe!!

INDEX
SCMPE
Chapter No. Chapter Name Page No.
1 Introduction to Strategic Cost Management 1 – 11
2 Modern Business Environment 12 – 28
3 Lean System and Innovation 29 – 47
4 Cost Management Techniques 48 – 59
5 Decision Making 60 – 81
6 Pricing Decision 82 – 94
7 Performance Measurement and Evaluation 95 – 111
8 Divisional Transfer Pricing 112 – 127
9 Strategic Analysis of Operating Income 128 – 136
10 Budgetary Control 137 – 142
11 Standard Costing 143 – 179
BY CA ATUL AGARWAL (AIR-1)

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Chapter 11 - Standard Costing
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(Telegram Channel)

Best Wishes… Radhe Radhe!!

1 Introduction to Strategic Cost Management 1 – 11

2 Modern Business Environment 12 – 28

3 Lean System and Innovation 29 – 47

4 Cost Management Techniques 48 – 59

7 Performance Measurement and Evaluation 95 – 111

8 Divisional Transfer Pricing 112 – 127

9 Strategic Analysis of Operating Income 128 – 136

10 Budgetary Control 137 – 142

11 Standard Costing 143 – 179

BY CA ATUL AGARWAL (AIR-1)

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