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ICAI SPOM EXAM Experience (Set B- SCPM cost) CA Final || 78 Marks ||

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Arpit Kohli

LIST OF EXAM QUESTIONS AND IMPORTANT POINTS

1. Throughput accounting ratio
2. ⁠ESG full form
3. ⁠transfer pricing theory and practical
4. ⁠standard costing sales variances, market share & Size + Theory
5. ⁠value chain analysis
6. ⁠performance reports
7. ⁠Pareto analysis
8. ⁠OEE
9. ⁠MCE
10. ⁠Z score
11. ⁠Performance pyramid and prism
12.Pricing and pricing strategies
13. ⁠Blockchain
14.Value for money framework
15.Subscription model
16.Coupon and rebate vouchers in packaging pricing strategy called? Promotional
17. KANO
18. International trf pricing
19. Product taglines and their strategy
20. Elasticity of demand
21. 5S
22. JIT
23. Target costing
24.ROI and residual Income
25.Businsess models
32. Lean innovation
33. Eva
34. JIT VS Traditional
35. Cost of quality
36. Life cycle cost
37 Cal of machine capacity efficiency
38. Digital technologies
39. Hyper competition
40. Incubators
41 .Kaizen Costing
42.McKinsey 7s
43.Porters 5 forces
44.Balanced score card
45. Argentis A score

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