Tag: Strategic Financial Management BMS Notes

Management Notes

Sensitivity Technique

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Sensitivity analysis helps a business estimate what will happen to the project if the assumptions and estimates turn out to be unreliable. Sensitivity analysis involves changing the assumptions or estimates in a calculation to see the impact on the project’s finances. In this way, it prepares the business’s managers in case the project doesn’t generate the expected results, so they can better analyze the project before making an investment.

When cash inflows are sensitive under different circumstances more than one forecast of the future cash inflows may be made. These inflows may be regarded on ‘Optimistic’, ‘most likely’ and ‘pessimistic’. Further cash inflows may be discounted to find out the net present values under these three different situations. If the net present values under the three situations differ widely it implies that there is a great risk in the project and the investor’s is decision to accept or reject a project will depend upon his risk bearing activities.

Example

Mr. Aap is considering two mutually exclusive project ‘X’ and ‘Y’. You are required to advise him about the acceptability of the projects from the following information.

Project X Rs. Projects Y Rs.
Cost of the investment 1,0,0000 1,00,000
Forecast cash inflows per annum for 5 years
Optimistic 60,000 55,000
Most likely 35,000 30,000
Pessimistic 20,000 20,000

(The cut-off rate may be assumed to be 15%).

Solution

Calculation of net present value of cash inflows at a discount rate of 15%. (Annuity of Re. 1 for 5 years).

For Project X

Event Annual cash Inflow Rs. Discount factor @ 15 % Present value Rs. Net Present value Rs.
Optimistic 60,000 3.3522 2,01,132 1,01,132
Most likely 35,000 3.3522 1,17,327 17,327
Pessimistic 20,000 3.3522 67,105 (32,895)

For Project Y

Event Annual cash Inflow Rs. Discount factor @ 15 % Present value Rs. Net Present value Rs.
Optimistic 55,000 3.3522 1,84,371 84,371
Most likely 30,000 3.3522 1,00,566 566
Pessimistic 20,000 3.3522 67,105 (32,895)

The net present values on calculated above indicate that project Y is riskier as compared to project X. But at the same time during favourable condition, it is more profitable also. The acceptability of the project will depend upon Mr. Selva’s attitude towards risk. If he could afford to take higher risk, project Y may be more profitable.

University of Mumbai BMS Notes

Standard Deviation Method

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The immediate earlier approach, viz., the Probability Assignment Approach, through the calculation of expected monetary value, does not supply a precise value about the variability of cash flow to the decision-maker.

Two Projects have the same cash outflow and their net values are also the same, standard durations of the expected cash inflows of the two Projects may be calculated to measure the comparative and risk of the Projects. The project having   a higher standard deviation in said to be riskier as compared to the other.

Example

From the following information, ascertain which project should be selected on the basis of standard deviation.

Project X Project Y
Cash inflow Probability Cash inflow Probability
Rs. Rs.
3,200 .2 32,000 .1
5,500 .3 5,500 .4
7,400 .3 7,400 .4
8,900 .2 8,900  .1

Solution

Project X

Cash inflow Deviation from Mean (d) Square Deviations d2 Probability Weighted Deviations (td2)
1 2 3 4 5
3,200 (-) 6,250 9,30,25,000 .2 18,60,500
5,500 (-) 750 56,2,500 .3 1,68,750
7,400 (+) 1,150 13,22,500 .3 3,96,750
8,900 (+) 2,650 70,22,500 .2 14,04,500

n= 1 , ∑fd2 = 38,30,500

Standard Deviation (6)

= √(∑fd2/n)

= √(3830500/1)

= 1957.2

University of Mumbai BMS Notes

Capital Rationing Meaning, Advantages, Disadvantages, Practical Problems

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Capital Rationing is a strategy used by companies or investors to limit the number of projects they take on at a time. If there is a pool of available investments that are all expected to be profitable, capital rationing helps the investor or business owner choose the most profitable ones to pursue.

Companies that employ a capital rationing strategy typically produce a relatively higher return on investment (ROI). This is simply because the company invests its resources where it identifies the highest profit potential.

Types of Capital Rationing

Soft capital rationing

In contrast, soft capital rationing refers to a situation where a company has freely chosen to impose some restrictions on its capital expenditures, even though it may have the ability to make much higher capital investments than it chooses to. The company may choose from any of a number of methods for imposing investment restrictions on itself. For example, it may temporarily require that a project offer a higher rate of return than is usually required in order for the company to consider pursuing it. Or the company may simply impose a limit on the number of new projects that it will take on during the next 12 months.

Hard capital rationing

Hard capital rationing represents rationing that is being imposed on a company by circumstances beyond its control. For example, a company may be restricted from borrowing money to finance new projects because it has suffered a downgrade in its credit rating. Thus, it may be difficult or effectively impossible for the company to secure financing, or it may only be able to do so at exorbitant interest rates.

Advantages:

More Stability

As the company is not investing in every project, the finances are not over-extended. This helps in having adequate finances for tough times and ensures more stability and an increase in the stock price of the company.

Fewer Projects

Capital rationing ensures that less number of projects are selected by imposing capital restrictions. This helps in keeping the number of active projects to a minimum and thus manage them well.

Budget

The first and important advantage is that capital rationing introduces a sense of strict budgeting of the corporate resources of a company. Whenever there is an injunction of capital in the form of more borrowings or stock issuance capital, the resources are properly handled and invested in profitable projects.

Higher Returns

Through capital rationing, companies invest only in projects where the expected return is high, thus eliminating projects with lower returns on capital.

No Wastage

Capital rationing prevents wastage of resources by not investing in each new project available for investment.

Disadvantages

Intermediate Cash Flows

Capital rationing does not add intermediate cash flows from a project while evaluating the projects. It bases its decision only on the final returns from the project. Intermediate cash flows should be considered in keeping the time value of money in mind.

Un-Maximizing Value

Capital rationing does not allow for maximizing the maximum value creation as all profitable projects are not accepted and thus, the NPV is not maximized.

Efficient Capital Markets

Under efficient capital markets theory, all the projects that add to company’s value and increase shareholders’ wealth should be invested in. However, by following capital rationing and investing in only certain projects, this theory is violated.

Small Projects

Capital rationing may lead to the selection of small projects rather than larger-scale investments.

Cost of Capital

In addition to limits on budget, capital rationing also places selective criteria on the cost of capital of shortlisted projects. However, to follow this restriction, a firm has to be very accurate in calculating the cost of capital. Any miscalculation could result in selecting a less profitable project.

University of Mumbai BMS Notes

XBRL Introduction, Advantages and Disadvantages, Features and Users

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XBRL (eXtensible Business Reporting Language) is a freely available and global framework for exchanging business information. XBRL allows the expression of semantic meaning commonly required in business reporting. The language is XML-based and uses the XML syntax and related XML technologies such as XML Schema, XLink, XPath, and Namespaces. One use of XBRL is to define and exchange financial information, such as a financial statement. The XBRL Specification is developed and published by XBRL International, Inc. (XII).

XBRL is a standards-based way to communicate and exchange business information between business systems. These communications are defined by metadata set out in taxonomies, which capture the definition of individual reporting concepts as well as the relationships between concepts and other semantic meaning. Information being communicated or exchanged is provided within an XBRL instance.

Advantages:

XBRL offers major benefits at all stages of business reporting and analysis. The benefits are seen in automation, cost saving, faster, more reliable and more accurate handling of data, improved analysis and in better quality of information and decision-making. All types of organisations can use XBRL to save costs and improve efficiency in handling business and financial information. Because XBRL is extensible and flexible, it can be adapted to a wide variety of different requirements. All participants in the financial information supply chain can benefit, whether they are preparers, transmitters or users of business data.

XBRL enables producers and consumers of financial data to switch resources away from costly manual processes, typically involving time-consuming comparison, assembly and re-entry of data. They are able to concentrate effort on analysis, aided by software which can validate and manipulate XBRL information.

Data Collection and Reporting

By using XBRL, companies and other producers of financial data and business reports can automate the processes of data collection. For example, data from different company divisions with different accounting systems can be assembled quickly, cheaply and efficiently if the sources of information have been upgraded to using XBRL. Once data is gathered in XBRL, different types of reports using varying subsets of the data can be produced with minimum effort. A company finance division, for example, could quickly and reliably generate internal management reports, financial statements for publication, tax and other regulatory filings, as well as credit reports for lenders. Not only can data handling be automated, removing time-consuming, error-prone processes, but the data can be checked by software for accuracy.

Data Consumption and Analysis

Users of data which is received electronically in XBRL can automate its handling, cutting out time-consuming and costly collation and re-entry of information. Software can also immediately validate the data, highlighting errors and gaps which can immediately be addressed. It can also help in analysing, selecting, and processing the data for re-use. Human effort can switch to higher, more value-added aspects of analysis, review, reporting and decision-making. In this way, investment analysts can save effort, greatly simplify the selection and comparison of data, and deepen their company analysis. Lenders can save costs and speed up their dealings with borrowers. Regulators and government departments can assemble, validate and review data much more efficiently and usefully than they have hitherto been able to do.

Disadvantages

Cost

The largest disadvantage remains cost. According to Malin, Bergquist and Company, LLP, “Although some experts say, over time, XBRL could lead to up to a twenty five percent decrease in reporting costs, some companies may find it difficult to justify the initial costs. ” Unless a company has an automated tagging process, tagging XBRL data consumes hours of labour, increasing the cost associated with using the language.

Company transparency

A big push for the use of XBRL involves financial transparency. XBRL takes away a company’s ability to “hide” financial tricks in the books. Despite the fact that XBRL’s design makes filing financial information easier, cheaper and faster, investors could find themselves digging deeper to determine the exact data reported.

Inexperienced users

Not all accountants have familiarity with XBRL; in fact, some have only heard of the language. XBRL’s complexity combined with letting inexperienced users create data for transmission increases the opportunity for errors. These errors lead to a lack of confidence in the system and by investors. Because of this reason, many companies outsource the implementation of XBRL instead of letting in-house management information systems resources (MIS) manage the implementation. This outsourcing leads to increased cost and defeats the cost-cutting benefits associated with implementing XBRL.

Security

Because XBRL data remains available at all times, it requires more security to maintain its integrity. These stricter security requirements not only affect security breaches initiated outside of the company’s database, but security breaches from within the company as well. More accurate data makes XBRL a great tool, but it also means the data must remain secure. If a data breach occurs and investors gain access to the breached data (because of its constant availability) then inaccurate investment decisions could stem from the breach.

Features

Excel Import-Export:

  • Simple import-export functionality through excel templates.
  • Download Excel templates with or without data.
  • Quickly upload or edit data by importing pre-filed excel template.

Interlinking:

  • Details furnished in one field is auto-populated in all related fields
  • Get step-by-step guidance to prepare and file the financial statement
  • Search in any page field or page from one search box
  • Facility to search with ‘tags’

Audit Trails:

  • Attach working papers in support of any field.
  • Place footnotes or sticky notes in any field.
  • Define roles and rights of users.
  • Create different level of user for better administration and control.

Simplified Work Flow:

  • Powerful dashboard to assists you in searching and controlling the clients.
  • Search companies on CIN, Name of company, PAN, etc.
  • Get instant access to records of a client pertaining to multiple years.
  • Configure email ids and send emails to the client directly from the tool.

Auto Calculation:

  • Auto calculate the fields in groups and sub-groups.
  • Get complete detail about any field by clicking on it, i.e., connected field, description, type, validation, definition, hindi translation, etc.
  • If one field is updated, all connected fields are updated automatically.

Users

Bangalore University B.com Notes / Bangalore University BBA Notes

A&FN3 Costing Methods and Techniques

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Unit 1 Job and Batch Costing [Book]  
Meaning of Costing Methods VIEW
Job Costing: Meaning, prerequisites, Job costing procedures, Features, Objectives, Applications, Advantages and Disadvantages of Job costing VIEW
Batch Costing Meaning, Advantages, Disadvantages VIEW
Determination of economic Batch Quantity VIEW
Comparison between Job and Batch Costing VIEW
Meaning, Features, Applications of Contract costing VIEW
Similarities and Dissimilarities between Job and Contract costing VIEW
Procedure of Contract costing VIEW
Profit on incomplete contracts VIEW

 

Unit 2 Process costing [Book]  
Introduction, Meaning and definition, Features of Process Costing VIEW
Comparison between Job costing and Process Costing VIEW
Applications, Advantages and Disadvantages of Process Costing VIEW
Treatment of normal loss, Abnormal loss and Abnormal gain VIEW
Rejects and Rectification – Joint and by-products costing problems under reverse cost method VIEW

 

Unit 3 Operating Costing [Book]  
Introduction, Meaning and application of Operating Costing VIEW
Power house costing or Boiler house costing VIEW
Canteen or Hotel costing VIEW
Hospital costing and Transport Costing, Problems VIEW
Classification of costs, Collections of costs VIEW
Ascertainment of Absolute Passenger Kilometers, ton kilometers- Problems VIEW

 

Unit 4 Activity Based Costing [Book]  
Activity Based Costing Meaning VIEW VIEW
Differences between Traditional and Activity based costing VIEW
Characteristics of ABC VIEW
Cost drives and cost pools VIEW
Product costing using ABC system: Uses, Limitations VIEW
Steps in implementation of ABC VIEW

 

Unit 5 Output Costing [Book]  
Output Costing Meaning, Nature, Methodology VIEW
Methods of Establishment of cost VIEW
Just in Time (JIT): Features, Implementation and benefits VIEW
Bangalore University BBA Notes

Income Tax – 2

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Unit 1 Profits and Gains from Business or Profession [Book]  
Meaning and Definition Business, Profession VIEW
Vocation VIEW
Expenses Expressly Allowed VIEW
Allowable Losses VIEW
Expenses Expressly Disallowed VIEW
Expenses Allowed on Payment Basis VIEW
Problems on Business relating to Sole Trader VIEW
Problems on Profession relating to Chartered Accountant, Advocate and Medical Practitioner VIEW

 

Unit 2 Capital Gains [Book]  
Basis of Charge VIEW
Capital Assets, Transfer of Capital Assets VIEW
Computation of Capital Gains VIEW
Exemptions on Capital Gains U/S 54, 54B, 54D, 54EC, 54F VIEW
Problems on Capital Gains VIEW

 

Unit 3 Income from other Sources [Book]  
Incomes VIEW
Heads of Income: Income from Salaries VIEW
Income from House & Property VIEW
Profits and gains of a Business or Profession VIEW
Income from Capital Gains VIEW
Taxable under the head Other Sources VIEW
Securities, Kinds of Securities VIEW
Rules for Grossing Up VIEW
Ex-Interest Securities, Cum-Interest Securities, Bond Washing Transactions VIEW

 

Unit 4 Set Off and Carry Forward of Losses and Deductions from Gross Total Income [Book]  
Provisions for Set-off and carry forward of losses VIEW
Deductions u/s: 80 C, 80 CCC, 80 CCD, 80 D, 80 G, 80 GG, 80 GGA, and 80 U VIEW

 

Unit 5 Income Tax Authorities and Assessment of Individuals [Book]  
Powers and Functions of CBDT, CIT, and AO VIEW
Assessment of Individuals VIEW
Provision for Set-off & Carry forward of losses VIEW
Computation of Total Income VIEW
Tax Liability of an Individual Assesses VIEW
Bangalore University BBA Notes

MK&HR2 Performance Management

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Unit 1 Introduction to Performance Management [Book]
Performance Management VIEW VIEW
Performance Evaluation VIEW
Evolution of Performance Management VIEW
Definitions and Differentiation of Terms Related to Performance Management VIEW
What a Performance Management System Should Do VIEW
**Pre-Requisites of Performance Management VIEW
Importance of Performance Management VIEW
Linkage of Performance Management to Other HR Processes VIEW

 

Unit 2 Process of Performance Management [Book]
Overview of Performance Management Process VIEW VIEW
Performance Management Process VIEW
Performance Management Planning Process VIEW
Mid-cycle Review Process, End-cycle Review Process VIEW
Performance Management Cycle at a Glance VIEW

 

Unit 3 Mechanics of Performance Management Planning and Documentation [Book]
The Need for Structure and Documentation VIEW
Manager’s, Employee’s Responsibility in Performance Planning Mechanics and Documentation VIEW
Mechanics of Performance Management Planning and Creation of PM Document: VIEW
Performance Appraisal: Definitions and Dimensions of PA, Limitations VIEW
Purpose of Performance Appraisal and Arguments against Performance Appraisal, Importance of Performance Appraisal VIEW
Characteristics of Performance Appraisal VIEW
Performance Appraisal Process VIEW

 

Unit 4 Performance Appraisal Methods [Book]
Performance Appraisal Methods VIEW
Traditional Methods, Modern Methods, 360 models VIEW
Performance Appraisal 720 models VIEW
Performance Appraisal of Bureaucrats; A New Approach VIEW

 

Unit 5 Issues in Performance Management [Book]
Issues in Performance Management VIEW
Role of Line Managers in Performance Management VIEW
Performance Management and Reward Concepts VIEW
Linking Performance to Pay a Simple System Using Pay Band VIEW
Linking Performance to Total Reward VIEW
Challenges of Linking Performance and Reward VIEW
Facilitation of Performance Management System through Automation VIEW
Ethics in Performance Appraisal VIEW
Bangalore University BBA Notes

MK&HR1 Consumer Behavior and Marketing Research

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Unit 1 Introduction to Consumer Behaviour [Book]
Introduction to Consumer Behaviour; Definition of Consumer behavior, Consumer and Customer VIEW
VIEW
Buyers and Users: A Managerial & Consumer perspective VIEW
Need to study Consumer Behaviour VIEW VIEW VIEW
Applications of Consumer behaviour knowledge VIEW
Current trends in Consumer Behaviour VIEW
Market Segmentation & Consumer behaviour VIEW VIEW VIEW

 

Unit 2 Online Buying Consumer Behaviour [Book]
Introduction to Online Buying Behaviour VIEW
Meaning and Definition of Online Buying Behaviour VIEW
Reasons for Buying Through Online Channel VIEW
Consumer Decision making Process towards Online shopping VIEW
Factors Affecting Consumer Behaviour VIEW VIEW

 

Unit 3 Consumer Satisfaction & Consumerism [Book]
Concept of Consumer Satisfaction VIEW
Working towards enhancing Consumer satisfaction VIEW
Sources of Consumer Dissatisfaction VIEW
Dealing with Consumer complaint VIEW VIEW
Concept of Consumerism VIEW
Consumerism in India; The Indian consumer VIEW
Reasons for growth of consumerism in India VIEW
Consumer protection Act 1986 VIEW VIEW

 

Unit 4 Marketing Research Dynamics [Book]
Introduction, Meaning of Research, Research Characteristics VIEW
Various Types of Research VIEW
Marketing Research and its Management VIEW
Nature and Scope of Marketing Research VIEW
Marketing Research in the 21st Century (Indian Scenario) VIEW
Marketing Research: Value and Cost of Information VIEW

 

Unit 5 Methods of Data Collection and Research Process [Book]
Methods of Data Collection VIEW VIEW
Introduction, Meaning and Nature of Secondary Data VIEW
Advantages of Secondary Data, Drawbacks of Secondary Data VIEW
Types of Secondary Data, Primary Data and its Types VIEW
Research Process: An Overview VIEW
Formulation of a Problem VIEW VIEW
Research Methods VIEW VIEW
Research Design VIEW VIEW
Data Collection Methods VIEW VIEW
Sample Design VIEW VIEW
Data Collection VIEW VIEW
Data Analysis VIEW VIEW
Data Interpretation VIEW
Report Writing VIEW VIEW
VIEW VIEW VIEW
Bangalore University B.com Notes / Bangalore University BBA Notes

A&FN2 Derivatives and Risk management

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Unit 1 Risk Management [Book]
Risk Management Introduction VIEW
Risk and Uncertainty VIEW
Classification of Risks, Scope, Objectives VIEW
Process VIEW
Role of Risk Management in Business VIEW
Introduction to Derivatives, Uses VIEW
Evolution of Derivatives, Characteristics, Functions VIEW
Participants VIEW
Types of Derivatives VIEW
Economic Benefits of Derivatives VIEW
Factor Contributing to the growth of Derivatives in India VIEW
Recent trendin Derivatives VIEW

 

Unit 2 Derivative Instruments [Book]
Forward Contract Meaning & Definition, Features, Terminologies VIEW
Pricing of Forward Contract, Limitations VIEW
Explanation of Forward Contract with a simple example VIEW
Futures Contract Meaning & Definition, Terminologies, Participants VIEW
Types of Futures Contract VIEW
Futures v/s Forward Contract VIEW
Pricing of Futures:
Theoretical Pricing of Derivatives VIEW
Cost of Carry Model VIEW
Explanation of Future Contract with a simple example VIEW
Futures Market in India Recent Developments VIEW
Options Contracts Meaning & Definition, Terminologies VIEW
Types of Options Contracts, Participants VIEW
Options v/s Futures v/s Forwards VIEW
Pricing of Options VIEW
Theoretical Pricing of Derivatives: VIEW
Black Sholes Model VIEW
Binomial Distribution Model VIEW
Explanation of Option Contract with a simple example VIEW
Option Market in India Recent Developments VIEW
Swaps Contracts Meaning & Definition, Terminologies, Types of Swaps Contract VIEW
Swaps v/s Options v/s Futures v/s Forwards VIEW
Participants, Pricing of Swaps, Back to Back Loan VIEW
LIBOR & MIBOR VIEW
Explanation of Swaps Contract with a simple example VIEW
Swaps Market in India Recent Developments VIEW

 

Unit 3 Speculation, Arbitration, Hedging [Book]
Introduction, Meaning & Definition, Objectives, Functions, Types, Strategies VIEW
VIEW VIEW
Hedging Introduction, Meaning & Definition, Objectives, Functions, Types, Strategies VIEW
Speculation v/s Arbitration v/s Hedging VIEW
Can Speculation / Arbitration / Hedging mitigate financial risk for Companies? VIEW

 

Unit 4 Speculation, Arbitration, Hedging {Book}
Introduction, Meaning & Definition, Objectives, Functions, Types, Strategies, VIEW
Speculation v/s Arbitration v/s Hedging VIEW
Can Speculation / Arbitration / Hedging Mitigate financial risk for Companies? VIEW

 

Unit 5 Stock Exchanges in India {Book}
Introduction, Meaning & Definition, Members of Stock Exchange VIEW VIEW
Brokers & Participants in Stock Exchange VIEW VIEW
Derivative Contracts in Stock Exchange VIEW VIEW
Demat account Introduction & Types of orders processing VIEW
Investment v/s Speculation VIEW
Practical exposure of Futures & Options Market traded in Indian Stock Exchanges VIEW
Bangalore University BBA Notes

Financial Analysis and Reporting

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Unit 1 Introduction to Management Accounting {Book}  
Management Accounting Meaning VIEW
**Management Accounting Meaning Definition, Nature and Scope VIEW
**Objectives of Management Accounting VIEW
**Limitations of Management Accounting VIEW
**Tools & Techniques of Management Accounting VIEW
**Role of Management Accountant VIEW
**Relationship between Financial Accounting and Management Accounting VIEW
**Relationship between Cost Accounting and Management Accounting VIEW
   
Financial analysis Introduction, Meaning, Definition, Objectives Nature and Scope, Advantages and Limitation VIEW
Role of Financial Analyst VIEW
Comparative statements VIEW
Comparative income statement VIEW
Comparative Balance Sheet VIEW
common size statements VIEW
Common size income statement VIEW
Sheet Trend percentages VIEW

 

Unit 2 Ratio Analysis {Book}  
Meaning and Definition of Ratio, Uses & Limitations VIEW
Classification of Ratios VIEW
Meaning and Types of Ratio Analysis VIEW
Calculation of Liquidity Ratios VIEW
Profitability Ratios VIEW
Solvency Ratios VIEW
Preparation of Trading Account VIEW
Preparation of Profit & Loss Account VIEW
Preparation of Balance Sheet VIEW

 

Unit 3 Fund Flow Analysis {Book}  
Meaning and Concept of Fund flow analysis VIEW
Meaning and Definition of Fund Flow Statement VIEW
Uses and Limitations of Fund Flow Statement VIEW
**Differences between Cash Flow Statement and Fund Flow Statement VIEW
Procedure for preparation of Fund Flow Statement VIEW
Statement of changes in Working Capital VIEW
Statement of Funds from Operations VIEW
Statement of Sources and Applications of Funds VIEW

 

Unit 4 Cash Flow Analysis {Book}  
Meaning and Definition of Cash Flow Statement VIEW
Differences between Cash Flow Statement and Fund Flow Statement VIEW
Uses of Cash Flow Statement VIEW
Limitations of Cash Flow Statement VIEW
Concept of Cash and Cash Equivalents VIEW
Provisions of Ind AS-7 (old AS 3) VIEW
Procedure for preparation of Cash Flow Statement, Investing, Operating, Financing Activities VIEW
Preparation of Cash Flow Statement according to Ind AS-7 VIEW

 

Unit 5 Management Reporting {Book}  
Meaning of Management Reporting VIEW
Requisites of a Good Reporting System VIEW
Principles of Good Reporting System VIEW
Kinds of Reports VIEW
Drafting of Reports under different Situations VIEW
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