M. Com.

(CBCS)
SYLLABUS

2017-18

DEPARTMENT OF COMMERCE, RAYALASEEMA UNIVERSITY

KURNOOL-518007, ANDHRA PRADESH

1
 DEPARTMENT OF COMMERCE
RAYALASEEMA UNIVERSITY, KURNOOL
[Link]. COURSE STRUCTURE
(Applicable to affiliated colleges of Rayalaseema University, w.e.f. Academic Year 2017-2018 onwards)

First Semester

Code Title of the Paper PPW Credits Exam Sem IA Total

Hrs exam
101 Managerial Economics 05 04 3 70 30 100
102 Business Environment 05 04 3 70 30 100
103 Financial Management 05 04 3 70 30 100
104 Human Resource Management 05 04 3 70 30 100
105 Marketing Management 05 04 3 70 30 100
106 Computer Applications in Business 05 04 3 70 30 100

Second Semester
Code Title of the Paper PPW Credits Exam Sem IA Total
Hrs exam
201 Organization Behaviour 05 04 3 70 30 100
202 Entrepreneurship and Small 05 04 3 70 30 100
Business Management
203 Cost and Management Accounting 05 04 3 70 30 100
204 Taxation 05 04 3 70 30 100
205 Quantitative Techniques for 05 04 3 70 30 100
Business Decisions
206 Business Communication 05 04 3 70 30 100

Third Semester
Code Title of the Paper PPW Credits Exam Sem IA Total
Hrs exam
301 Strategic Management 05 04 3 70 30 100
302 Digital Marketing 05 04 3 70 30 100
303 Tax Planning 05 04 3 70 30 100

2
 ELECTIVES: A FINANCE
304 Financial markets and Services 05 04 3 70 30 100
305 Investment Management 05 04 3 70 30 100
306 International Financial management 05 04 3 70 30 100

GROUP-B MARKETING
304 Marketing research and Consumer 05 04 3 70 30 100
behaviour
305 Sales and Distribution management 05 04 3 70 30 100
306 International Marketing Management 05 04 3 70 30 100

Group: C Human Resource Management

304 Training and Development 05 04 3 70 30 100
305 Performance Management 05 04 3 70 30 100
306 Compensation Management 05 04 3 70 30 100

Fourth Semester
Code Title of the Paper PPW Credits Exam Sem IA Total
Hrs exam
401 Global Business 05 04 3 70 30 100
402 E-Commerce 05 04 3 70 30 100
Note:-
1. Each Paper there will be Semester Examination for Seventy Marks (70) and Thirty Marks
(30) for Internal [20 Marks for Test (Average of Two Test) Ten Marks (10)for Seminar.
2. For Project Work 250 Marks for dissertation with 10 credits.
3. For Comprehensive Viva – Voce 50 Marks with 2 Credits.
4. Total Credits of [Link] Course;
For 20 Papers (Each Paper 4 Credits) = 80Credits
Project work = 10 Credits
Viva – Voce = 2 Credits
Total = 92Credits

Prof. A. Sudhakar
(BOS, Chairman)

Prof. D. Anjaneyulu Prof. M. Raja Sekhar

(BOS, Member) (BOS, Member )

3
 SEMESTER –I
Paper -101: MANAGERIAL ECONOMICS
Internal Marks: 30 No. of Hours per Week: 5 Exam Duration: 3Hrs
External Marks: 70
Objective: To equip the student with the Knowledge of economic concepts, theories,
Fundamentals for decision making under environmental constraints

UNIT –I: - Introduction to Managerial Economics

Nature and scope – Significance of Economics for management –Characteristics of Managerial
Economics –Objectives of the Firm - Role and Responsibility of managerial Economist;
Fundamental economic Concepts: incremental principle, opportunity cost principle, Discounting
principle and Equi-Marginal principle

UNIT-II: - Demand and supply Analysis

Concept – Determinants of Demand –types of Demand – Law of Demand; Elasticity of Demand:
-meaning, importance and types of elasticity- Price, income and cross elasticity of Demand-
Demand forecasting; Supply: - Law of supply - Determinates of Supply

UNIT –III: - Cost Analysis

Cost concepts – cost classification – Cost Determinants – Cost-output relationships in short run
and long run; Cost control and cost reduction: factors Hampering cost control in India

UNIT-IV: - Production Analysis

Meaning of production function-Laws of Production: – Law of marginal utility - Law of returns
to scale and Law of variable proportions – Production function with One, Two and all variable
input factors – Cobb Douglas Production function.

UNIT-V: - Profit and Price Analysis

Nature of Profit – Kinds of profit –Theories of profit- Price determination under different market
situation; - Perfect competition, Monopolistic competition, Monopoly, Price discrimination and
Oligopoly – Pricing strategies; Pricing Methods - Product Line Pricing - Transfer Pricing -
Pricing by Retailers - Export Pricing - Dual Pricing - Administered Pricing.

Reference Books:
1. Joel Dean. Managerial Economics, Prentice Hall Ltd., India
2. Gupta, G.S.: Managerial Economics, Tata McGraw Hill Publishing Company Ltd.
3. D. Savatore, Managerial Economics , McGraw Hill , New Delhi
4. Dwivedi, D.N.: Managerial Economics, Vikas Publishing House Pvt. Ltd., 2003
5. Petersen and Lewis : Managerial Economics, 4/e, Pearson/PHI, 2002.
6. Managerial Economics, Ahuja. H.L, S. Chand, New Delhi.
7. M.L. Trivedi: Managerial Economics, Tata Mc-Graw Hill, New Delhi 2004.

Prof. A. Sudhakar
(BOS, Chairman)

Prof. D. Anjaneyulu Prof. M. RajaSekhar

(BOS, Member) (BOS, Member )

4
 Paper -102: BUSINESS ENVIRONMENT
Internal Marks: 30 No. of Hours per Week: 5 Exam Duration: 3Hrs
External Marks: 70

Objective: The objective of the course is to familiarize the students with business environment
and government policy of the country.

UNIT - I: INTRODUCTION
Business environme nt: micro-environment - macro environment – environmental scanning.
Policy environment: Industrial Policy - Industrial Policy Resolution 1956 – New Industrial
Policy 1991 – Fiscal policy – Monetary policy.

UNIT - II: LIBERALIZATION AND GLOBALIZATION

New economic policy: economic reforms - liberalization.
Globalization: meaning - stages - factors facilitating and impeding globalization in India -
consequences of globalization for India.

UNIT - III: PUBLIC SECTOR AND PRIVATIZATION

Public sector: changing role of public sector - relevance of public sector – public Sector
reforms.
Privatization: concepts – nature – objectives – forms - regulatory framework with reference to
insurance, power and telecom sectors.

UNIT - IV: FOREIGN CAPITAL

Foreign direct investment: policy - trends -problems - consequences – FEMA- objectives -
provisions - multinational corporations - entry strategies - role - growth – problems -
consequences.
Mergers and acquisitions : reasons - trends - advantages and disadvantages - competition law.

UNIT - V: WTO AND TRADE POLICY

WTO agreements - Agreement on Agriculture (AOA) - Multi- fibre Agreement (MFA) - Trade
Related Intellectual Property Rights (TRIPS) - Trade Related Investment Measures (TRIMS) -
General Agreement on Trade in Services (GATS) - Barriers to trade.
Trade policy changes consequent to WTO - Recent EXIM policy - Consequences of WTO for
India.

Reference Books
1. Francis Cherunilam: Global Economy and Business Environment – Himalaya
2. Francis Cherunilam: Business Environment - T ext and Cases - Himalaya
3. [Link] & [Link]: Economic Environment of Business - Himalaya
4. Prof. Laxmi Narain: Globalization – Liberalization and Privatization of Public enterprises – Sultan Chand & Co.
5. [Link] & [Link]: Indian Economy - Himalaya
6. Aswathappa: Business Environment - Himalaya
7. Dutt and Sundharam: Indian Economy
8. Ray: Indian Economy, PHI

Prof. A. Sudhakar
(BOS, Chairman)

Prof. D. Anjaneyulu Prof. M. RajaSekhar

(BOS, Member) (BOS, Member )

5
 Paper -103: FINANCIAL MANAGEMENT
Internal Marks: 30 No. of Hours per Week: 5 Exam Duration: 3Hrs
External Marks: 70
Objective:To provide a comprehensive understanding of financial Management and their application.

UNIT-I: - Introduction to Financial Management

Meaning –Scope – Finance function- Financial Decisions- Objectives of financial Management-
Role of Financial Manager (Theory) Time value of money:-Concept - Rationale of time
preference for money- Future Value- Present Value (including Problems)

UNIT-II: - Investment Decisions

(a) Capital Budgeting: Meaning- Important- process-kinds of capital Budgeting Decisions-
Techniques of capital Budgeting:- Traditional Techniques: Pay Back period ––Accounting Rate
of Return – Discounted Techniques - Improved Payback Period- Net Present Value – Internal
Rate of return and Profitability Index- Capital Rationing (including Problems)
(b) Risk Analysis in Capital Budgeting Decision: SourcesandPerspective of Risk – Methods:
Risk Adjusted Cut-Off Rate- Certainty Equivalent Method- Sensitivity Techniques- Standard
Deviation Method-Co-efficient of Variation Method and Decision Tree Analysis

UNIT-III: - (a) Financial Decisions

Cost of Capital: Meaning and Definition of Cost - Measurement of Specific Cost - Various
Sources of Capital - Measurement of Weighted Average Cost of Capital. Concepts of leverage –
Meaning – Types- Degree of operating leverage, Degree of financial leverage and Degree of
Combined leverage; Capital structure:-Meaning -determinate of capital structure – Optimum
Capital Structure- Capital Structure theories: Net Income Approach –Net Operating Income
Approach –M.M. Hypothesis – Traditional view.

UNIT-IV: - Dividend Decisions

Dividend Policy: - Concept - Types of Dividends -Determinants of Dividend Policy – Forms of
Dividing Dividend Theories:- Relevance Theories- Walter‘s model –Gorden‘s model -
Irrelevance Theory - MM Hypothesis (including Problems)

UNIT-V: - Working Capital Management

Concept of working Capital – determinants of working capital –optimum level of current assets –
estimating working capital requirement.(Theory)
References Books:
1. Pandey I.M. Financial Management, Vikas Publishing House Limited.
2. Khan, M.Y. and Jain, P.K. Financial Management, T ata McGraw Hill
3. Chandra prasanna: Financial Management, Tata Mc- Graw Hill
4. Hampton. Johni. Financial Decisions-Making: prentice Hill India (p)
5. Maheswari, S.N, Principles of Financial Management, Sultan Chand.
6. Van Horn, James C. Financial Management, Prentice Hall India (p) Ltd

Prof. A. Sudhakar
(BOS, Chairman)

Prof. D. Anjaneyulu Prof. M. RajaSekhar

(BOS, Member) (BOS, Member )

6
 Paper -104: HUMAN RESOURCE MANAGEMENT
Internal Marks: 30 No. of Hours per Week: 5 Exam Duration: 3Hrs
External Marks: 70
Objective: The objective of the course is to equip the student with the concepts and skills necessary to manage Human Resources

UNIT-I Introduction
Human resource management – concepts - significance – objectives – scope – functions –
changing role of Human Resource Manager. Need for studying HRM – Emerging trends in HRM
- Human Resource Development (HRD) concept – scope – objectives, - HRD techniques.

UNIT-II Human Resource Planning

HRP concept – nature - importance – factors affecting HRM – requisites for successful HRP –
Job analysis – methods - purposes – Job description – Job specification - Job evaluation –
process and methods of Job evaluation - Job design approaches and process of Job design -
factors affecting Job design.

UNIT-III Recruitment Selection Training and Development

Recruitment – source of recruitment – factorsgoverning recruitments, and recruitment process.
Selection - process – interview - Training methods - evaluating training effectiveness - career
planning and career development - career programme - advantages and limitations of career
development.

UNIT-IV Appraising and Managing performance

Performance appraisal system - concept - appraisal methods –challenges of performance
appraisal - possible errors in the appraisal process – planning for performance improvement –
trends in appraisal system

UNIT-V Human Resource Maintenance

Wage and salary administration – principles - regulation of wages – trends in wage and salary
administration – Monetary and Non- Monetary incentives to motivate the employees
Grievance - causes – Procedure – collective bargaining - Types essential conditions of collective
bargaining.
Reference Books:
1. Bohlander: Human Resource M anagement, Thomson
2. David [Link] Cenzo and Stephen [Link]: Personnel/ Human Resource M anagement, PHI
3. Biswajeet Pattanayak: Human Resource M anagement, PHI
4. Srinivas K. R: Human Resource M anagement in Practice, PHI.
5. M athis: Human Resource M anagement, 10e Thomson
6. Sadri, Jayasree, Ajgaonkar: Geometry of HR, Himalaya
7. Subba Rao P: Personnel and Human Resource M anagement, Himalaya.
8. VSP Rao:, Human Resource M anagement, Vikas

Prof. A. Sudhakar
(BOS, Chairman)

Prof. D. Anjaneyulu Prof. M. RajaSekhar

(BOS, Member) (BOS, Member )

7
 Paper -105: MARKETING MANAGEMENT
Internal Marks: 30 No. of Hours per Week: 5 Exam Duration: 3Hrs
External Marks: 70

Objective:The objective of the course is to equip the student with various aspects relating
Marketing Management
Unit – I Introduction: Concept of Marketing - Nature and scope- Evaluation- approaches to the
study of marketing- Importance - Role of marketing in Indian economy- 4Ps of marketing-
Marketing environment- Market segmentation – Concept – Need- Bases for market
segmentation.

Unit – II Product and PriceManagement: Concept of product- Classification –Product item-

Product line and product mix decisions- New product development – Concept - Factors
contributing to new product development - Stages of new product development - Product Life
Cycle (PLC) conditions and strategies in different phases- Reasons for the failure- Branding -
Packaging and labeling - Pricing –Concept- Objectives -factors influencing pricing- Pricing
policies- strategies and methods.

Unit – III Promotion Decision: Concept of promotions and communications, Process of

marketing communications - Sales promotion – Significance of sales promotion -Objectives -
Planning sales promotion programmes- Personal selling – Nature and steps in personal selling -
Theories of personal selling – Advertising –Concept- Advertising agencies- Advertising media-
Institutional frame work of advertising- Advertising decisions.

Unit – IV Place Management: Concept - Marketing Channels - Nature and significance- Role
of middle men in marketing channels - Factors influencing channel selection - Channel levels -
Whole sellers and retailers- Concept – Functions – Emerging trends in retailing- Formats of retail
stores – Online marketing.

Unit – V Marketing services – Meaning – Factors influencing marketing services classification

service marketing model – Marketing Social responsibility – Business and society legal issues
facing marketing management – Ethics in marketing.

Reference books:
1. Philip Kotler, Principles of M arketing, PHI.
2. Rama swamy & Namakumari, M arketing M anagement.
3. Rajan Saxena, M arketing M anagement.
4. Dr. [Link] and Dr. S.L. Gupta, M arketing management Text and cases, Sulthan Chand & sons.
5. Arun Kumar, N. M eenakshi, M arketing M anagement, Vikas Publications.
6. Jain, M arketing planning and strategy

Prof. A. Sudhakar
(BOS, Chairman)

Prof. D. Anjaneyulu Prof. M. RajaSekhar

(BOS, Member) (BOS, Member )

8
 Paper -106: COMPUTER APPLICATIONS IN BUSINESS
Internal Marks: 30 No. of Hours per Week: 5 Exam Duration: 3Hrs
External Marks: 70

Objective: The objective of this course is to provide an understanding of computers, computer

operating system and application of relevant software in managerial decision- making.

UNIT – I INTRODUCING COMPUTER SYSTEMS:

Computers - History of Computers- Types of Computers – Computer Hardware and Software –

I/O Devices – Storage Devices – Peripheral Devices.

UNIT – II OPERATING SYSTEMS:

Operating System – DOS – [Link] – Application Software –Programming Languages –

Computer applications.

UNIT – IIIMS-OFFICE ESSENTIALS:

MS-WORDWord Processing Software -Working with the Word Document- Formatting Text
Paragraph, Page – Mail Merge.

MS-POWER POINT Creating a Presentation, Working with Graphics Animations, -Presenting

Slide Shows.

UNIT– IVINTRODUCTION TO STATISTICAL PACKAGES

MS-EXCEL Working with a Spreadsheet - Sorting Rows and Columns- Arithmetic
Calculations- Formatting Cells- Charts generation.
SPSS: Introduction, Data Entry, Storing and Retrieving Data Files, the Statistics Menus, the
Output Viewer, the Chart Editor, Programming in SPSS.

UNIT– V
INTERNET AND WORLD WIDE WEB:
LAN, WAN, MAN, Intranet, Browser, Internet, WWW, E-Mail, Searching and accessing data from
Websites.
Re ference Books:

1) Peter Norton, ―Introduction to Computers‖, 7 th Edition, MCGra Hill, 2011.

2) A Handbook of Statistical Analyses using SPSS by Sabine Landau and Brian S. Everitt, Publisher: Chapman & Hall/CRC Press LLC 2004
Edition.
3) [Link] WINGS Financial Accounting pacs- Manuals
4) Computer for Every One. Vikas publications.
5) Suresh Basandra, Computer Today, Galgotia Publications

Prof. A. Sudhakar
(BOS, Chairman)

Prof. D. Anjaneyulu Prof. M. RajaSekhar

(BOS, Member) (BOS, Member )

9
 SECOND SEMESTER
Sem
Code Title of the Pape r IA Total
exam
201 ORGANIZATION BEHAVIOUR 70 30 100

202 ENTREPRENEURSHIP AND SMALL BUSINESS MANAGEMENT 70 30 100

203 COST AND MANAGEMENT ACCOUNTING 70 30 100

204 TAXATION 70 30 100

205 QUANTITATIVE TECHNIQUES FOR BUSINESS DECISIONS 70 30 100

206 BUSINESS COMMUNICATION 70 30 100

10
 Paper -201: ORGANIZATION BEHAVIOUR
Internal Marks: 30 No. of Hours per Week: 5 Exam Duration: 3Hrs
External Marks: 70

Objective: to familiarize the students with the concepts and dimensions of Organization Theory.

Unit : I - Introduction
Organization: Definition- Nature – Scope – Importance, fundamental Concepts of OB -
Challenges and Career Development for OB- Organization Theories- Classical Theory Features-
Limitations, Neo–Classical Theory–Features–Limitation and Contemporary Organization Theory
– Features - Limitations. Systems Approach and Contingency Approach.

Unit : II Dynamics of Individual and Group Behaviour

Individual Behaviour : Personality Determinants – Big five personality factors – Learning
Theories. The Perceptual Process – Factors Influencing Perception – Internal and external;
Attitudes and Behavior- AttitudeFormation and Attitude ChangeGroup Behaviour –
Fundamentals of Groups – Stage of Development –Important Factors influencing Team
Effectiveness – Cohesiveness – Norms – Decision making.

Unit : III Motivation and Culture

Motivation: Theories of motivation – Motivational Processes – Content Theories (Maslow,
Herzberg, McCleland) – Process Theories (Adam, Victor, Vroom, Lawler and Porter) – Learning
and Reinforcement Theory. Morale : - meaning, factors influencing Morale and Causes of low
[Link] Culture : meaning definition concepts – Forming a culture – Model‘s of
business culture.
Unit : IV Organisational Powe r and Politics- Conflict
Powe r and Politics: Power Bases – Dependency – Individual Versus Organisational Power –
Political process in Organisation – Factors contributing – Techniques of Organisational Politics –
Managing Political Behaviour. Conflict: Transition in Conflict Thought – Functional and
Dysfunctional Conflict – Process of Conflict – Managing Conflict.

Unit : V Ethical and Global Perspectives of O.B

Sources of Business Ethics-Changing Dimensions of Work Values – Studies – Organizational
cultures across the globe – Team work;culture – cultural adjustment – Challenges of OB in the
21st century
Re ference Books:
1. Robins [Link] and Judge: Organizational Behavior, 12/e PHI, New De1hi;
2. Greenberg and Baron: Behaviour in Organisation;
3. Daft: Organisation Theory and Design, Thomson;
4. Fred Luthans: Organizational Behavior, Me Graw Hill, New Delhi;
5. Nelson: Organisational Behaviour, 3e, Thomson;
6. Aswathappa: Organizational Behavior, Himalaya Publisher; New Delhi

Prof. A. Sudhakar
(BOS, Chairman)

Prof. D. Anjaneyulu Prof. M. RajaSekhar

(BOS, Member) (BOS, Member )

11
 Paper -202: ENTREPRENEURSHIP AND SMALL BUSINESS MANAG EMENT
Internal Marks: 30 No. of Hours per Week: 5 Exam Duration: 3Hrs
External Marks: 70

Objective: To create understanding of the concept and process of entrepreneurshipManagement

of small business and other types of small scale enterprises.

Unit I: Introduction
Evolution and concept of Entrepreneurship- Entrepreneurial functions and tasks; characteristics
of successful entrepreneurs; individual and corporate entrepreneurs; and different types of
entrepreneurs.
Unit II: Entrepreneurship Infrastructure in India
Scope of small business activities; place in national economy; institutional support
programmes; role and functions of major support institutions such as SIB, CSIO, SSDO,
SISIs, etc; entrepreneurship development programmes and management education for
entrepreneurs, EDPs and Role of Women Entrepreneurs
Unit III: Frame work for Small Business Management
Concept, definition, and framework of Small Business, Project Identification and Selection,
Project Formulation, and Project Appraisal, Financing of Enterprise, social benefits and
governmental policies for small scale sector; benefits and incentives for small industry in
India; registration and licensing; application for registration and organisational structure of a
small business.

Unit IV: Institutional Support for Small Business and Manage ment of SSE
Need, types and sources of finance; role of financial institutions and schemes for ass isting
small scale units. Government Policy towards small business. Fundamentals of Management,
Working Capital Management, Inventory Management, Production and Operations
Management, Marketing Management, HRM, and TQM for Small Scale Enterprises

Unit V: Proble ms of Small Business Units

Teething problems in setting small units; location, technology, marketing, recoveries, labour,
and planning, international business ecommerce, franchising etc; problem of sickness;
modernization; mergers and takeovers; and future potential and need for small units.

Re ference Books:
1. Dr. S. S. Khanka , Entrepreneurial Development, S. ChandPublishing, New Delhi.
2. Vasant Desai,Small-Scale Enterprises And Entrepreneurship Ecosystem –Himalaya Publishing House,Mumbai
3. Baumback C.M. & Mancuso, J.R., Entrepreneurship and Venture Management, Taraporevala, Bombay.
4. Khanka S.S., Entrwepreneurial Development, S. Chand & Company, New Delhi, 2001
5. Desai, V., Management of a Small Scale Industry, 3 rd ed., Himalaya Publishing House, Bombay.
6. Taub, R.P. & T aub D.L., Entrepreneurship in India‘s Small Scale Industries, Manohar, New Delhi, 1989.
7. Tewari, V.K., Philip J. & Pandey, A.N., Small Industry Success and Failure ConceptPublishing Company, New Delhi.

Prof. A. Sudhakar
(BOS, Chairman)

Prof. D. Anjaneyulu Prof. M. RajaSekhar

(BOS, Member) (BOS, Member )

12
 Paper -203: COST AND MANAG EMENT ACCOUNTING
Internal Marks: 30 No. of Hours per Week: 5 Exam Duration: 3Hrs
External Marks: 70

Objective:To develop an insight of postulates, principles and techniques of Cost Accounting and
utilisation of financial and accounting information for planning, decision-making and control.

Unit- I Introduction to Accounting- Management accounting –Meaning & Definition,

objectives – Nature and scope of cost accounting and Management accounting – Management
Accounting and Managerial decisions- Role and Responsibility of Management Accountant.

UNIT- II Budgeting-Definition–Essentials of budgeting –Types of Budgets –functional, Master-

Fixed and Flexible Budget – Budgetary control – Performance budgeting and Zero- Based
Budgeting.
Standard costing and variance analysis- standard costing as a control technique – setting of
standards – Variance analysis – Meaning &importance – Kinds of variance – Material – labour
overhead variances- Relevance of variance analysis budgeting and standard costing.

UNIT- III Marginal costing and Break Even Analysis-Concept of marginal cost – marginal
cost versus direct costing- C-V-P analysis- Break even analysis assumptions and Applicationsof
Break Even Analysis- Decisions regarding – sales Mix, make or buy decision –Discontinuations
of Product line

UNIT- IV Funds flow & Cash flow analysis-Funds – Meaning –Importance – limitations –
Preparation of funds flows [Link] flow state ments – Meaning, Importance- Distinction
between cash flow and funds flow –limitations – Perforation of Cash flow.

UNIT- VAccounting Plan and Responsibility Centres- Meaning and Significance –

Responsibility Centers –Cost center Profit and investment centre – Transfer pricing – objectives
determination of responsibility [Link] Issues in Management
Accounting:Value chain analysis; Activity-based costing; Target and life cycle costing

Re ference Books :
1. [Link] &[Link]:Cost and management accounting. Kalyani publishers,NewDelhi
2. [Link] &Sashik Gupta M anagement accounting kalyanipublishers,Newdelhi
3. Antony, Robert, M anagement accounting, Taraporewala M umbai.
4. Horngran, C.T., Gary L. Sundem and Williarn O Stration Introduction M anagement Accounting, Prentice Hall, Delhi.
5. Pandey I.M ., M anagement Accounting, Vani publication, Delhi.
6. Welsh Glern, [Link] [Link] and Pual N. Garden., Budgeting: Pro-Planning and Control, Prentice Hall, Delhi.

Prof. A. Sudhakar
(BOS, Chairman)

Prof. D. Anjaneyulu Prof. M. RajaSekhar

(BOS, Member) (BOS, Member )

13
 Paper -204: TAXATION
Internal Marks: 30 No. of Hours per Week: 5 Exam Duration: 3Hrs
External Marks: 70

Objective:to provide basic concepts of Taxation and equip the student with the skill of computing
tax and to provide overview of GST

Unit – I Introduction:Fundame ntal Concepts of Tax- Tax-Income Tax Act 1961- Wealth Tax,
Personal Tax and Corporate -Person, Assessee, assessment year, Income, Total Income Tax
avoidance-tax evasion - Residential Status- Agriculture Income-Exempted Incomes (Theory)

Unit – II: Income from Salaries: Features of Salary- Determinants of Salary Income- items to
be included in salary Income: Basic Salary, Allowances, Perquisites P.F. and advance salary-
salary arrears -Retirement Benefits - Deductions allowable- Rebate from Tax liability U/S 80
(Problems)

Unit – III:
Income from House Property : Annual Value, Gross Value-Self occupied property and let out
property – deemed to be let out property – Permissible deductions- Exempted Incomes from
House Property– Recovery of Unrealized Rent (Problems)
Income from Business & Profession:Introduction- Method of Accounting – Key Definitions-
computation of Profits and Gains- Computation of Income from Profession-Depreciation-
Deductions (Problems)

Unit – IV:
Capital Gains and Income from Other: Introduction- Meaning of Capital Assets- Kinds of
Capital Assets-Indexation of Capital gains- Computation of Capital Gains- Exemptions under
capital Gains- Incomes included under ‗Income from other Sources‘- General incomes u/s 56 and
specific incomes u/s 57 - Deductions (Problems)

Unit – IV: GST in India-An Introduction

Origin of GST in India - Concept of GST- Need for GST- GST Model in India- Benefits of GST-
Relevant Definitions (simple Problems)- GST. Slabs- Computation of GST- Filing of Returns
under GST

Re ference Books :

1. Dr. Girish Ahuja& Dr. Ravi Gupta, DIRECT TAXES Law & Practice, Bharat Law House Pvt. Ltd. India
2. Dr. V.K. Singhania & Dr. Kapil Singhania, Direct Taxes Law and Practice, Taxman Publications Pvt. Ltd., New Delhi.
3. Bhagavati Prasad, Direct Taxes Law and Practice, Wishwa Prakashan, New Delhi.
4. Gaur & Narag, Income Tax , Kalyani Publications, New Delhi .

Prof. A. Sudhakar
(BOS, Chairman)

Prof. D. Anjaneyulu Prof. M. RajaSekhar

(BOS, Member) (BOS, Member )

14
 Paper -205: QUANTITATIVE TECHNIQUES FOR BUSINESS DECISIONS
Internal Marks: 30 No. of Hours per Week: 5 Exam Duration: 3Hrs
External Marks: 70

Objective:To make the students familiar with business research concepts and statistical toolsand
their applications in business decision making.

UNIT-I Introduction to Business Research- Meaning, Scope, Role of Business

Research,Objectives of Business Research, Ethics of Research, Types of Business Research,
Scientific Method, Stages of Research Process.

Data Collection: Methods and Forms- Primary Data, Sources, Merits & Demerits ofPrimary
Data; Secondary data, Sources Merits & Demerits, Questionna ire Construction, Questionnaire
Types- Questionnaire vs Schedule-precautions in construction of Questionnaire.

UNIT: II Probability and Theoretical distribution- Meaning and Definition of Probability-

Types of Events – Theorems of Probability- Addition &Multiplication Theorm of Probability
(simple Problems). Meaning of Probability Distribution – Binomial –Poisson- Normal
distributions (Theory &Problems)

Unit -III:Test of Significance- Meaning and Definition of Hypothesis – Formulation of

Hypothesis – Procedure of testing of Hypothesis –t-Test –F-Test, Chi-square and Z test (Theory
& Problems)
UNIT-IV: Linear programming: Introduction-Assumptions-Advantages-Formulation of
problems-Graphical method- Simplex method-Maxima and Minimum problems

UNIT-V:Transportation and Assignment:Transportation-Introduction-Problem statement-

Steps in transportation method- Testing the optimality-Dual of transportation modelAssignme nt:
Introduction-Characteristics of the problem-Hungarian assignment method-Constrained
assignment problems

Reference Books:
1. C.R. Kothari, Research Methodology: Methods and Techniques, New Age International
2. C.R. Reddy, Quantitative Methods for Management Decision, Himalaya Publishing House,
Mumbai,.
3. Richard I. Levin and David S. Rubin, Statistics for Management, Prentice Hall of India, Private
Limited, New Delhi.
4. Hood R.P Statistics for Business and Economics, Sultan Chand & Sons, New Delhi.
5. Guptha S.P., and Gupta M.P., Business Statistics, Prentice Hall, New Delhi

Prof. A. Sudhakar
(BOS, Chairman)

Prof. D. Anjaneyulu Prof. M. RajaSekhar

(BOS, Member) (BOS, Member )

15
 Paper -206: BUSINESS COMMUNICATION
Internal Marks: 30 No. of Hours per Week: 5 Exam Duration: 3Hrs
External Marks: 70

Objective: Todevelop good communication skills in students for their future endeavors and with
necessary techniques in performing their jobs.

Unit-I:Fundamentals of Communication
Concept- Objectives- Process of communication – Methods of communication - Oral, written,
non-verbal, visual, audio-visual, signs, signals and symbols, silence – Types of communication –
Personal, business, internal external, upward, downward, formal, informal, lateral, interactive,
mass, grapevine, - Barriers to communication –Factors affecting communication – Essentials for
effective communication.
Unit-II: Non-verbal communications
Types of non-verbal communication- Body language, postures and gestures – Attire –
Appearance – Handshake, personal space, timing, behavior, smile; Listening skills - Telephone
talk –Process and types of listening – Barriers to listening - Requirements for effective listening
– Humor in communication – Leadership and communication.
Unit-III: Verbal communication
Meetings – Role of chair person – Conferences – Presentation skills – making presentations –
Choosing a method of speaking – Analyzing the audience – Requirements for effective
presentation – Persuasive speaking - Report writing - Types of reports – Structure of reports –
Individual, annual and committee reports – Essentials of good report writing.
Unit-IV: Written communication:
Business letters – Essentials of business letters – Parts of business letters – Forms of business
letters - Types of business letters – Tenders, quotations and orders - Circulars and memos –
Office notes – Representations and suggestions – Reminders and follow up.
Unit-V: Media and multi-cultural Communication:
Building better relations with media –Framework for managing relations with investors and
governments - Impact of multicultural communication on business - Etic and emic approaches to
culture – Overcoming cross-cultural communication problems – Cultural communication
protocol in Australia, China, France, German, England, Switzerland, USA, and India.
REFERENCE BOO KS
1. Jerry C. Wofford, Edwin A. Gerloff and Robert C. Cummins, Organisational Communication – The Keystone of Managerial
Effectiveness.
2. M. K. Sehgal, Business Communication, Excel Books
3. Penrose, Rasberry and Myers, ―Business communication for managers‖, Cengage Learning.
4. Disanza, ―Business and professional communication‖, Pearson Education.
5. CSG Krishnamacharyalu and L. Ramakrishna, ―Business communications‖, Himalaya Publishing House.
6. Krizan Merrier, Logan and Williams, ―Effective Business Communication‖, Cengage Learning.
7. Kelly Quintanilla and Shawn T Wahl, ―Business and Professional communication‖, Sage Publications.
8. U S Rai & S M Rai, ―Business Communication‖, Himalaya Publishing House.
9. Leena Sen, ―Communication Skills, PHI, 2015.
10. R.K. Madhukar, Business Communication, Vikas Publishing House Pvt. Ltd.

Prof. A. Sudhakar
(BOS, Chairman)

Prof. D. Anjaneyulu Prof. M. RajaSekhar

(BOS, Member) (BOS, Member )

16
 THIRD SEMESTER
Compulsory

Code Title of the Paper PPW Credits Exam Sem IA Total

Hrs exam
301 Strategic Management 05 04 3 70 30 100
302 Digital Marketing 05 04 3 70 30 100
303 Tax Planning 05 04 3 70 30 100

ELECTIVES: A FINANCE
304 Financial markets and Services 05 04 3 70 30 100
305 Investment Management 05 04 3 70 30 100
306 International Financial management 05 04 3 70 30 100

GROUP-B MARKETING
304 Marketing research and Consumer 05 04 3 70 30 100
behaviour
305 Sales and Distribution management 05 04 3 70 30 100
306 International Marketing Management 05 04 3 70 30 100

Group: C Human Resource Management

304 Training and Development 05 04 3 70 30 100
305 Performance Management 05 04 3 70 30 100
306 Compensation Management 05 04 3 70 30 100

17
 Paper -301: Strategic Management
Internal Marks: 30 No. of Hours per Week: 5 Exam Duration: 3Hrs
External Marks: 70

Objectives: -Integrating the knowledge gained in functional areas of Management. Helping the students to learn
about the process of strategic management, andHelping the students to learn about strategy formulat ion and
implementation

Unit – I Introduction: Understanding strategy – Dimensions of strategic decisions –Process of

strategic management - Strategists and their role in strategic management – Hierarchy of
strategic intent – Strategic intent- Vision- mission, Business definition- Goals and
objectives.(Theory only)
Unit – II Environmental appraisal and Organizational appraisal: Concept of environment-
Environmental sectors- Environmental scanning- Appraising the environment-Organizational
appraisal – Dynamics of internal environment- Organizational capability factors- Considerations
in organizational appraisal – Methods and techniques used for organizational appraisal-
Structuring organizational appraisal.(Theory only)
Unit – III Strategy Formulation: Concept - Strategy framework for analyzing competition -
Porters value chain analysis- Competitive advantage of a firm - Entry and exist barriers –
Formulation of strategy at corporate- Business and functional levels - types of Strategies -
Offensive strategy - Defensive strategy- Vertical integration strategy- Horizontal strategy-
Tailoring strategy- strategic analysis and choice.(Theory only)

Unit – IV Strategy Imple mentation: Concept - Activating strategies – Inter relationship

between formulation and implementation- Aspects of strategy implementation - Project
implementation - Resource allocation - Structural implementation- Structural considerations -
Structures for strategies - Organizational design and change - Organizational systems -
Behavioral implementation – Leadership implementation - Corporate culture - Corporate politics
and use of power - Personal values and business ethics- Social responsibility and strategic
management - Functional and operational implementation. (Theory only)

Unit – V Strategy Evaluation: Concept - Strategic review- Evaluation and control – Nature of
strategy evaluation- Strategy evaluation framework – Published sources of strategy – Evaluation
in formation – Characteristics of an ethical evaluation system – Contingency planning – Auditing
- Computer to evaluate strategy.(Theory only)

REFERENCE BOO KS
1. Azhar Kazmi, Business Policy and Strategic Management, TATA Mc Graw Hill.
2. Subba Rao. P, Business Strategic Management, Himalaya Publications.
3. John A. Pearce & Richard B. Robbin, Strategic Management, AITBS Publications.
4. Srinivastava, Management policy and strategic management, Himalaya Publications.
5. Porter. M Competitive Strategic techniques for analyzing industries and competitor, the free Press, New York.
6. Thomas L. Wheelen, J. David Hunger, Krish Rangarajan, Concept in strategic management and business policies, PHI
7. Fred R. David, strategic Management Concepts and cases, PHI

Prof. A. Sudhakar
(BOS, Chairman)

Prof. D. Anjaneyulu Prof. M. RajaSekhar

(BOS, Member) (BOS, Member )

18
 Paper -302: DIGITAL MARKETING
Internal Marks: 30 No. of Hours per Week: 5 Exam Duration: 3Hrs
External Marks: 70
Objectives:-To help students understand digital marketing practices, inclination of digital consumers and role of content marketing and to
impart learning on various digital channels and how to acquire and engage consumers online.

Unit I- Introduction to Digital Marketing: The new digital world - trends that are driving
shifts from traditional marketing practices to digital marketing practices, the modern digital
consumer and new consumer‘s digital journey. Marketing strategies for the digital world - latest
practices.

Unit II- E-Comme rce and Internet Marketing: Introduction to E- marketing, online
marketing- mix, online consumer, customer relationship management in the virtual world, online
branding, traffic building and E-commerce, Managing content in a digital age – content planning
and writing. Consumer buying behaviour in the digital-age, and factors affecting consumer
behaviour.

Unit III-Acquiring & Engaging Users through Digital Channels: Understanding the
relationship between content and branding and its impact on sales, search marketing, mobile
marketing, video marketing, and social- media marketing. Online campaign management; using
marketing analytic tools to segment, target and position; overview of search engine optimization
(SEO).

Unit IV-Designing Organization for Digital Success: Digital transformation, digital leadership
principles, online P.R. and reputation management. ROI of digital strategies, how digital
marketing is adding value to business, and evaluating cost effectiveness of digital strategies

Unit V- Digital Innovation and Trends: The contemporary digital revolution, digital
transformation framework; security and privatization issues with digital marketing
Understanding trends in digital marketing – Indian and global context, online communities and
co-creation, future of marketing gamification and apps.

Reference Books :
1. Vandana, Ahuja; Digital M arketing, Oxford University Press India (November, 2015).
2. Eric Greenberg, and Kates, Alexander; Strategic Digital M arketing: Top Digital Experts Share the Formula for
Tangible Returns on Your M arketing Investment; M cGraw-Hill Professional (October, 2013).
3. David Whiteley; E-Commerce: Strategy, Technologies and Applications, M cgraw Hill Education.
4. M enon, Arpita; M edia Planning and Buying; M cGraw Hill (1st Edition, 2010)
5. Arnold, George; M edia Writer's Handbook: A Guide to Common Wr iting and Editing Problems; M cGraw-Hill
Education; (5thedition, 2008)
6. Ryan, Damian; Understanding Digital M arketing: marketing strategies for engaging the digital generation; Kogan Page
(3rd Edition, 2014).

Prof. A. Sudhakar
(BOS, Chairman)

Prof. D. Anjaneyulu Prof. M. RajaSekhar

(BOS, Member) (BOS, Member )

19
 Paper -303: TAX PLANNING
Internal Marks: 30 No. of Hours per Week: 5 Exam Duration: 3Hrs
External Marks: 70

Objective: - To enable the students to understand the importance of tax planning and to educate
the students with the various tax planning measures and instruments and devices and
management of personal tax matters

Unit I: Introduction:- Definition, nature, scope, significance and limitations of tax-planning,

difference between tax-evasion and tax-avoidance, tax management, tax-audit : concept, its
significance and procedure and legal provisions.

Unit II: Tax Planning through Organisational Set-up: Tax planning with reference to location,
nature and form of organisation of new business, organisational problems and tax- management,
tax-obligations of individuals, firms and companies.

Unit III: Tax Planning through Managerial and Financial Decisions : Tax-planning through
managerial decisions like make or buy, repair or renovate, own or lease, export and domestic
sales, capital structure, dividend policy, amalgamation, mergers etc.

Unit IV: Tax Planning through Concessions and Incentives and Tax Audit Implications of
Tax-concessions and incentives in respect of Residential status, location of business, rebates
including deduction and exemption etc. Tax planning regarding capital gains, Salary, other
sources, house property etc.
REFERENCE BOO KS

1. Singhania V.K.: Direct Taxes: Law and Practice, Taxmann Publications, New Delhi
2. B.B. Lal: Direct Taxes –Income Tax, Wealth Tax and Tax Planning, Pearson Education, Delhi
3. V.S. Datey: Indirect Taxes: Law and Practice, Taxmann Publications, New Delhi
4. Gaur and Narang: Income Tax Law and Practice, Kalyani Publishers, New Delhi.
5. Vision Book Series on Tax Planning, latest editions

Prof. A. Sudhakar
(BOS, Chairman)

Prof. D. Anjaneyulu Prof. M. RajaSekhar

(BOS, Member) (BOS, Member )

20
 III Semester -FINANCE
Paper -304: FINANCIAL MARKETS AND SERVICES
Internal Marks: 30 No. of Hours per Week: 5 Exam Duration: 3Hrs
External Marks: 70

Objectives:- To equip the student with an understanding of the structure, organization, and working of
financial markets and services connected with the regulation of these markets in India.

UNIT – I : Structure of Financial System – role of Financial System in Economic

Development – Financial Markets and Financial Instruments – Capital Markets – Money
Markets – Primary Market Operations – Role of SEBI – Secondary Market Operations –
Regulation – Functions of Stock Exchanges – Listing – Formalities – Financial Services Sector
Problems and Reforms.

UNIT – II : Financial Services: Concept, Nature and Scope of Financial Services – Regulatory
Frame Work of Financial Services – Growth of Financial Services in India – Merchant Banking
– Meaning-Types – Responsibilities of Merchant Bankers – Role of Merchant Bankers in Issue
Management – Regulation of Merchant Banking in India.

UNIT – III : Venture Capital – Growth of Venture Capital in India – Financing Pattern under
Venture Capital – Legal Aspects and Guidelines for Venture Capital, Leasing – types of Leases –
Evaluation of Leasing Option Vs. Borrowing.

UNIT – IV : Credit Rating – Meaning, Functions – Debt Rating System of CRISIL, ICRA and
CARE. Factoring, Forfeiting and Bill Discounting – Types of Factoring Arrangements –
Factoring in the Indian Context;

UNIT – V : Mutual Funds – Concept and Objectives, Functions and Portfolio Classification,
Organization and Management, Guidelines for Mutual Funds, Working of Public and Private
Mutual Funds in India. Debt Securitization – Concept and Application – De – mat Services-need
and Operations-role of NSDL and CSDL. (Case Studies are Compulsory)
REFERENCE BOO KS
1. Bhole & M ahakud, Financial Institutions and M arket, TM H, New Delhi
2. [Link], M arketing of Financial Services, Himalayas Publishers, M umbai
3. DK M urthy, and Venugopal, Indian Financial System, IK Int Pub House
4. Anthony Saunders and MM Cornett, Fin M arkets & Institutions,TMH, ND
5. Edminister R.D., Financial Institution, M arkets and M anagement:6.
7. Punithavathy Pandian, Financial M arkets and Services, Vikas, New Delhi
8. Vasanth Desai, Financial M arkets & Financial Services, Himalaya, M umbai
9. M eir Khan – Financial Institutions and M arkets, Oxford Press.
10.M adura, Financial M arkets & Institutions, Cengage, ND

Prof. A. Sudhakar
(BOS, Chairman)

Prof. D. Anjaneyulu Prof. M. RajaSekhar

(BOS, Member) (BOS, Member )

21
 Paper -305: INVESTMENT MANAGEMENT
Internal Marks: 30 No. of Hours per Week: 5 Exam Duration: 3Hrs
External Marks: 70

Objective:To equip the students with Concepts, tools and techniques required to understand
analyse securities and portfolios.

UNIT: I: - Investment-Nature and scope of investment Analysis- Characteristics of investment

Gambling –Investment Vs Speculation –types of investment – Investment Avenues: Financial
and non- financial investment avenues –Need for and importance of investment analysis-
Approaches to investment Analysis – sources of financial information.

UNIT: II: - Elements of investment:-Return and Risk; Elements – systematic Risk and
unsystematic Risk- measurement of Return and [Link] of Securities:- Concept of
present value – Valuation of bonds /Debentures, preference shares, and Equity shares

UNIT: III: Fundame ntal Analysis:-Economic Analysis, Industry Analysis and Company
Analysis. Technical Analysis:- Meaning and principles of technical Analysis; Dow theory-
Trends, indicator, indices and moving Average applied in Technical Analysis.

UNIT: IV: Efficient Market Hypothesis : weak, semi – strong and strong market. Portfolio
Analysis - Estimating Rate of Return and standard Deviation of portfolio- Effect of Combing the
securities- Markowitz Risk – Return Optimisation - Single index model or Market model –
portfolio total risk, portfolio market risk and unique risk – measurement of portfolio
performance.

UNIT: V: - Capital Market Theory:- Capital market line - Securitymarket ling – Risk free
lending and borrowings – Factor model Arbitrage pricing theory- Principles of Arbitrage,
Arbitrage portfolios.

References Books:
1. Ambling, Fundamental of Investment Analysis, Prentice Hall, International Edit ion
2. Bhalla, Investment Analysis, S Chand & Co., Delhi
3. Donal, Fishen, and Donald Borden: Security Analysis and Portfolio Management, PrenticeHall, New Delhi.
4. Febozzi, Frank J. Investment Management, Prentice Hall, International ed ition.

Prof. A. Sudhakar
(BOS, Chairman)

Prof. D. Anjaneyulu Prof. M. RajaSekhar

(BOS, Member) (BOS, Member )

22
 Paper -306: INTERNATIONAL FINANCIAL MANAGEMENT
Internal Marks: 30 No. of Hours per Week: 5 Exam Duration: 3Hrs
External Marks: 70

Objective: To give an understanding about MNC Financial Management, Balance of Payments

and Forex markets.

Unit – I International Financial Manage ment (IFM) : Concept – Importance – Nature and
Scope of IFM – Domestic and offshore markets –Role of International Financial Manager –
Changes in global financial markets –challenges- International Monetary System- Recent
Changes - (Theory only).
Unit – II Foreign Exchange Market and Exchange Rate Mechanism: Foreign Exchange Markets
– Structure – Types of Exchange rates - Exchange rate quotations – Direct and Indirect – Buying
and selling rates – Forward market quotation – Nominal and Real exchange rates –
Determination of exchange rates in spot market and forward market. (Theory and Problems)
Unit – III Foreign Exchange Exposure: Concept - Relevance of Foreign exchange exposure –
Classification - Transaction exposure- Operating exposure – Accounting exposure – Need -
Hedging of Transaction exposure – Hedging of real operating exposure – Management of
accounting exposure ( Theory and Problems)
Unit – IV International Project Appraisal: Concept – Approaches - Net present value
approach – Adjusted present value framework – Options approach – The practice of cross border
direct investment appraisal- International perspectives of working capital; Cash - Bills receivable
and Inventory policies (Theory only).
Unit – V International Equity Investment: Concept – Risk and Return from Foreign Equity
Investment – Equity Financing in the International Markets – Long-Term Borrowings in Global
Capital Markets –Major Market Segments –International Financing Decision. (Theory only)

REFERENCE BOOKS :
1. Apte.P.G.,: International Financial M anagement, Tata M c Graw Hill Publishing House, New Delhi.
2. Siddaiah, T, International Financial M anagement, Pearson, New Delhi.
3. Sharan V. : International Financial M anagement, Prentice Hall of India Publishing, New Delhi
4. Bhalla,V.K. : International Financial M anagement, Anmol Publicatins, New Delhi.
5. Avadhani V.A. : International Finance, Himalaya Publishing House, M umbai.
6. Eun & Resnick., : International Financial M anagement, Tata M c Graw Hill Publishing Company lLtd., New Delhi.

Prof. A. Sudhakar
(BOS, Chairman)

Prof. D. Anjaneyulu Prof. M. RajaSekhar

(BOS, Member) (BOS, Member )

23
 III Semester - MARKETING
Paper -304: MARKETING RESEARCH and CONSUMER BEHAVIOUR
Internal Marks: 30 No. of Hours per Week: 5 Exam Duration: 3Hrs
External Marks: 70

Objective: This paper main objective is to understand how marketing research aids managerial
decision ‐making and to understand the conceptual foundations of consumer buying behavior

UNIT-I Marketing Research – Definition, Scope, Significance, Limitations, Obstacles

inacceptance. Marketing Research Process. Ethics in marketing research. Various sources of
market Information – Methods of collecting Market Information -Secondary data – sources.

UNIT-II Marketing research techniques: Market development research: Cool hunting –

sociocultural trends, Demand Estimation research, Test marketing, Segmentation Research -
Cluster analysis, Discriminate analysis. Sales forecasting – objective and subjective methods.

Unit-III : Introduction to the study of Consume r Behaviour – Consumer and Marketing

Strategy – Determinants of Consumer Behaviour – Profile of the Indian Consumer. Perception –
Nature – Perception and Marketing Strategy, Motivation – Motivation Theories and Marketing
Strategy – Personality.

Unit – IV : Attitude Measurement and Change – Self Concept and Life Style Marketing,
Influence of Social and Cultural factors on Consumer Behaviour – Family, Reference groups,
Cross Cultural Variations in Consumer Behaviour.

Unit – V : Consumer Decision Process – Problem Recognition – Information Search –

Evaluation of alternatives and selection – Post Purchase Behaviour – Organizational buyer
Behaviour – Diffusion of Innovation.
REFERENCE BOO KS
1. M ukesh Chaturvedi and Abhivan Chaturvedi : Customer Relationship M anagement An Indian Perspective. Excel
Books.
2. M arketing Research, Concept & Cases – Cooper Schindler
3. Hawkins, Best, Coney: Consumer Behaviour Building M arketing Strategy, Tata M cGraw Hill
4. Henry Assael: Consumer Behaviour, Willey India, New Delhi.
5. [Link] M ohammed: Customer Relationship M anagement, Vikas, New Delhi
6. Lindquist & Sirgy, Consumer Behaviour, Cengage, New Delhi
7. Panwar, J.S. Beyond Consumer M arketing, Sage Response Books, New Delhi

Prof. A. Sudhakar
(BOS, Chairman)

Prof. D. Anjaneyulu Prof. M. RajaSekhar

(BOS, Member) (BOS, Member )

24
 Paper -305: SALES AND DISTRIBUTION MANAGEMENT
Internal Marks: 30 No. of Hours per Week: 5 Exam Duration: 3Hrs
External Marks: 70

Objectives: to acquaint the student with the concepts which are helpful in developing a sound
sales and distribution policy and in organising and managing sales force and marketing channels.

UNIT I
Nature and scope of Sales Management; Setting and Formulating Perso nnel; Developing and
Conducting Sales Training Programmes; Designing and Administering Compensation Plans.

UNIT II
Supervision of Salesmen;Motivating Sales Personnel; Sales Meetings and Sales Contests;
Designing Territories and Allocating Sales Efforts; Objectives and Quotes for Sales Personnel.

UNIT III
Developing and Managing Sales Evaluation Programme;Sales Cost and Cost Analysis. An
overview of Marketing Channels, their structure,Functions and Relationships.

UNIT IV
Channel Intermediaries – Wholesaling and Retailing;Logistics of Distribution; Channel Planning
Organisational Patterns in Marketing Channels; Managing Marketing Channels; Marketing
Channel Policies and Legal Issues.

UNIT V
Information System and Channel Management; Assessing Performance of Marketing Channels
including sales force; International Marketing Channels.

References Books:
1. Anderson, R. Professional Sales M anagement; Englewood Cliffs, New Jersey, Prentice Hall Inc.
2. Anderson, R. Profession Personal Selling. Englewood Cliffs, New Jersey, Prentice Hall Inc., 1991
3. Buskirk, R H and Stanton. W J M anagement of Sales Force. Homewood Illinois, Richard D. Irwin, 1983.
4. Dalrymple, D J Sales M anagement: Concepts and Cases New York. John Wiley, 1989.
5. Johnson, E M etc. Sales M anagement: concepts, Practices and Cases. New York, M cGraw Hill, 1986.
6. Stanton, William J etc. M anagement of a Sales Force Chicago, Irwin, 1995.
7. Still, R R, Sales M anagement, Englewood Cliffs, New Jersey, Prentice Hall Inc., 1988

Prof. A. Sudhakar
(BOS, Chairman)

Prof. D. Anjaneyulu Prof. M. RajaSekhar

(BOS, Member) (BOS, Member )

25
 Paper -306: INTERNATIONAL MARKETING MANAGEMENT
Internal Marks: 30 No. of Hours per Week: 5 Exam Duration: 3Hrs
External Marks: 70

Objective:- To understand the Global Markets, formulation of Global Marketing Strategies and its
Implementation.

UNIT I: INTERNATIONAL MARKETING: scope and Significance of International Marketing, the

Strategicimportance of International Marketing, Differences between International and domestic
Marketing. Need for International trends in foreign trade.

UNIT II: INTERNATIONAL MARKET ENVIRONMENT: International environment, International

Social&culture Environment, the political legal environment and regulatory environment of International
Marketing. Technological Environment, Business Customs in International Market.

UNIT III: INTERNATIONAL MARKET ENTRY STRATEGIES: Indirect Exporting, Domestic

purchasing, DirectExporting, Foreign Manufacturing Strategies without Direct Investment, Foreign
manufacturing strategies with Direct Investment. Entry strategies of Indian Firms.

UNIT IV : INTERNATIONAL PRODUCT MANAGEMENT: International product positioning,

product saturationLevels in global Market, International product life cycle, Geographic Expansion-
strategic Alternatives. New products in International Marketing, product and culture, brands in
International Market.

UNIT V: INTERNATIONAL MARKETING CHANNELS: channels –Distribution Structures,

Distributionpatterns, Factors effecting Choice of channels, the Challenges in Managing an International
Distribution strategy selecting Foreign Country Market intermediaries. The management of physical
distribution of goods.

References:
1. Sak Onkvisit, john shaw ,International Marketing Analysis and strategy, 3/e, PHI,2009
2. Keegan, Green , Global marketing Management, 4/e, pearson, 2008
3. Lee, Carter, Global Marketing, Management, Oxford, 2008
4. Albaum,International Marketing and Export management, 5/e pearson Education, 2009
5. Johansson,Global Marketing, TMH, 2008
6. Mathur, Integrated Marketing Management – Text and Cases, Sage, 2008
7. Vasudeva PK, International Marketing, excel,2008
8. Philip R. Cateora, John L. Graham, Prasanth Salwan, International Marketing , TMH, 2009

Prof. A. Sudhakar
(BOS, Chairman)

Prof. D. Anjaneyulu Prof. M. RajaSekhar

(BOS, Member) (BOS, Member )

26
 III Semester - HUMAN RESOURCE MANAGEMENT
Paper -304:TRAINING AND DEVELOPMENT
Internal Marks: 30 No. of Hours per Week: 5 Exam Duration: 3Hrs
External Marks: 70
Objective: The paper aims at exposing the learner to the Concept and practice of training and development in the modern
organisational setting and recent experiences.

Unit-I:- Training- Definition, Meaning, Need for Training, Importance of Training, Objectives of
Training, Models of Training-Systematic Model and Transitional Model. Training Need Analysis
(TNA)- Meaning and purpose of TNA, Process and Approaches of TNA, Methods used in TNA,
Output of TNA and TNA and Training Process Design.

Unit-II:-Designing Training and Development Programs- Organization of Training and

Development programs, Training design, kinds of training and development programs-
competence based and role based training; orientation and socialization; diversity training,
choice of training and development methods

Unit-III:-Training and Development Methodologies- Overview of Training Methodologies,

Principles of Learning, Theories of Learning: Reinforcement Theory, Social Learning Theory,
Process of Learning ,individual differences in learning and learning curve. Skills of an Effective
Trainer- Use of Audio-Visual Aids in training; Computer Aided Instruction- Distance Learning,
E- Learning, Case-Study, Role Play, Monitoring, Coaching, Brain Storming, Counseling and
Sensitivity Training

Unit-IV:-Evaluation of Training and Development: – Need for evaluation, Principles of

evaluation, criteria and approaches. Problems in evaluation, evaluation planning and data
collection. Measuring costs and benefits of training program, Methods of evaluating
effectiveness of Training, Training issues resulting from the external environment and internal
needs of the company.

Unit-V:-Eme rging Trends in Training and Development: Team training and six sigma
training; Electronic Enabled Training Systems (EETS)-Concept and types, benefits and
challenges in using EETS, concerns in imp lementation of EETS – availability, incorporation,
extension, and learning renewals for EETS.
Re ferences
1. Raymond Noe, A. Employees Training and Development, Mc Graw Hill Publication.2005
2. O‘ Connor, Browner & Delaney, Training for Organizations, Thompson, 2003
3. Prior, John, Handbook of Training and Development, Jaico Publishing House, Bombay.
4. Craig, Robert L., Training and Development Handbook, McGraw Hill.
5. Garner, James, Training Interventions in Job Skill Development, Addison -Wesley.
6. Blanchard, P. Nick, James W. Thacker and V. Anand Ram, Effective Training: Systems, Strategies, and Practices, Dorling Kindersley
(India) Pvt. Ltd.
7. Rolf, P., and Udai Pareek, Training for Development, Sage Publications Pvt. Ltd
. Jack J. Phillips, Hand book of Training Evaluation and Measurement Methods, Routledge.
8. Goldstein, Training in Organization, Thomson Learning, Bombay
9. McGrath, Training for Life and Leadership in Industry, Prentice Hall of India, New Delhi
10. Dayal ,I Manpower Training in organizations Prentice Hall of India, New Delhi

Prof. A. Sudhakar
(BOS, Chairman)

Prof. D. Anjaneyulu Prof. M. RajaSekhar

(BOS, Member) (BOS, Member )

27
 Paper -305: PERFORMANCE MANAGEMENT
Internal Marks: 30 No. of Hours per Week: 5 Exam Duration: 3Hrs
External Marks: 70
Objective: This course aims to impart the understanding about the performance management system and
strategies adopted by the organizations to manage employees ‗performance.

UNIT: - I: - An Overvie w of Performance Management: Definition – Objectives and Process

of Performance Management- Development in the field – The Performance Contract Principles
and Limitations – Impact of ― Competency Goal‖ in the Performance Management System.

UNIT: - II: - Essential Features of Effective Performance Management System: Key Results
Areas (KRAs) in Performance Management- Top management Commitment Component of
Performance Management – Recognizing excellence in Performance – Consistent reward System
– Organizational Global Linked. Performance Management – Deciding Key Performance
Indicators (KPIs) - Performance linked Increments and Promotions – Conditions for the
successful outcomes from Performance Management –Assessment of the Organizational
effectiveness in Performance Management –
UNIT: - III: - Challenges in Nurturing Architecture of Performance Management:
Organization specific PMS – Reward based Performance- Management system and its
Significance – Intervention and Drivers – Refinement and Reinforcement of Reward System-
Career based Performance Management – Team based Performance Management- Significance,
theoretical foundations, culture based Performance Management –Performance Management
practices in Indian Organizations.

UNIT: - IV:- Performance Appraisal System for Supervisory Staff: Performance appraisal
system for supervisory Staff, General staff and shop Floor worker – Diagnosing Performance
problems – Managing Individual Performance in cross functional Teams Problems- Corporate
Performance Management- True Value of Hiring and Retaining Top Performers

UNIT:-V: - Competitive Advantage of and Performance Management: Competitive

advantages through Performance Management - Performance Management and Strategic HR
planning and Linkage- Planning Performance for Role Clarity, Accountability and Effectiveness
– Implications of Performance Management on Knowledge Management –Role of CEO‘s in
leveraging knowledge through Performance Management.
Re ference Books:
1. Srinivas [Link] - Performance Management prentice – Hall India 2006
2. Tapomoy Deb - Performance Appraisal and Management Excell Books – 2008
3. [Link] - Performance Management System.
4. Dineshk. Srivastava- Strategies for Performance Management Excel Books -2005.
5. Dixon,[Link] & [Link]- The New Performance Challenge measuring Operations for world class Companies, Dow –
Jones: Irwon Homewood 1990
6. Fitz Enz, jack – ROI of Human capital Amazon Books – New York 2000.
7. Kaplan Robert & David Norton – Balanced Score Card: Translating strategy into Action:Masscchusets : hbs Press -1996.
8. [Link] – Appraising Developing Managerial Performance , Excel Books -1999
9. Porter, L.W and E.E. Lawer – Managerial Attitudes and Performance Homewood : Irwin –1968
10. Candy - Performance Management – Concepts, Skills and Exercise PHI- New Delhi

Prof. A. Sudhakar
(BOS, Chairman)

Prof. D. Anjaneyulu Prof. M. RajaSekhar

(BOS, Member) (BOS, Member )

28
 Paper -306: COMPENSATION MANAGEMENT
Internal Marks: 30 No. of Hours per Week: 5 Exam Duration: 3Hrs
External Marks: 70

Objecti ve:To promote understanding of issues related to compensation management in corporate sector and public
services and to impart skill in designing compensation management system, policies and strategies

UNIT : I Introduction to compensation Objectives of compensation - Importance of

compensation - Components of compensation program - Factors influencing compensation -
Strategic pay decisions - Diagnosis and benchmarking

UNIT: II Managing compensation: Designing a compensation system - Internal and external

equity in compensation system - Framework of compensation policy - What is compensation
appraisal - Importance of performance appraisal system - Effect of compensation on performance
and motivation -Pay for performance system - Types of pay for performance plan

UNIT : III Wages and salary administration: Theories of wages - Types of wages - Wage
differential - Wage policy and its importance - Basic concepts of incentives - Benefits of
incentive plan - Types of wage incentive plan - Merits and demerits of individual and group
incentive system - Fringe benefits in India

UNIT : IV Benefits and administration: Benefits of determination process - Employees

benefits and services - Statutory benefits-dearness allowance - Flexible compensation/benefits
plans(cafeteria plan) Workmen Compensation Act - Employees State Insurance Act - Provident
Fund Act - Minimum Wages Act - Payment of Wages Act

UNIT : V Compensation of special groups: Top executives - Special features and components
- Why executives are paid more? - Objectives of international compensation - Responsibilities
of international manager - Elements of compensation package of an expatriate - Various
approaches to international compensation
Re ference Books:
1. Belchor, David W. ― Co mpensation Administration‖, Prentice Hall, Eng lewood Cliffs. NT.
2. Henderson, R.I. Co mpensation Management in a Knowledge Based World. New Delh i: Pearson Education
3. Milkovich.G; Newman.J and Ratnam, C.S.V, Co mpensation, Tata Mc Graw Hill, Special Indian Edit ion.
4. Armstrong, M. & Murlis, H. Reward Management: A Handbook of Salary admin istration, London:Kegan Paul
5. Sharma, J.P. An Easy Approach To Company And Compensation [Link] Delhi: Ane Books Pvt Ltd.
6. Malik, P.L. Handbook of Labourer and Industrial Law, Eastern Book co mpany.
7. Govern ment of India Report of the National Co mmission on Labour M inistry of Labour and Emp loy ment, New
Delh i.(latest)

Prof. A. Sudhakar
(BOS, Chairman)

Prof. D. Anjaneyulu Prof. M. RajaSekhar

(BOS, Member) (BOS, Member )

29
 Fourth Semester
Code Title of the Paper PPW Credits Exam Sem IA Total
Hrs exam
401 Global Business 05 04 3 70 30 100
402 E-Commerce 05 04 3 70 30 100

30
 Paper -401: GLOBAL BUSINESS
Internal Marks: 30 No. of Hours per Week: 5 Exam Duration: 3Hrs
External Marks: 70
Objective: To understand the International Business theories and methods, Economic
Environment, Strategic and Operational issues of International Business.
UNIT - I: Introduction to International Business- Need for International Business- Drivers
ofGlobalization- Distinction between Domestic and International Business- International
Business Approaches - Modes of International Business - Impediments in international Business-
Opportunities and Challenges of International Business - Multi National Corporation(MNCs) -
International Business Environment- Cultural, Political and Technological Environment.
UNIT - II: International Trade Theories: Mercantilism- Absolute Advantage Theory-
ComparativeAdvantage Theory- Product Life cycle theory- New Trade Cycle theory- National
Competitive advantage- India‘s Foreign Trade- Foreign Direct Investment in India- Balance of
Payments.
UNIT - III: International Business and Economic Integration: Levels of Economic
Integration-Benefits and Challenges of Economic Integration- Free Trade Agreement (FTA)-
The Customs Union, The Common market, The Economic Union. Arguments surrounding
Economic Integration, Regional Economic Groups, European Union, NAFTA, ASEAN,
SAARC. Multilateral Trade agreements- GAAT, WTO, TRIPS and TRIMS, UNCTAD.
International Trade Policy of India.
UNIT - IV: Strategy and Structure of International Business: Environmental Analysis, Value
ChainAnalysis, Types of Strategies, Strategy Implementation Process, Control and Evaluation,
Strategic Alliances- Nature, Benefits, Pitfalls of Strategic Alliances, Scope of Strategic Alliance,
Alliance development process, Economic Considerations for Strategic alliances. Organizational
Design-Factors influencing organizational Structure – organizational Structures- Choosing a
structure, issues in Global Organizational Design.
UNIT - V: Inte rnational Business Operations: Issues involving International Production-
Sourcingand vertical Integration, - Major activities in International Marketing- Brand Decisions-
Issues of International Financial management- Forex market, International Monetary System,
International Financial Markets- Export Financing- Managing International HR Activities- HR
Planning, Recruitment and selection, Expatriate Selection. Cross Cultural Issues in International
Business.
Re ference Books:
1. Michael R. Czinkota, Iika A. Ronkainen, Michael H. Moffett, International Business, 7e, Cengage Learning, 2008.
2. K Ashwatappa, International Business, 3e, T ata McGraw Hill, 2008.
3. Sanjay Misra, P. K. Yadav, International Business, PHI, 2009.
4. A Ehud Menipaz, Amit Menipaz, Shiv S Tripathi, International Business Theory and Practice,
Sage publications ,2017
5. Rakesh Mohanh Joshi, International Business, Oxford University Press, 2009
6. Subba Rao, International Business, Himalaya Publications, 2007

Prof. A. Sudhakar
(BOS, Chairman)

Prof. D. Anjaneyulu Prof. M. RajaSekhar

(BOS, Member) (BOS, Member )

31
 Paper -402: E-COMMERCE
Internal Marks: 30 No. of Hours per Week: 5 Exam Duration: 3Hrs
External Marks: 70

Objectives:to familiarize the students with the preliminary aspects of e-commerce. So that they
may have an overall views while applying the concept of this subject.

Unit I INTRODUCION- COMMERCE

Definition-Scope of E-Commerce (EC)-Advantages and disadvantages of E- Commerce-
Business to Business (B2B) Models- Business to Consumers (B2C)Models- The Framework of
E.- Commerce- Electronic Markets Information Technology Act and E-Commerce

Unit II THE INTERNET Evolution of the Internet —Internet for Business -Categories of
networks- Internet Service - Internet protocols- TCP/IP -Building own website - HTML.

Unit III ELECTRONIC PAYM ENT SYSTEMS Security schemes in Electronic payment
systems-Electronic Credit card systems on the intern-Electronic fund Transfer and Debit cards on
the Internet Stored —Value cards and E-cash- NEFT- RTGS

Unit IV E-SECURITY : Internet Security — Encryption types- digital signatures — Secure

Electronic Transactions — Firewalls - Access Control.

Unit VApplications of E-Comme rce: Procedures for Internet shopping-Web advertisement -

Ordering journals electronically - Selling on the web- E-Commerce for service industries Broker
based services Travel and Tourism services, Employment placement- Trading stocks online-
Financial Services – Supply Chain Management-Advertising

Reference Books:
1. C,S,[Link]," Electronic Commerce, Himalaya Publishing House Mumbia
2. Efrain Turban, Jay lee. David king and [Link] Chung. Electronic Commerce
AManagerial perspective. Pearson Education Asia
3. Kamalesh K Baja and Debjani Nag E-Commerce. Tata Mc Graw-Hill Publish Company
Limited. New Delhi.
4. Kenneth C. Laudon , E-commerce, PHI, New Delhi

Prof. A. Sudhakar
(BOS, Chairman)

Prof. D. Anjaneyulu Prof. M. RajaSekhar

(BOS, Member) (BOS, Member )

32