Cost & Management Accounting - Buy Online NMIMS MBA Solved Assignments Winter December 2025

 

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Cost & Management Accounting

Dec 2025 Examination

 

 

Q1. A manufacturing firm is facing declining profitability despite rising sales. As a newly appointed management accountant, apply your knowledge of management accounting tools and techniques to identify potential causes and suggest specific strategies the firm can implement to enhance cost efficiency and profitability. Support your answer with examples based on management accounting practices. (10 Marks)

 

 

Q2. A company manufactures two products:    Alpha and Beta. The following information relates to a recent period:

Particulars	Alpha	Beta
Selling Price per unit	Rs. 500	Rs. 600
Direct Material per unit	Rs. 150	Rs. 200
Direct Labour per unit	Rs. 100	Rs. 120
Variable Overheads/unit	Rs. 50	Rs. 80
Fixed Overheads	Rs.1,80,000 (Total for both products)
Units Produced & Sold	500 units	400 units

 

The company is considering discontinuing one of the products due to limited machine capacity and increasing overhead costs. The management accountant has suggested focusing on contribution margin per unit and overall profitability to decide which product should be continued.

Evaluate the profitability of both products by calculating:

1. Contribution per unit and total contribution for each product.

2. Profitability after fixed cost allocation (assume equal allocation of fixed overheads).

3. Based on your evaluation, recommend which product should be continued, with justification. (10 Marks)

 

 

Q3 (A). You are appointed as a management accountant for a startup that produces two types of eco-friendly water bottles: Type A and Type B. The management has not yet set the selling prices.

Based on preliminary data, the following cost information is available:

Particulars	Type A (Rs.)	Type B (Rs.)
Direct Material per unit	Rs. 40	Rs. 50
Direct Labour per unit	Rs. 30	Rs. 35
Variable Overheads/unit	Rs. 10	Rs. 15
Fixed Costs (Total)	Rs. 120000 (common for both products)
Estimated Sales Volume	3,000 units	2,000 units

 

As the management accountant, create a suitable pricing strategy by:

1. Calculating the minimum selling price per unit for both products that would allow the company to break even, assuming fixed costs are allocated based on sales volume.

2. Suggest one strategic pricing decision (e.g., penetration, skimming, or cost- plus) based on your calculation and justify your recommendation. (5 Marks)

 

 

Q3(B). You have been hired by a mid-sized manufacturing company that lacks a structured management accounting system. Design a basic framework for a management accounting process that supports decision-making, cost control, and performance evaluation. Your framework should include key components such as the type of information collected, reporting format, and tools used. Justify how your proposed system will enhance strategic decision-making. (5 Marks)

 

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