Book Type: CMA Final Group III Paper 16 Strategic Cost Management – CRACKER (Previous Exams Solved Papers)
Syllabus: ICMAI Syllabus 2022
Edition: 3rd Edition | June 2026
Author: CA. Tarun Agarwal
Key Highlights:
- 360+ exam-source tags covering CMA examination sittings from 2015 to 2025 with detailed suggested-answer-style solutions
- Latest June 2026 examination paper included as a complete solved paper
- Two dedicated module-wise solved papers for December 2025 and June 2026 with Suggested Answers
- Module-wise marks distribution covering June and December examinations from 2023 to 2026
- Previous Exams Trend Analysis with question number, chapter, marks and Theory/Practical classification
- Tabular A Quick Review at the beginning of all 27 chapters covering CIMA Official Terminology, key features, limitations and comparison tables
- Module-wise comparison with the ICMAI Study Material for complete syllabus mapping
- Step-by-step solutions with detailed computations, schedules and 100+ working notes
- Theory and Practical classification to balance conceptual writing practice and numerical problem-solving
- Questions covering the complete mark range from 1-mark objective and theory questions to 14–16-mark comprehensive problems
Content Coverage:
- Section A – Strategic Cost Management for Decision Making
- Module 1 – Introduction to Strategic Cost Management
- Module 2 – Quality Cost Management
- Module 3 – Decision Making Techniques
- Decisions Involving Alternative Choices
- Pricing Decisions and Strategies
- Transfer Pricing
- Relevant Cost Analysis
- Target Costing
- Product Life Cycle Costing
- Asset Life Cycle Costing
- Decision Making Using Probability
- Module 4 – Activity Based Management and Just in Time (JIT)
- Activity Based Cost Management
- Just in Time (JIT)
- Throughput Accounting
- Backflush Accounting
- Benchmarking
- Module 5 – Evaluating Performance
- Variance Analyses
- Uniform Costing and Inter-firm Comparison
- Section B – Quantitative Techniques in Decision Making
- Module 6 – Linear Programming
- Module 7 – Transportation
- Module 8 – Assignment
- Module 9 – Game Theory
- Module 10 – Simulation
- Module 11 – Network Analysis – PERT, CPM
- Module 12 – Learning Curve
- Module 13 – Business Application of Maxima and Minima
- Module 14 – Business Forecasting Models – Time Series and Regression Analysis
- Module 15 – Introduction to Tools for Data Analytics
Exam-Focused Coverage:
- Variance Analyses with an average weightage of approximately 16 marks per paper
- Decisions Involving Alternative Choices with an average weightage of approximately 14 marks per paper
- Network Analysis – PERT/CPM with an average weightage of approximately 11 marks per paper
- Make-or-buy and product-mix relevant-costing problems with complete working notes
Book Structure:
- Analytical front matter with Module-wise Marks Distribution, Previous Exams Trend Analysis and Module-wise Comparison with the ICMAI Study Material
- Two clearly separated sections covering Strategic Cost Management for Decision Making and Quantitative Techniques in Decision Making
- 27 chapters arranged across 15 modules according to the official syllabus
- Each chapter begins with A Quick Review followed by fully solved past-exam questions with exam-source references
- Practical problems include detailed computations, schedules and working notes
- December 2025 and June 2026 full papers presented with Suggested Answers and re-organised module-wise
- Revision-to-mastery approach combining quick revision, question practice, model solutions and examination trend analysis
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