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SESSION	March 2025
PROGRAM	BACHELOR OF COMMERCE (B.com)
SEMESTER	V
course CODE & NAME	DCM3101 Management Accounting

Assignment Set – 1

 

 

Q1. Elaborate on the steps involved in setting up a standard costing system in an organization. Also, differentiate between standard costing and budgetary control

Ans 1.

Standard Costing

Standard costing is a cost control method wherein predetermined costs are set for products or services and then compared with the actual costs incurred. The primary goal is to analyze variances, improve efficiency, and support managerial decision-making. Implementing a standard costing system involves careful planning and coordination across various departments.

Steps to Set Up a Standard

.

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Q2. Differentiate between Management accounting, Financial accounting, and Cost accounting.

Ans 2.

Types of Accounting

Accounting is a broad field that comprises various branches such as financial accounting, cost accounting, and management accounting, each serving distinct purposes. While they are interrelated and often work in tandem, each has a unique focus area, methodology, and audience.

Management

Q3. The competing companies, P Ltd. and Q Ltd., produce and sell the same type of product in the same market. For the year ended March 2021, their forecasted profit and loss accounts are as follows:

Particulars	P Ltd.	Q Ltd.
Sales	300000	300000
Less: Variable cost	(200000)	(225000)
Fixed cost	(50000)	(25000)
Total Cost	(250000)	(250000)
Estimated profit	50000	50000

 

You are required to calculate:

1. P/V ratio and Break-even in sales (Rs.) of both the firms
2. State volume at which each business will earn a profit of Rs.30000 2+2+6

Comparison of P Ltd. and Q Ltd. – Break-even Analysis and Target Profit Calculation

Ans 3.

Introduction

P Ltd. and Q Ltd. are two competing firms that sell identical products in the same market. While both report the same sales and profits, their cost structures differ significantly. Analyzing their Profit-Volume (P/V) ratio, Break-even sales, and sales required to earn a specific profit provides insights into their cost behavior and profit stability. The P/V ratio helps assess how much contribution is generated per

Assignment Set – 2

 

Q4. A Company’s reported profit of Rs 90000 after incorporating the following, you are required to calculate the Funds From operations.

Particulars	Amt (Rs.)
Profit on sale of non-current assets	50,000
Profit on revaluation of investment	3,000
Dividend income on investment	5,000
Loss on sale of equipment	11,000
Premium on redemption of debentures	2,000
Discount on issue of debentures	2,500
Depreciation on machinery	25,000
Depletion of natural resources	11,500
Amortization of goodwill	25,000
Interim dividend	12,500
Excess provision of taxation	21,000
Transfer to General reserve	6,000
Preliminary expenses are written off	1,500

 

Ans 4.

Funds From Operations

Funds From Operations (FFO) refers to the amount of cash flow generated from the normal operating activities of a business. It reflects the actual operational profitability by adjusting the net profit for all non-operating items and non-cash items. The goal is to arrive at a more accurate picture of funds available from business operations, which helps in cash flow analysis and fund flow

 

Q5. Analysis without interpretation is meaningless and interpretation without analysis is impossible. Discuss this statement considering techniques and the importance of financial statement analysis.

Ans 5.

Financial Statement Analysis

Financial statement analysis involves examining the balance sheet, income statement, and cash flow statement of an organization to assess its financial health, performance, and trends. The analysis helps stakeholders, including management, investors, and creditors, make informed decisions. However, the true value of this analysis depends on the interpretation of the results. Thus, analysis and interpretation are

Q6. The comparative statements of Income and Financial position are given below:

	2023 (Rs.)	2024(Rs.)
Net Sales	100000	150000
Less: Cost of Sales	70000	110000
Gross Profit	30000	40000
Less: Operating expenses	20000	25000
Net Profit	10000	15000
Cash in hand	5000	8000
Cash at Bank	4000	2000
Debtors	40000	25000
Stock at cost	15000	10000
Fixed Assets (Net)	56000	65000
	120000	110000
Creditors	36000	12000
Bills Payable	2000	1000
Mortgage Loan	10000	20000
Equity & Share Capital	60000	70000
Reserves & Surplus	12000	7000
	120000	110000

 

You are required to calculate the following ratios for both years:

• Current ratio
• Acid test ratio
• Debtors’ Turnover Ratio
• Average collection period
• Stock turnover ratio.

(Assume 360 days in a year)

Ans 6.

Ratio Analysis Based on Comparative Financial Statements (2023 and 2024)

Ratio analysis helps evaluate the financial health and operational efficiency of a company over time. Here, we will calculate and compare five important ratios: Current Ratio, Acid-Test Ratio, Debtors’ Turnover

SESSION	MARCH 2025
PROGRAM	BACHELOR of commerce (B.com)
SEMESTER	V
course CODE & NAME	DCM3102 INVESTMENT OPTIONS & MUTUAL FUNDS

 

Assignment Set – 1

 

 

Q1 Elaborate on the various investor- specific and other factors influencing investment decisions.    

Ans 1.

Investment Decisions

Investment decisions refer to the choices individuals or entities make regarding where, when, and how to allocate their funds to earn potential returns. These decisions are influenced by a range of personal and external factors. Understanding these factors is essential for creating a successful investment strategy that aligns with an individual’s goals, risk appetite, and financial

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Q2 Write notes on the following-

1. Online stock trading.
2. Behavioural Portfolio Theory.

Ans 2.

1. Online Stock Trading

Online stock trading refers to the process of buying and selling stocks, bonds, mutual funds, and other financial securities using internet-based platforms. This method of trading has gained significant popularity due to technological advancements and the ease of access it offers to retail

Q3. a. Explain the term Beta and its relevance in investment decisions.

1. Calculate the expected return using the CAPM formula. Given: Risk-free rate = 4%, Beta = 1.5, Expected return of the market = 9% 4+6

Ans 3.

1. Explain the Term Beta and Its Relevance in Investment Decisions

Understanding Beta in Investment

Beta is a statistical measure used in finance to determine the volatility or systematic risk of a security or portfolio compared to the overall market. It is a core concept in the Capital Asset Pricing Model (CAPM), helping investors evaluate the risk associated with an investment in relation to market movements. The market itself has a beta of 1. A beta greater than 1 indicates that the security is more volatile than the market, while a beta less than 1 indicates lower

Assignment Set – 2

 

 

Q4 Analyze the reasons to invest in Real Estate and the risks associated with Real Estate Investment.          

Ans 4.

Real Estate Investment

Real estate is one of the oldest and most popular investment options, offering both capital appreciation and regular income. It includes residential, commercial, and industrial properties. Investors are attracted to real estate due to its tangible nature, potential for long-term gains, and ability

Q5. Examine the similarities and differences between Forwards and Futures derivative contracts.   

Ans 5.

Derivative Contracts

Derivative contracts are financial instruments whose value is derived from an underlying asset such as stocks, commodities, currencies, or indices. Among the most commonly used derivative instruments are forward contracts and futures contracts. While both serve similar purposes such as hedging risk or speculation, they differ significantly in terms of structure, trading method, and

Q6. Elaborate on the role of various parties associated with the Mutual Funds in India.

Ans 6.

Mutual Fund Ecosystem

A mutual fund is a professionally managed investment vehicle that pools money from various investors to invest in a diversified portfolio of securities. In India, mutual funds are regulated by the Securities and Exchange Board of India (SEBI) and involve multiple parties that ensure the fund operates efficiently, transparently, and in the best interest of investors. Each entity involved in

SESSION	MARCH 2025
PROGRAM	BACHELOR OF COMMERCE (B.COM)
SEMESTER	V
COURSE CODE & NAME	DCM3103 MONEY AND BANKING

Set – 1

 

Q1. Explain the meaning of the statement ‘Money is what money does’ and describe the importance of money in modern societies.   4+6     

Ans 1.

Understanding the Phrase ‘Money is What Money Does’

The phrase ‘Money is what money does’ implies that money cannot be defined merely by its physical form, such as coins or currency notes, but by the functions it performs in an economy. It is a practical, function-based definition, emphasizing the utility and role of money in facilitating economic activities. Whether it’s in the form of paper notes, digital currency, or precious metals,

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Q2. Describe the significance of Banking Codes and Standard Board of India (BSCSBI).

Ans 2.

BCSBI

The Banking Codes and Standards Board of India (BCSBI) was an independent institution set up in 2006 by the Reserve Bank of India (RBI) to ensure that banking customers are treated fairly and transparently. Although it ceased operations in 2021, its impact on standardizing customer service practices and building trust in the banking sector remains significant.

The objective of

Q3. A. Explain the process of credit creation in the banking system.

1. Distinguish between real and nominal interest rates.

Ans 3.

1. Credit Creation

Credit creation is a fundamental function of commercial banks in modern economies. It refers to the process by which banks create credit or deposits by lending more than the actual cash reserves they hold. This capacity of banks to expand the money supply in the economy through lending is a crucial element in the functioning of the monetary system.

Primary

Set – 2

Q1. Write a note on

1. Asset Liability Management
2. Treasury Management 5+5

Ans 1.

1. Asset Liability Management (ALM)

Asset Liability Management is a strategic framework used by banks and financial institutions to balance their assets and liabilities in a way that minimizes risks and maximizes profitability. The core objective of ALM is to manage liquidity risk, interest rate risk, and market risk.

Purpose and

Q2. Discuss the role of the Narasimhan Committee on banking sector reforms.           

Ans 2.

Narasimhan Committee

The Narasimhan Committee was established by the Government of India in the early 1990s, under the chairmanship of M. Narasimham, a former Governor of the Reserve Bank of India. The committee was set up in response to the growing need for banking reforms following India’s economic

Q3. Discuss quantitative and qualitative instruments of monetary policy to control the money supply in countries.       

Ans 3.

Monetary Policy Instruments

Monetary policy refers to the central bank’s actions to regulate the money supply, control inflation, and stabilize the economy. These policies are implemented using quantitative and qualitative instruments, with the Reserve Bank of India (RBI) as the primary authority in India. The goal is to influence

SESSION	MARCH  2025
PROGRAM	BACHELOR OF COMMERCE (B.COM)
SEMESTER	V
COURSE CODE & NAME	DCM3104 E-COMMERCE

 

 

Assignment Set – 1

 

Q1. Define e-commerce. Explain its advantages and disadvantages.       2+4+4

Ans 1.

Definition of E-Commerce

E-commerce, or electronic commerce, refers to the process of buying and selling goods and services using the internet or other digital networks. It involves online transactions, digital payments, and virtual customer interactions. E-commerce encompasses a range of business models such as B2B (business-to-business), B2C (business-to-consumer), C2C (consumer-to-consumer), and C2B (

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Q2. Explain in detail the main functions of e-commerce. 

Ans 2.

Online Buying and Selling

The most fundamental function of e-commerce is the electronic buying and selling of goods and services. This includes the listing of products, digital catalogs, shopping carts, and order placements via websites or mobile apps. The entire transaction—from product selection to checkout—is completed online, offering convenience to customers and scalability to businesses. E-commerce enables direct and instant communication between buyers and sellers, facilitating faster

Q3. Explain the main business models in detail.    

Ans 3.

Business Models in E-Commerce

In the context of e-commerce, a business model defines how a company creates, delivers, and captures value through online transactions. It outlines the strategy a business uses to generate revenue and serve its target customers using digital platforms. Different business models cater to different types

Assignment Set – 2

 

Q4. Explain the process of cryptography in detail.           

Ans 4.

Cryptography

Cryptography is a fundamental technique used in e-commerce to secure data transmission and protect sensitive information from unauthorized access. It ensures confidentiality, data integrity, and authentication during digital communication. In simple terms, cryptography involves converting plain text into coded text (encryption) and then back into readable text (decryption) using algorithms and keys. This process is critical for safeguarding online transactions, especially

Q5. What do you mean by e-marketing? Differentiate it with traditional marketing.  

Ans 5.

Definition of E-Marketing

E-marketing, also known as digital marketing or internet marketing, refers to the practice of promoting products and services using digital platforms such as websites, social media, emails, mobile apps, and search engines. It leverages the internet and electronic devices to reach targeted consumers more efficiently and interactively. E-marketing includes various techniques like content marketing, email marketing, search engine optimization (SEO), pay-per-click (PPC) advertising, and influencer marketing. The goal of e-marketing is to connect with

Q6. What do you mean by m-commerce? Explain the main components of M-commerce?

Ans 6.

M-Commerce and Its Main Components

M-Commerce

M-commerce, or mobile commerce, refers to the buying and selling of goods and services using mobile devices such as smartphones and tablets. It is a subset of e-commerce that enables users to conduct commercial transactions directly through mobile applications or mobile websites. M-commerce has gained rapid popularity due to the widespread use of smartphones, high-

SESSION	MARCH 2025
PROGRAM	BACHELOR OF COMMERCE (B.COM)
SEMESTER	V
COURSE CODE & NAME	DCM3105 INTERNATIONAL TRADE AND FINANCE

 

 

 

Set – 1

 

Q1. Distinguish between domestic and international trade.                     

Ans 1.

Trade

Trade is the exchange of goods and services between individuals or entities. When such trade occurs within the boundaries of a single country, it is termed domestic trade. In contrast, when trade takes place between different countries, it is known as international trade. While both types of trade involve buying and selling, they differ in terms of complexity, regulation, and scope.

Scope

 

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Q2. Discuss the various modes of entry in international trade.

Ans 2.

Market Entry

Entering international markets is a strategic decision for any business aiming to expand its reach beyond domestic borders. The choice of entry mode depends on factors such as market potential, investment capacity, risk appetite, and long-term goals. Each mode of entry has its own advantages, costs, and

Q3. Explain the different forms of the international factor movement. 10        

Ans 3.

International Factor Movement

International factor movement refers to the cross-border movement of factors of production, primarily labour and capital, from one country to another. These movements are driven by differences in factor availability, economic opportunities, wage rates, return on investment, and government

Set – 2

 

Q4. Analyze the impact of customs, duties, quotas, and tariffs on international trade relations and the global economy. 10  

Ans 4.

Trade Barriers

Customs, duties, quotas, and tariffs are government-imposed tools used to regulate the flow of goods across borders. These mechanisms influence the volume, direction, and terms of trade between countries. While intended to protect domestic industries or ensure national security, they

Q5. Elaborate the key components of International Banking. 10

Ans 5.

International Banking

International banking refers to the banking activities that deal with transactions crossing national borders. These services support international trade, global investment, and multinational operations. With globalization and the liberalization of economies, international banking has become a

Q6. Provide a comprehensive discussion on the structure and functioning of global markets.

Ans 6.

Global Markets

Global markets are integrated platforms where financial instruments, goods, and services are exchanged across national boundaries. These markets include capital markets, commodity markets, foreign exchange

SESSION	FEB-MARCH 2025
PROGRAM	MASTER OF BUSINESS ADMINISTRATION (MBA)
SEMESTER	4
COURSE CODE & NAME	DPRM404 CONTRACTS MANAGEMENT IN PROJECTS

 

 

Assignment Set – 1

 

 

Q1. Explain the concept of Contract management. Also, outline in detail the significance of Project Procurement Management.             

Ans 1.

Concept of Contract Management

Contract management refers to the process of creating, executing, and monitoring contracts made with customers, vendors, partners, or employees. It ensures that all parties to a contract meet their obligations effectively and that business goals are achieved within agreed timelines and budgets. The process includes drafting contract terms, negotiation, compliance monitoring, amendments, and closure. Effective contract management reduces risks, promotes accountability

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Q2. Detail the concept of Contract Lifecycle Management. Further to explain the importance of Contracts in a Project.           3+7     

Ans 2.

Understanding Contract Lifecycle Management (CLM)

Contract Lifecycle Management (CLM) refers to the systematic process of managing a contract from its initial drafting to execution, performance monitoring, renewal, or closure. CLM ensures that contracts are accurate, compliant, and aligned with organizational goals. It involves various stages such as request, authoring, negotiation, approval, execution, obligation tracking, amendment,

Q3. Write a detailed note on the Bill of Materials. Also, discuss the various importance of the Bill of Materials.

Ans 3.

Understanding the Bill of Materials (BOM)

A Bill of Materials (BOM) is a comprehensive list that outlines all the components, raw materials, parts, assemblies, and sub-assemblies required to manufacture, build, or repair a product. It acts as a blueprint for the production process and includes key details such as part numbers, descriptions, units of measure, quantities, procurement source, and assembly instructio

Assignment Set – 2

 

 

Q4. Explain the process of Contracting.    

Ans 4.

Contracting

Contracting is the formal process of establishing a legally binding agreement between two or more parties, typically a buyer and a seller, for the supply of goods or services. In project management, contracting ensures that external vendors, suppliers, or consultants contribute to the project under defined terms and conditions. The contracting process plays a vital role in ensuring that project deliverables are met on time, within budget, and to the agreed quality standard

Q5. Illustrate the key considerations and practices for drafting contract terms.            10

Ans 5.

Key Considerations and Practices for Drafting Contract Terms

Contract Drafting

Drafting contract terms is a critical part of contract management that defines the rights, obligations, expectations, and remedies for all parties involved. A well-drafted contract minimizes ambiguity, prevents disputes, and ensures enforceability under law. The language used must be precise, legally sound, and reflect a mutual understanding between parties.

Clarity and

Q6. What do you mean by GOI GFR? Outline in detail the challenges of complying with GFR.       

Ans 6.

Meaning of GOI GFR and Challenges of Complying with It

GOI GFR

The General Financial Rules (GFR) issued by the Government of India (GOI) are a set of instructions that govern the financial management procedures for all government departments, public sector enterprises, and organizations receiving government funds. First introduced in 1947 and revised periodically—most recently in 2017—GFR lays down the framework for efficient,

SESSION	FEB-MARCH 2025
PROGRAM	MASTER OF BUSINESS ADMINISTRATION (MBA)
SEMESTER	4
COURSE CODE & NAME	DFIN402 TREASURY MANAGEMENT

Assignment Set – 1

Q1. Due to new trade restrictions, a mid-sized pharmaceutical company suddenly loses 60% of its export orders. Its cash reserves will dry up in three months, but it has ₹8 crore stuck in unpaid invoices from distributors.

• Propose two aggressive but legal tactics to recover the stuck payments  within  45  days,  considering  these distributors are long-term partners.”
• The CFO wants to take a high-interest short-term loan as ‘quick fix.’  Present  an  alternative  3-step  survival  plan without borrowing that buys them 6 more months.

Ans 1.

Aggressive but Legal Recovery Tactics from Distributors

In the wake of unexpected trade restrictions, the pharmaceutical company faces a grave liquidity crisis due to losing 60% of its export orders. With ₹8 crore locked in receivables and only three months of runway left, aggressive yet lawful strategies must be initiated. The first tactic involves initiating a legally-binding invoice discounting agreement, wherein the company threatens legal action for breach of credit terms if payment is not made within 15 days, while offering a small discount (2–5%) as an incentive for faster clearance. This puts financial pressure on distributors

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Q2. Your family-owned steel plant receives an unexpected ₹25 crore insurance payout after a minor fire. The board is split: some want to invest in cryptocurrency, others in plant upgrades, and the finance head suggests playing it safe 5+5

• Create a  risk  spectrum  (from  reckless  to  ultra- conservative) showing where each proposed option falls, and add one unconventional middle-ground idea nobody considered.
• The youngest board member argues, ‘We should gamble 10% in  crypto—what’s the  worst  that  could  happen?’ Draft a 5-line shutdown of this idea using real corporate treasury principles.

Ans 2.

Managing Sudden Insurance Windfall: Risk Allocation in Treasury Decisions

Constructing a Risk Spectrum

The ₹25 crore insurance payout presents a rare opportunity for strategic capital allocation. To assess options, a risk spectrum can be constructed to categorize each decision based on its potential volatility and alignment with treasury best practices. On the reckless end, investing in cryptocurrency falls under high risk due to its extreme price volatility, regulatory uncertainty, and lack of

Q3. A Dubai-based supplier offers your electronics firm a 12% discount on components—but only if you pay upfront in cash, bypassing normal banking channels. The deal would save ₹4.2 crore annually.

• List three ‘too good to be true’ red flags in this offer, and how you’d discreetly verify the supplier’s legitimacy without offending them.
• The CEO whispers, ‘Maybe we bend a few rules— everyone does.’ How do you respond using one historical example of a company ruined by such shortcuts? 5+5

Ans 3.

High Discount from Dubai Supplier: Risk vs. Temptation in Treasury

Red Flags in the Supplier’s Offer

The offer from a Dubai-based supplier—12% upfront cash discount, saving ₹4.2 crore annually—seems attractive but raises multiple concerns. First, bypassing normal banking channels is a major red flag. Any payment outside formal banking systems can signal tax evasion, money

Assignment Set – 2

 

Q4. A viral social media scandal hits your company (a retail chain). Overnight, 3 major banks freeze your credit lines, suppliers demand cash-in-advance, and customers initiate mass refunds. You have 72 hours to avoid insolvency.       5+5     

• “Identify the #1 immediate action to buy time (e.g., asset sale, emergency negotiation tactic) and the hidden cost no one’s considering.”
• “The board demands ‘any solution that keeps us alive.’ Present a controversial 3-step survival plan—and the ethical/ legal line it might cross.”

Ans 4.

Immediate Action to Buy Time and Its Hidden Cost

When a social media scandal strikes a retail chain, causing banks to freeze credit lines and customers to initiate mass refunds, time becomes the biggest enemy. The number one immediate action is emergency asset liquidation—specifically, selling off easily disposable, high-value assets such

Q5. Your CFO locked in a 5-year loan at 9% interest last year. Now, rates are plummeting. The bank offers an ‘escape clause’: Pay a ₹2 crore penalty to refinance at 6.5%—but only if you decide in 48 hours. 5+5     

• Calculate the break-even point (in months) for accepting the penalty. Then, argue why the math alone shouldn’t decide this.”
• “The sales team says, ‘Just take the loss—we’ll earn it back!’ Play devil’s advocate: What unpredictable market shift could make this the worst possible move?

Ans 5.

Break-even Point Calculation and Its Implications

The company is locked into a 5-year loan at 9% interest. The bank now offers refinancing at 6.5% with a ₹2 crore penalty, if exercised within 48 hours. To calculate the break-even point, let’s assume the loan

Q6. Your auto parts firm has a €20 million contract with a German buyer. Profits rely on EUR/INR staying above 88. Suddenly, Europe announces a recession. Your forex “expert” admits the hedging strategy was never finalized.

• Draft a 3-option crisis memo (e.g., renegotiate contract, panic-buy options, absorb the loss) with a gut-wrenching downside for each.”
• “The German client ominously says, ‘Maybe we cancel and find a local supplier.’ What unconventional term could you offer to keep the deal alive?

Ans 6.

Forex Hedging Failure: Crisis Management with a German Buyer

Crisis Memo with Three Risky Options

In the face of a sudden European recession and EUR/INR rate dropping below 88, your auto parts firm stands exposed on a €20 million contract. With no hedging strategy finalized, profits are in jeopardy. Here are three crisis options, each with a significant downside:

Option 1: Renegotiate the Contract
You may request the German buyer to revise the pricing or payment terms citing unforeseen forex volatility. This

SESSION	FEB- MARCH 2025
PROGRAM	MASTER OF BUSINESS ADMINISTRATION (MBA)
SEMESTER	IV
COURSE CODE & NAME	DHRM401 COMPENSATION & BENEFITS

 

 

Assignment Set – 1

Q1. Explain the concept of Compensation Management by briefly explaining the 3p Parameters. 4+6         

Ans 1.

Concept of Compensation Management and the 3P Parameters

Compensation Management

Compensation Management is a strategic process that involves designing and implementing reward systems to ensure employees are compensated fairly, equitably, and competitively. It plays a vital role in motivating employees, retaining talent, and aligning employee performance with organizational goals. The primary aim is to attract skilled talent, motivate employees for better productivity, and retain them by offering a balanced and performance-driven

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Q2. Explain compensation management and different compensation components under both Indirect and Direct Compensation. Explain the process of value-based compensation design with a structure. 5+5          

Ans 2.

Components of Compensation and Value-Based Compensation Design

Compensation Management

Compensation Management involves planning, developing, and managing a reward system that provides fair, equitable, and competitive remuneration to employees. It encompasses various components of pay that motivate employees to perform well and remain committed to the organization. These components can be broadly classified into direct compensation and indirect compensation, both of

Q3. Explain the objective of Performance Management. Briefly explain the process of Performance Management by depicting it through a flow chart. 5+5   

Ans 3:

Objectives and Process of Performance Management

Performance Management is a systematic process used by organizations to improve individual and organizational effectiveness. Its core objective is to align employee activities with business goals to drive better results. This system involves setting clear expectations, monitoring performance, providing continuous feedback, and evaluating outcomes. One major goal is to develop employee potential through coaching, training, and performance reviews, ensuring they contribute

Assignment Set – 2

Q4. Define the methods, systems and processes of job evaluation.  Explain the concept of Equity at both the Internal & External levels. 5+5       

Ans 4.

Methods, Systems, and Processes of Job Evaluation

Job evaluation is the process of determining the relative worth of jobs within an organization to establish a fair and equitable pay structure. It helps eliminate pay inequalities by assessing each job’s value based on factors like responsibilities, skills, effort, and working conditions.

There are several

Q5. Define the Voluntary Retirement Scheme (VRS) concept and the reasons for adopting VRS. List Merits & Demerits of VRS? 5+5         

Ans 5.

Understanding the Concept of Voluntary Retirement Scheme (VRS)

The Voluntary Retirement Scheme (VRS) is a strategic tool adopted by organizations to reduce surplus staff strength in a humane and structured way. Under this scheme, employees are given the option to retire voluntarily before the actual date of superannuation, usually with attractive compensation benefits. VRS is not forced retirement; instead, it is a legally valid and mutually agreed-upon exit mechanism that offers monetary and other benefits to those who opt for it. It helps

 

Q6. Explain the principles of Managerial Remuneration.  Briefly elucidate important features of Executive Compensation and elements of Managerial Remuneration. 10

Ans 6.

Principles and Features of Managerial Remuneration

Principles of Managerial Remuneration

Managerial Remuneration refers to the compensation paid to the top executives and key managerial personnel in an organization. It includes salaries, benefits, incentives, stock options, and other perks offered in return for their strategic leadership and managerial responsibilities. In India, managerial remuneration is regulated under the Companies Act, 2013, especially for public companies. The remuneration must be justified, transparent, and aligned with the performance

SESSION	FEB MARCH 2025
PROGRAM	MASTER OF BUSINESS ADMINISTRATION (MBA)
SEMESTER	IV
COURSE CODE & NAME	DHRM402 AND PERFORMANCE MANAGEMENT & APPRAISAL

 

 

Assignment Set – 1

 

 

Q1. Explain the evolution of performance management.

Ans 1.

Evolution of Performance Management

Early Foundations of Performance Appraisal

The concept of performance management has evolved over many decades. In the early 20th century, organizations began recognizing the need to evaluate employee output to ensure efficiency. The earliest systems were merely performance appraisals focused on evaluating past performance. These were largely top-down, judgmental processes where supervisors rated employees annually based on their behavior or output. This approach was rigid, lacked employee

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Q2. Describe goal theory and its application in performance management.      

Ans 2.

Concept of Goal Theory

Goal theory, developed by Edwin Locke in the 1960s, asserts that setting specific and challenging goals leads to higher levels of employee performance. According to this theory, goals serve as motivators because they direct attention, mobilize effort, increase persistence, and promote the development of strategies and action plans. Employees perform better when they have clear targets

Q3. Write short notes on:

1. Principle of specificity
2. Principle of measurability

Ans 3.

1. Principle of Specificity

Understanding the Principle of Specificity

The principle of specificity is a fundamental guideline in performance management and goal setting that emphasizes the need for clearly defined and detailed objectives. It implies that performance goals should be tailored to specific job roles, tasks, or competencies. Vague or general goals can lead to confusion, misinterpretation, and lack of direction, whereas specific goals provide a clear

Assignment Set – 2

 

 

Q4. Briefly explain the role of feedback in the performance appraisal feedback system.

Ans 4.

Role of Feedback in the Performance Appraisal Feedback System

Feedback in Appraisals

Feedback plays a central role in the performance appraisal process. It serves as a communication bridge between employees and managers, ensuring that employees are aware of how their work is perceived, what they are doing well, and where they need to improve. Constructive feedback, when delivered effectively, can significantly enhance employee motivation, performance

Q5. Discuss the merits and demerits of 360-degree appraisal.                 

Ans 5.

Merits and Demerits of 360-Degree Appraisal

360-Degree Appraisal

The 360-degree appraisal is a comprehensive feedback system where an employee’s performance is evaluated not just by their immediate supervisor, but also by peers, subordinates, and sometimes even external stakeholders like clients. It provides a multi-dimensional view of performance, behavior, and interpersonal skills, making it a widely adopted method

Q6. Discuss the challenges of linking performance with rewards.          

Ans 6.

Challenges of Linking Performance with Rewards

Understanding the Link Between Performance and Rewards

Linking performance with rewards is a widely practiced approach in performance management systems. It aims to drive employee motivation, retention, and productivity by recognizing and rewarding those who meet or exceed expectations. However, aligning rewards

SESSION	JAN – FEB 2025
PROGRAM	MASTER OF BUSINESS ADMINISTRATION (MBA)
SEMESTER	IV
COURSE CODE & NAME	DHRM403 TALENT MANAGEMENT AND EMPLOYEE RETENTION

 

 

 

Assignment Set – 1

 

 

Q1. Explain the need for talent management in any organisation.          

Ans 1.

Need for Talent Management in Any Organisation

Talent Management

Talent management refers to the strategic process of attracting, developing, retaining, and utilizing individuals who can significantly contribute to an organization’s performance. It plays a critical role in ensuring that the right people are in the right roles, at the right time, and equipped with the right skills to meet business objectives.

Aligning Talent with

 

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Q2. Describe the components of adaptive talent strategy.

Ans 2.

Components of Adaptive Talent Strategy

Adaptive Talent Strategy

An adaptive talent strategy refers to a flexible and responsive approach to managing talent in alignment with evolving business needs, market changes, and workforce expectations. In today’s dynamic environment, organizations must shift from rigid traditional HR practices to agile talent strategies that

Q3. Discuss the objectives of talent planning.                                

Ans 3.

Objectives of Talent Planning

Talent Planning

Talent planning is a strategic process that focuses on aligning the organization’s future talent needs with its business goals. It includes forecasting workforce requirements, identifying gaps in talent, and developing strategies to attract, develop, and retain employees. Talent planning ensures that

Assignment Set – 2

 

 

Q4. Briefly explain the role of feedback in the performance appraisal feedback system.

Ans 4.

Role of Feedback in the Performance Appraisal Feedback System

Feedback in Appraisals

Feedback is a vital element of the performance appraisal process. It serves as a communication mechanism that informs employees about their performance, highlights strengths, points out areas of improvement, and guides future behavior. In a well-designed performance management system, feedback is not just a formality but a powerful tool for employee development

Q5. Explain the term retention. Discuss its importance.   

Ans 5.

Understanding the Term Retention

Retention refers to the ability of an organization to retain its employees over time, particularly high-performing and skilled individuals. It is the process of ensuring that employees remain

Q6. Discuss the challenges in talent management. 

Ans 6.

Challenges in Talent Management

Dynamic Business Environment

One of the major challenges in talent management is keeping up with the rapidly changing business landscape. As industries evolve due to technological advancements, market trends, and globalization, organizations must constantly update their talent strategies. The skills required today may not be relevant tomorrow, making it difficult to hire and retain future-ready talen

 

SESSION	MARCH 25
PROGRAM	MASTER OF BUSINESS ADMINISTRATION (MBA)
SEMESTER	IV
COURSE CODE & NAME	DHRM404 CHANGE MANAGEMENT

 

 

SET 1

 

Q1: List the factors which can influence the process of communicating change.

Ans 1.

Communicating Change

Communication plays a crucial role in the successful implementation of organizational change. When change is not properly communicated, it can lead to confusion, resistance, and failure in execution. The process of communicating change involves a series of deliberate steps to ensure clarity, transparency, and alignment with the organization’s vision and goals.

Leadership Style and

 

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Q2: What do you understand by driving forces? Also, explain three basic forms of change.

Ans 2.

Understanding Driving Forces in Change Management

Driving forces are the elements within or outside an organization that push for change. They are the motivators that create pressure on the organization to evolve, improve, or transform its operations, culture, or strategy. These forces can be internal—such as declining productivity or low employee morale—or

Q3: Explain Organised Resistance? Highlight various behavioural reactions of employees towards change.

Ans 3.

Organised Resistance

Organised resistance refers to a structured and collective opposition to change within an organization. Unlike individual or passive resistance, it involves groups or teams who consciously plan actions to block or delay change initiatives. This form of resistance is usually stronger, more visible, and often coordinated through informal or formal leadership within the workforce.

Understanding

Q4: Throw some light on individual skill sets in Learning Organisations.

Ans 4.

Learning Organisations

A learning organisation is one that continuously transforms itself by encouraging learning at all levels. It promotes a culture where individuals acquire and apply knowledge to improve personal and organizational performance. Individual skill sets play a central role in driving this transformation, as personal development directly influences the collective learning ability of the organisation.

Personal Mastery

One of the foundational

 

Q5: Explain various reasons individuals resist change.

Ans 5.

Resistance to Change

Resistance to change is a natural human response when individuals perceive threats to their familiar environment, routine, or status. In organizational contexts, change may be necessary for survival or growth, but it often

Q6: Write a note on “organizational culture”.

Ans 6.

Organizational Culture

Organizational culture refers to the shared values, beliefs, norms, and practices that shape the behavior and thinking of individuals within an organization. It defines the way employees interact with each other, make decisions, approach problems, and pursue organizational goals. A strong culture aligns employees with the mission and vision of the company, creating a cohesive and

SESSION	FEB-MARCH 2025
PROGRAM	MASTER OF BUSINESS ADMINISTRATION (MBA)
SEMESTER	IV
COURSE CODE & NAME	DPRM401 QUANTITATIVE METHODS IN PROJECT MANAGEMENT

 

 

Assignment Set – 1

 

Q1. Define a project, explain its key characteristics. Also discuss the primary objectives of a project. Classified the different types of projects based on their scope and application.

Ans 1.

Definition of a Project

A project is a temporary, goal-oriented endeavor undertaken to create a unique product, service, or result. It has a clearly defined start and end point, specific objectives, and a set budget and resources. Unlike routine operations, projects are non-repetitive and aim to bring about change or innovation. Projects are often driven by business needs, customer requirements,

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Q2. What key aspects are studied in the Definition Phase of a project? Discuss the role and importance of network analysis in project management. 5+5

Ans 2.

Key Aspects Studied in the Definition Phase of a Project

The Definition Phase, also known as the project planning phase, is crucial as it sets the groundwork for the entire project lifecycle. During this phase, the project scope is defined, which outlines what the project will deliver and the boundaries within which it will operate. This is followed by identifying

Q3. What are the main benefits of Line of Balance (LOB) in project management?     10

Ans 3.

Line of Balance (LOB)

Line of Balance (LOB) is a graphical project management technique used to plan and control repetitive work processes. It is especially useful in industries like construction, manufacturing, and infrastructure where multiple units or tasks repeat across time and locations. Unlike traditional Gantt charts, LOB visually displays the rate of progress for different activities,

Assignment Set – 2

 

Q4. What is the role of the Work Breakdown Structure (WBS) in project planning? How does the WBS differ from the project schedule?   5+5     

Ans 4.

Role of Work Breakdown Structure (WBS) in Project Planning

The Work Breakdown Structure (WBS) is a fundamental project management tool that plays a central role in planning and organizing project work. WBS is a hierarchical decomposition of the total scope of work to be carried out by the project team to accomplish project objectives. It breaks down complex project goals into smaller, manageable components or work package

 

Q5. How does Microsoft Project assist project managers in finding and assigning resources based on criteria such as skill level or hourly rate?                

Ans 5.

Microsoft Project’s Resource Management Features

Microsoft Project is a powerful project management software that enables project managers to plan, schedule, and manage resources efficiently. One of its most valuable features is its ability to help

 

Q6. What is the difference between indenting and outdenting tasks in Microsoft Project? How can tasks from Outlook be imported into Microsoft Project?        

Ans 6.

Difference Between Indenting and Outdenting Tasks

In Microsoft Project, indenting and outdenting are features used to create a hierarchy or structure within a project plan. Indenting a task converts it into a subtask of the task above it. This means it becomes part of a group of related tasks that contribute to a higher-level activity, called a summary task. For example, if “Develop Website” is a summary task, indenting “Design

SESSION	FEB-MARCH 2025
PROGRAM	MASTER OF BUSINESS ADMINISTRATION (MBA)
SEMESTER	4
COURSE CODE & NAME	DPRM402 PROJECT RISK MANAGEMENT

 

 

Assignment Set – 1

 

Q1. How do you define Risk management? What is Uncertainty in risk management? 5+5

Ans 1.

Definition of Risk Management

Risk management in project management refers to the systematic process of identifying, assessing, prioritizing, and controlling risks that could impact the success of a project. A risk is any uncertain event or condition that, if it occurs, could negatively or positively affect the project’s objectives such as scope, schedule, cost, or quality. Risk management involves planning for potential

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Q2. What is Risk Breakdown Structure? Write down its advantages. 6+4        

Ans 2.

Definition of Risk Breakdown Structure (RBS)

The Risk Breakdown Structure (RBS) is a hierarchical framework that categorizes and organizes potential project risks into a structured format. It serves as a visual representation, breaking down risks into multiple levels of detail according to their sources or areas of impact. Typically arranged in a tree-like format, the RBS starts with broad categories such as technical, external, organizational, or project management risks, and then drills down into more specific risk elements under each category.

An RBS functions similarly

Q3. Can you correlate Analysis Project Constraints, Scope Options and Opportunity Management?           

Ans 3.

Understanding Project Constraints

Project constraints refer to the key limiting factors that affect a project’s execution and delivery. The three most common constraints are time, cost, and scope—often referred to as the project management triangle. These constraints are interdependent; a change in one often affects the others. For instance, reducing project duration may increase cost, or expanding the scope may require

 

Assignment Set – 2

 

Q4. What is your opinion on a Well-designed Risk Communication Plan?         10       

Ans 4.

Purpose and Value of a Risk Communication Plan

A well-designed risk communication plan plays a critical role in project risk management. It outlines how information regarding risks will be shared among stakeholders, team members, sponsors, and other relevant parties. Risk communication is essential not only for transparency but also for ensuring that all parties are aligned in understanding, addressing, and responding to potential risks. Without effective communication, even a well-prepared risk

 

Q5. What do you know about trends in Project Risk- Focusing on Cybersecurity-SWOT analysis? 10         

Ans 5.

Emerging Trend: Cybersecurity as a Critical Project Risk

In recent years, cybersecurity has emerged as a significant area of concern in project risk management. With the rapid digitalization of project tools, cloud storage, and remote collaborations, the likelihood of data breaches, hacking, ransomware, and phishing attacks has dramatically increased. Whether it’s an IT development project or a manufacturing setup using connected systems (IoT), cybersecurity threats can lead to project delays, data loss, financial damage,

Q6. What is Project Experience, Functional Managers address Quality? 10

Ans 6.

Understanding Project Experience in Risk and Quality Context

Project experience refers to the accumulated knowledge, skills, and lessons learned from previous projects, which are applied to improve current and future project outcomes. It includes both successes and failures, covering aspects like risk response effectiveness, stakeholder communication, team coordination, and quality assurance.

Project experience is crucial in identifying and managing risks proactively. Teams that have encountered similar challenges in

SESSION	FEB – MAR 2025
PROGRAM	MASTER OF BUSINESS ADMINISTRATION (MBA)
SEMESTER	4
COURSE CODE & NAME	DPRM403 PROJECT QUALITY MANAGEMENT

 

 

Assignment Set – 1

Q1. A company is planning to draft a policy statement for project quality management. Help the company with the essential components of the policy statement.     

Ans 1.

Project Quality Management Policy

A Project Quality Management (PQM) policy statement serves as a formal declaration of an organization’s commitment to achieving and maintaining quality in its projects. It defines the guiding principles, standards, and expectations related to quality assurance and control throughout the project lifecycle. The statement not only reflects the organization’s values but also aligns project goals with customer satisfaction and regulatory compliance.

Commitment to

 

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Q2. Describe the capital budgeting process and explain some techniques companies can use to evaluate investment projects.  10       

Ans 2.

Understanding the Capital Budgeting Process

Capital budgeting is a structured process used by companies to evaluate potential long-term investment opportunities. These may include purchasing new equipment, expanding into new markets, or launching a new product line. The goal is to determine whether such investments will generate sufficient

Q3. Describe the Industry 4.0 trends in building organizational project management capability.

Ans 3.

Industry 4.0 and Project Management

Industry 4.0, also known as the fourth industrial revolution, represents the integration of advanced digital technologies into industrial and business processes. This includes innovations like Artificial Intelligence (AI), Internet of Things (IoT), Big Data, Cloud Computing, Robotics, and Automation. As organizations adopt these technologies, they are also reshaping their

Assignment Set – 2

Q4. How a company building shipping vessels can reduce cost through the value engineering process.

Ans 4.

Value Engineering in Shipbuilding

Value Engineering (VE) is a systematic and organized approach to improving the value of a project or product by analyzing its functions and reducing costs without compromising quality, performance, or reliability. In shipbuilding, where projects are capital-intensive and complex, applying value engineering can significantly reduce costs while maintaining safety, design integrity, and operational performance.

Function

Q5. What are the key industry trends in inspection, test and measurement?      10       

Ans 5.

Inspection, Testing, and Measurement (ITM)

Inspection, testing, and measurement (ITM) are critical quality control processes used across industries to ensure that products and systems meet specified standards and customer expectations. With advancements in technology and growing demand for accuracy and efficiency, ITM practices are evolving rapidly. New trends in ITM are enabling companies to enhance product quality, reduce errors, and increase compliance with regulatory standards.

Adoption of

Q6. Explain the popular concepts of measuring the value of project management.       10

Ans 6.

Project Management Value Assessment

Measuring the value of project management is essential for demonstrating its impact on organizational success. As businesses strive to optimize resources, ensure timely delivery, and improve outcomes, project management becomes a critical function. Assessing its value involves both quantitative and qualitative methods that reflect how project management contributes to strategic goals, customer satisfaction, and operational efficiency.

Return on

SESSION	FEB-MAR 2025
PROGRAM	MASTER OF BUSINESS ADMINISTRATION (MBA)
SEMESTER	3
COURSE CODE & NAME	DITF301  DATABASE MANAGEMENT SYSTEMS

 

 

Assignment Set – 1

 

Q1. a. Write a note on Data Abstraction.

1. Explain the DBMS Components.

Ans 1.

1. Data Abstraction in DBMS

Data abstraction is a critical concept in database management systems that allows the separation of data descriptions from the actual data stored in the database. It simplifies complex data by hiding unnecessary details from users and focuses only on essential aspects. This approach enhances usability and ensures that users can interact with the database without needing to understand all

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Q2. a. Describe the Sequential File Organization.

1. Write a note on Unique Indexes with their benefits and limitations.

Ans 2.

1. Describe the Sequential File Organization

Sequential file organization is a traditional method where records are stored one after the other in a specific, sorted order—typically based on a primary key. This organization is simple and efficient for applications where data access follows a predictable, sequential pattern.

Structure and Worki

Q3. a. Discuss an overview Of Relational Query Optimization. 3

1. Explain the Intersection (∩) operation. 4
2. Write a short note on Domain Relational Calculus. 3

Ans 3.

1. Discuss an Overview of Relational Query Optimization

Relational query optimization is a crucial aspect of database management systems that focuses on improving the efficiency of executing queries. The goal is to find the most efficient strategy or execution plan for a given high-level SQL query, considering factors such as computation time, disk I/O, and memory usage.

How Query

Assignment Set – 2

Q4. a. Write a note on Categories of SQL Commands.

1. Describe First Normalization.

Ans 4.

1. Write a Note on Categories of SQL Commands

Overview of SQL Command Categories

Structured Query Language (SQL) commands are divided into several categories based on their purpose and function. These categories define how users interact with the database to perform tasks like creating tables, inserting records, updating data, and managing access.

Data Definition Language (DDL)

DDL commands are

Q5. a. Explain Transaction Processing.

1. Discuss the Timestamp-Based Protocols.
2. Describe the Types of Failures in Data Transactions.

Ans 5.

1. Explain Transaction Processing

Transaction processing in database systems refers to the execution of a sequence of operations that perform a logical unit of work on the database. These operations are grouped as a transaction, which must either be fully completed or not executed at all to maintain data integrity. The concept is built on the ACID properties—Atomicity, Consistency, Isolation, and Durability.

Importance of

 

 

Q6. a. Explain the Functions of distributed database management system.

1. Write a note on Object Oriented Data Model.
2. Discuss the Database Security Common Threats and Challenges.

Ans 6.

1. Explain the Functions of Distributed Database Management System

DDBMS Functions

A Distributed Database Management System (DDBMS) manages a database that is distributed across multiple locations or systems. Each site can process local queries independently while coordinating with others for global tasks.

Data Distribution

SESSION	FEB-MAR 2025
PROGRAM	MASTER OF BUSINESS ADMINISTRATION (MBA)
SEMESTER	III
COURSE CODE & NAME	DITF302 SOFTWARE ENGINEERING

 

 

Assignment Set – 1

Q1. Explain the concept of layered approach of Software Engineering. Illustrate the various process activities in detail.  4+6

Ans 1.

Layered Approach in Software Engineering

The layered approach in software engineering is a conceptual framework that emphasizes building software systematically by organizing activities into well-defined layers. This structure allows developers to understand, manage, and improve the software development process efficiently. Each layer represents a key aspect of software development, ensuring consistency,

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Q2. Write a detailed note on phases of Project management. Discuss process and project metrics in detail. 5+5           

Ans 2.

Phases of Project Management

Software project management involves planning, organizing, directing, and monitoring the software development process to achieve specific objectives. It can be divided into several structured phases, each with its specific goals and deliverables.

1. Initiation

Q3. Define SCM Process. Further to explain the tasks of SCM process. 1+9    

Ans 3.

Definition of Software Configuration Management (SCM) Process

Software Configuration Management (SCM) is the discipline of tracking and controlling changes in the software throughout its development lifecycle. It ensures that software artifacts like code, documentation, and requirements are systematically managed, maintained, and traceable. SCM aims to prevent conflicts, maintain consistency, and ensure that every change is properly

Assignment Set – 2

 

4. Describe Software Design. Illustrate the software design process stages and explain.

Ans 4.

Definition of Software Design

Software design is the process of translating software requirements into a blueprint for constructing the software system. It involves defining software architecture, components, interfaces, and data flow to guide programmers in developing the application. The goal is to create a plan that

Q5. Explain the concepts of White Box Testing with its components.

Ans 5.

Introduction to White Box Testing

White Box Testing, also known as structural testing or clear box testing, is a software testing technique in which the internal structure, design, and coding of the software are tested. The tester has full visibility into the source code and uses this information to design test cases. The goal is to ensure that internal operations perform according to the design specifications and that all internal

Q6. What is the purpose of the Capability Maturity Model (CMM)? Explain the levels of CMM in detail. 3+7           

Ans 6.

Purpose of the Capability Maturity Model (CMM)

The Capability Maturity Model (CMM) is a development framework introduced by the Software Engineering Institute (SEI) at Carnegie Mellon University. It is used to assess and improve the maturity of software development processes within organizations. The primary purpose of CMM is to help organizations improve their software development quality, predictability, efficiency, and

SESSION	FEB-MAR 2025
PROGRAM	MASTER OF BUSINESS ADMINISTRATION (MBA)
SEMESTER	III
COURSE CODE & NAME	DITF303 TECHNOLOGY MANAGEMENT

 

 

Assignment Set – 1

 

 

Q1. Define Technology Forecasting. Explain the technology forecasting model and its importance 2+8        

Ans 1.

Technology Forecasting

Technology forecasting refers to the process of predicting the future characteristics, capabilities, and impact of technologies over a specific period. It involves evaluating current trends, scientific breakthroughs, and innovation patterns to anticipate how technologies may evolve and influence businesses, industries, and society. The objective is to guide decision-making in research, development, investments, and policy-making.

Purpose of

 

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Q2. Elucidate the five-process framework for Technology management.          

Ans 2.

Technology Management Framework

Technology management is the structured approach to planning, developing, implementing, and evaluating technological resources to achieve strategic and operational goals. The five-process framework provides a comprehensive guide to manage technology effectively in any organization, ensuring

 

Q3. Define Technology Acquisition. What are the reasons for obtaining new Technology? Explain any 2 biggest Technology Acquisitions in the recent past.

Ans 3.

Technology Acquisition

Technology acquisition refers to the process by which a company obtains new technological capabilities from external sources rather than developing them internally. This can include purchasing patents, licensing technologies, forming strategic alliances, or acquiring companies with desired technological assets. It enables organizations to quickly gain access to innovation, enhance competitiveness, and improve operational efficiency without investing excessive time or

Assignment Set – 2

 

 

Q4.  What is Technology change? What are the different phases and types of technology change? Explain by taking an example    

Ans 4.

Definition of Technology Change

Technology change refers to the transformation or evolution of tools, processes, or systems used in production, communication, or operations. It is driven by innovation, research, and development, and it significantly impacts productivity, efficiency, and business models. Technology

Q5. Explain the process of selection and implementation of new technology with a neat block diagram

Ans 5.

Technology Selection and Implementation

The process of selecting and implementing new technology is a strategic activity that ensures an organization adopts the most suitable, efficient, and value-adding solution to improve its operations, products, or

 

Q6. List and explain different modes and different ways of Technology Transfer. Explain each one taking a relevant example

Ans 6.

Technology Transfer

Technology transfer refers to the process by which knowledge, innovations, skills, and technological capabilities are passed from one organization, country, or individual to another for practical use or commercialization. This can happen through various modes and ways, depending on the nature of the technology and the parties involved.

Different Modes

SESSION	FEB-MAR 2025
PROGRAM	MASTER OF BUSINESS ADMINISTRATION (MBA)
SEMESTER	III
COURSE CODE & NAME	DITF304 BUSINESS INTELLIGENCE AND TOOLS

 

 

Assignment Set – 1

 

 

Q1. What is meant by “Business Intelligence,” and in what ways does it contribute to improved decision-making within organizations? Provide examples demonstrating the use of Business Intelligence tools across different industries. 6+4      

Ans 1.

Understanding Business Intelligence and Its Role in Decision-Making

Business Intelligence (BI)

Business Intelligence (BI) refers to the processes, technologies, and tools used to collect, analyze, and present business data. The main objective of BI is to support better decision-making by transforming raw data into meaningful and useful insights. BI involves data mining, analytical processing, querying, and reporting. It helps organizations identify trends, detect inefficiencies, and gain a competitive advantage in their respective industries.

Contribution

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Q2. How can Power BI be used to convert raw data into meaningful visual insights? Outline the process, including data import, transformation, visualization, and report sharing, and provide a practical example of how Power BI can be applied in a business scenario. 5+5

Ans 2.

Power BI and Its Utility

Power BI is a powerful business analytics tool developed by Microsoft that transforms raw data into meaningful visual reports and dashboards. It enables organizations to analyze and share insights across departments and devices. The tool supports data integration from various sources, making it an essential

Q3. Describe the fundamental concepts of data mining, including its advantages and disadvantages. Share examples where data mining techniques have been successfully applied across various industries. 6+4         

Ans 3.

Data Mining

Data mining is a process that involves extracting meaningful patterns, trends, and knowledge from large sets of data using various statistical, mathematical, and machine learning techniques. It is a core component of knowledge discovery in databases (KDD) and plays a pivotal role in business intelligence by revealing hidden correlations and customer behaviors that are not immediately obvious through traditional analytics.

Advantages of Data

 

 

 

 

Assignment Set – 2

 

 

Q4. Describe the different types of business models utilized in data warehousing, and provide examples of industries or use cases where each model is commonly applied. 10

Ans 4.

Understanding Business Models in Data Warehousing

Data warehousing involves the consolidation and storage of large volumes of structured data from multiple sources into a central repository to support analysis and decision-making. Different business models in data warehousing define how this data is structured, accessed, and used within an organization. The choice of model impacts performance, scalability, and applicatio

Q5. Explain the importance of identifying data sources during the data extraction process. How does ensuring accurate and reliable data extraction enhance decision-making and support effective data analysis? 5+5     

Ans 5.

Significance of Identifying Data Sources in the Extraction Process

Identifying the correct data sources is a critical first step in the data extraction process. Data sources are the origins of raw data and may include transactional databases, enterprise applications, spreadsheets, cloud services, and web APIs. Understanding the nature, structure, and relevance of these sources ensures that only meaningful and required data is extracted, which directly affects

Q6. Identify and discuss the key strategies for developing a Business Intelligence (BI) solution. How does a well-defined strategy and roadmap influence the success of a BI initiative? 5+5

Ans 6.

Key Strategies for Developing a Business Intelligence Solution

Defining Clear Objectives

Developing an effective Business Intelligence (BI) solution requires a structured approach that aligns technology with business goals. The first strategy is defining clear objectives. Organizations must determine what they want to achieve with BI—whether it’s tracking KPIs, enhancing

SESSION	FEB- MARCH 2025
PROGRAM	MASTER OF BUSINESS ADMINISTRATION (MBA)
SEMESTER	4
COURSE CODE & NAME	DFIN401 INTERNATIONAL FINANCIAL MANAGEMENT

 

 

Assignment Set – 1

Q1. Explain various derivative instruments traded in the Foreign Exchange market.  

Ans 1.

Forex Derivatives

The foreign exchange (forex) market is one of the largest and most liquid financial markets globally. It facilitates the trading of currencies between participants across borders. Derivative instruments in the forex market are primarily used for hedging, speculation, and arbitrage purposes. These instruments derive their value from underlying currency exchange rates and help manage foreign

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Q2. Describe the components of the Balance of Payments.           10       

Ans 2.

Balance of Payments (BoP)

The Balance of Payments (BoP) is a comprehensive record of all economic transactions between the residents of a country and the rest of the world over a specific period, usually a year or quarter. It helps assess a country’s economic strength, currency stability, and international financial position. The BoP is divided into distinct components that reflect trade, investment, and

Q3. Write Short notes on:

1. i) Interest rate parity
2. ii) Forward-to-forward contracts 5+5

Ans 3.

 (i). Interest Rate Parity (IRP)

Interest Rate Parity (IRP) is a fundamental principle in international finance that explains the relationship between interest rates and exchange rates. It forms the theoretical foundation for the pricing of forward exchange rates and ensures that there are no arbitrage opportunities in the foreign exchange markets.

Concept of IRP

The Interest Rate

Assignment Set – 2

 

 

Q4. “Factoring is an efficient financing technique.” Comment.   10       

Ans 4.

Factoring

Factoring is a short-term financing technique in which a business sells its accounts receivable (invoices) to a third party (called a factor) at a discount in exchange for immediate cash. It is an important tool for improving liquidity and managing working capital, especially for small and medium

Q5. What aggressive and defensive approaches can a firm use in hedging?       10       

Ans 5.

Hedging Approaches

Hedging is a financial strategy used by firms to minimize or eliminate the risk of adverse price or currency movements. In international financial management, hedging is vital for managing exposure to foreign exchange fluctuations. Firms typically adopt either aggressive or defensive hedging strategies depending on their risk appetite, financial goals, and market conditions.

Aggressive Hedging Approach

An aggressive hedging approach involves selectively or partially hedging foreign exchange exposures. Firms

Q6. Define cross-border acquisition and discuss its effects.          2+8     

Ans 6.

Definition of Cross-Border Acquisition

A cross-border acquisition refers to a business transaction in which a company from one country acquires a controlling interest in a company located in another country. It is a strategic tool used by firms to expand their global footprint, access new markets, gain technological know-how, or achieve economies of scale.

In this process, the acquiring firm takes over the assets, operations, and management of the target foreign company,

SESSION	FEB MARCH 2025
PROGRAM	MASTER OF BUSINESS ADMINISTRATION (MBA)
SEMESTER	4
COURSE CODE & NAME	DFIN403 MERCHANT BANKING AND FINANCIAL SERVICES

 

 

Assignment Set – 1

 

 

Q1. What are the pre-issue obligations of merchant bankers as per SEBI?       

Ans 1.

Pre-Issue Obligations of Merchant Bankers as per SEBI

Merchant bankers play a crucial role in the primary securities market by assisting companies in raising capital through public issues. To protect investor interests and ensure transparency, the Securities and Exchange Board of India (SEBI) has laid down comprehensive guidelines concerning the pre-issue obligations of merchant bankers. These obligations are mandatory and are aimed at enhancing the

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Q2. Discuss in detail the process of dematerialisation and re-materialisation.     5+5     

Ans 2.

Dematerialisation and Re-materialisation

Dematerialisation and re-materialisation are critical processes in modern securities trading, allowing investors to convert physical shares into electronic format and vice versa. These processes ensure the safe, secure, and efficient handling of securities, minimizing the risks associated with physical certificates. The National Securities Depository Limited (NSDL) and Central Depository Services

Q3. Define the concept of merchant banking along with the functions performed by a merchant banker.    3+7           

Ans 3.

Merchant Banking and Functions of a Merchant Banker

Merchant banking is a blend of financial advisory services and fundraising activities offered primarily to corporate clients. As per SEBI, a merchant banker is a person or an institution engaged in the business of issue management, either by making arrangements for the selling, buying, or subscribing of securities, or by acting as manager, consultant, or advisor. Unlike commercial banks, merchant bankers do not provide loans or accept deposits; rather, they act as intermediaries in capital markets, facilitating services such as public offerings, underwriting, portfolio

Assignment Set – 2

4. Write and discuss different credit rating agencies in India. 10

Ans 4.

Credit Rating Agencies

Credit Rating Agencies (CRAs) are institutions that assess and assign ratings to companies, financial instruments, or debt obligations based on their creditworthiness. These ratings reflect the borrower’s ability to meet debt obligations and help investors make informed decisions. In India, credit rating agencies operate under the regulatory oversight of the Securities and Exchange Board of India (SEBI) and play a significant role in maintaining transparency and stability in

Q5. What do you mean by mergers and acquisitions (M&A)?  What are the key reasons companies merge with or acquire other businesses?            3+7     

Ans 5.

Mergers and Acquisitions (M&A)

Mergers and Acquisitions (M&A) are strategic financial activities undertaken by companies to enhance their competitiveness, market share, and financial performance. A merger occurs when two or more companies combine to form a new entity, usually with the goal of synergizing their operations. In contrast, an acquisition involves one company purchasing a controlling stake or the entire operations of another company. In both cases, the primary objective is to generate value for

Q6. Write a Note on:

1. Advantages of Leasing

b . Types of factoring contracts       5+5

Ans 6.

1. Advantages of Leasing

Preservation of Working Capital

One of the most significant advantages of leasing is that it allows businesses to use high-value assets without the need for large upfront capital investments. Instead of buying machinery, equipment, or property, firms can lease them and conserve their cash flow for operational needs. This becomes especially useful for startups and small businesses facing liquidity constrain

SESSION	FEB-MAR 2025
PROGRAM	MASTER OF BUSINESS ADMINISTRATION (MBA)
SEMESTER	IV
COURSE CODE & NAME	DFIN404 INSURANCE AND RISK MANAGEMENT

 

 

Assignment Set – 1

 

 

Q1. Write a short note on the general structure of the Insurance market.          10       

Ans 1.

Insurance Market Structure

The insurance market is a crucial component of the financial system, offering risk transfer mechanisms and financial protection to individuals, businesses, and governments. The structure of the insurance market is designed to support a wide variety of insurance needs through a network of players, regulatory frameworks, and service models. The structure ensures that risk is managed efficiently, claims are processed fairly, and policies are underwritten

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Q2. Reforms in the Indian Insurance Industry

Ans 2.

Insurance Sector Reforms

The Indian insurance industry has undergone significant reforms since the 1990s, transitioning from a state-dominated setup to a competitive, private-sector-driven industry. These reforms have been instrumental in expanding insurance penetration, introducing innovative products, and ensuring better regulatory control. The aim of the reforms has been to make insurance more accessible, customer-centric, and financially robust.

Liberalization and

Q3. What are the various financial factors that influence the functions of the insurance industry?   

Ans 3.

Financial Factors in Insurance

The insurance industry, like other financial services sectors, is highly influenced by a range of financial factors. These factors determine not just the operational efficiency and solvency of insurance companies but also their pricing strategies, risk management approaches, and ability to fulfill policyholder claims. A stable financial foundation is essential for sustaining trust and ensuring long-term growth

Assignment Set – 2

Q4. Explain in detail the Product development process in India’s Life and Non-Life Insurance sectors. 10  

Ans 4.

Product Development in Insurance

Product development is a critical function in both life and non-life insurance sectors, aimed at creating innovative insurance solutions that meet the evolving needs of customers while aligning with regulatory norms. The process involves several stages—right from market research to regulatory approval and final launch. In India, this process is governed by IRDAI, ensuring consumer protection and

Q5. Write a short note on the objectives of claim management.   10       

Ans 5.

Claim Management

Claim management is a vital function within the insurance industry that deals with handling and processing of claims made by policyholders. It ensures that valid claims are settled efficiently, fairly, and in accordance with the policy terms. An effective claim management system builds customer trust, enhances insurer reputation, and ensures financial stability.

Ensuring Prompt and

Q6. Mention the types of Reinsurance in brief.      10

Ans 6.

Reinsurance

Reinsurance is the process through which insurance companies transfer a portion of their risk portfolios to another insurer, called the reinsurer. This risk-sharing mechanism protects insurers against significant losses, enhances capacity, and ensures financial stability. Various types of reinsurance arrangements exist based on how the risks and premiums are shared.

Facultative

 

SESSION	April 2025
PROGRAM	Bachelor of CoMPUTER APPLICATIONS (BCA)
SEMESTER	III
course CODE & NAME	DCA2101 Computer Oriented Numerical Methods

 

 

Set-I

Q1. Show that

(a)  

 

(b)  

 

Ans1.

 

 (a) δμ = ½(∆ + ∇)

Definitions of Finite Differences:

Let  be a function defined at equally spaced points with interval . Then:

• Forward Difference Operator (∆):

• Backward Difference Operator (∇):

• Average

 

Q2. Solve the system of equations using Gauss Jacobi’s Method:  

3x + 20y – z = –18,    2x– 3y + 20z = 25,    20x + y – 2z = 17.

Ans 2.

Given Equations:

3x + 20y – z = –18 2. 2x – 3y + 20z = 25 3. 20x + y – 2z = 17

Step 1: Rearranging equations to isolate each variable

We rewrite each equation to express x, y, z in terms of the other variables:

Equation (1):

Equation (2):

Q3. Fit straight line of the form , to the following data by method of moment

	2	3	4	5
	27	40	55	68

Ans 3.

To fit a straight line of the form:

using the method of moments, we’ll follow a process that matches the first and second moments of the actual data with the corresponding moments of the fitted line.

 Step 1: Given Data

x	y
2	27
3	40
4	55
5	68

Let n = 4 (

 

Set-II

Q4. Apply Gauss forward formula to obtain the value of f(x) at x = 3.5 from the table:

	1.5	2.5	3.5	4.5
	8.963	24.364	66.340	180.034

Ans 4.

To apply the Gauss Forward Interpolation Formula, we first construct the forward difference table and then apply the formula to find .

Given Table:

x	f(x)
1.5	8.963
2.5	24.364
3.5	66.340
4.5	180.034

Let’s denote:

We need to find

Q5. Evaluate  using the

• (i) Simpson’s 3/8 Rule
• (ii) Simpson’s 1/3 Rule
• (iii) Trapezoidal Rule

Ans 5.

To evaluate the integral

using Simpson’s 3/8 Rule, Simpson’s 1/3 Rule, and the Trapezoidal Rule, we need to follow numerical integration

 

Q6. Find the solution for  taking interval length 0.1 using Euler’s method to solve:     given .

Ans 6.

To solve the differential equation

using Euler’s method with step size  and find the solution at , follow the steps below:

 Given:

• Differential

SESSION	MARCH 2025
PROGRAM	BACHELOR OF COMMERCE (B.COM.)
SEMESTER	III
COURSE CODE & NAME	DCM 2104 BUSINESS STATISTICS

 

 

Assignment Set – 1

 

 

Q1. Discuss briefly primary and secondary data. Mention the methods of collecting primary data and secondary data. (4 + 6 Marks)

Ans 1.

Primary Data

Primary data refers to data that is collected firsthand by the researcher for a specific purpose. It is original and raw data that has not been previously published or processed. This type of data is collected directly from the source through various methods such as surveys, interviews, observations, or experiments.

Primary data is highly reliable

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Q2. From the following data, compute the values of:

1. a) Upper and lower quartiles
2. b) Median

Marks	No. of Students	Marks	No. of Students
0–10	11	50–60	33
10–20	18	60–70	22
20–30	25	70–80	15
30–40	28	80–90	12
40–50	30	90–100	10

 

(5 + 5 Marks)

Ans 2.

Given Data (Grouped Frequency Table)

Marks (Class Interval)	Frequency (f)
0 – 10	11
10 – 20	18
20 – 30	25
30 – 40	28

 

Q3. Explain the index number with its types.  (5 + 5 Marks)

Ans 3.

Meaning of Index Number

an index number is a statistical tool used to measure changes in the level of a phenomenon over time, location, or group. It expresses the relative change of variables like prices, quantities, or values compared to a base period. The base period is usually given an index value of 100, and subsequent values indicate the percentage increase or decrease from the base.

Index numbers are widely used in economics and business to track inflation, cost of living, production trends,

Assignment Set – 2

Q4. Explain time series with four types or elements of variation.  (4 + 6 Marks)

Ans 4.

Meaning of Time Series

time series refers to a sequence of data points recorded at regular intervals over time. It helps in analyzing how a variable changes over time and in forecasting future values based on historical trends. Time series is widely used in fields like economics, business forecasting, and social sciences.

Each observation in a

Q5. What do you mean by Hypothesis and Hypothesis testing? State differences between type I and II errors. (5 + 5 Marks)

Ans 5.

Hypothesis – Meaning

a hypothesis is a tentative assumption or a statement made about a population parameter which is tested using statistical methods. It provides a basis for drawing conclusions from sample data and is used in decision-making under uncertainty. Hypotheses are usually framed in pairs:

• Null Hypothesis (H

 

Q6. Elaborate chi-square test and its significance in statistical analysis. (5 + 5 Marks)

Ans 6.

Chi-Square Test – Meaning

The chi-square (χ²) test is a non-parametric statistical tool used to determine whether there is a significant association between two categorical variables or whether the observed distribution of frequencies differs from the expected distribution. It is used when data is in the form of counts or

SESSION	MARCH 2025
PROGRAM	BACHELOR OF COMMERCE (B.COM)
SEMESTER	III
COURSE CODE & NAME	DCM2101 BUSINESS COMMUNICATION

 

 

Set – 1

Q1. Why is effective communication considered the foundation of a successful workplace? 10          

Ans 1.

Introduction to Workplace Communication

effective communication refers to the clear, concise, and purposeful exchange of information between individuals or groups within an organization. It forms the basis for all professional interactions and is vital for building trust, understanding, collaboration, and organizational growth.

Facilitates Clarity and Reduces

 

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Q2. Briefly explain the main types of communication and how are they classified?      5+5

Ans 2.

Types of Communication

communication in a business environment takes various forms, depending on the mode, direction, and purpose of the interaction. The four main types of communication are verbal, non-verbal, written, and visual.

Verbal Communication it involves the use of spoken words and is the most direct form of communication. It

Q3. Elaborate Internal business communication. Why is it essential for success in a professional environment?            5+5     

Ans 3.

Internal Business Communication

internal business communication refers to the exchange of information, ideas, and messages within an organization. It includes all formal and informal communication that takes place between employees, teams, departments, and management. The goal is to ensure alignment, cooperation, and

Set – 2

Q4. Describe the process involved in planning and conducting an effective meeting.   

Ans 4.

Introduction to Meeting Planning

meetings are an essential part of business communication, used for discussing ideas, solving problems, reviewing progress, or making decisions. However, without proper planning and execution, meetings can become time-consuming and unproductive. A structured process ensures that meetings are goal-oriented and efficient.

Step 1: Define the Purpose

Q5. What are the key elements of an effective oral business presentation?         10       

Ans 5.

Introduction to Oral Business Presentations

an oral business presentation is a formal way of communicating ideas, strategies, or data to an audience, usually in professional settings such as meetings, conferences, or client pitches. An effective presentation must not only convey information clearly but also engage and persuade the audience.

Clarity of Purpose

it is essential to define the objective of the presentation before preparing it. Whether it is to inform, persuade, motivate, or propose a solution, the speaker must tailor the content and tone to align with the goal. A clear

Q6. What are the different types of reading and how do they serve different purposes? 5+5

Ans 6.

Types of Reading

reading is a core component of communication that serves multiple purposes—academic, professional, and personal. The main types of reading are skimming, scanning, intensive reading, extensive reading, and critical reading.

Skimming
it involves

SESSION	MARCH 2025
PROGRAM	BACHELOR OF COMMERCE (B.COM.)
SEMESTER	III
COURSE CODE & NAME	DCM2102 FINANCIAL MANAGEMENT

 

 

Assignment Set – 1

Q1. An investor deposits Rs 1000 in a bank account for 5 years at 8 per cent interest. Find out the amount which he will have in his account if interest is compounded

(a) annually

(b) semi-annually

(c) quarterly

(d) monthly 2.5+2.5+ 2.5+2.5           

Ans 1.

Compound Interest Formula:

Where:

= Final amount (maturity value)

=

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Q2. Calculate the cost of equity for X Ltd, which issued Rs 100 equity shares at a 10% premium. The expected dividend at year-end is 15%, growing annually at 8%. Also, find the cost of equity if dividends is constant. 5+5

Ans 2.

Given:

• Face value of equity share = ₹100
• Issued at 10% premium ⇒ Issue price = ₹100 + ₹10 = ₹110

Q3. ABC Ltd is investing in a project with an initial investment of $250,000 that is expected to produce $60,000 annually for the next 6 years. The discount rate is 10%. Evaluate the viability of this project by using the following methods:

1. Net Present value (NPV) Method
2. Pay Back Period Method (Standard payback is 5 year) 5+5

Ans 3.

Given:

• Initial Investment = $250,000
• Annual Cash Inflows = $60,000
• Time = 6 years
• Discount Rate = 10%
• Standard Payback

Assignment Set – 2

 

Q4. Discuss various short-term and long-term sources of finance for firm. 10

Ans 4.

Finance is the lifeblood of any business. Companies need funds for both day-to-day operations and long-term investments. These funds are broadly classified into short-term and long-term sources based on the duration and nature of financial requirements.

1. Short-Term Sources of Finance

Short-term finance is

Q5. For ABC Ltd Company, which earns Rs 10 per share, capitalized at 10%, and has 20% return on investment:

1. a) Calculate the share price at a 20% dividend payout ratio using Walter’s model.
2. b) Determine if this is the optimal payout ratio per Walter’s theory. 5+5

Ans 5.

Given:

• Earnings per share (E) = ₹10
• Capitalization rate (Ke) = 10% = 0.10
• Return on investment (r) = 20% = 0.20

Q6. What are the objectives of inventory management? Discuss various Inventory Management Techniques.            5+5     

Ans 6.

Inventory management refers to the process of ordering, storing, and controlling a company’s inventory—whether it’s raw materials, work-in-progress, or finished goods. The main objectives are:

1. Ensure Uninterrupted Production

Maintain sufficient inventory of raw materials and components to avoid halts in the production process

SESSION	MARCH 2025
PROGRAM	BACHELOR OF COMMERCE (B.COM)
SEMESTER	III
COURSE CODE & NAME	DCM2103 COST ACCOUNTING

 

 

Set – 1

Q1. a). Write down five differences between Financial Accounting and Cost Accounting.

b). Briefly explain the following:

1. Job Costing
2. Contract Costing

III. Operating Costing

1. Process Costing
2. Unit or Single Output Costing

Ans 1.

Q1 (a). Five Differences Between Financial Accounting and Cost Accounting

Basis of Difference	Financial Accounting	Cost Accounting
Objective	To record and report overall financial performance to external parties	To determine, control, and analyze costs for internal decision-making

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Q2. Prepare the store ledger using the  information below by following the first-in-first-out (FIFO) method. Show the issue price of each material.

Date	Receipts		Issues
	Quantity (Kg.)	Rate (Rs.)	Date	Quantity (Kg.)
3.2.2025	1,000	1.00	4.2.2025	500
5.2.2025	4,000	1.40	7.2.2025	3,000
10.2.2025	3,000	1.50	15.2.2025	2,000
20.2.2025	2,000	1.80	25.2.2025	3,000

 

Ans 2.

FIFO Method in Cost Accounting

The First-In-First-Out (FIFO) method is a widely used inventory valuation technique in cost accounting. Under this method, it is assumed that the oldest inventory items are issued or sold first, and the remaining inventory consists of the most recently purchased goods. This approach

Q3. Find the wages of workers under the Halsey Plan and the Rowen Plan with the information given below:

Standard output in 10 hours: 120 units

Actual output in 10 hours: 132 units

Wage Rate: Rs. 15 per hour

Ans 3.

Incentive plans like the Halsey and Rowen systems are used to reward workers for completing tasks in less time than the standard time. These plans offer a base wage plus a bonus for time saved, encouraging higher productivity.

1.      Halsey

Set – 2

 

Q4. Define the term ‘Overhead’. Give the classification of overhead and explain fixed, variable, and semi-variable overhead in detail.

Ans 4.

Definition of Overhead

In cost accounting, overhead refers to the indirect costs incurred during the production of goods or services that cannot be directly traced to a specific product, job, or department. These costs are necessary for overall business operations but are not directly involved in the production process.

Examples include rent, salaries of administrative staff, electricity, depreciation, and maintenance expenses. Overheads are

Q5. Abhay Bros. accepted a contract for the construction of a building for Rs. 10,00,000.

The Contractee agreed to pay 90% of the work certified; as certified by the architect. During the first year, the amount spent was as follows:

Particulars                     Rs.                            Particulars              Rs.

Material                 1,20,000                      Plant at site            20,000

Labour                   1,50,000                     Material at site        5,000

Plant issued              30,000                     Work certified       4,00,000

Other expenses        90,000                     Work uncertified      15,000

 

Prepare contract account in the books of Abhay Bros.

Also, show the amount of profit that can be transferred reasonably to the P&L A/c.

Ans 5.

Theory: Contract Costing

Contract costing is used when a large job (like building construction) takes significant time and cost. The profit is not recognized all at once but is transferred partially to the Profit & Loss Account depending

Q6. A chemical product passes through three distinct processes to completion. During the month ended August 2019. 500 units were produced. The cost accounts show the following information:

Process	A	B	C
Material (600 units)	3,000	1,500	1,000
Labour ( Rs)	2,500	2,000	2,500
Direct Expenses ( In Rs)	50	100	900
Cost of Packing (in Rs)	–	2,060	–
Output (units)	550	530	500

 

The indirect expenses for the period were Rs 1,400. The by-product of process B was sold for Rs. 185, and the residue of process C was sold for Rs. 75.

Prepare the process account showing total cost and cost per bottle of finished stock.

Ans 6.

Process costing is used when a product passes through multiple stages (processes) and is mass-produced. Costs are accumulated for each process, and the cost per unit is calculated by dividing total cost by output units. Any by-product or scrap/residue sale is deducted from total cost.

Given

Particulars	Process A	Process B	Process C
Material (600 units)	₹3,000	₹1,500	₹1,000

SESSION	march  2025
PROGRAM	BACHELOR OF Commerce (B.Com)
SEMESTER	III
course CODE & NAME	DCM2105 Financial statement interpretation

 

 

 

Assignment Set – 1

 

Q1. a. Discuss the significance of financial statement analysis. Mention types of financial statements Analysis are there?

2013. Prepare Income Statement for Year ended 31st Dec 2023 from the below information as per schedule III of companies Act 2013.

Gross Revenue                                              Rs 1,000,000

Purchase of Raw material                            Rs 5,60,000

Opening Raw material                                  Rs 2,00,000

Closing of raw material                                Rs 60,000

Depreciation                                                  Rs 25,000                   

Selling expenses                                             Rs 5,000         

Retirement benefit expense                          Rs 50,000       

Salary expense                                               Rs  70,000      

Office equipment (life less than 1 year)       Rs 50,000       

Interest expense                                             Rs 7,000

Tax Expenses                                                             Rs 45000

Extra ordinary Expenses                              Rs 60,000

 

Ans 1.

Significance of Financial Statement Analysis

Financial statement analysis is a systematic process of examining a company’s financial data to evaluate its performance, profitability, and financial health. The analysis helps various stakeholders such as investors, creditors, management, and regulators make informed decisions.

Importance:

1. Assesses Profitability – Understands how efficiently a company generates profits.
2. Measures Financial

 

 

 

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Q2. From Income Statement for the Year Ended December 31,2023 (in Rs.). Determine Cash from operating activity.

Revenue                                                Expenses    

Sales                Rs. 5,00,000    Cost of Goods Sold                Rs. 2,00,000

Other Revenues         Rs. 50,000       Operating Expenses      Rs. 1,00,000

Interest Expense        Rs. 10,000

Tax Expense  Rs. 20,000

Net Income     Rs. 2,20,000

Additional Information:

Depreciation Expense: Rs. 30,000

Changes in Working Capital:

Increase in Accounts Receivable: Rs. 10,000

Decrease in Inventory: (Rs. 5,000)

Increase in Accounts Payable: Rs. 8,000

Increase in Accrued Expenses: Rs. 3,000

Ans 2.

Determine Cash from Operating Activities (Indirect Method)

Step 1: Start with Net Income

Step 2: Add Non-Cash Expenses

• Depreciation Expense = ₹30,000

Q3a. Prepare a schedule for changes in the working capital from the Balance sheet data given below:

	Dec 2023 (Rs.)	Dec 2024 (Rs.)
Capital & Liabilities:
Share Capital	6,00,000	7,50,000
Trade creditors	2,12,000	1,40,000
Profit & Loss A/c	28,000	62,000
	8,40,000	9,52,000
Assets:
Machinery	140,000	2,00,000
Stock-in-trade	2,42,000	2,72,000
Debtors	3,62,000	3,40,000
Cash	96,000	1,40,000
Total	8,40,000	9,52,000

 

3. (B)

Current ratio = 2.8:1

Acid-Test ratio = 1.5 :1

Working capital = Rs.162000

Find out:

1. Current assets
2. Current Liabilities
3. Liquid assets

Ans 3.

 (a) – Schedule of Changes in Working Capital

Working Capital = Current Assets – Current Liabilities We consider only current assets and current liabilities for

Assignment Set – 2

 

Q4. a. Perform a trend analysis for ABC co. over a five-year period (2018-2022) for sales, expenses, and net income to understand the relationships between these components.

Year    Sales                Expenses        Net Income

2018    Rs. 800,000     Rs. 600,000     Rs. 200,000

2019    Rs. 850,000     Rs. 620,000     Rs. 230,000

2020    Rs. 780,000     Rs. 640,000     Rs. 140,000

2021    Rs. 920,000     Rs. 700,000     Rs. 220,000

2022    Rs. 950,000     Rs. 720,000     Rs. 230,000

 

From the following particulars, you are required to calculate.

Earnings per share

Price – Earnings Ratio.

Return on capital employed.

 

Particulars                           Amount                                        Particulars             Amount

Equity shares capital (Rs 10)           ₹ 2,00,000                                  Reserve & surplus            ₹ 50,000              

Building                                            ₹ 2,50,000                                  Plant and Machinery         ₹ 1,50,000

10% Debenture                               ₹ 1,50,000                                  12% loan                          ₹ 50,000

Inventory                             ₹ 50,000                                     Cash in hand                     ₹ 30,000  

Debtors                                             ₹ 40,000                                     Creditors         ₹ 60,000   

B/R                                       ₹ 10,000                                     B/P                            ₹ 40,000

Advance Tax                                       ₹ 4,000                                   Bank Overdraft               ₹ 4,000

Other Information:

Net profit before Interest and Tax: Rs 2,50,000

Tax Rate = 40%

The current market price of Share is Rs 50

Ans 4.

1. Trend Analysis (2018–2022)

In trend analysis, we express each year’s figure as a percentage of the base year (2018 = 100%).

Year	Sales (₹)	Sales Index	Expenses (₹)	Expenses Index	Net Income (₹)	Net Income Index
2018	800,000	100.0	600,000	100.0	200,000	100.0
2019	850,000	106.25	620,000	103.33	230,000	115.0

Q5. a. Propose a framework to detect and minimize Earnings Management in organizations.

1. Compare and contrast qualitative and quantitative methods of Financial Forecasting.

Ans 5.

1. Framework to Detect and Minimize Earnings Management in Organizations

Understanding Earnings Management

Earnings management refers to the deliberate manipulation of financial statements by management to achieve desired financial results, often to meet targets or influence stock prices. While it may not always involve outright fraud, it distorts the true financial health of an organization

Q6. From the following Balance sheet of a SGRCS ltd  for the year 2024 and 2025. Prepare a comparative Balance sheet and comment on the financial position of the concern:

Liabilities	2024	2025	Assets	2024	2025
Equity Share capital	6,00,000	8,00,000	Land & Buildings	3,70,000	2,70,000
Reserves & Surplus	3,30,000	2,22,000	Plant & machinery	4,00,000	6,00,000
Debentures	2,00,000	3,00,000	Furniture & Fixtures	20,000	25,000
Long-term loans on mortgage	1,50,000	2,00,000	Other fixed assets	25,000	30,000
Bills payable	50,000	45,000	Cash in hand and bank	20,000	80,000
Sundry creditors	1,00,000	1,20,000	Bills receivable	1,50,000	90,000
Other current Liabilities	5,000	10,000	Sundry Debtors	2,00,000	2,50,000
			Stock	2,50,000	3,50,000
			Prepaid Expenses		2,000
Total	14,35,000	16,97,000	Total	14,35,000	16,97,000

Ans 6.

Comparative Balance Sheet of SGRCS Ltd. for 2024 and 2025 (All amounts in ₹)

Liabilities Side

Particulars	2024	2025	Increase / (Decrease)	% Change
Equity Share Capital	6,00,000	8,00,000	2,00,000	33.33%
Reserves & Surplus	3,30,000	2,22,000	(1,08,000)	(32.73%)
Debentures	2,00,000	3,00,000	1,00,000	50.00%
Long-term Loans	1,50,000	2,00,000	50,000	33.33%

SESSION	FEB – MARCH 2025
PROGRAM	MASTER OF BUSINESS ADMINISTRATION (MBA)
SEMESTER	III
COURSE CODE & NAME	DMKT301 SALES DISTRIBUTION AND SUPPLY CHAIN MANAGEMENT

 

 

Assignment Set – 1

 

 

Q1. Discuss the nature of sales management. Explain the various objectives of personal selling. 5+5 

Ans 1.

Nature of Sales Management

Sales management refers to the planning, direction, and control of an organization’s sales activities. It encompasses recruiting, training, supervising, and motivating the sales force, as well as developing strategies to meet sales targets. Sales management is crucial for driving business growth, enhancing customer relationships, and ensuring profitability. It blends strategic planning with real-time decision-making, focusing on achieving consistent sales outcomes in competitive

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Q2. Write a short note on:

1. Characteristics of Relationship Marketing
2. Five Drivers of Supply Chain 5+5

Characteristics of Relationship Marketing

Relationship marketing is a long-term strategy that focuses on building and nurturing strong, lasting connections with customers rather than concentrating on individual sales. This approach emphasizes customer satisfaction, loyalty, and retention, aiming to transform one-time buyers into repeat customers.

A key characteristic of relationship marketing is customer-centricity. This approach places the customer at the core of all marketing decisions. The goal is to understand customer needs and preferences deeply and to

Q3. Describe the strategic issues in wholesaling. Elucidate the essential features of retailing. 5+5

Ans 3.

Strategic Issues in Wholesaling

Wholesaling it involves the sale of goods in large quantities to retailers, industrial buyers, or other wholesalers rather than to end consumers. Wholesalers act as intermediaries between manufacturers and retailers, playing a vital role in the distribution channel.

Market Coverage It is a major strategic issue in wholesaling. Wholesalers must determine the extent of their geographical reach and the customer segments they want to serve. Expanding too broadly

Assignment Set – 2

 

 

Q4. Highlight the various advantages and disadvantages of demand planning. Write in brief the concept of ERP in SCM. 7+3     

Advantages of Demand Planning

Improved Forecast Accuracy

It is one of the primary benefits of demand planning. By analyzing historical data, market trends, and customer behavior, businesses can make more accurate sales forecasts. This reduces uncertainty and enables better planning across the supply chain.

Optimized inventory

Q5. Differentiate between:

1. Cycle inventory and Safety inventory
2. Warehousing and Packaging 4+6

Ans 5.

Cycle Inventory

it refers to the portion of inventory that a business regularly uses or sells over a given period during its normal operations. It is also called working stock and represents the typical stock kept to meet expected demand between two replenishment cycles. Cycle inventory is directly influenced by order quantity,

 

Q6.  Describe the maturity phase of benchmarking process. Explain the concept of green supply chain management. 3+7     

Ans 6.

Maturity Phase of Benchmarking

it is the final stage in the benchmarking process where the organization has fully implemented the best practices identified through benchmarking and begins to experience significant improvements. At this stage, benchmarking becomes a continuous and embedded part of the company’s culture and strategic planning.

During the maturity phase, companies have already analyzed performance gaps, implemented changes, and monitored results. Now, the focus shifts towards institutionalizing the new processes, standardizing procedures,

SESSION	FEB-MAR 2025
PROGRAM	MASTER OF BUSINESS ADMINISTRATION (MBA)
SEMESTER	III
COURSE CODE & NAME	DMKT302 CONSUMER BEHAVIOUR

 

 

Assignment Set – 1

 

Q1. Discuss the following personality theories:

(a) Freudian theory (b) Neo-Freudian theory.       5+5     

Ans 1.

Freudian Theory

It is one of the earliest and most influential theories in understanding human personality. Developed by Sigmund Freud, this theory is based on the belief that human behavior is largely influenced by unconscious motives and internal psychological conflicts. Freud proposed that personality is composed of three key components: the id, the ego, and the superego.

The id represents the primitive, instinctual part of the personality that seeks immediate gratification of desires and operates on the pleasure principle. The ego serves as the rational part, balancing the demands of the id and the constraints of reality. It works on the reality principle and helps individuals

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Q2. What ways do the lifestyles of consumers influence the purchasing decisions of consumers?

Ans 2.

Understanding consumer lifestyle

Consumer lifestyle refers to the way individuals live, spend their time, and allocate their money based on their activities, interests, and opinions (aio). It reflects patterns of behavior that emerge from personal values, culture, social roles, and economic status. Lifestyle directly influences consumers’ needs, preferences, and ultimately their buying decisions.

Role of

Q3. In What Situations Can a Motivational Conflict Arise? Explain with Suitable Example

Ans 3.

Introduction to Motivational Conflict

motivational conflict arises when an individual faces two or more conflicting motives or desires, making it difficult to choose a course of action. These conflicts are common in consumer behavior and can affect purchasing decisions when a person is torn between competing goals, values, or incentives. Understanding motivational conflicts helps marketers craft strategies that reduce consumer

Assignment Set – 2

Q4. Detail different stages of Consumer Decision Making Process.         10       

Ans 4.

Consumer Decision-Making

consumer decision-making is a step-by-step process through which individuals identify their needs, gather information, evaluate alternatives, and choose products or services that best meet their requirements. Understanding this process allows marketers to target consumers effectively at each stage.

Problem Recognition

it is the first stage, where the consumer recognizes a gap between their current state and a desired state. This could be

Q5. What is the tri-component model of attitude formation?       10       

Ans 5.

Attitude

attitude refers to an individual’s consistent evaluation, feelings, and tendencies toward a particular object, idea, person, or situation. It is a psychological tendency expressed by evaluating a particular entity with some degree of favor or disfavor. In consumer behavior, attitudes influence purchasing

Q6. Write Down the Factors Affecting Diffusion of Innovation. Also, Explain Diffusion Process of a Product.

Ans 6.

Factors Affecting Diffusion of Innovation

Diffusion of innovation refers to how a new product, idea, or technology spreads among consumers over time. Several key factors influence the rate and success of this process:

Relative advantage

It is the degree to which an

SESSION	FEB-MARCH 2025
PROGRAM	MASTER OF BUSINESS ADMINISTRATION (MBA)
SEMESTER	III
COURSE CODE & NAME	DMKT303 RETAIL MARKETING

 

 

Assignment Set – 1

Q1. The segmentation of retail consumers must follow different bases to justify profitability. Explain the context with examples of each bases. 10     

Ans 1.

Retail Consumer Segmentation

Consumer Segmentation in retail marketing involves dividing a broad consumer market into sub-groups based on shared characteristics, needs, or behaviors. This approach enables retailers to tailor offerings, communication, and pricing strategies to different consumer segments, ultimately enhancing profitability and customer satisfaction.

Demographic Segmentation It is the most basic and widely used segmentation method. It classifies consumers based on variables such as age, gender, income, education, occupation, and family size. For instance, a retailer

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Q2. What are the key components of the strategic retail planning process? 10

Ans 2.

Strategic Retail Planning

Strategic Retail Planning process involves outlining long-term goals, defining actionable strategies, and allocating resources to gain a competitive advantage in the retail industry. This process helps retailers adapt to market changes, meet customer demands, and achieve financial sustainability.

Situation Analysis

The first step where retailers assess both internal and external environments. Internally, this includes evaluating resources, past performance, and organizational capabilities. Externally, it involves analyzing market

 

Q3. State the concept of retail merchandising. Discuss in detail the steps followed in the merchandise management process.            2+8     

Ans 3.

Concept of Retail Merchandising

Retail Merchandising refers to the planning, sourcing, presenting, and promoting of the right product at the right place, time, price, and quantity to attract and satisfy customers, while also maximizing profits. It involves understanding customer preferences and managing inventory efficiently to ensure a consistent shopping experience. Retail merchandising is not just about product availability but also about how products are displayed, promoted, and sold to increase customer engagement and purchase behavior.

Merchandising plays a

Assignment Set – 2

 

 

Q4. Explain the different pricing strategies that retailers adopt to achieve their short-term and long-term goals. 10       

Ans 4.

Retail Pricing

Pricing Strategy in retail is a crucial element that directly impacts sales volume, brand positioning, profit margins, and customer perception. Retailers adopt different pricing strategies depending on market conditions, competition, product life cycle, and business goals. Some strategies aim to boost short-term sales, while others focus on sustainable long-term positioning.

Everyday Low Pricing (

Q5. Discuss in detail the different approaches that retailers use to enter international markets, providing relevant examples for each mode.    10       

Ans 5.

International Market Entry

expanding into international markets allows retailers to reach new customers, diversify revenue streams, and achieve economies of scale. The choice of entry mode depends on factors like investment capacity, control, risk appetite, and market conditions. Retailers adopt different strategies based on their global objectives and brand models.

Franchising is a widely used low-investment mode where the franchisor (retail brand) permits a local entrepreneur (franchisee) to use its brand name, operational methods, and marketing strategies. This

 

Q6. Provide a detailed explanation on the key components of Customer Relationship Management (CRM). 10           

CRM

customer Relationship Management (CRM) is a strategic approach focused on building, maintaining, and enhancing relationships with customers to drive loyalty and business growth. It involves using technology, processes, and data to understand customer needs and deliver personalized services. Effective CRM ensures long-term profitability by maximizing customer value over time.

Customer Data

SESSION	FEB-MARCH 2025
PROGRAM	MASTER OF BUSINESS ADMINISTRATION (MBA)
SEMESTER	III
COURSE CODE & NAME	DMKT304 MARKETING RESEARCH

 

 

Assignment Set – 1

Q1. Explain non-probability techniques and various types of non-probability sampling techniques with suitable examples.      10       

Ans 1.

Introduction to Non-Probability Sampling

non-probability sampling is a sampling method in which not all members of the population have a known or equal chance of being selected. Unlike probability sampling, it does not rely on randomization, making it easier and quicker to implement, especially when studying hard-to-reach or undefined populations. It is widely used in exploratory research, qualitative studies, pilot testing, and situations

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Q2. What are the nine types of Experimental designs?     10       

Ans 2.

Experimental Design

Experimental design in marketing research refers to the structured and controlled setup for testing hypotheses by manipulating one or more independent variables and measuring their impact on dependent variables. It ensures that observed outcomes are the result of controlled variables and not external factors. Experimental designs are broadly classified into three categories: Pre-experimental, True experimental, and

 

Q3. Explain in brief about focus group interview, its requirement, and the problems that may arise from using focus group  10

Ans 3.

Focus Group Interview

a focus group interview is a qualitative data collection method where a small group of people (typically 6 to 10 participants) discusses a specific topic, product, service, or idea under the guidance of a trained moderator. The goal is to generate insights into consumer attitudes, beliefs, perceptions, and motivations. Focus groups are especially useful during the early stages of product development or when exploring customer opinions in depth.

The session is usually

.

Assignment Set – 2

 

4. Discuss the various properties of scales of measurement. Give suitable examples. Also explain the types of Primary Scales of Measurement 5+5

Ans 4.

Properties of Scales of Measurement

Scales of measurement are used in research to categorize, rank, and quantify variables. The properties that define these scales determine the type of analysis that can be performed. The four key properties are description, order, distance, and origin.

Description it means each category or value on the scale must be clearly defined. For example, assigning the value “1”

Q5. Explain the methods of consumer marketing research.         10       

Ans 5.

Consumer Marketing Research

consumer marketing research involves the systematic collection and analysis of data related to consumer preferences, attitudes, behaviors, and buying patterns. The purpose is to understand what influences consumers’ purchasing decisions, enabling companies to create better products, marketing strategies, and customer experiences. Various research methods are employed to capture these insights

Q6. What do you understand by a “quality research report”? What are the factors that a researcher should consider while developing such a report?   4+6

Quality Research Report – Meaning

A quality research report is a structured document that presents the objectives, methodology, data analysis, findings, and conclusions of a research study in a clear, precise, and actionable manner. It serves as the final output of the research process and communicates insights to stakeholders such as managers, marketers, or clients who may not be familiar with technical research terms.

A quality report transforms

SESSION	FEB- MAR, 2025
PROGRAM	BACHELOR OF BUSINESS ADMINISTRATION (BBA)
SEMESTER	III
COURSE CODE & NAME	DBB2101 LEGAL AND REGULATORY FRAMEWORK

 

 

Assignment Set – 1

 

 

Q1 Define a company. What are the different kinds of meetings of the shareholders of a company? 2+8

Ans 1.

Definition of a Company

A company is an artificial legal person created by law, having a separate legal identity, perpetual succession, and a common seal. It is formed under the Companies Act, 2013 in India. The company has the ability to own property, enter into contracts, sue and be sued in its own name. Unlike a partnership or sole proprietorship, a company’s identity is distinct from its shareholders or members, and their liability is

 

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Q2 Define a Contract. What are the essentials of a contract? Discuss. 2+8

Ans 2.

Definition of a Contract

A contract is a legally enforceable agreement between two or more parties that creates mutual obligations. According to Section 2(h) of the Indian Contract Act, 1872, “a contract is an agreement enforceable by law.” This means that not all agreements are contracts—only those that fulfill the legal

 

 

Q3 What do you understand by intellectual property rights? Explain its types in detail. 2+8

Ans 3.

Meaning of Intellectual Property Rights (IPRs)

Intellectual Property Rights (IPRs) are legal rights granted to individuals or organizations over the creations of their minds. These creations may include inventions, literary and artistic works, designs, symbols, names, and images used in commerce. IPRs aim to protect the intellectual efforts and creativity of inventors and creators by providing them exclusive rights over the use of their intellectual assets for

 

 

Assignment Set – 2

 

 

Q4 Discuss Environment Protection Act 1986. How is it relevant in the modern business world?5+5

Ans 4.

Overview of the Environment Protection Act, 1986

The Environment Protection Act, 1986 was enacted by the Government of India in the aftermath of the Bhopal Gas Tragedy. It serves as a comprehensive framework for the protection and improvement of the environment. The Act empowers the central government to take measures to protect and improve environmental quality, control and reduce pollution, and ensure the sustainable use of natural resources.

The Act defines “

 

Q5 Discuss the main areas of focus of the Factories Act, 1948. 10          

Ans 5.

Introduction to the Factories Act, 1948

The Factories Act, 1948 is a social welfare legislation enacted by the Government of India to regulate the working conditions in factories. The primary aim of the Act is to ensure the health, safety, and welfare of workers, while promoting effective and fair labor practices. It applies to any premises where ten or more workers are employed with the use of power, or twenty or more workers without the

 

 

Q6 Define consumer. Explain the consumer redressal agencies in detail. 2+8

Ans 6.

Definition of a Consumer

According to Section 2(7) of the Consumer Protection Act, 2019, a consumer is a person who buys any goods or hires or avails any service for a consideration, which has been paid, promised, or partly paid and partly promised. The definition also includes any user of such goods or services with the approval of the buyer. A person is not considered a consumer if goods or services are obtained for resale or commercial purposes, with some exceptions (like self-employment

 

SESSION	FEB – MAR 2025
PROGRAM	BBA
SEMESTER	III
COURSE CODE & NAME	DBB2102 QUANTITATIVE TECHNIQUES FOR MANAGEMENT

 

 

 

Assignment Set – 1

 

 

 

Q1  Elaborate on the characteristics of Statistics. 

Ans 1.

Introduction to Statistics

Statistics is a branch of mathematics that deals with the collection, classification, analysis, interpretation, and presentation of numerical data. In the context of management, statistics is a critical tool used for informed decision-making, forecasting, and strategic planning. It simplifies complex data and helps managers draw logical conclusions from it.

Quantitative Nature of Statistics

One of the fundamental

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Q2  Explain  the  methods  of  mean,  median  and  mode  for frequency data.

Ans 2.

Introduction to Central Tendency in Frequency Data

In statistics, measures of central tendency are used to summarize a set of data with a single value that represents the center or average. The three main measures—mean, median, and mode—are especially useful when dealing with frequency distributions, where data is grouped in intervals and associated with frequencies. These

 

Q3 The values of X and Y are given below:

 

X   1   3   5   7   9

 

Y   9   7   5   3   1

 

Calculate the correlation coefficient between X and Y.

 

Ans 3.

To calculate the correlation coefficient (r) between two variables  and , we use Pearson’s correlation coefficient formula.

Step 1: Write the Given

 

 

 

Assignment Set – 2

 

 

Q4 The data below shows weekly sales: Week    

Sales (Units)

 

Week 1   50

 

Week 2   55

 

Week 3   53

 

Week 4   54

 

Week 5   56

 

Week 6   58

 

Calculate the 3 – week  moving average.

 

Ans 4.

Given Weekly Sales Data:

Week	Sales (Units)
Week 1	50
Week 2	55
Week 3	53
Week 4	54
Week 5	56
Week 6	58

 

What is a 3-

 

Q5 Explain different methods of random sampling.

Ans 5.

Random Sampling

Random sampling is a fundamental technique used in statistics to select a sample from a larger population in such a way that every individual has an equal chance of being chosen. It helps in obtaining unbiased and representative data, which leads to more accurate and generalizable results in research and decision-

 

 

Q6 Define different methods for statistical quality control. Also, describe the advantages of statistical quality control.

Ans 6.

Statistical Quality Control (SQC)

Statistical Quality Control (SQC) refers to the use of statistical methods to monitor and control the quality of products and processes. It involves collecting data from production processes and using statistical tools to identify, analyze, and correct variations in quality. SQC helps businesses maintain consistent product standards

 

SESSION	FEB-MAR, 2025
PROGRAM	BACHELOR OF BUSINESS ADMINISTRATION (BBA)
SEMESTER	III
COURSE CODE & NAME	DBB2103 RESEARCH METHODOLOGY

 

 

Assignment Set – 1

 

 

Q1 What do you mean by research? Explain the process of conducting research with the help of taking a  research problem into consideration. 2 + 8

Ans 1.

Meaning of Research

Research refers to a systematic and objective investigation into a specific problem, issue, or phenomenon. It aims to discover new facts, verify existing knowledge, and develop new theories or solutions through the application of scientific methods. Research is used in various fields—such as business, medicine, social sciences, and technology—to support decision-making, solve problems, and improve outcomes. It involves collecting, analyzing, and interpreting data to reach

 

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Q2 What do you understand by a research design? Briefly explain the different types of research designs with the help of two examples under each. 3+7

Ans 2.

Meaning of Research Design

A research design is the blueprint or framework for conducting a research study. It outlines the procedures for collecting, measuring, and analyzing data. The research design ensures that the evidence obtained during the study is capable of addressing the research problem logically, effectively, and economically. It helps in ensuring accuracy, objectivity, and validity of the findings. A well-thought-out research design provides clarity on the research methodology, data sources, tools, and

 

 

Q3 Explain the role of sampling method in business research. Differentiate between probability and non-probability sampling techniques along with the suitable examples under each method. 3+7    

Ans 3.

Role of Sampling Method in Business Research

Sampling plays a crucial role in business research as it allows researchers to study a representative portion of a population instead of analyzing the entire group. This makes research more practical, cost-effective, and time-efficient. By selecting a well-structured sample, researchers can draw valid conclusions and make informed decisions. Sampling also enables better handling of large datasets and helps reduce the margin of error when proper techniques are applied. In

 

Assignment Set – 2

 

 

Q4 Discuss the different situations in which primary and  secondary methods of data collection will be used. Explain the different methods of collecting primary data with suitable examples. 5+5

Ans 4.

Situations for Using Primary and Secondary Data Collection

Primary Data Collection Usage

Primary data is first-hand, original data collected directly by the researcher for a specific purpose. It is used when existing data is not sufficient, not relevant, or not available in the required format. Primary

 

Q5 What do you mean by a Questionnaire? Discuss the detailed process of designing a questionnaire for assessing customer satisfaction of any product. 2 + 8       

Ans 5.

Meaning of a Questionnaire

A questionnaire is a structured set of written or printed questions used to collect information from respondents for the purpose of research or survey analysis. It is one of the most commonly used tools in primary data collection. Questionnaires can be administered via paper, online forms, email, or in-person. They are ideal for gathering quantitative data and understanding opinions, attitudes, behaviors, and preferences of a target group. A well-designed questionnaire is clear, concise, unbiased,

 

Q6 Write short note on:

1. a) Types of Hypotheses

Ans 6.

1. a) Types of Hypotheses

A hypothesis is a tentative statement or assumption that proposes a possible explanation to a phenomenon or predicts a relationship between variables. In the context of research, a hypothesis guides the direction of the study and forms the basis for testing and analysis. There are several types of hypotheses used in research. The null hypothesis, symbolized as H₀, assumes that there is no significant relationship or difference between the variables under study. It acts as the

 

SESSION	FEB-MARCH 2025
PROGRAM	BACHELOR OF BUSINESS ADMINISTRATION (BBA)
SEMESTER	III
COURSE CODE & NAME	DBB2104 FINANCIAL MANAGEMENT

 

 

Assignment Set – 1

 

 

Q1 An investor deposits Rs 1000 in a bank account for 5 years at 8 per cent interest. Find out the amount which he will have in his account if interest is compounded:

(a) annually

(b) semi-annually

(c) quarterly

(d) monthly   

Ans 1.

Compound Interest Calculation

Given:

• Principal (P) = ₹1000
• Time (t) = 5 years
• Annual Interest Rate (r) = 8% or 0.08

We will use the

 

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Q2 Calculate the cost of equity for X Ltd, which issued Rs 100 equity shares at a 10% premium. The expected dividend at year-end is 15%, growing annually at 8%. Also, find the cost of equity if dividend is constant. 

Ans 2.

Given:

• Face value of equity share = ₹100
• Issue price with 10% premium = ₹100 + ₹10 = ₹110
• Expected dividend (D₁) = 15% of face value = ₹15
• Dividend growth

 

 

Q3 ABC Ltd is investing in a project with an initial investment of $250,000 that is expected to produce $60,000 annually for the next 6  years. The discount rate is 18%. Evaluate the viability of this project by using the following methods:

1. Net Present value (NPV) Method
2. Pay Back Period Method (Standard payback is 5 year) 5+5

Ans 3.

Given:

• Initial investment = ₹250,000
• Annual cash inflow = ₹60,000
• Project
•  

 

 

Assignment Set – 2

 

 

Q4 Discuss various short-term and long-term sources of finance for firm.         10

Ans 4.

Business Financing

Every business requires finance for its operations, growth, and survival. These financial needs can be broadly categorized into short-term and long-term, depending on the duration and purpose. While short-term finance typically supports working capital and day-to-day operations, long-term finance

 

Q5 For ABC Ltd Company, which earns Rs 10 per share, capitalized at 10%, and has a 20% return on investment:

1. a) Calculate the share price at a 20% dividend payout ratio, using

Walter’s model.

1. b) Determine if this is the optimal payout ratio as per Walter’s theory. 5+5

 

Ans 5.

Walter’s Model

Walter’s model is a dividend valuation model that helps determine the market price of a share based on the relationship between the company’s return on investment (r) and its cost of equity (kₑ). According to this model, the dividend policy of a firm does affect the value of the firm. The model assumes internal

 

 

Q6 What are the objectives of inventory management? Discuss various Inventory Management Techniques. 5+5

Ans 6.

Objectives of Inventory Management

Ensuring Continuous Production: One of the primary objectives of inventory management is to ensure an uninterrupted flow of materials and supplies required for production. By maintaining adequate stock levels, businesses can avoid production delays due to shortages, thereby meeting delivery deadlines and customer demand consistently.

Minimizing Inventory Costs:

 

SESSION	FEB- MAR, 2025
PROGRAM	BACHELOR OF BUSINESS ADMINISTRATION (BBA)
SEMESTER	III
COURSE CODE & NAME	DBB2105 ADVERTISING AND SALES

 

 

Assignment Set – 1

 

 

Q1 Explore the concept of advertising and its five fundamental components. Illuminate the historical development of advertising. 5+5     

Ans 1.

Concept of Advertising

Advertising is a form of communication used to influence the buying behavior of consumers by promoting a product, service, or idea. It is a paid, non-personal message communicated through various media channels like television, radio, newspapers, social media, and billboards. The goal of advertising is to create awareness, generate interest, and ultimately drive consumer action. It serves as a bridge between

 

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Q2 Write a detailed note on any one Model of advertising, in detail. 10 

Ans 2.

Introduction to Advertising Models

Advertising models help marketers understand how consumers respond to marketing communication and how to design messages that influence them. These models outline the stages through which a consumer passes before making a purchase decision. One of the most popular and widely used models

 

 

Q3 Discuss the Print Advertising. Also, explain the Characteristics of the Press, include suitable examples to support your answer. 2+8   

Ans 3.

Understanding Print Advertising

Print advertising refers to promotional messages that appear in printed media such as newspapers, magazines, brochures, leaflets, and flyers. It is one of the oldest and most traditional forms of advertising. Despite the rise of digital platforms, print advertising continues to play a significant role, especially for local and regional marketing, and in sectors where detailed product information or

 

Assignment Set – 2

 

 

Q4 Explain Sales Management Strategies comprehensively, incorporating relevant examples to substantiate your response.           10

Ans 4.

Understanding Sales Management

Sales management refers to the planning, direction, and control of personal selling activities of a business unit. It involves recruiting, training, motivating, supervising, and evaluating the performance of the sales force to achieve the company’s sales objectives. Effective sales management is essential for driving revenue, building customer relationships, and gaining competitive

 

 

Q5 Discuss the concept of Personal Selling. Detail the objectives of Personal Selling. 3+7       

Ans 5.

Concept of Personal Selling

Personal selling is a form of direct communication between a company’s sales personnel and potential customers with the goal of persuading them to purchase a product or service. It is a face-to-face selling technique that allows for immediate feedback, adjustment of messages based on customer responses, and the building of long-term relationships. Personal selling is highly effective in situations where products

 

Q6 Write a detailed note on types of Sales Organization Structures, include suitable examples to support your answer. 

Ans 6.

Understanding Sales Organization Structures

A sales organization structure defines how a company’s sales team is arranged, supervised, and managed to meet its objectives. The structure determines the reporting relationships, distribution of responsibilities, communication flow, and specialization of salespeople. The right structure enhances efficiency,

 

 

SESSION	FEB-MARCH 2025
PROGRAM	MASTER OF BUSINESS ADMINISTRATION (MBA)
SEMESTER	IV
COURSE CODE & NAME	DIBM401 FOREIGN TRADE OF INDIA

Assignment Set – 1

Q1. Explain the scope of international trade. Elaborate Heckscher-Ohlin model of international trade.        5 + 5         

Ans 1.

Scope of International Trade

International trade plays a pivotal role in the global economy. It involves the exchange of goods and services across national borders and is essential for countries to access resources, technologies, and products that may not be available domestically. The scope of international trade includes export and import of raw materials, capital goods, finished products, and services. It also covers investment flows, technology transfer, and the movement of labor across nation

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Q2. Write short note on following:

a. India’s merchandise trade post 2000.

b. Composition of International trade.

Ans 2.

a. India’s Merchandise Trade Post 2000

India’s merchandise trade has undergone significant transformation since 2000 due to liberalization, global integration, and reforms in trade policy. The country shifted from a relatively closed economy to an increasingly export-oriented one, driven by competitiveness and diversification of markets and products.

After 2000, India witnessed rapid growth in both exports and imports. Key export commodities

Q3. Write a detail note on Institutional Framework for Export Promotion. 10 

Ans 3.

Introduction to Export Promotion Framework in India

Export promotion plays a vital role in the economic development of any country, especially for a developing economy like India. To ensure a coordinated and systematic approach toward enhancing exports, the Government of India has established an elaborate institutional framework. This framework consists of several ministries, export promotion councils, regulatory bodies, and

Assignment Set – 2

Q4. What are Export Incentives and what are the benefits of it to Exporters. 5+5       

Ans 4.

Meaning of Export Incentives

Export incentives are financial or non-financial benefits provided by the government to encourage domestic producers to export their goods and services to international markets. These incentives help exporters reduce the cost burden, increase competitiveness, and ensure profitability in foreign trade. The primary objective of such incentives is to promote exports, reduce the trade deficit, and earn

Q5.  Write notes on the following:

a. WTO & dispute settlement.

b. IPR

Ans 5.

a. WTO and Dispute Settlement

The World Trade Organization (WTO) is a global institution established in 1995 to promote free and fair trade between nations. It provides a legal and institutional framework to govern international trade relations. The WTO aims to reduce trade barriers, settle disputes, and ensure that trade flows smoothly, predictably, and freely. It currently has over 160 member countries,

Q6.  Write notes on the following:

a. EOU scheme

b. SEZ and India

Ans 6.

a. Export Oriented Units (EOU) Scheme

The Export Oriented Units (EOU) Scheme was launched by the Indian government to promote exports and generate foreign exchange. EOUs are industrial units that commit to exporting their entire production of goods or services, except for a small permissible portion sold in the domestic market under specific conditions. The scheme is especially relevant for sectors like textiles,

SESSION	FEB MARCH 2025
PROGRAM	MASTER OF BUSINESS ADMINISTRATION (MBA)
SEMESTER	IV
COURSE CODE & NAME	DIBM402 GLOBAL LOGISTICS AND DISTRIBUTION MANAGEMENT

Assignment Set – 1

Q1. a. What are the factors influencing the global trade environment? Explain any two briefly

b. How does production dispersion strategy contribute to promoting global trade? Explain briefly.

Ans 1.

a. Factors Influencing the Global Trade Environment

The global trade environment refers to the overall ecosystem of rules, policies, and conditions under which international business takes place. Several dynamic factors shape and influence this environment, determining the flow of goods, services, capital, and information across borders. These factors can either facilitate or hinder trade activities depending on their nature and impact.

One important factor is

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Q2. a. What are the types of tunnels? Explain the key benefits of tunnels in supply chain and logistics.

b. Modern shipping technology is a vital lifeline of global trade and connectivity. Justify.

Ans 2.

a. Types of Tunnels and Their Benefits in Supply Chain and Logistics

Tunnels play a strategic role in transportation logistics by providing direct and uninterrupted routes through mountains, under rivers, or across dense urban areas. They facilitate the efficient movement of goods and

Q3. a. What is a charter agreement for shipping? Differentiate between voyage charter and time charter agreements.

b. Explain the key components of the ocean liner contract system.

Ans 3.

a. What is a Charter Agreement for Shipping?

A charter agreement in shipping is a contract between a shipowner and a charterer (the party hiring the vessel), under which the shipowner agrees to lease out their vessel for the transportation of cargo. The agreement outlines the terms of usage, responsibilities, duration, payment terms, and liabilities associated with the use of the ship.

Charter agreements are essential in bulk cargo transportation such as coal, iron ore, oil, or grain, where flexibility in

Assignment Set – 2

4. a. Explain the role of cargo insurance in international Air Transportation

b. Intermodal containers are essential in global logistics and supply chain management. Justify.

Ans 4.

a. Role of Cargo Insurance in International Air Transportation

Cargo insurance plays a crucial role in protecting the value of goods being transported by air across international borders. In air transportation, shipments are exposed to risks such as theft, damage, misrouting, delays, or destruction due to accidents or natural disasters. Cargo insurance helps mitigate these

Q5.a. Explain various logistics intermediaries used in global logistics.

b. What are Automated Clearing House’s (ACH) features in Global Logistics?           

Ans 5.

a. Various Logistics Intermediaries Used in Global Logistics

In global logistics, logistics intermediaries play a vital role in facilitating the movement, storage, and delivery of goods across borders. These intermediaries bridge the gap between shippers, carriers, and consignees by offering specialized services that enhance efficiency, reduce risk, and improve supply chain coordination.

One of the most important intermediaries is the Freight Forwarder. A freight forwarder acts as an agent for the exporter or importer

Q6. a. Explain the components of a Cargo insurance policy.

b. Explain the inventory holding costs in global sourcing.           

Ans 6.

a. Components of a Cargo Insurance Policy

A cargo insurance policy provides financial protection against loss or damage to goods during transit by air, sea, or land. It is crucial for exporters and importers in international trade, where shipments are exposed to multiple risks across long distances and multiple handling points.

The first major component is the insured value, which typically includes the cost of goods, freight charges, and an additional percentage (usually 10%) to cover potential profit loss. This amount defines the maximum claim

SESSION	FEB-MARCH 2025
PROGRAM	MASTER OF BUSINESS ADMINISTRATION (MBA)
SEMESTER	IV
COURSE CODE & NAME	DIBM403 INTERNATION BUSINESS ENVIRONMENT AND INTERNATIONAL LAW

Assignment Set – 1

Q1. i. Multinational Corporations (MNCs) operate in diverse international markets using different managerial orientations based on their global strategy and approach to foreign operations. Identify and explain the five international business management orientations – Ethnocentric, Polycentric, Regiocentric, Geocentric, and Ethical and Sustainable Orientation. For each orientation, select one real-world MNC that represents that approach and explain how and why the company follows it.

ii. Discuss how an MNC should analyze the international business environment before entering India.        

Ans 1.

i. Five International Business Management Orientations

Multinational Corporations (MNCs) adopt various managerial orientations to manage operations across international markets. These orientations reflect how a company views and manages its subsidiaries, workforce, and strategies across borders.

Ethnocentric Orientation

In this approach, the home

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Q2. i. Identify at least two key Indian economic laws that a MNC must comply with and explain their implications for business operations.

ii. Describe how international economic institutions and agreements influence India’s trade and investment climate.

i. Key Indian Economic Laws MNCs Must Comply With

MNCs operating in India must adhere to multiple economic laws that regulate foreign investment, trade, and business conduct. Two significant laws are:

1. Foreign Exchange Management Act (FEMA), 1999

FEMA governs all foreign exchange transactions and aims to facilitate external trade while ensuring orderly development of the forex market. MNCs must comply with FEMA regulations related to capital inflows, repatriation of profits, and cross-border mergers. Violations can lead to

Q3. i. Discuss the role of Foreign Direct Investment (FDI) and Foreign Institutional Investors (FII) in the economic growth of country (take any one country of your choice).

ii.A Japanese electronics company and an American distributor failed to reach an agreement due to differences in their negotiation approaches. Analyze how understanding the stages of the negotiation process could have helped avoid this breakdown.

iii. A French wine company appoints a local agent in India to expand its market. Explain the legal duties of the agent and the potential legal risks if the agent misrepresents the product. How should these risks be addressed in a legal agreement?            3+3+4

Ans 3.

i. Role of FDI and FII in Economic Growth (India)

In India, both Foreign Direct Investment (FDI) and Foreign Institutional Investors (FII) play vital roles in economic development. FDI involves long-term investment by a foreign entity in India’s business sectors, often in the form of setting up factories, acquiring equity, or starting joint ventures. It

Assignment Set – 2

Q4. i. Ravi promises to sell his bike to Rohan for ₹50,000. Rohan agrees, but later Ravi changes his mind without any reason. Based on the law of contract, explain whether a valid contract existed between them. Which elements would you check to determine this?

ii. XYZ Ltd. is undergoing financial losses and is planning to shut down operations. Briefly explain the winding-up process of a company under Indian corporate law. What role does the tribunal or liquidator play in this process?

Ans 4.

i. Validity of Contract Between Ravi and Rohan

Under the Indian Contract Act, 1872, a contract is a legally enforceable agreement formed by free consent of parties competent to contract, for a lawful consideration and lawful object. In the case between Ravi and Rohan, the primary question is whether a valid contract was established between them.

Ravi made an offer to sell his bike to Rohan for ₹50,000, which Rohan accepted. This situation involves the essential components of a valid contract: offer and acceptance, consideration, and mutual consen

Q5.i. A shipment of electronics is delayed at an Indian port due to missing export documentation. Discuss the importance of accurate documentation in international trade and name any three critical documents required for successful customs clearance.

ii. A trader agrees to sell 500 bags of rice to a retailer but only delivers 300 bags. The retailer refuses to pay until full delivery is made. Based on the performance of contract of sale, discuss the rights of the buyer and obligations of the seller in this situation.

Ans 5.

i. Importance of Accurate Documentation in International Trade

In international trade, accurate documentation is crucial for smooth execution of transactions, compliance with legal requirements, and clearance of goods at ports. Missing or incorrect documents can lead to delays, penalties, confiscation, or rejection of shipments, causing both financial and reputational

Q6. i. Explain any three essential documents used in international trade transactions.

ii. What is the meaning of sharing of tax revenues in the context of cross-border transactions?

iii. Describe the role of the WTO dispute settlement machinery in resolving trade conflicts. 3+2+5    

Ans 6.

i. Three Essential Documents in International Trade

1. Commercial Invoice: This is a primary document prepared by the exporter detailing the transaction, including product description, quantity, price, payment terms, and exporter/importer details. It is used for customs clearance and tax calculations.

2. Certificate of Origin: This document certifies the country where the goods were produced. It is

SESSION	FEB- MARCH 2025
PROGRAM	MASTER OF BUSINESS ADMINISTRATION (MBA)
SEMESTER	4
COURSE CODE & NAME	DIBM404 EXPORT IMPORT FINANCE

Assignment Set – 1

Q1. Explain the concept of Pre-shipment finance and highlight the main advantages of pre-shipment financing for exporters. 2+8     

Ans 1.

Understanding the Concept of Pre-Shipment Finance

Pre-shipment finance refers to the short-term credit or working capital provided to exporters for financing the purchase, processing, packing, and shipment of goods prior to the actual export. It is extended by commercial banks and financial institutions to enable exporters to meet production and operational expenses before goods are shipped to the overseas buyer.

The purpose of pre-shipment finance is to bridge the funding gap between the placement of the export order and

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Q2. What is interest subvention, and how does it impact export finance. 3+7   

Ans 2.

Meaning of Interest Subvention in Export Finance

Interest subvention refers to the interest subsidy or financial assistance provided by the government to reduce the cost of borrowing for specific sectors or industries. In the context of export finance, interest subvention is offered to exporters in the form of a concession on interest rates charged by banks on export credit.

Under the Interest Equalization Scheme (IES) implemented by the Government of India through the Reserve Bank of

Q3.  Write short note on the following concepts:

a. Forfaiting

b. Factoring              

Ans 3.

a. Forfaiting

Forfaiting is a trade finance technique in which an exporter sells their medium- to long-term receivables (i.e., bills of exchange or promissory notes) to a financial institution called a forfaiter at a discount, in exchange for immediate cash payment. The forfaiter assumes all the risks associated with the receivables, including credit risk, interest rate risk, and political risk. This method is especially useful in international trade involving capital goods and large-scale equipment.

The key benefit of

Assignment Set – 2

Q4. What are the key advantages and disadvantages of different methods of import financing. (Explain any 5 methods of Import Financing) 5+5 

Ans 4.

1. Letter of Credit (LC)

A Letter of Credit is a widely used import financing method where a bank guarantees payment to the exporter on behalf of the importer, provided the exporter meets the terms and conditions of the LC. It reduces payment risk for the exporter while giving the importer assurance that payment will only be made upon delivery of goods and proper documentation.

Advantages

Q5. Discuss the impact of geopolitical events on exchange rates in the forex market. Provide examples.  8+2

Ans 5.

Understanding the Relationship Between Geopolitics and Forex Markets

The foreign exchange (forex) market is highly sensitive to global political and economic developments. Geopolitical events refer to political conflicts, wars, elections, trade disputes, and diplomatic tensions that occur between or within countries. These events impact investor confidence, capital flows, and global trade, all of which influence exchange rates.

Exchange rates reflect the relative strength of one country’s currency against another. When geopolitical instability arises, it can lead to volatility, risk aversion, and sudden shifts in forex trading

Q6. How does the interaction between FEMA and FEDAI benefit the foreign exchange market? 10

Ans 6.

Understanding FEMA and FEDAI

The Foreign Exchange Management Act (FEMA), 1999, is a legislative framework that governs foreign exchange transactions in India. Its primary objective is to facilitate external trade and payments while maintaining the foreign exchange market’s orderly development. FEMA replaced the earlier FERA (Foreign Exchange Regulation Act) and marked a shift from regulation to management and liberalization.

On the other hand

SESSION	FEB-MARCH 2025
PROGRAM	MASTER OF BUSINESS ADMINISTRATION (MBA)
SEMESTER	III
COURSE CODE & NAME	DSCM 301 SUPPLY CHAIN MANAGEMENT

Assignment Set – 1

1. Elaborate on the components of a modern supply chain, detailing the roles and interactions of suppliers, manufacturers, distribution centers, retailers, and consumers.  Elaborate with examples 10  

Ans 1.

Modern Supply Chain

A modern supply chain refers to the interconnected flow of goods, services, information, and finances from raw material suppliers to the final consumer. In today’s globalized and technology-driven environment, supply chains are no longer linear but networked systems that require seamless coordination among multiple stakeholders. The key components of a modern supply chain include suppliers, manufacturers, distribution centers, retailers, and consumers, each playing a vital

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2. What do you understand by Bullwhip effect. Explain with example its impact and significance.    4+6     

Ans 2.

Concept of Bullwhip Effect

The Bullwhip Effect is a phenomenon in supply chain management where small fluctuations in consumer demand cause progressively larger fluctuations in demand at the wholesale, distributor, manufacturer, and supplier levels. It creates instability and inefficiency across the supply chain, often resulting from delays in communication, forecast errors, batch ordering, and price promotions

3. Strategic alignment is an important goal of and major task. Discuss how aligning the SCM activities will enhance the strategic position and overall success of an organization?

Ans 3.

Strategic Alignment in Supply Chain

Strategic alignment in supply chain management (SCM) refers to the process of aligning supply chain strategies and operations with the overall business objectives and corporate strategy of an organization. A well-aligned supply chain ensures that all functions—from procurement to logistics—support long-term goals such as cost leadership, differentiation, innovation, and customer satisfaction. This alignment transforms the supply chain from a cost center into a strategic asset

Assignment Set – 2

4. Discuss Supply Chain Integration in reference to Push, Pull, and Push-Pull System with examples 2+2+2+4           

Ans 4.

Supply Chain Integration

Supply chain integration refers to the coordination and seamless flow of information, materials, and resources among all parties involved in the supply chain. Integration is critical for improving efficiency, reducing costs, enhancing responsiveness, and delivering value to the customer. Three primary models of supply chain integration are Push, Pull, and Push-Pull systems. Each has distinc

5. Discussing challenges associated with user resistance and training. Further Analyze strategies for promoting user adoption and proficiency. 5+5

Ans 5.

User Resistance and Training in Digital Systems

When organizations implement new technologies, enterprise systems, or digital tools, employees often face difficulty in adapting to changes. Resistance to change and insufficient training are two major challenges that hinder successful implementation and utilization. Managing user resistance and providing effective training are critical for promoting user adoption and

6. Discuss Definition, Evolution and various E-commerce Models (B2B, B2C, etc.) 2+2+6

Ans 6.

Definition of E-Commerce

E-commerce, or electronic commerce, refers to the process of buying and selling goods and services over the internet. It involves digital transactions between businesses, consumers, and other stakeholders. This process includes online marketing, order placement, electronic payments, logistics, and customer service. E-commerce has revolutionized traditional trade by eliminating geographical

SESSION	FEB-MAR 2025
PROGRAM	MASTER OF BUSINESS ADMINISTRATION (MBA)
SEMESTER	03
COURSE CODE & NAME	DSCM 302 OUTSOURCING

Assignment Set – 1

1. Elaborate of various challenges of outsourcing and ways to manage them 10           

Ans 1.

Outsourcing Challenges

Outsourcing refers to the practice of delegating certain business functions or processes to external vendors or third-party service providers. While outsourcing offers significant benefits such as cost savings, access to specialized skills, and improved focus on core activities, it also presents a set of unique challenges. These challenges, if not managed proactively, can hinder performance, disrupt operations, and harm long-term business relationships.

Loss of

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2. Explain about Outsourcing as a Management Discipline

Ans 2.

Introduction to Outsourcing as a Discipline

Outsourcing is not just a cost-cutting tactic but a structured management discipline that involves planning, executing, monitoring, and optimizing business processes through third-party relationships. As a management function, it encompasses strategic decision-making, vendor management, performance analysis, and long-term relationship building. Organizations today use outsourcing to drive innovation, gain market agility, and enhance competitiveness.

Strategic Planning

3.  Explain the five phases of outsourcing. 10        

Ans 3.

Outsourcing Lifecycle

Outsourcing is a strategic process that follows a structured lifecycle involving multiple phases. Each phase ensures smooth planning, execution, and optimization of outsourced services. The five phases of outsourcing help organizations minimize risks, manage vendor relationships effectively, and ensure long-term value creation. These phases include: Strategy and Assessment, Vendor

Assignment Set – 2

4.  What Advantages Does Forecasting Outsourcing Offer?

Ans 4.

Introduction to Forecasting Outsourcing

Forecasting is a critical activity that helps businesses predict future trends in sales, demand, inventory, and market behavior. Outsourcing forecasting functions involves hiring external experts or firms to analyze data and generate forecasts. This approach is especially beneficial for companies lacking in-house analytics capabilities, expertise, or resources. Forecasting outsourcing not only

5. Describe the procedures for controlling how the public views outsourcing. 10         

Ans 5.

Introduction to Public Perception of Outsourcing

Outsourcing, while offering efficiency and cost benefits to organizations, is often met with mixed reactions from the public. Concerns usually revolve around job losses, quality compromise, exploitation, and lack of transparency. Therefore, managing how the public perceives outsourcing is crucial for maintaining a positive corporate image, customer loyalty, and stakeholder trus

6. Explain the Impact of Outsourcing on Enterprises 10

Ans 6.

Introduction to Outsourcing’s Impact

Outsourcing has emerged as a transformative strategy for enterprises, enabling them to focus on core competencies while leveraging external expertise for non-core activities. The impact of outsourcing on enterprises can be both positive and negative, depending on how it is planned and managed. It affects operational efficiency, financial performance, innovation, human resources,

SESSION	FEB-MAR 2025
PROGRAM	MASTER OF BUSINESS ADMINISTRATION (MBA)
SEMESTER	III
COURSE CODE & NAME	DSCM303 FOOD SUPPLY CHAIN MANAGEMENT

Assignment Set – 1

Q1 Classify and explain the different levels and types of Food Supply Chain Models. 5+5

Ans 1.

Levels of Food Supply Chain Models

Food Supply Chain (FSC) management involves a complex network of stakeholders and processes that ensure food moves efficiently from farm to fork. The levels of food supply chain models refer to the stages through which food products flow, each with distinct operational characteristics.

1. Farm Level (

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Q2 Identify and explain the key challenges faced in procurement processes across industries. 10

Ans 2.

Key Challenges in Procurement Processes Across Industries

Procurement is a vital function in all industries, involving the acquisition of goods and services needed for operational success. While procurement strategies vary by sector, certain challenges are common across industries and impact efficiency, cost, and supply chain performance.

1. Supplier Reliability and Performance

Industries often face

Q3 Explain the significance of post-harvest technologies in enhancing the quality and shelf life of agricultural produce. Discuss various techniques used for reducing post-harvest losses in different food categories. 10  

Ans 3.

Significance of Post-Harvest Technologies

Post-harvest technologies play a crucial role in enhancing the shelf life, quality, and safety of agricultural produce after it is harvested. These technologies aim to minimize losses, maintain nutritional value, and ensure the availability of food to consumers over extended periods. With increasing global demand for food and the perishability of fresh produce, effective post-harvest management is essential for food security, profitability of farmers, and overall efficiency in the food supply chai

Assignment Set – 2

Q4 Discuss the key food safety issues faced by businesses in the food industry. How can companies improve their responsiveness to customer concerns regarding food safety while ensuring compliance with regulations and maintaining product quality? 10         

Ans 4.

Key Food Safety Issues in the Food Industry

Food safety is a critical concern for businesses in the food industry as it directly affects consumer health, brand reputation, and regulatory compliance. With the increasing complexity of global food supply chains, businesses face multiple food safety risks across production, processing, storage, and distribution stages.

1. Microbial

Q5 Explain the different types of Food Product Development Projects. 10      

Ans 5.

Introduction to Food Product Development Projects

Food product development is a strategic process that involves transforming an idea into a marketable food product that meets consumer needs and preferences. The process requires coordination between research and development (R&D), marketing, supply chain, and regulatory departments. Different types of food product development projects serve distinct purposes based on market demands,

Q6 Explain the various types of organic farming practiced globally. Discuss the major advantages and disadvantages of organic farming 4+3+3   

Ans 6.

Types of Organic Farming Practiced Globally

Organic farming is a method of agriculture that avoids the use of synthetic fertilizers, pesticides, genetically modified organisms (GMOs), and growth regulators. It relies on natural processes, biodiversity, and ecological balance. Various types of organic farming have emerged

SESSION	FEBRUARY-MARCH 2025
PROGRAM	MASTER OF BUSINESS ADMINISTRATION (MBA)
SEMESTER	III
COURSE CODE & NAME	DSCM304 INVENTORY MANAGEMENT

Assignment Set – 1

Q1 Provide a detailed explanation of the Economic Order Quantity (EOQ) Model. What are the assumptions, limitations, and practical applications in real-world scenarios of EOQ model? 4+6

Ans 1.

Explanation of the EOQ Model

Economic Order Quantity (EOQ) is a fundamental inventory management tool used to determine the optimal order quantity that minimizes the total cost associated with ordering and holding inventory. It balances two key components of inventory cost — ordering cost (cost per order placed) and holding cost (cost of storing inventory). The EOQ formula is derived to achieve cost efficiency by identifying the point where the total cost curve is at its lowe

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Q2 What is meant by Independent demand inventory and what are its components?  How does Independent demand inventory affects the retail sector?  5+5

Ans 2.

Meaning of Independent Demand Inventory

Independent demand inventory refers to the type of inventory whose demand is not related to the demand for any other item. In other words, the demand for such items originates from external market conditions such as customer preferences, seasonal trends, or promotional campaigns. This is in contrast to dependent demand inventory, which is directly linked to the demand for a finished

Q3 Discuss the need for Safety Stock in Inventory Management. What are the factors which influence Safety Stock levels? 4+6      

Ans 3.

Need for Safety Stock in Inventory Management

Safety stock refers to the additional quantity of an item held in inventory to reduce the risk of stockouts caused by uncertainties in supply and demand. It acts as a buffer against potential disruptions in the supply chain and variations in customer demand. The need for safety stock becomes critical in environments where lead times fluctuate, forecasts are not completely accurate, or supply delays are common.

Maintaining safety stock ensures smooth operations, helps fulfill customer orders on time, and protects businesses

Assignment Set – 2

Q4 Discuss Common Locator Systems and its key components. What are some of the common Item Placement Theories?  5+5

Ans 4.

Common Locator Systems and Its Key Components

Locator systems are warehouse management mechanisms designed to identify and record the physical location of inventory items within a storage facility. These systems help improve the speed, accuracy, and efficiency of storage and retrieval processes, reducing human error and optimizing space utilization.

There are different types

Q5 What are the stages of Food Product Development Process? Discuss some of the strategies for managing the volume of Product Development Activity in Distribution inventory. 6+4     

Ans 5.

Stages of Food Product Development Process

The food product development process involves a systematic sequence of stages aimed at transforming an idea into a marketable food product. This process ensures that the product meets consumer needs, regulatory standards, and production feasibility. It involves multiple teams including R&D, marketing, and supply chain management.

1. Idea

Q6 Explore the diverse threats of theft encountered by various types of inventories. 10

Ans 6.

Diverse Threats of Theft in Inventories

Theft is a critical concern in inventory management and significantly impacts profitability and operational efficiency. Different types of inventories — raw materials, work-in-progress (WIP), finished goods, and high-value items — are exposed to varied forms of theft. These threats arise from both internal (employee-related) and external (organized crime, customers, vendors) sources.

1. Theft of Raw Materials

Raw materials are susceptible to