| SESSION | JULY-AUGUST 2025 |
| PROGRAM | MASTER OF BUSINESS ADMINISTRATION (MBA) |
| SEMESTER | II |
| COURSE CODE & NAME | DMBA214 BUSINESS RESEARCH METHODS (R/PYTHON) |
Assignment Set – 1
Q1. What are the different types of research designs? Provide examples of how each type is applied in business research. 4+6
Ans 1.
Research design refers to the overall plan, structure, and strategy used to conduct research in a logical and systematic manner. It serves as a blueprint that guides data collection, measurement, and analysis. In business research, an appropriate research design ensures that the study objectives are met accurately and efficiently. The types of research designs broadly fall under three categories — exploratory, descriptive, and causal designs. Each serves a distinct purpose depending on the research problem.
Types of Research Designs and Applications
- Exploratory Research Design
Exploratory design is used when the researcher has limited knowledge about the problem and wants to gain new
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Q2. What are the key features of RStudio, and how does it enhance the functionality of base R? Describe the purpose of each pane in the RStudio interface. 3+3+4
Ans 2.
RStudio is an integrated development environment (IDE) for R programming, designed to simplify the process of writing, running, and managing R code. While base R provides the statistical and computational core, RStudio enhances its usability through an intuitive interface, organized workspace, and productivity tools that support data analysis and visualization.
Key Features of
Q3. Explain the differences between structured, semi-structured, and unstructured data collection methods. 10
Ans 3.
In business research, data collection is the foundation for generating insights that guide decisions and strategies. Depending on the nature of information and research objectives, data can be categorized as structured, semi-structured, or unstructured. These categories differ in terms of format, organization, and analytical approach. Understanding their distinctions helps researchers select
Assignment Set – 2
Q4. Discuss how to implement simple linear regression and perform its visualization in R (provide codes). 5+5
Ans 4.
Implementing Simple Linear Regression and Visualization in R
Concept and Assumptions
Simple linear regression models the relationship between a numeric outcome Y and a single predictor X using Y=β0+β1X+ε. Before fitting, check core assumptions: linearity between X and Y, independence of errors, constant variance (homoscedasticity), and approximate normality of residuals. In practice, visual scans and basic diagnostics go a long way; if relationships curve, a transformation or a different model may be better.
Data Preparation and
Q5. Discuss the structure and various components of research report. 4+6
Ans 5.
Structure and Components of a Research Report
A research report is a coherent narrative that documents why a study was undertaken, how it was executed, what was found, and why those findings matter. Its structure balances readability with methodological transparency, enabling peers to evaluate rigor and replicate results.
Front Matter
Begin with the title page,
Q6. A random sample of 395 people in a country were surveyed to find out if gender is independent of education level. Each person was asked to report the highest education level they had obtained. The data that resulted from the survey is summarized in the following table:
| Gender | High School | Bachelors | Masters | Ph.D. | Total |
| Female | 60 | 54 | 46 | 41 | 201 |
| Male | 40 | 44 | 53 | 57 | 194 |
| Total | 100 | 98 | 99 | 98 | 395 |
Formulate the hypothesis and test that are gender and education level dependent at 5% level of statistical significance? 2+8
Ans 6.
The Chi-square test of independence is a non-parametric statistical method used to determine whether two categorical variables are related or independent of each other. It compares the observed frequencies in each category with the expected frequencies calculated under the assumption of independence. If the
| SESSION | JULY-AUG 2025 |
| PROGRAM | MASTER OF BUSINESS ADMINISTRATION |
| SEMESTER | 2 |
| COURSE CODE & NAME | DMBA215 OPERATION MANAGEMENT |
Assignment Set – 1
Q1. Explain in details various trends in Operation Management. 10
Ans 1.
Operation Management (OM) is the backbone of every organization that focuses on designing, controlling, and improving production and business operations. Over the years, OM has evolved from traditional production systems to modern, technology-driven frameworks. The latest trends in operations reflect digital transformation, sustainability, and the integration of advanced data analytics in decision-making.
Digital Transformation and Automation
One of the most significant trends in operations management is the shift towards automation and digitization. With Industry 4
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Q2. Discuss in detail the components of cost strategies. 10
Ans 2.
Components of Cost Strategies
Cost strategies play a crucial role in operational success by helping organizations achieve profitability and maintain a competitive advantage. Effective cost management involves analyzing production costs, identifying cost drivers, and developing strategies to optimize expenses without compromising quality or customer satisfaction.
Fixed and Variable Costs
The first step in cost strategy development
Q3. Evaluate the application of Little’s Law in process management. 10
Ans 3.
Application of Little’s Law in Process Management
Little’s Law is a fundamental principle in process management and operations that connects work-in-progress (WIP), throughput rate, and cycle time. It helps managers understand how efficiently a process operates and where bottlenecks may exist. The law provides a simple yet powerful tool to optimize workflow, productivity, and resource allocation.
The mathematical expression of
Assignment Set – 2
Q4. Discuss in detail about capacity utilization rate. 10
Ans 4.
Capacity Utilization Rate
The capacity utilization rate is a critical metric in operations management that measures how effectively an organization uses its available production capacity. It indicates the percentage of total potential output that is actually being achieved over a specific period. This measure not only reflects operational efficiency but also helps management make informed decisions regarding production planning, investment, and workforce management. An optimal capacity utilization rate ensures that
Q5. Explain the process of location planning and its strategic importance. 10
Ans 5.
Location planning is a fundamental aspect of operations management that involves selecting the most suitable site for an organization’s operations. It is a long-term strategic decision that influences production costs, supply chain efficiency, customer satisfaction, and overall profitability. A well-chosen location
Q6. Describe in detail the concept of JIT. 10
Ans 6.
Just-in-Time (JIT) is a production and inventory management philosophy developed in Japan, primarily by Toyota, to improve efficiency and reduce waste within manufacturing systems. It focuses on producing and delivering products in precise quantities and at the exact time they are required in the production process, thereby eliminating the need for excess inventory and minimizing storage costs. The
| SESSION | JULY-AUGUST 2025 |
| PROGRAM | MASTER OF BUSINESS ADMINISTRATION (MBA) |
| SEMESTER | II |
| COURSE CODE & NAME | DMBA216 HUMAN RESOURCE MANAGEMENT |
Assignment Set – 1
Q1. Discuss the impact of globalisation on HR practices in India. 10
Ans 1.
Globalisation has significantly transformed Human Resource Management (HRM) practices in India. With the integration of global markets, increased foreign investments, and rapid technological progress, Indian organizations have redefined their HR strategies to remain competitive and globally aligned. HR departments now play a crucial role in developing human capital that can adapt to international standards and multicultural work environments.
Changing Nature of HR Practices
Globalisation has brought both
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Q2. Describe Human Resource Planning. Elaborate on the process of Human Resource Planning. 2+8
Ans 2.
Human Resource Planning (HRP) is the process of forecasting and determining an organization’s future human resource requirements to ensure the right number of employees with the right skills are available at the right time. It acts as a bridge between strategic objectives and workforce capabilities, ensuring optimum utilization of human resources.
Meaning of Human Resource Planning
Q3. Explain the term ‘Recruitment’. Explain the various sources of recruitment. 2+8
Ans 3.
Recruitment is a fundamental function of Human Resource Management that ensures an organization attracts and hires suitable candidates to fill vacant positions. It serves as the first step in building a competent workforce capable of achieving business goals. The success of recruitment depends on identifying, attracting, and selecting the right individuals who match the job requirements and
Assignment Set – 2
- Discuss the significance of training in an organisation. 10
Ans 4.
Training is one of the most essential functions of Human Resource Management (HRM) that focuses on enhancing the skills, knowledge, and competencies of employees to improve performance and achieve organizational goals. In the modern competitive and technology-driven environment, organizations must continually develop their human resources to maintain productivity, efficiency, and innovation. Training helps employees adapt to changes, improve their capabilities, and
Q5. Explain the concept of 360-degree appraisal. Discuss its benefits. 2+8
Ans 5.
A 360-degree appraisal is a modern performance evaluation system that provides a comprehensive assessment of an employee by gathering feedback from multiple sources. Unlike traditional appraisal systems, which rely solely on a supervisor’s judgment, this approach incorporates feedback from peers, subordinates, managers, and even customers. It offers a holistic view of an employee’s performance, behavior, and interpersonal relationships, promoting
Q6. Explain the concept of Employee Welfare and the benefits of Employee Welfare. 5+5
Ans 6.
Employee welfare is an integral part of Human Resource Management that focuses on improving the physical, mental, and social well-being of employees. It includes all initiatives and facilities provided by employers to ensure comfort, safety, and job satisfaction. Welfare measures not only enhance the quality of work life but also improve productivity, loyalty, and industrial harmony. In modern
| SESSION | JULY-AUGUST 2025 |
| PROGRAM | MASTER OF BUSINESS ADMINISTRATION (MBA) |
| SEMESTER | II |
| COURSE CODE & NAME | DMBA217 MANAGEMENT ACCOUNTING |
Assignment Set – 1
Q1. Explain Management Accounting and highlight key challenges of implementing management accounting in organisations? 3+7
Ans 1.
Management Accounting is a specialized branch of accounting that focuses on providing financial and non-financial information to managers for decision-making, planning, and control purposes. Unlike financial accounting, which records and reports transactions for external users, management accounting emphasizes internal analysis, forecasting, and strategy formulation to enhance business performance. It integrates accounting, finance, and management disciplines to ensure effective organizational control.
Management Accounting can be
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Q2. Discuss the role of Fund Flow Analysis in financial decision-making and explain how does an increase or decrease in working capital impact fund flow? 5+5
Ans 2.
Fund Flow Analysis is a vital financial tool used to examine the movement of funds within an organization during a specific period. It highlights how financial resources are generated and utilized, providing insights into the company’s financial health and liquidity position. This analysis helps management understand the changes in working capital and assists in strategic financial decision-making.
Role of Fund Flow Analysis in
Q3. From the following balance sheets of Joy Ltd prepare a cash flow statement with the indirect method.
| Liabilities | 31/3/24 | 31/3/25 |
| Equity share capital | 3,00,000 | 4,00,000 |
| 8% redeemable preference share capital | 1,50,000 | 1,00,000 |
| General reserve | 40,000 | 70,000 |
| Profit and loss account | 30,000 | 48,000 |
| Proposed dividend | 42,000 | 50,000 |
| Trade payables | 55,000 | 83,000 |
| Bills payable | 20,000 | 16,000 |
| Provision for taxation | 40,000 | 50,000 |
| Total | 6,77,000 | 8,17,000 |
| Assets | ||
| Goodwill | 1,15,000 | 90,000 |
| Land and buildings | 2,00,000 | 1,70,000 |
| Plant | 80,000 | 2,00,000 |
| Trade receivables | 1,60,000 | 2,00,000 |
| Stock | 77,000 | 1,09,000 |
| Bills receivable | 20,000 | 30,000 |
| Cash | 15,000 | 10,000 |
| Bank | 10,000 | 8,000 |
| Total | 6,77,000 | 8,17,000 |
Ans 3.
Cash Flow Statement of Joy Ltd. for the Year Ended 31st March, 2025 (Indirect Method)
Step 1: Calculation of Net Profit for the Year
Profit & Loss Account (Closing ₹48,000 – Opening ₹30,000) = ₹18,000
Add: Transfer to General Reserve = ₹30,000
Add: Proposed
Assignment Set – 2
Q4. ‘The profit is the product of the P/V ratio and the margin of safety’. Comment. 10
Ans 4.
The statement “Profit is the product of the P/V ratio and the margin of safety” is an important principle in cost–volume–profit (CVP) analysis, which forms the basis of managerial decision-making in management accounting. The Profit/Volume (P/V) ratio, also known as the contribution margin ratio, measures the relationship between contribution and sales, while the margin of safety indicates
Q5. Outline the steps to install a budgetary control system in an organisation, including roles of the Budget Controller and Budget Committee. 6+4
Ans 5.
Steps to Install a Budgetary Control System
A budgetary control system is a systematic process for planning, coordinating, and controlling financial activities within an organisation. Its installation requires careful structuring, clear communication, and accountability mechanisms.
- Establishment of Objectives:
The first step is to clearly define the
Q6. Standard time = 1.5 hours per unit;
Standard rate (SR) = ₹120 per hour.
Actual output = 600 units;
Actual hours (AH) = 960 hours at Actual rate (AR) = ₹125 per hour.
Compute the following:
Labour Cost Variance (LCV),
Labour Rate Variance (LRV) and
Labour Efficiency Variance (LEV). 3+3+4
Ans 6.
Calculation of Labour Cost Variances
Given:
| Particular | Symbol | Value |
| Standard time per unit | ST | 1.5 hours |
| SESSION | JULY-AUGUST 2025 |
| PROGRAM | MASTER OF BUSINESS ADMINISTRATION (BBA) |
| SEMESTER | II |
| COURSE CODE & NAME | DMBA218 FINANCIAL MANAGEMENT |
Assignment Set – 1
Q1. XYZ Ltd. issues preference shares of ₹100 each:
Issue price: ₹95 (i.e., at ₹5 discount)
Dividend rate: 12%
Redemption value: ₹110
Redemption period: 5 years
Floatation cost: ₹2 per share
Required:
Calculate the cost of preference share capital (Kp) for the company in case of:
- a) Irredeemable preference shares
- b) Redeemable preference shares 5+5
Ans 1.
Given Data
| Particular | Symbol | Value |
| Face Value | FV | ₹100 per share |
| Issue Price | IP | ₹95 (Issued at ₹5 discount) |
| Dividend Rate | D | 12% |
| Redemption Value | RV | ₹110 |
| Redemption Period | n | 5 years |
| Floatation Cost | F | ₹2 per share |
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Q2. Explain the difference between profit maximization and wealth maximization. Which one is considered a better objective of financial management, and why? 10
Ans 2.
Financial management revolves around setting clear objectives that guide a company’s financial decisions. Two of the most commonly discussed goals are profit maximization and wealth maximization. While both aim at improving a firm’s financial performance, they differ in scope, approach, and long-term implications. Understanding their distinction is crucial for managers to
Q3a) Compute the future value of ₹10,000 to be invested for a period of 5 years at an annual interest rate of 12%.
- b) Compute the present value of ₹10,000 expected to be received after 5 years, assuming the same discount rate. 5+5
Ans 3.
Time Value of Money Calculations
(a) Future Value (FV) of ₹10,000 Invested for 5 Years at 12%
Formula:
Where:
PV = Present Value = ₹10,000
r = Rate of interest = 12% = 0.12
n = Number of years = 5
Substitute the values:
Future
Assignment Set – 2
Q4. A company has an annual demand for a product of 12,000 units. The cost of placing an order is ₹500, and the carrying cost per unit per year is ₹2.
Calculate the Economic Order Quantity (EOQ).
Determine the number of orders the company should place annually. 5+5
Ans 4.
Calculation of Economic Order Quantity (EOQ) and Number of Orders
Given
| Particular | Symbol | Value |
| Annual Demand | D | 12,000 units |
| Ordering Cost per Order | Co | ₹500 |
| Carrying Cost per Unit per Year | Cc | ₹2 per unit |
(a) Economic Order Quantity (EOQ)
Formula:
Q5. Both excessive and inadequate working capital are not ideal for an organization. Do you agree with this statement? Justify your answer by explaining the consequences of both situations. 10
Ans 5.
Working capital represents the difference between current assets and current liabilities and reflects a firm’s short-term financial health and liquidity. It ensures the smooth functioning of day-to-day operations, enabling timely payment of obligations and maintenance of sufficient inventory levels. However, both excessive working capital and inadequate working capital can adversely impact the efficiency and profitability of a business. Thus, maintaining an optimal level of
Q6. The cost of a project is ₹60,000 and it is expected to generate the following cash inflows over four years:
| Year | Cash Inflows (₹) |
| 1 | ₹18,000 |
| 2 | ₹20,000 |
| 3 | ₹22,000 |
| 4 | ₹15,000 |
The required rate of return (discount rate) is 10%.
The discount factors at 10% are:
| Year | PV Factor @ 10% |
| 1 | 0.909 |
| 2 | 0.826 |
| 3 | 0.751 |
| 4 | 0.683 |
Appraise the project using:
- Net Present Value (NPV)
- Profitability Index (PI)
Also, recommend whether the project should be accepted or rejected.
Ans 6.
Project Appraisal Using NPV and Profitability Index (PI)
Given
| Year | Cash Inflows (₹) | PV Factor @10% | Present Value (₹) |
| 1 | 18,000 | 0.909 | 18,000 × 0.909 = 16,362 |
| 2 | 20,000 | 0.826 | 20,000 × 0.826 = 16,520 |
| 3 | 22,000 | 0.751 | 22,000 × 0.751 = 16,522 |
| 4 | 15,000 | 0.683 | 15,000 × 0.683 = 10,245 |
| SESSION | JULY- AUGUST 2025 |
| PROGRAM | MASTER OF BUSINESS ADMINISTRATION (MBA) |
| SEMESTER | II |
| COURSE CODE & NAME | DMBA219 LEGAL ASPECTS OF BUSINESS |
Assignment Set – 1
Q1. Evaluate the significance of each essential element in ensuring the enforceability of a contract under the Indian Contract Act, 1872. 2+8
Ans 1.
The Indian Contract Act, 1872 lays down the fundamental framework for creating legally binding agreements in India. According to Section 10 of the Act, an agreement becomes a contract only when it is enforceable by law. To be valid, it must fulfill certain essential elements such as offer and acceptance, lawful consideration, capacity, free consent, lawful object, and intention to create legal obligations. Each of these plays a crucial role in ensuring enforceability.
Offer and Acceptance
A valid contract begins with a lawful offer by one party and its unconditional acceptance by the other. The
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Q2. Discuss the different modes of dissolution of a partnership firm under the Indian Partnership Act, 1932. 10
Ans 2.
Dissolution of a partnership firm refers to the termination of the partnership relationship between all partners, resulting in the closure of business operations and settlement of accounts. The Indian Partnership Act, 1932 (Sections 39 to 47) outlines various modes through which a firm may be dissolved. These include dissolution by agreement, compulsory dissolution, dissolution on contingencies, dissolution by notice, and dissolution by court order.
Dissolution by Agreement (
Q3. Assess the importance of each essential element in determining the validity of a contract of sale under the Sale of Goods Act, 1930. 10
Ans 3.
The Sale of Goods Act, 1930 governs contracts of sale of movable goods in India. According to Section 4(1), a contract of sale is an agreement whereby the seller transfers or agrees to transfer the ownership of goods to the buyer for a price. To be valid, the contract must fulfill several essential elements such as two parties, transfer of ownership, goods, price, capacity, and lawful object. These elements
Assignment Set – 2
Q4. Illustrate how companies in India implement CSR activities in compliance with the provisions of the Companies Act, 2013. 10
Ans 4.
Corporate Social Responsibility (CSR) in India became a statutory obligation through the Companies Act, 2013. Section 135 of the Act and the Companies (CSR Policy) Rules, 2014, mandate qualifying companies to spend a portion of their profits on socially beneficial activities. The purpose is to encourage corporate participation in inclusive growth, environmental sustainability, and social welfare.
Legal Framework under Section 135
As per Section 135(1), CSR provisions apply to companies having a net worth of ₹500 crore or more, or a
Q5. Discuss the rights of consumers under the Consumer Protection Act, 2019. 10
Ans 5.
The Consumer Protection Act, 2019 was enacted to safeguard the interests of consumers in India and to replace the earlier Act of 1986. It broadens the scope of consumer rights and strengthens the mechanisms for grievance redressal. The Act aims to protect consumers from unfair trade practices, defective goods, and deficient services while ensuring fair competition in the marketplace.
Right to Safety
Consumers have the right to be protected against goods and services that are hazardous to life and property. This right ensures that manufacturers and service providers maintain safety standards.
Q6. Explain the concept of a patent and describe the procedure for obtaining one under the Indian Patent Act, 1970. 3+7
Ans 6.
Concept and Importance of Patent
A patent is a statutory right granted to an inventor for a novel, useful, and non-obvious invention. It provides exclusive rights to manufacture, use, sell, or license the invention for a specific period, usually 20 years. In India, the Patent Act, 1970 governs patent registration and protection, aiming to encourage innovation and technological advancement.
Under Section 2(1)(j) of the