Pondicherry University MCS Syllabus

Unit 1: The Newer Paradigms of Management control systems
Definition, Meaning, nature, and purpose of Management Control Systems, four paradigms of control, four levels of control, Twelve commandments of control design, management, administration, organisation, organisational structure, management control structure, Management control process, strategic planning, organisational goals, organisational climate, Six sources of tensions in control systems, Span of control, determination of span of control, MBO, MBE, SBU, 3600 Technique, SWOT analysis, Delegations and decentralisations, new peoples management (NPM), social responsibility, conflict management, mutual supportive management systems.

Unit 2: Traditional instruments of control in organisations
Definition of audit, Types of audit, External audit, Internal audit, Internal controls, Operational audit, Social audit, Statutory audit, Cost audit, Special audit, Efficiency audit, proprietary audit, compliance audit, energy audit, Govt audit, and Environmental accounting, Green accounting, Management audit, Procedure for introduction of management audit, uses of management audit, marketing audit, distribution audit, Multiple rules of an auditor, Difference between auditing and investigation, Practical Problems

Unit 3: Accountability and Responsibility in organisations
Responsibility Accounting, Concept of responsibility centre, cost centre, profit centre, investment centre, ABC costing, Transfer prices, Budgetary control, flexible budget, zero base budget, performance budgeting, master budget, control ratios, performance report, analysis of variance(standard costing control), Financial statement and control, Network analysis (PERT, CPM), C VP Analysis, Sensitivity analysis(what if analysis), Operation research, Randomise block design, Latin square test for control, and Process costing control, Practical Problems

Unit 4: The Newer dimensions of control
Behavioural aspect of management control, motivations, quality of work life, morale, participatory management, learning curves, HR accounting, knowledge management control, risk management, replacement technique, controls for different situations, measuring performance to match strategy, Balanced score cards, Practical Problems

Unit 5: Management control in specialised organisations (Public utility)
Sectorial applications, controlling of financial sector, banking sector, the balance sheet concept, the concept of schedule of advances for bankers, insurance sector, system of insurance accounts, non-profit organisations, public service organisations, Public utility accounts (Double accounts), accounts, Corporate Sector Accounts, Amalgamation Absorption and External Reconstruction, Holding company, co-operative business, Practical Problems.

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Pondicherry University Notes For Management Control System