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Business Process Integration

In document Financial Statement Analysis (Page 55-86)

Objective

To develop a hands-on understanding of the concepts underlying enterprise system.

Contents

Creation of a fully functioning company with emphasis on Sales and Distribution (SD), Materials Management (MM), Production Planning and control (PP), Financial Accounting (FI), Controlling (CO) , Reconfigure an SAP system as a company grows or shrinks, Test and document the configuration process, Importance of organizational

structure, master data and organizational rules in the configuration process. Case Studies.

Text Books

1. Simha R. Magal, Jeffrey WordIntegrated Business Processes with ERP Systems,ISBN 978-0-470-47844-8, 2012

2. Roger Hayen, SAP R/3 Enterprise Software, McGraw-Hill Irwin, 2007 3. Business Process Integration I and II Study Book, SAP, 2010

Reference Books

1. Thomas A. Curran, Gerhard Keller, Andrew Ladd , SAP R/3 Business Blueprint:

Understanding Enterprise Supplychain management [Paperback], 1999

DATA COMMUNICATIONS & NETWORKING Objectives

Data communications and networking may be the fastest growing technologies in our culture today. One of the ramifications of that is a dramatic increase in the number of professions where an understanding of these technologies is essential for success.

Contents

Analog & digital transmission, Data networking concept; Hubs, Hubs, Bridges, and Switches;

OSI reference Model; Application layer Protocols: HTIP, FTP, SMTP, POP3, IMAP, DNS;

Ethernet Technologies, Wireless networks technology and applications, Cellular & other communication technologies and applications, High speed digital access: DSL, Cable modem, Wireless LAN , Satellite communications

Textbooks

 Tannenbaum, A.S., Computer Networks, Prentice Hall of India, Latest Edition

 Forouzan B.A., Data communications and networking, Tata Mcgraw Hill

SOFTWARE QUALITY MANAGEMENT Objectives

To discuss various concepts and models of software quality management with special emphasis on the Prevailing trends in the industry.

Contents

Measurement and metrics; metrics integration with software engineering process; metrics Validation; Halstead’s software science; complexity metrics; software product and process quality; software reliability and availability measures; software quality; assurance management documentation ; reviews and audits; Software Testing; Software Configuration Management, Change and version control; Quality related certification models; Information technology systems audit; Comparison of the ISO 9000 model with SEI’s CMM; quality-related certification models, Six Sigma Concepts.

Textbooks

 Moriguchi S., Software Excellance; A total Quality ManagementGuide. Productivity Press,1997.

 Zellls L., Managing Software Projects: QED Information Sciences. Massachusetts:

Wellesly, 1990.

 Mordechai B.M. and Marliss G.S., Software: Producing Practical Consistent Software. International Thomson Computer Press, 1997.

ENVIRONMENTAL MANAGEMENT AREA Course Code EM1. SHOP FLOOR WASTE MANAGEMENT Objectives

To introduce students to the concepts & steps of identifying and eliminating waste from the shop floor.

Contents

What is waste, how does waste occur, Classification of waste: The three MUs, The 5M+Q+S, flow of goods, Seven deadly wastes, Tools for analyzing current conditions quickly &

effectively. How to reduce/remove waste, Seven principles for identifying and reducing waste during operations. Lean to sustainability; value stream mapping: Hazardous material used/generated, water used. Reverse logistics – environmentally friendly recovering &

reusing of parts & materials.

Text Books

 Identifying Waste on the Shopfloor, Productivity press, NY, 2010

 Green Manufacturing, Productivity press, NY, 2008

ENVIRONMENTAL IMPACT ASSESSMENT FOR DEVELOPMENT PROJECTS Objective

To familiarize students with the approach, tools and techniques in Environmental Impact Assessment (EIA).

Contents

History of EIA, Utility of the EIA process, EIA Notification of 2006 and Amendments, Planning and Management of Impact Assessment Studies, EIA Methodologies, Prediction and Assessment of Impacts on the Air, Water, Land, Noise, Social and Biological Environments, Decision Methods for Evaluation of Alternatives, Generation of Environmental Management Plan, Public Participation in Environmental Decision Making, Post-project Monitoring.

Environmental Statement and Case Studies Textbooks

 Canter L W, Environmental Impact Assessment, 2nd Edition, McGraw Hill Inc. New York, 2003.

 Lawrence DP, Environmental Impact Assessment: Practical Solutions to Recurrent Problems, John Wiley & Sons, New York, 2003.

Reference books

 Petts J, Handbook of Environmental Impact Assessment, Vols. 1& 2, Oxford: Blackwell Science, 1999.

 Website: http://www.envfor.nic.in/

Course Code EM3. STRATEGIC CORPORATE SOCIAL RESPONSIBILITY Objective

To understand business context of corporate social responsibility (CSR) and conceptual framework within which CSR is analyzed.

Contents

Definitions and origin of CSR; Stakeholder Capital; Corporate Citizenship: Social responsibility, responsiveness and Performance; Stakeholder Approach to Busines; The social responsibility of business-profit making or beyond? The traditional and modern view of business’ socio-economic role; The business responsibility to government, consumers, community, natural environment, shareholders, activist groups, employees, and international market place; An introduction to models of CSR: Different models of CSR.

Text Books

 Hancock John (Ed.), Investing in Corporate Social Responsibility, 1st South Asian Edition, Kogan Page, London, UK, 2007.

 Istemi Demirag (Ed.), Corporate Social Responsibility, Accountability and Governance: Global Perspectives, Greenleaf publishing, Sheffield, 2005.

 Archie B. Carroll and Buchholtz Ann K. Business and Society: Ethics and Stakeholder Management, 5th edition, Thomson Press. USA, 2003.

 HBR on Corporate Responsibility, HBSP, 2003.

ECONOMICS AREA

INDUSTRIAL ORGANIZATION Objectives

Introduce the study of industrial organization, which is essentially the economic analysis of imperfectly competitive markets and their relationship to the structure and strategies of firms.

Contents

Introduction to industrial organization, theory of firm, market concentration and monopoly power, social cost of monopoly, market power and product quality; price discrimination, price and non-price competition, product differentiation; collusive and non-collusive oligopoly;

mergers, entry deterrence and limit pricing; information and strategic behavior, advertising;

research and development, competition as regulator, antitrust policies, technological change and research and development.

Text Books

 Tirole, Jean, The Theory of Industrial Organization, New Delhi, Prentice-Hall India, 1996.

 Shy, Oz, Industrial Organization: Theory and Applications, MA, MIT Press, 1995 Reference

 Church, Jeffrey and Ware, Roger, Industrial Organization: A Strategic Approach, McGraw Hill, 2000.

BUSINESS ANALYSIS AND ECONOMETRIC APPLICATIONS Objectives

This course equips students with tools of business analysis and econometrics for the practical business applications.

Contents

Business analysis, market share analysis, value added analysis, cost and profitability analysis, SWOT analysis, econometrics- definition, objective and approaches, tools and methods of econometrics, problems of single equations and simultaneous equations, problems associated with different types of data, business forecasting and scenario analysis.

Text books

 Damodar Gujrati, 2012, Econometrics- by examples

 Oster S M, 1999, Modern Competitive Analysis, Oxford University Press

Ron Davis, 2011, Quantitative Business Analysis

RESOURCE ECONOMICS Objectives

The objective of this course is to make students understand the optimal use and allocation of scarce resources.

Contents

Resource scarcity for future, Types of resources - depletable, renewable, recyclable, replenish able etc- land, labour, water, energy, forests etc, understanding these resources and their market dynamics, economic failure in the efficient use of resources, efficient resource

allocation – extraction cost, static and dynamic efficiency, common pool resources, economic valuation of resources- social cost-benefit analysis, regulation of resources use.

Text books

 Tom Tietenberg and Lynne Lewis, 2012, Environmental & Natural Resource Economics (9th Edition) Addison-Wesley Series in Economics

 Clement A Tisdell, Resource and Environmental Economics: Modern Issues and Applications, 2010

 Jon M. Conrad, Resource Economics, 2010

 John C. Bergstrom and Alan Randall, Resource Economics: An Economic Approach to Natural Resource and Environmental Policy, Third Edition, 2010

 Barry C. Field, Natural Resource Economics: An Introduction, 2008

ECONOMICS OF STRATEGY Objectives

To provide an understanding of strategic issues of business and carrying out strategy analysis Contents

Strategy and Economics, Horizontal Boundaries of the Firm: Economies of Scale and Scope, Competitors and Competition, Market Structure and Pricing Strategy, Industry Analysis:

Porter’s Five-Forces Model, Strategic Positioning for Competitive Advantage, Advertising and Product Differentiation, Research, Development and Innovation, Diversification

Text Books

 Beasnko, David, Dranevo, David, Shanley, Marks and Schaefer, Scott, Economics of Strategy, John Wiley & Sons, 2004.

 The Economics of Business Strategy, John Lipczynski and John Wilson, Pearson Education Ltd, 2004.

Reference

 McAfee, Preston R., Competitive Solutions, The Strategist’s Toolkit, Princeton University Press, 2002.

MANAGERIAL ECONOMICS Objectives

To assist the managers for arriving at suitable firm level decisions for desired business outcomes.

Contents

Introduction - problem of Scarcity; Demand and supply- market equilibrium; Consumer behavior-utility analysis-budget constraints-consumer equilibrium- elasticity of demand and supply; Demand estimation and forecasting techniques; Theory of production- short run and long run production function – optimal input combination and producer equilibrium-efficiency concept- returns to scale; Theory of Costs- short run and long run costs- economies of scale and learning curve- breakeven analysis; Market structure and strategic behavior of firm- perfect competition- monopoly-monopolistic competition; Pricing practices; Regulatory issues.

Text Books

Dominick Salvatore, Managerial Economics, Principles & Worldwide Applications, 7th edition, Oxford University Press, 2012.

 Thomas and Maurice, Managerial Economics, McGraw Hill, 2010.

Reference Books

 Robert S Pindyck, Daniel L Rubinfield and Prem L Mehta, Microeconomics, 7th Edition, Pearson, 2009.

 Mark Hirschey, Managerial Economics: An Integrative Approach, 2010.

 Gupta G. S., Managerial Economics, McGraw Hill.

MACROECONOMIC ENVIRONMENT AND POLICY Objective

To provide an in-depth understanding of the various elements of macroeconomic environment and policy frame work

Contents

Essence of Macro Economics- Microeconomic foundations of Macroeconomics -Concept of Circular Flow of Income- Measuring the economic activity- National Income Accounting (Product, Income and Expenditure Methods)- problems in national income accounting;

structural transformation of Indian economy, Aggregate demand and aggregate supply;

Consumption Function - Investment multiplier-Fiscal Policy; Money and its functions-Monetary Policy- functions-Monetary Transmission Mechanism; Economic growth and development;

Inflation and unemployment ; Open-economy macroeconomics-Balance of Payments and Exchange rate.

Texts

 Paul A Samuelson and William D Nordhaus Macroeconomics 19th Edition (Indain Adapted Version), McGraw Hill.

 G.S. Gupta Macroeconomics: Theory and Applications 3rd Edition, McGraw Hill.

Additional Books

 Macroeconomics Dornbusch, Fisher & Startz et al. 10th Edition Tata McGraw Hill

 N. Gregory Mankiw , Macroeconomics, , 7th Edition, Worth Publishers

FINANCE AREA ELECTIVES

ADVANCED FINANCIAL STATEMENT ANALYSIS Objective

The objective of this course is to impart an in depth knowledge of using financial statements for forecasting, equity security analysis, credit analysis and valuation

Contents

Analysis of Revenue - Analysis of Inventory and Expenses - Analysis of Fixed Assets and Depreciation - Analysis of Income Taxes and Analysis of Financing Liabilities - Analysis of Leases and Off-Balance-Sheet Debt and Analysis of Retirement Benefit Plans - Analysis of Financial Statements: A synthesis - Accounting Analysis: A Synthesis - Recasting the financial statements: A Synthesis Accounting and Finance Based Measures of Risk -Valuation and Forecasting based on Financial Statement Analysis.

Text Books

 The Analysis and Use of Financial Statements by White, Sondhi, and Fried, published by John Wiley and Sons.

 Financial Statement Analysis: Practitioners Guide, Martin S Fridsonn, Fernando Alverz, Wiley Finance, 2nd Edition, 2011.

 Financial Statement Analysis, George Foster, 2nd Edition, Pearson Education, 2011.

STRATEGIC COST MANAGEMENT Objective

The course deals with the accounting that managers use for decision making. The focus is on basic concepts, analysis, tools and techniques and procedures as managerial tools for business strategy and implementation.

Contents

Introduction: Management Accounting and Control – Strategic Cost Management – Value Chain Analysis – Value Engineering – Kaizen Costing - Absorption Costing - ABC and Capacity Costing - ABM, Pricing and Customer Profitability -Process Costing - Joint products and By Product Cost - Measuring Cost of Quality - Relevant Cost Analysis - Target costing & life cycle cost management - Cost Decisions in Multi division Settings - Transfer Pricing – Methods and Behavior - Budgeting Mechanics - Flexible Budget and Variance Analysis – Responsibility Accounting – Performance Measurement – Balance Score Card – Economic Value Added.

Text Books

 Cost Accounting by Charles T Hongrane, Srikant Datar, George Foster, PHI.

Thirteenth Edition.

 Accounting Text and Cases by Robert Anthony, David Hawkins and Kenneth Merchant.

 Management control systems; Robert Anthony and Vijay Govindrajan, THM.

FINANCIAL INTERMEDIARIES AND MARKETS Objective

To explain the quantitative part of Financial Institution and Market. To explain the price discovery process in Financial Market ective:

Contents:

Savings and Financial Intermediation - Primary Market, Secondary Market - Money Market

& Government Securities Market, Market Regulators, Financial Intermediaries, Cooperative Credit Development Banking Investment Banking Commercial Banking, -Non Banking finance Company, - Mutual Funds, Insurance Companies. Regulation of Financial Markets and Institutions.

Text Books:

 Financial Institutions and Markets, Frank J Fabozi, Pearson Publishers.2011

 Financial Institutions and Markets, Jeff Madura, Pearson,2011

 Financial Institutions and Markets, Saunders, Tata McGraw Hill,2012.

INVESTMENT ANALYSIS AND PORTFOLIO MANAGEMENT Objective

To provide practical insights into investment analysis and manage portfolios using most advanced techniques.

Contents

Asset Allocation Decision - An introduction to portfolio management - An introduction to asset pricing models - Organization & functioning of security markets - Security Market Indices - Efficient capital markets- Market efficiency and anomalies - An introduction to security valuation - Industry analysis - Equity: Concepts & Techniques - Company analysis and stock valuation - Technical analysis - Introduction to Price Multiples -. Features of Debt securities - Risk associated with investing in Bonds - Overview of bond sectors &

instruments - Understanding yield spreads - Monetary policy in an environment of global financial markets Yield measure, spot and forward rates The capital asset pricing model -Index models - Arbitrage pricing theory and multifactor models of risk & return - The theory of active portfolio management -. The portfolio management process and the investment policy statement.

Text Books

 1. Investment Analysis and Portfolio Management, Frank K R, and Keith C B, The Dryden Press, Harcourt Court College Publishers, 11th edition.

 2. Investments, Kane, Bodie, Marcus, Allen, Mohanty, Tata McGraw Hill Publishers, 10th Edition.

 3. Practical Investment Management, Robert A Strong, Thomson Publishers, 6th Edition.

FINANCIAL RISK MANAGEMENT

Objectives

This course deals with the ways in which risks are quantified and managed by financial institutions. Among the topics covered are the nature of financial institutions and their regulation, market risk, credit risk, operational risk, liquidity risk, and the credit crisis of 2007.

Contents

Introduction; banks Insurance companies, pension funds, mutual funds, and hedge funds Trading in financial markets, the credit crisis How traders manage risks Value at risk -Volatility, correlation, and copulas - The regulation of financial institutions- Regulation continued, market risk VaR - Market risk VaR continued - Credit risk: estimating default probabilities Counterparty credit risk and credit VaR Operational risk and stress testing -Liquidity risk - Model risk; economic capital and RAROC.

Text Books

 Risk Management and Financial Institutions , John C. Hull, Third Edition, 2011

 Understanding Risk: Theory and Practice of Risk, David Murphy,Chapman and Hall CRC, Financial Mathematics Series. 2011.

 Financial Risk Manager, Philiph Jorion, Wiley, 2012.

COMMERCIAL BANK MANAGEMENT Objective

This course focuses on the management of commercial banks and their role - in the functioning of our economy and financial system.

Contents

Functions and Forms Of Banking - The Bank Regulatory Environment – Evaluating Bank Performance Bank Evaluation An Overview Of Asset / Liability Management Calm) -Techniques Of Asset / Liability Management: Futures, - Options, And Swaps - Investment Management - Credit Evaluation Process - Commercial And Industrial Lending - Real

Estate And Consumer Lending - Liquidity Management - Capital Management - Liabilities Management - Off - Balance - Sheet Activities

Text Books

 Commercial Bank Management, Timothy, Koch, Thomson Publishers, 2012

 Commercial Bank Management, Peter Ross, Pearson Publishers, 2011.

Commercial Banking,: The Management Of Risk, 3dr Edition, By Benton E. Gup And James W. Kolari - WILEY INDIA Publications.

OPTIONS, FUTURES AND SWAPS Objectives

The participants would be introduced to trading mechanisms of the derivative markets. They would be exposed to pricing of the plain vanilla derivative instruments, mainly using arbitrage ideas. The course would also discuss exotic form of derivatives and value at risk.

Contents

Introduction to derivatives Futures Markets Pricing of Forwards and Futures – Swaps -Options Markets - Properties of Option Prices - Trading strategies involving options - Option Pricing – Black-Scholes, Binomial - Options on stock indices, forex, futures - Exotic options Textbooks

 J. C. Hull, Options, futures and other derivatives, Prentice Hall of India, 8th Edition, 2011.

 R. W. Kolb, Futures, options and swaps, Blackwell, 2003.

 R. W. Kolb, Understanding futures markets, Prentice Hall, 1997

ASSET VALUATION AND MODELING Objectives

To emphasize corporate strategy and more difficult, qualitative valuation issues Contents

Valuation concepts - The equity valuation process -. Equity: Markets & Instruments-. Capital markets & the economy - Swap contracts, convertible securities and other embedded derivatives - Competitive strategy: the core concepts - Valuation in emerging markets - ROE breakout: Rerating catalyst Discounted dividend evaluation Free cash flow valuation -Market based valuation: Price multiples - Residual income valuation - Security analysis using value-based metrics - General principles of credit analysis -. Term structure and volatility of interest rates - Valuing bonds with embedded options - Valuing mortgage-backed and asset-backed securities.

Text Book

 Damodaran on Valuation, Aswath Damodaran, Wiley Series, 2011.

 Valuation; Measuring and Managing Value of Companies, McKinsey & Company Inc., Tim Koller, Marc Goedhart – 2005.

 Valuation, Sheridian, Titman, and Anshuman, Pearson India Publishers, 2010.

MERGERS AND ACQUISITIONS AND VALUATION Objectives

To Provide understand of, step-by-step process, starting with the elements of a successful merger, due diligence to ensure that the target firm is sound and fits well with the acquiring firm, and how mergers and acquisitions are financed.

Contents:

A Perspective of Mergers & Acquisitions Common Take Over Tactics and Defenses -Merger and Acquisition Valuation - Regulatory Considerations - Tax Structure and Planning - Structuring the Deal - Alternative Strategies and Structures - Legal Procedures for Mergers. - Competitive strategy: the core concepts - Valuation in emerging markets - ROE breakout: Rerating catalyst Discounted dividend evaluation Free cash flow valuation -Market based valuation: Price multiples - Residual income valuation

Text Books:

 Mergers and Acquisitions: A Guide to Creating Value to the Stake Holders, Michel A Hitt, Jeffrey S Harisson, R Duane Ireland, Oxford Publishers, 2011.

 Structuring Mergers and Acquisitions, Peter A Hunt, Peter Hunt, Wolters Kluwer Law & Business, Aspen Publishers, 2011.

 Takeovers, Restructuring, And Corporate Governance, J. Fred Weston, Mark L.

Mitchell, Pearson Education, 2011.

FIXED INCOME AND STRUCTURED FINANCE Objective

Offer a more detailed look at the basic principles of securitization and an update on collateralized debt obligations. Cover bond mathematics, pricing and yield analytics, and term structure models

Contents

Basic Bond Mathematics, Yield Measures, Conventions. - EMH revisited; Maturity Matching Strategies, Yield Curve Analysis, STRIPS - . Duration and bond immunization - Duration and interest rate elasticity - Convexity: Concept, Measurement, Usage -. Indian debt and money markets. - Interest rate derivatives (FRAs, Caps, Floors, Swaps): Pricing, Trading & Usage.-Default risk: passive and active strategies - Bond Portfolio Performance Analysis; Bond Indices. - Money Market operations – Money Market Instruments - Introduction to Structured Finance - Financing with asset-backed securities -. Collateralized debt obligations - Credit swaps and related instruments -. Design and pricing of fixed income structure notes -.

Structured investment products Design and pricing of convertible and hybrid debt -Structuring leveraged finance - Mezzanine and high-yield debt - Emerging market mezzanine and project finance -. Leasing and sale-and-leaseback finance.

Text Books

 Fixed Income Securities : Valuation, Risk, and Risk Management, Pietro Versoni, Weily India, 2011.

 Fixed Income Securities and Derivatives Hand Book, Morad Choudhuary, John Wiley, 2nd Edition.

 Fixed Income Analysis, Frank J Fabozi, CFA Institute Investment Series, Wiley, 2012

DERIVATIVES AND FINANCIAL MODELING Objectives

To familiarize the students with various types of risk in financial institutions.To provide the use of mathematics in risk measurement and management. To enable the students to apply theory on derivatives and risk modeling.

Contents

Basic of Mathematics for Risk Management Solving Stochastic Differential Equation Financial derivatives an introduction Derivative instruments Types of forward contracts -Future Market and products - Option market products and Risk identification - Option terminologies - Types of options - Derivation of Black-Sholes Equation - Valuation of option - Swap Market Product and Risk Identification – Swaps - Types of swaps - Credit Derivatives - Different Interest rate Model - Bond Basic - Modeling with valuation and risk identification - Market Different Types Risk Estimation - Market Risk Estimation based on All three methodology - Credit Risk Estimation Based on Simulation Methodology - Credit Risk Estimation Based on Simulation Methodology - Stress Testing and Back Testing.

Text Books

 Value At Risk by Philippe Jorion, Wiley Publishers, 2011

 Fundamentals of Futures and Options Markets by John C. Hull, Pearson Publishers, 2011.

Derivatives: valuation and Risk Management, David A. Dubofsky, Thomas W. Miller

Derivatives: valuation and Risk Management, David A. Dubofsky, Thomas W. Miller

In document Financial Statement Analysis (Page 55-86)

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