I cleared SPOM Cost in 1st attempt 😱 SPOM Set B Strategy, mistakes,Important Topics, Notes

Hare Krishna Doston, Mai hu Pranjali Aapki CA journey me aapki dost.

I cleared my SPOM SET B SCMP aka Costing with 74/100 in 1st attempt.

This video describes my strategy including teachers, notes, chapters I Skipped, important topics, how to cover theory in less time and much more.

Here is the list of questions asked in my exam and some additional important topics! ✨️✨

List of questions asked in my exam:

Calculation of Manufacturing cycle efficiency
Calculation of % age of non-value added in the whole cycle.
JIT 1 Ques. : Increase/Decrease in order cost, overall cost etc.
Triple Bottom Line
Divisional transfer pricing including Reverse Calculation of price at which it should be transferred
Product life cycle cost
Identification of Business Model: A Case Study Based on Disruptive Business Model
Value Chain Analysis
Type of Organizational Structure
Matrix Structure
Altman Z score
Calculation of NOPAT & non-operating profit
Calculation of Economic value added (EVA)
Calculation of ROI
Calculation of penalty in case of ROI more than ROI established by Govt.(Based on case study)
EEEs
ESG: Sustainable model or not?
Standard Costing - Labour Cost & Efficiency Variance

Other Important Topics that are must for the exam:


Porter 5 Forces
Service Level Arrangement ( case study based on Outsourcing Customer Service/calls)
Downsizing vs Outsourcing
Kaizen Costing, 5S, Six Sigma
OEE
Throughput and bottleneck
Identification of Business Model
KANO
Pricing policy profit maximization
Pareto Analysis
Argenti A score
Takt time calculation
Cost of quality - identification and calculation
Balanced scorecard

My Strategy to clear SPOM Set A Law in 1st attempt :

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