M.Com. Semester – IV

• Introduction
• Challenges Before Future Managers
• Tasks of Management
• Managerial Process in Future
• Managerial Obsolescence
• A Flexible System of Management

• Concept of Multinational Corporation
• Stages and Forms of International Business
• Reasons for Growth of Multinationals
• Criticism of Multinationals
• Concept of International Management
• Environment of International Management
• Managerial Functions at International Level
• Global Executives
• Trends in International Management

• Introduction
• Concept of Crisis Management
• Causes of Crisis
• Crisis Management Behaviour
• Crisis Management Techniques
• Developing a Crisis Management Programme
• Qualities of a Crisis manager
• Can You Cope with Crisis? Points to Remember

• Concept of Corporate Governance
• Need and Significance of Corporate Governance
• Fundamental Principles of Corporate Governance
• Corporate Governance in India
• Meaning of Supervision
• Responsibilities of a Supervisor
• Qualities of a Good Supervisor
• Functions of a Supervisor
• Fundamentals of Effective Supervision

• Varieties of Participation
• Benefits of participative leadership
• Objectives of different participants

Normative Decision Model

• Decision acceptance and Quality
• Situational Variables
• Decision Rules

Guidelines for Participative leadership

• Diagnosing decision situation
• Encouraging participation
• Limitation of Participative Decision-Making

Perceived Empowerment & Empowerment Programs

• Types of variables
• Casual effect of Situational variables

Early Contingency Theories

• Path- Goal theory
• Leadership substitute theory
• Situational Leadership theory
• The LPC Contingency Model
• Cognitive Resource theory

Multiple-Linkage Model, Weaknesses in Contingency Theories, Guidelines for Adaptive leadership

• adaption to the environment
• Efficiency and Process Reliability
• Human Resources & Relations
• Competitive strategy
• Management programs, systems and structures

How leader influence organizational performance, Situations affecting strategic leadership, Executive teams, Emerging conceptions of organizational leadership, Guidelines for strategic leadership

• Power distance
• Uncertainty Avoidance
• Individualism vs. Collectivism
• Gender Egalitarianism
• Performance orientation
• Human orientation
• Culture Clusters

Gender & Leadership

• Sex-based Discrimination
• Theories of Male Advantage
• Theories of Feminine Advantage
• Glass Ceiling
• Identifying Causes and Reducing Discrimination

Managing Diversity

• Personal interview
• Telephone interview
• Mail & Self administered questionnaire
• Schedule v/s Questionnaire

Secondary Data:

• Advantages of secondary data
• Sources of secondary data
• Classification & Limitations

• Processing Operations
• Some Problems in processing
• Elements & Types of Analysis
• Statistics in research

• Basic principles of ANOVA techniques
• t- test
• Short-cut method for one way ANOVA
• Two way ANOVA

• Significance of research report
• Types of research report
• Steps of research report
• Precautions for research report
• Synopsis of research report
• Limitations of research report
• Plagiarism
• Research paper publication process

• Concept
• Internal Motivating Factors
• External Motivating Factors
• Achievement Motivation
• Motivational Stories of Successful Entrepreneurs

• Concept of Project,
• Classification of Project
• Project Life Cycle
• Aspects of Project

• Concept of Project Identification
• Importance of Project Identification
• Concept of Project Formulation
• Stages of Project Formulation

• Concept of Project Report
• Importance of Project Report
• format of Project Report
• Concepts of Project Appraisal
• Stages of Project Appraisal

• Horizontal analysis
• Trend analysis
• Vertical analysis
• Ratio analysis

• Liquidity Ratios, Leverage Ratios,
• Turnover Ratios, Profitability Ratios,
• Valuation Ratios, Du-Pont Analysis.

• Introduction and Insurance Business in India
• Appointment of Ombudsmen
• Insurance Regulatory and Development Authority of India (IRDA)
• Financial Statements of Insurance Business
• Important terms, Life Insurance and General Insurance

• Legal Requirements
• Preparation of Profit and Loss Account
• Comments on P&L Items
• Preparation of Balance Sheet
• Comments on Balance Sheet Items
• Accounting Policies of Banking Sector
• Accounting Treatment of Various P&L and Balance Sheet Items

• Concept of Consumer Behaviour
• What is Market Segmentation?
• Market Segmentation and Product Differentiation
• Benefits of Market Segmentation
• Cost of Market Segmentation
• Requisites of Sound Marketing Segmentation

• Concept of Attitude
• Characteristics of an attitude
• Functions of Attitude
• Sources of Attitude Development
• Structure of Attitude and Structural Models

• Reference Group Influences
• Family Buying Influences
• Family Lifecycle Buying Influences
• Socio-Cultural Influences

• Concept
• Factors Influencing consumer Satisfaction
• Measurement of consumer Satisfaction
• Types of Information and Feed-back Methods of Measurement
• Measures of consumer Satisfaction
• Sources of consumer Dissatisfaction
• Ways of Enhancing Satisfaction

• Trait Theory
• Behaviourial Theory
• Contingency/Situational Theory

Modern Theories of Leadership

• Charismatic Leadership Theory
• Transformational Leadership Theory

Leadership styles based on Traditional Theories
Leadership Styles based on Modern Theories
Leadership Lessons from Mount Everest

Employees for Lease, Moon Lighting by employees: Blue Moon to Full Moon, Dual Career Groups, Flextime and Flexiwork, Training and Development: Organisation’s Educational Institutes, Management Participation in Employees’ Organisations, Consumer Participation in collective bargaining, Collaborative Approach, Employee’s Proxy, Human Resource Accounting, Organizational Politics, Exit Policy and Practice, Future of HRM

• Nature of Ethics, Myths about Ethics
• Why is Ethics Important?
• Ethical Dilemmas, HR Ethical Issues,
• Managing Ethics: Code of Conduct, Ethics Committees, Ethics Training
• Programmes, Different ways of Resolving Ethical Issues in general

• Assumption & Significance
• Concept of Optimum Capital Structure,
• Net Income Approach
• Net Operating Income Approach
• Traditional Approach
• Modigliani & Miller Approach

Capital Structure Planning and Policy – Elements of Capital Structure – Framework for Capital Structure (The FRICT Analysis) – Approaches to establish target capital structure – Practical considerations in determining capital structure – Manager’s Attitude towards debt

• Walter’s Model
• Gordon’s Model
• Modigliani – Miller’s Model Problem.

• Forms of Dividend payment
• Variables influencing Dividend Decision
• Share Split
• Buyback of Share

• Tax Invoice / Bill of Supply – Features and Components
• Debit and Credit Notes – Need and Formats
• E-Returns – All related Returns
• Calculation of Tax liability and Payment of Tax
• Examples or Case Studies wherever applicable

• Import, Definition, Levy, Customs Levy
• Input Tax Credits on Imports
• Exports, Deemed Exports, Duty Levy, Zero rated Goods and Services,
• Returns and Options
• Special Economic Zones Act (SEZ Act) 2005
• Refunds – Criteria, Eligibility and Process
• Examples or Case Studies wherever applicable

• Accounting and changes from current system of accounting.
• Book-keeping process and Impact (practical example under tally software)
• Auditing provisions
• Demand Raising and Recovery Provisions
• Examples or Case Studies wherever applicable

• Offences under GST regime
• Penalties on Non-Compliance
• Procedures for Penalty and Prosecution
• Compounding of Offences
• Appeals and Revision
• Advance Rulings
• Examples or Case Studies wherever applicable

• Location of Enterprise.
• Selection of types of Ownership Organization.
• Incentives and Subsidies.
• Export Performance and Trends of Small Enterprises

• Growth Sources.
• Venture Development Stages.
• Management key Factor Growth.
• Growth Strategies for Ventures.
• Franchising.
• Merger and Acquisition.
• Moving up the Value Chain and Value Addition.

• Problems of Entrepreneurship.
• Sickness of Small Scale Industries.
• Causes and Consequences of Industrial Sickness
• Challenges of Entrepreneurship.
• Business Failure – Reasons.

• Introduction.
• Broad Categories in which Venture can be classified.
• Key Strategies for Turning Around a Company.
• Liquidation.
• Exit Strategies for Entrepreneur.

Introduction, Meaning of PERT, Rules of constructing a Network, Network components, Estimate of time of activities, Characteristics, Advantages Limitations of PERT. Critical Path Method (CPM), Time calculations in network, Determination of Floats: Total Float, Free Float and Independent Float, Difference between PERT and CPM.

The meaning of Inventory Control, Types of Inventory: Movement Inventories, Buffer Inventories, Anticipation Inventories, Decoupling Inventories, Cycle Inventories. Costs associated with Inventory, Concept of EOQ, Deterministic Inventory models without shortages: Economic Order Quantity Model with Constant Demand, Inventory Models under Price breaks and Quantity discount, Simple Applications, ABC and VED analysis of Inventory.

• Optimistic (Maximax or Minimax) criterion
• Pessimism( Maximin or Minimax) criterion
• Coefficient of optimism (Hurwitz)criterion
• Laplace criterion.

Decision-Making under Risk: Expected Monetary Value (EMV),Expected value of Perfect Information (E.V.P.I).
Simple Applications based on various criteria.
Concept of Decision Trees and its importance in decision making Problem.

Quality and its Role in Business. Reasons for Change in Quality Management System, Principles of Total Quality Management (TQM), Organizational Changes for Adopting TQM System, Unique Features of TQM System, Tools & Techniques for TQM,Set up for Total Quality System in an Organization, Application & Benefits of TQM, Difference between ‘Quality’ Management and ‘Total Quality’ Management. Deming’s Fourteen Points of Quality Management. Ten Steps of Quality Improvement of Juran.

Banking regulation Act ,1949(with up to date amendments) as per related with licensing of bank, Types of Instruments – Holder and Holder in due course, cheque, Promissory notes, Bills of Exchange Cheques – Crossing – Definition, Types (General and Special) &Effects, Endorsements – Definition, Significance and Types. Valid endorsements, Material Alteration – Meaning, Examples and Effects,Marking – Bouncing – Dishonor of Cheques.

Legal framework of Banker-customer relationship, Termination of Relationship, Procedure for opening an account – KYC norms – Nomination Different types of Customers Account – Individual – Joint -Minor Illiterate – Married Woman – Sole Proprietorship – Partnership – Joint Stock Company – HUF – Club and Societies – Trusts, Operations in the account – Standing Instructions, Stop Payment Instructions, Mandate and Power of Attorney, Garnishee Order, CIBIL (Meaning, Need and Importance)

Mission and Composition of IRDA –Duties and powers and Functions of IRDA, Licensing functions of IRDA-Code of Conduct, Qualifications, functions, Validity and Renewal of license applicable to Brokers, Agents and Corporate Agents, Third Party Administrators (TPA) –procedure for obtaining a license – revocation and cancellation, Reinsurance and its mechanism, Insurance Investigator.

Free look period –its objective, Matters to be stated in a Life and General Insurance Policy, Claim procedures for Life and General Insurance Policies, Dispute Resolution Mechanism – Consumer protection Act, 1986– Feature and Structure – Appeals and penalties, Ombudsman –Nature of complaints – Pre requisite for filing Complaints