Fifth Trimester

82
Course Code: Course Title: SMART MANUFACTURING AND
Credits: 3 Hours: 36
MBA203C51 OPERATIONS SYSTEM

Objectives
• To enhance knowledge and understanding of product design, development and delivery.
• To familiarize students on concepts on Smart Manufacturing.
Learning Outcomes:
At the end of this course students will be able to:
• choose a right Plant Layouts for optimal operational utilization
• appraise Quality Management techniques for effective production and operations
• prepare an efficient Inventory Management Plan for smooth flow of Inbound and
Outbound logistics
COURSE CONTENTS
Unit 1 Smart Manufacturing and Industry 4.0 10 Hours
Evolution of Manufacturing as a system through Industry 1.0 to 4.0, Role of Technology in
Production, Classification – Product Technology, Process Technology, Information Technology,
Design Technology and Production Technology. Smart Manufacturing, meaning and difference,
Robotics in Manufacturing, Industrial Internet of Things (IIoT), Smart Devices and Products, Smart
Logistics.
Unit 2 Strategic Decisions & Lean Systems 08 Hours
Nature of Production, Importance and Scope ; Plant Location - Location Models (Problems); Plant
Layout - Types of Plant Layout; Product Design – Factors influencing design; approaches to design;
Process Design – Process types, Vertical Integration, Make or Buy decision; Lean systems,
Meaning, Characteristics, Designing Lean Systems and Kanban System
Unit 3 Tactical Decisions and Materials Management 10 Hours
Material Flow Systems - Push and Pull Systems, Aggregate Planning, MRP I, MRP II, ERP, MPS,
Capacity Planning, Classification of Inventory; Inventory cost; ABC analysis; JIT; Fixed Order
Quantity System; Fixed Order Period System; EOQ and Computation of Total Inventory Cost.
(Problems)
Unit 4 Total Quality Management 08 Hours
Quality Control - Quality Gurus and their contribution to the world of Quality Management; Seven
Tools of Quality Control; ISO Standards; Quality Circles; Total Quality Management; Statistical
Process Control – Types of control charts (theory only); Introduction to Six Sigma, QFD,
POKAYOKE. Maintenance Management – Types of Maintenance, Total Productive Maintenance,
and 5’S’ concept.

References
Ashwathappa. and Sridhara, Bhatt. (2018). Production and Operations Management. (2nd Ed).
Mumbai: Himalaya Publishing House.
Chary, S. N. (2007). Production and Operations Management. (3rd ed). New Delhi: Tata
McGraw Hill.
Jay, Heizer. Barry, Render. Jagadeesh, Rajashekhar. (2012). Operations Management (9th ed).
New Delhi: Pearson Education Inc.
Mahadevan, B. (2019). Operations Management Theory and Practice, (3rd ed) Chennai: Pearson
India Education Services Pvt Ltd.

83
Karajewski, J Lee, Malhotra, Manoj K, Ritzman, Larry P, Srivastava, Samir K. (2019).
Operations Management Processes and Supply Chain, (12th ed) Chennai: Pearson India
Education Services Pvt Ltd.
Basterfield, Dale. H, Basterfield, Glen. H, Urdhwareshe, Hemant et.al (2019). Total Quality
Management. Pearson India Education Services Pvt Ltd.

84
Course Code: Course Title: FOREIGN EXCHANGE
Credits: 3 Hours: 36
MBA203C52 MANAGEMENT

Objectives
• To understand the intricacies of business in an International environment
• To learn the role of foreign exchange in international cash flows
• To be aware of international financing decisions of MNCs
Learning Outcomes
At the end of this course students will be able to:
• Examine exchange rate dynamics of different economies
• Predict exchange rates using international parity relationship theories
• Recommend financial decisions using capital budgets of MNCs
COURSE CONTENTS
Unit 1 International Financial Environment 06Hours
International Financial Environment, Globalisation and the Multinational Firm; International
Monetary System; Current Exchange Rate Mechanisms; Balance of Payments (theory).
Unit 2 Foreign Exchange Markets 12 Hours
Market for Foreign Exchange; Rate of Exchange, Direct and indirect quotations, Cross rates,
Spread; Spot and forward markets; Forward Rate Differential; Exchange Rate Determination.
Unit 3 International Parity Relationships 08 Hours
International Parity Relationships - Purchasing Power Parity (PPP), International Fisher Effect
(IFE) and Interest Rate Parity (IRP); Forecasting Foreign Exchange Rates.
Unit 4 Financial Management of Multinational Corporations 10 Hours
Foreign Direct Investment; International Cost of Capital (Theory); Multinational Capital Structure
(Theory); International Capital Budgeting (Theory and problems); Multinational Cash
Management; International Taxation Environment (Theory).

References
Apte, P. G. (2020). International financial management (8th ed.). New Delhi: Tata McGraw
Hill Education Pvt. Ltd.
Eieteman, D. K., Stonehill, A. I., Moffett, M. A., and Pandey, A. (2007). Multinational
business finance, (10th ed.). New Delhi: Pearson Education.
Eun, C. S., and Resnick, B. G. (2017). International financial management (7th ed.). New
Delhi: Tata McGraw Hill Education Pvt. Ltd.
Jain. P.K., Peyrard, J., and Yadav, S. S. (2016). International financial management. New
Delhi: Macmillan India Ltd.
Madura, J. (2018). International financial management. New Delhi: Cengage Learning. (13th
edition)
Madhu, V. (2010). International financial management (3rd ed.). New Delhi: Excel Books.
Shapiro, A. C. (2016). International financial management. New Delhi: Prentice Hall of
India Ltd.
Vyuptakesh, S. (2016). International financial management. New Delhi: PHI Ltd

85
Finance Specialization

86
 Course Code: Course Title: DIRECT Hours:
Credits: 4
MBAA04C51 TAXATION 48

Objectives

• To expose the students to the various provision of Income Tax Act relating to computation of
Income individual assesse only.
• To provide a conceptual framework of taxation for financial planning

Learning Outcomes
At the end of this course students will be able to:
• determine the Income taxable under different heads
• analyse the effect of deductions on the taxable income of an assessee
• estimate the total Income and Tax liability of individual assesses

COURSE CONTENTS
Unit 1 Foundation to Taxation 05 Hours
Impact of tax on savings and Investments; Ways to reduce tax burden-Tax evasion, avoidance
and planning; Legal frame work, Cannons of taxation; Finance Bill; Scheme of income tax;
Definitions - Assesse, person, assessment year, previous year; Income- gross total income,
total income, agricultural income, exempted incomes u/s 10 (restricted to individual assesse);
Direct Vs. Indirect taxes; A brief discussion of DTC.
Unit 2 Residential Status and Tax Incidence 05 Hours
Concept of Residential status, residential status of individual assesse (Theory only) - resident
and ordinarily resident, resident but not ordinarily resident, non-resident; Residential status
and incidence of tax – Indian and foreign income, incidence of tax for different tax payers,
meaning of receipt of income, receipt vs. remittance, actual receipt vs. deemed receipt; Simple
problems on tax incidence.
Unit 3 Sources of Income 28 Hours
(a)Salary Income: Concept of salary income, incomes forming part of salary, various kinds of
retirement benefits along with their tax provisions, computation of income from salary
(Simple Problems).
(b)Income From House Property: Meaning of house property, treatment as owner of house
property, treatment of rental income from properties under different circumstances,
determination of the annual value of a house property; Computation of income from house
property after deductions u/s 24 (Simple problems).
(c) Capital Gains -Theory and problems (Excluding exemptions).
(d)Incomes taxable under the head other sources (Theory and simple problems)
Unit 4 Assessment of Individuals 10 Hours
Deductions u/s: 80 C, 80 CCC, 80 CCD, 80 D, 80 DD, 80 E, 80 G, 80 GG, 80 GGA, 80 QQB,
80 U and other relevant section introduced in current finance bill applicable to individual
assesse; Rebate u/s 87A; Computation of total income and tax liability of Individual assesse,
problems - In case of Business & Profession (Computed income shall be given).

87
References

Direct Taxes and Law and Practice. India: Wishwa Prakashan.

Dinkar Pagare. (2004). Law & Practice Of Income Tax, , Sultan Chand & Sons, Ed. 26
Mehrotra. and Goyal. (2007). Direct Taxes Law and Practice. (26th edition). Sahitya Bhavan
Publication.
Dr. Vinod K. Singhania. (2014). Direct Taxes Law and Practice. (51th edition). Taxmann
publication.

88
 Course Code: Course Title: CORPORATE VALUATION
Credits: 4 Hours: 48
MBAA04C52 AND RESTRUCTURING

Objectives
• To introduce the student to the tools and concepts needed to deal effectively with the
formulation, Implementation and Monitoring of Strategic Financial decisions of the firm.
• To understand the process of corporate restructuring.
• To acquaint them value based management

Learning Outcomes
At the end of this course students will be able to:
• calculate the value of new strategy using Alcar approach and economic value-added
using EVA approach of value-based management
• compute cash flow returns on investment and cash value added using BCG approach of
value-based management
• solve the cost and benefits of mergers

COURSE CONTENTS
Unit 1 Strategic Financing Decisions 03 Hours
Meaning and importance of Strategic Financial Management, Scope and Constituents of Strategic
Financial Management.
Unit 2 Corporate Valuation 18 Hours
Meaning and approaches to Corporate Valuation – Adjusted Book Value Approach, Stock and
Debt Approach, Comparable Companies Approach, Discounted Cash Flow Approach – Concept
of Free Cash Flow to the Firm, Two and Three Stage Valuation Models.
Unit 3 Value Metrics 13 Hours
Shareholder Value Creation – Traditional and Modern Approaches – Value Drivers. Approaches
to Value Based Management – Marakon Approach, Alcar Approach, McKinsey Approach, EVA
Approach, BCG Approach. Metrics for Measurement of Performance – EPS, ROI, EBIT,
EBITDA, RONA, ROCE, TSR, TBR, MVA, CVA, CFROI – Concept of Economic Depreciation.
Unit 4 Corporate Restructuring I 04 Hours
Meaning and forms of corporate Restructuring – Spin off, Split off, Split up, Leveraged
Buyout, Takeovers, Divestiture and other forms of corporate restructuring.
Unit 5 Corporate Restructuring II 10 Hours
Corporate Restructuring – Meaning and Forms. Mergers and acquisitions – Definition, Types,
Motives for Merger or Acquisition, Steps involved in Merger, Mechanics of Merger – Legal,
Accounting and Tax, Valuation for Mergers and Acquisitions, Financing of Merger and settlement
– Exchange Ratio, Stock Vs. Cash Payments, ( Problems)Defensive Tactics of Takeovers and
disinvestment of PSU’s.

Prescribed Text Book

• Chandra, P. Financial management. Tata McGraw Hill Publishing Limited.

89
References

Prasanna Chandra. (2019). Financial Management: Theory and Practice, McGraw-Hill

Education, 10e.
Grinblatt. (2003). Financial Markets & Corporate Strategy. India: McGraw-Hill Education
(India) Pvt Limited. 2E.
Bhat, S. (2008). Financial Management: Principles and Practice. India: Excel Books.
Srivastava, R.M. (2010). Financial Management and Police. HPH
Jakhotiya, G. P. (2003). Strategic Financial Management. India: Vikas Publishing House Pvt
Limited.
Vedpuriswar, A.V. (2002) Strategic Financial Management - Achieving Sustainable
Competitive Advantage. Vision Books.

90
 Course Code: Course Title: FINANCIAL PLANNING
Credits: 4 Hours: 48
MBAA04C53 AND WEALTH MANAGEMENT

Objectives
• This course introduces the students to the nuances of various investment avenues, life
cycle of investors, their objectives and asset allocation.
• This course brings in the application of various concepts which has been learnt in other
courses
Learning Outcomes
At the end of this course students will be able to:
• develop key asset allocation strategies commonly adopted by wealth managers and
• undertake value investing techniques.
• calculate and quantify risk and return while managing funds or while evaluating various
options for investing.
• appraise the importance of collaborative functioning in diverse teams to achieve the
common organizational goal of value creation for all the stakeholders
COURSE CONTENTS
Unit 1 Overview on Financial Planning and Wealth Management 10 Hours
Introduction to wealth management, concept of asset classes, Risk and return trade-off
and risk profiles. Introduction to financial planning, Life cycle analysis, Financial
planning process; Need for future planning; Financial Planning and Wealth
Management Industry, client profiling and client management.
Unit 2 Role of Insurance 08 Hours
Meaning of insurance; Role of insurance as a risk mitigant, Introduction to various
types of risks, Concept of insurable risks from an investor’s perspective, Various
insurance products available – Life and Non Life, Concept of Human Life Value
(HLV) and methods of computing HLVs
Unit 3 Mutual Funds as an Asset Class 10 Hours
Meaning of Mutual Funds, Structure of a Mutual Fund, Mutual Fund structure in
India, Type of Mutual Funds available for investment – Income, Liquidity, Debt,
Equity, Sectoral, Index and ETFs, Quant Funds and Offshore Opportunities
Unit 4 Equities and Alternate Asset Classes 12 Hours
Investing philosophies for Equities, Value Investing the long term strategy, Equity
investing is not the same as Equity trading, Alternate Equity based investment avenues
like PMS, Margin Financing, IPO Financing and LAS. Private Equity, Structured
Notes; Gold as an asset class and how to invest in Gold in India? Real Estate as an
asset class, Challenges in investing in Real Estate, Urban Vs Rural, Residential Vs
Commercial, Land Vs Build Properties, REIT
Unit 5 Asset Allocation and Strategies 08 Hours
Asset allocation decision from an Investor’s perspective, Active Vs passive strategies,
Asset allocation strategies – Strategic Asset Allocation, Constant Weighting Asset
Allocation, Tactical Asset Allocation, Dynamic Asset Allocation, Insured Asset
Allocation, Integrated Asset Allocation

92
References

Ashiya Manish.(2007) Wealth Management. ICFAI Press.

Dunn & Bradstreet., (2010), Wealth Management, Finance Essentials Series. New Delhi:
Tata McGraw Hill Publications.
Faerbe Esme.(2006) All about Investing. Tata McGraw – Hill Publications.
Kapoor Jack R., Dlabay L R, Huges R J. (2008). Introduction to financial planning by Indian
Institute of Banking & Finance. Taxmann Publications P Ltd. Personal Finance, New Delhi:
Tata Mc-Graw Hills Publications. (9th Ed.)

93
 Course Code:
Course Title: SECURITIES VALUATION Credits: 4 Hours: 48
MBAA04C54

Objectives
• To understand various fixed income securities.
• To know fixed income markets and instruments, as well as the risks associated with fixed
income investments.
• To familiarize the equity valuation
Learning Outcomes
At the end of this course students will be able to:
• calculate current yield, yield to maturity and realized yield to maturity of bonds
• construct bond portfolio using active and passive bond portfolio strategies
• compute the intrinsic value of equity shares using book value and discounted valued
approaches

COURSE CONTENTS
Unit 1 Introduction 08 Hours
Meaning and Definition; Overview of bond markets and instruments; Types of corporate bonds;
Treasury Management and Money Market Instruments; Repos and Reverse Repos.
Unit 2 Bond Prices, Yield and Risks 12 Hours
Theoretical bond pricing; Different types of yield – Current yield, YTM, realized yield to maturity;
Bond price theorems; Term structure of interest rates; Zero-Coupon; Yield Curve and its
computation; Determinants of interest rates; Bond risks and rating of bonds
Unit 3 Bond Portfolio Management 10 Hours
Bond Duration and its properties; Convexity; Bond Portfolio Management Strategies; Interest rate
swaps
Unit 4 Equity Valuation 12 Hours
Techniques of Equity valuation; Balance sheet valuation; Dividend discount models – Single period
valuation, Multi-period valuation, Zero growth model, Two stage growth model, H Model; Relative
Valuation techniques – P/E ratio, Price-book value ratio and Price-sales ratio
Unit 5 Dividend Policy 06 Hours
Meaning – Forms of Dividend; Determinants of Dividend Policy, Types of Dividend Policy, Theory
of Relevance; Theory of Irrelevance; Stock Split

References

• Chandra, Prasanna. (2017). Investment Analysis and Portfolio Management. (5th edition).
McGraw-Hill.
• Fabozzi, J. (2013). The Handbook of Fixed Income Securities. McGraw-Hill. (8th edition).
• Pandian, Punithavathy. (2012). Security Analysis and Portfolio Management. New Delhi:
Vikas Publishing House.

91
International Finance Specialization

94
 Course Code: Course Title: DIRECT Hours:
Credits: 4
MBAA04C51 TAXATION 48

Objectives
• To expose the students to the various provision of Income Tax Act relating to computation of
Income individual assesse only.
• To provide a conceptual framework of taxation for financial planning

Learning Outcomes
At the end of this course students will be able to:
• determine the Income taxable under different heads
• analyse the effect of deductions on the taxable income of an assessee
• estimate the total Income and Tax liability of individual assesses
COURSE CONTENTS
Unit 1 Foundation to Taxation 05 Hours
Impact of tax on savings and Investments; Ways to reduce tax burden-Tax evasion, avoidance
and planning; Legal frame work, Cannons of taxation; Finance Bill; Scheme of income tax;
Definitions - Assesse, person, assessment year, previous year; Income- gross total income,
total income, agricultural income, exempted incomes u/s 10 (restricted to individual assesse);
Direct Vs. Indirect taxes; A brief discussion of DTC.
Unit 2 Residential Status and Tax Incidence 05 Hours
Concept of Residential status, residential status of individual assesse (Theory only) - resident
and ordinarily resident, resident but not ordinarily resident, non-resident; Residential status
and incidence of tax – Indian and foreign income, incidence of tax for different tax payers,
meaning of receipt of income, receipt vs. remittance, actual receipt vs. deemed receipt; Simple
problems on tax incidence.
Unit 3 Sources of Income 28 Hours
(a)Salary Income: Concept of salary income, incomes forming part of salary, various kinds of
retirement benefits along with their tax provisions, computation of income from salary
(Simple Problems).
(b)Income From House Property: Meaning of house property, treatment as owner of house
property, treatment of rental income from properties under different circumstances,
determination of the annual value of a house property; Computation of income from house
property after deductions u/s 24 (Simple problems).
(c) Capital Gains -Theory and problems (Excluding exemptions).
(d)Incomes taxable under the head other sources (Theory and simple problems)
Unit 4 Assessment of Individuals 10 Hours
Deductions u/s: 80 C, 80 CCC, 80 CCD, 80 D, 80 DD, 80 E, 80 G, 80 GG, 80 GGA, 80 QQB,
80 U and other relevant section introduced in current finance bill applicable to individual
assesse; Rebate u/s 87A; Computation of total income and tax liability of Individual assesse,
problems - In case of Business & Profession (Computed income shall be given).

95
References

• Direct Taxes and Law and Practice. India: Wishwa Prakashan.

• Dinkar Pagare. (2004). Law & Practice Of Income Tax, , Sultan Chand & Sons, Ed. 26
• Mehrotra. and Goyal. (2007). Direct Taxes Law and Practice. (26th edition). Sahitya
Bhavan Publication.
• Dr. Vinod K. Singhania. (2014). Direct Taxes Law and Practice. (51th edition). Taxmann
publication.

96
 Course Code: Course Title: PERFORMANCE
MBAB04B51 MANAGEMENT Credits: 4 Hours: 48

Objectives

• To develop knowledge and skills in the application of management accounting techniques

to quantitative and qualitative information for planning, decision making, performance
evaluation and control.
• To provide knowledge about performance measurement and control

Learning Outcomes
At the end of this course students will be able to:
• describe the dimensions of performance relevant to financial firms.
• calculate contemporary measures of financial measures of performance
• analyse business performance of private and public sectors
COURSE CONTENTS
Unit 1 Specialist cost and management accounting techniques 06 Hours
Activity Based Costing –Cost drivers; Target costing – Target costing in service and
manufacturing industries; Life cycle costing; Throughput accounting –Theory of constraints;
Throughput Accounting Ratio; Environmental accounting.
Unit 2 Decision making techniques 12 Hours
Relevant cost analysis – Opportunity costs; Cost volume profit analysis – Break-even point;
Margin of safety; Break even charts, profit volume charts; Limiting factors –Shadow prices; Slack
for decision making, Pricing decisions – price elasticity of demand; Pricing strategies; Make or
buy and other short term decisions; Dealing with risk and uncertainty in decision making
Unit 3 Budgeting and control 11 Hours
Budgetary systems ; Types of budget – Fixed, Flexible, zero based, activity based, incremental,
top down, bottom up, master and functional budgets, Quantitative analysis in budgeting –
Learning rate and learning effect; Learning curve, Standard costing
Unit 4 Analysis of Variances 14 Hours
Material mix and yield variances; Sales mix and quantity variances; Planning and operational
variances; Performance analysis and behavioural aspects.
Unit 5 Performance measurement and control 05 Hours
Performance management information system; review; Performance analysis in private sector
organisation; Divisional performance and transfer pricing ; Performance analysis in not-for-
profit organisations and the public sector ; External considerations and behavioural aspects.

References

• Kaplan, R. S., Atkinson, A. A. (1998). Advanced management accounting. Prentice Hall.

• Performance management. Becker Educational Development Corp. 2016.
• Performance management. Kaplan Publishing. 2016.
• Performance management. BPP Learning Media LTD. 2016.

97
• Colin, D. (2001). Management and cost accounting. Thomson Learning.
• Garison, R. H. & Noreeb, E. W. (2000). Managerial accounting. New Delhi: McGraw Hill.
• Jawaharlal. (2009). Advanced management accounting - text, problems and cases. S. Chand
• Hilton, R. W. (2006). Managerial accounting. New Delhi: McGraw Hill.
• Leonard, B. E., and Cardy, R. L. Performance management: concepts, skills, and exercises.
• Cokins, G. Performance management: integrating strategy execution, methodologies.

98
 Course Code: Course Title: ADVANCED FINANCIAL
MBAB04B52 MANAGEMENT Credits: 4 Hours: 48

Objectives

• To explain and evaluate the role and responsibility of the senior financial executive or
advisor in meeting conflicting needs of stakeholders
• To evaluate the impact of macro-economics and recognise the role of international financial
institutions in the financial management of multinationals
• To evaluate potential investment decisions and assessing their financial and strategic
consequences, both domestically and internationally

Learning Outcomes
At the end of this course students will be able to:
• appraise the investment proposal
• recognise the valuation of financial re-structuring
• select the financial derivatives for hedging.

COURSE CONTENTS
Unit 1 Role and Responsibility towards Stakeholders and Economic 06 Hours
Environment for Multinational Organizations
Role and responsibility towards stakeholders and Economic environment for multinational
Organizations: The role and responsibility of senior financial executive/advisor ; Financial
strategy formulation; Conflicting stakeholder interests ; Ethical issues in financial management;
Environmental issues and integrated reporting ; Management of international trade and finance;
Strategic business and financial planning for multinational organizations.
Unit 2 Advanced Investment Appraisal 10 Hours
Discounted cash flow techniques; Application of option pricing theory in investment decisions;
Impact of financing on investment decisions and adjusted present values; Valuation and the use of
free cash flows; International investment and financing decisions.
Unit 3 Acquisitions, Mergers, Corporate Reconstruction and Re-organisation 14 Hours
M&A versus other growth strategies; Valuation for M&As; Regulatory framework and processes;
Financing M&A; Financial reconstruction; Business re-organisation.
Unit 4 Treasury and Advanced Risk Management Techniques 04 Hours
The role of the treasury function in multinationals; The use of financial derivatives to hedge
against forex risk; The use of financial derivatives to hedge against interest rate risk

Unit 5 Emerging issues in Finance and Financial Management 14 Hours

Developments in world financial markets; Developments in international trade and finance;
Developments in Islamic financing.

99
Prescribed Text Book

• Hampton, J. Financial decision making – concepts, problems & cases. PHI

References
• Schall., & Haley. Financial management. McGraw Hill. New York.
• Brealey., & Myres. Principles of corporate finance. McGraw Hill. New York.
• Chandra, P. Financial management, theory and practice. Tata McGraw Hill.
• Khan., & Jain. Financial management. Tata McGraw Hill.
• Pandey, I. M. Financial management. Viaks Publishing House.
• Kuchal, S. C. Financial management. Allahabad: Chaitanya Publishers.
• Chakraborthy et.al. Financial management and control. Mcmillan India Ltd.

100
 Course Code: Course Title: STRATEGIC BUSINESS
MBAB04B53 REPORTING Credits: 4 Hours: 48

Objectives

• To evaluate the financial reporting framework

• To prepare the financial statements of groups of entities in accordance with relevant
accounting standards
• To discuss the implications of changes in accounting regulation on financial reporting
• To appraise the financial performance and position of entities
Learning Outcomes
At the end of this course students will be able to:
• Apply fundamental ethical and professional principles to ethical dilemmas and discuss
the consequences of unethical behaviour
• Apply professional judgment in the reporting of the financial performance of a range of
entities
• Interpret and advise on the meaning of financial statements that include non-financial
data including segmental, sustainability and integrated reports for different stakeholders

COURSE CONTENTS
Unit 1 The professional and ethical duty of the accountant and financial 06 Hours
reporting framework
Professional behaviour and compliance with accounting standards; Ethical requirements of
corporate reporting and consequences of unethical behaviour; Social responsibility; The
applications, strengths and weaknesses of an accounting framework; Critical evaluation of
principles and practices.
Unit 2 Reporting the financial performance of entities 10 Hours
Performance reporting; non-current assets; Financial instruments; Leases; Segment reporting;
Employee benefits; Income taxes; Provisions, contingencies and events after the reporting the
date; Related parties; Share-based payment; Reporting requirements of SMEs.
Unit 3 Financial statement of groups of entities 14 Hours
Group accounting including statements of cash flows; Continuing and discontinued interests;
Changes in group structures; Foreign transactions and entities; Financial reporting in specialized,
not-for-profit and public sector entities.
Unit 4 The appraisal of financial performance and position of entities 14 Hours
The effect of changes in accounting standards on accounting system; Proposed changes to
accounting standards; The creation of suitable accounting policies; Analysis and interpretation of
financial information and measurement of performance
Unit 5 Current developments 04 Hours
Environment and Social reporting; Convergence between national and international accounting
standards; Current reporting issues

101
References
• Dr. Porwal, L. S. (2010). Accounting theory. New Delhi: Tata McGraw Hill.
• Dr. Saini, A. L. IFRS for India. Snow white publications.
• Tripathy, S. Roadmap to IFRS and Indian accounting standards.
• IFRS explained - A guide to International financial reporting standards. BPP learning
Media.
• Ghosh, T. P. IFRS for finance executives. Taxman allied services private limited.
• Garg, K. IFRS concepts and applications. Bharath law house private limited.
• Kirk, R. J. IFRS: A Quick Reference Guide. Elsevier Ltd.
• Kumar, V. M. P. First lesson to international financial reporting standards beginners
guide. Prime Knowledge Services.
• Finch, C. A student’s guide to international financial reporting standards. Kalpan
Publishing.

102
Human Resource Management and Corporate Psychology
Specialization

103
Course Code: Course Title: LEARNING AND DEVELOPMENT
Credits: 4 Hours: 48
MBAC04C51 FOR NEW AGE ORGANISATION

Objectives
• To develop the skills, abilities, and practical elements of employee development
and performance improvement in organization
• To apply appropriate methods and techniques for identifying training needs.
Learning Outcomes
At the end of this course students will be able to:
• align training objectives with that of organisational objectives
• apply learning principles to enhance transfer of training
• design a training program according to the needs of the organisation.

COURSE CONTENTS
Unit 1 Learning Organisation 08 Hours
Learning Organisation – meaning, characteristics & benefits, Peter Senge Model – Disciplines and
Constraints of Learning, Single and Double loop learning, Adaptive & Generative Learning,
Building a Learning Organisation, Core issues & challenges in building a learning organisation
Unit 2 Introduction to employee learning and development 10 Hours
Learning, Meaning and significance, The Forces Influencing Working and Learning, classification
of learning capabilities, learning theories- Reinforcement Theory, Social Learning Theory, Goal
Theories, Expectancy Theory, Adult Learning Theory, pedagogy and andragogy; The basic
principles of learning, The Learning Process
Unit 3 Training and Learning & training need analysis 10 Hours
Introduction to training, relationship between training and learning, Designing Effective Training,
Strategic Training, Meaning and significance of training needs, types of needs, components of
needs, data collection, analysis and interpretation.
Unit 4 Training Design and Training implementation 12 Hours
Meaning and significance of training design and development, principles of training design, design
process, identifying the training objectives, determining structure, content, duration, method,
learning activities, Training methods – On the Job, Off the job, Out bound learning, E – Training
methods, Making or buying decision in Training, Development and its methods
Unit 5 Training Evaluation 10 Hours
Meaning, Reasons for Evaluating Training and significance of training evaluation, Donald
Kirkpatrick’s Evaluation Model, Return on investment in Training, Types of Evaluation Designs,
Considerations in Choosing an Evaluation Design, data collection for training evaluation,
Determining Costs, Evaluation Practices in different organizations, Measuring Human Capital and
Training Activity

References

104
Blanchard, P. N. (2006). Effective Training, Systems, Strategies, and Practices, 4/e. Pearson
Education India.Lynton, R. P., & Pareek, U. (2011). Training for development. SAGE
Publishing India.
Noe, R. A., & Kodwani, A. D. (2018). Employee training and development, 7e. McGraw-Hill
Education.
Kolb, D. A. (2014). Experiential learning: Experience as the source of learning and
development. FT press.
Kozlowski, S. W., & Salas, E. (Eds.). (2009). Learning, training, and development in
organizations. Taylor & Francis.
Shank, P. (Ed.). (2011). The online learning idea book: Proven ways to enhance technology-
based and blended learning (Vol. 2). John Wiley & Sons.

105
Course Code: Course Title: SUSTAINABLE HUMAN
Credits: 4 Hours: 48
MBAC04C52 RESOURCE MANAGEMENT

Objectives
• To enable the students to have a comprehensive understanding of the sustainable practices
in HRM
• To be able to apply theories to strategically align and develop high performance work
systems
• To be able to adopt sustainable and Green HR practices in the various functions
Learning Outcomes
At the end of this course students will be able to:
• demonstrate the concepts of sustainability in a cost effective manner
• apply sustainability principles in the adoption of High performance work systems
• adopt Green practices in the various functions of HRM
COURSE CONTENTS
Unit 1 Sustainable Human Resource Management 12 Hours
Need of sustainable HR system, Negative impact of existing HRM practices on society,
environment and human beings, Triple bottom line approach, Increasing health and
occupational hazards at workplace, Depleting human resources. Stakeholder theory, corporate
citizenship, Institutional theory, Competitive advantage through Sustainable-HRM system,
ROC –Model.
Unit 2 Sustainable HR Theories Strategic Alignment 12 Hours
Strategic Role of HRM, Different Approaches to SHRM: Resource Based View, Essential
Elements of SHRM, Models of SHRM, Changing role of HR, Requisite Skills and
Competencies PESTLE Analysis, Changing Strategic trends and impact on HR practices,
Aligning HR plans to Business Strategy, Steps of Strategic Management process
Unit 3 Sustainable and High Performance Work Systems 12 Hours
Sustainable work system, Sustainable organizational culture, Sustainable leadership, High
Performance Work Systems – High Performance Work Systems, A Model of HPWS,
Characteristics and Essentials, Steps in developing HPWS, HR Metrics – Balanced Score Card,
Effectiveness and Efficiency Metrics. HR Outsourcing, Rationale for Outsourcing. Mergers and
Acquisitions, Life cycle of M&A, Role of Human Resource in M&A.
Unit 4 Sustainable Human Resource Practices and Green HRM 12 Hours
Defining sustainable recruitment & selection, Sustainable PMS, Sustainable rewards
management, Sustainable career management, Impact of S-HRM system on various
organizational outcomes, Physical & Psychological wellbeing of human capital. Green HRM,
Impact on organizational/individual outcomes, Green Recruitment & Selection, Green
Performance management system, Green Compensation, Green job involvement, Challenges in
creating green organization through HRM practices.

References
Ekta Sharma (2019), Strategic Human Resource Management and Development, Pearson
Publication

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Michael Armstrong (2011) Armstrong's Handbook of Strategic Human Resource
Management, Fifth Edition, Kogan Page Publication
Douglas W.S. Renwick, (2018) Contemporary Developments in Green Human Resource
Management Research: Towards Sustainability in Action, Routledge Research
Publication
Sita Vanka, Madasu Bhaskara Rao, Swati Singh, Mallika Rao Pulaparthi,(2020)
Sustainable Human Resource Management: Transforming Organizations, Societies and
Environment, Springer Publication
Charles Greer, (2009) Strategic Human Resource Management: A General Managerial
Approach, Ninth Edition, Pearson Publication

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Course Code: Course Title: ORGANIZATION DESIGN,
Credits: 4 Hours: 48
MBAC04C53 DEVELOPMENT & CHANGE

Objectives
• To enable the students to recognize the significance of organization design and its
effectiveness, development and change for the growth of the organization

Learning Outcomes
At the end of this course students will be able to:
• illustrate the relevance of organization design
• examine the different organizational development interventions
• comment on significance and types of organizational changes

COURSE CONTENTS
Unit 1 Organization design & Effectiveness 10 Hours
Role of strategic direction in organization design, organizational effectiveness, contingency
effectiveness approaches – goal, resource and internal, integrated effectiveness model,
Environmental Uncertainty, adapting to environmental uncertainty, framework for
organizational responses to uncertainty
Unit 2 Organisational Development 14 Hours
Overview of Organization development, Models; OD practitioner role, OD processes, History
and Evolution, Nature of planned change, Process of OD – Entering and contracting,
diagnosing, collecting, analyzing and feeding back diagnostic information, designing
interventions, managing change, evaluating and institutionalizing OD
Unit 3 Designing OD Interventions 14 Hours
Human Process Interventions – interpersonal and group process approaches, organization
process approaches, Technostructural interventions- restructuring organizations, employee
involvement, work design, human resource intervention- performance management, talent
management, workforce diversity and wellness
Unit 4 Organizational Change 10 Hours
Organisational change – Definition, models, Strategic Change Intervention – transformational
change, continuous change, transorganizational change, Change Agent, Strategic role of
change, Strategic types of change, Elements of successful change, technology change, new
products and services, culture change, strategies for implementing change- leadership for
change and barriers to change.

References

• Thomas G Cummings and Christopher G Worley (2014), Organizational Development and

Change, 10th edition, Cengage Learning.
• Richard L Daft, (2004), Organization Theory and Design, 8th edition, Thomson.

108
• Harigopal, K. (2006). Managing organizational change. New Delhi: Response Books.
• Nilakant, V. and Ramnarayan, S. (2006). Change management. New Delhi: Response books.
• Palmer., Dunford., and Akin. (2009). Managing organizational change. (2nd ed.). New York:
McGraw-Hill.
• Singh, K. (2010).Organizational change and development. Bangalore: Excel Books
• Ramnarayan, S. and Rao, T. V. (2011). Organizational development. New Delhi: Sage
Publication.
• Sharma, R. (2007). Change management. New Delhi: Tata McGraw Hill.

109
 Course Code: Course Title: WORKPLACE STRESS
Credits: 4 Hours: 48
MBAC04C54 AND WELLBEING

Objectives
• To enable students to understand the impact of stress on the wellbeing of an individual
Learning Outcomes
At the end of this course students will be able to:
• illustrate the consequences of stress and its impact on the health of the employees
• comment on the strategies to be adopted to manage the stress

COURSE CONTENTS
Unit 1 Workplace Wellness 10 Hours
Workplace Wellness: Definition, Wellness in today’s Global Economy, The Impact of
Workplace Wellness Initiatives, Total Wellness and the 3 dimensions of Wellness
management, HR professionals as drivers of wellness initiatives in the workplace.
Unit 2 Stress and its Effects 08 Hours
Common stress issues in workplace – depression; anxiety; Bipolar affective disorder;
Schizophrenia; Personality disorders; Substance abuse. Impact of stress on the organization -
Burnout, absenteeism, employee turnover, Reduced productivity
Unit 3 Stress and its impact on Health and work 15 Hours
Meaning and Definition; Types of stress – Eustress and Distress; The physiology of stress;
Sources of stress – within the person—age; gender; personality; motivation; within the
family—addition to the family, marital strain, divorce, illness, disability and death; Sources in
the community and society—jobs and stress; environmental stressors, Theories of stress – Early
Theory (Walter Cannon); stress as a stimulus (Holmes and Rahe), stress as a response –
General Adaptation Syndrome (Hans Selye) and stress as an interaction (Lazarus)
Unit 4 Strategies of Stress Management and Prevention 15 Hours
Challenging Stressful Thinking, Problem Solving and Time Management, Psychological and
Spiritual Relaxation Methods, Physical Methods of Stress Reduction, Occupational Stress &
Care of the Self: Nutrition and Other Lifestyle Issues, Mentoring- Dimensions of mentoring,
Forms of mentoring, Process of mentoring, Mentoring in Organizations, Managing
emergencies at the workplace- Crisis interventions, Yoga, Meditation, Art based interventions,
Gestalt therapy- empty chair technique.

References

Brian Luke Seaward (1996), Managing Stress: Principles and Strategies for Health and
Wellbeing, 2nd edition, Jones and Bartlett Publishers, Inc
Cary L. Cooper and James Campbell Quick (2017), The Handbook of Stress and Health:
A Guide to Research and Practice, 1st edition, John Wiley & Sons Ltd.
Hymie Anisman (2015), Stress and Your Health: From Vulnerability to Resilience, 1st
edition, John Wiley & Sons, Ltd.

110
Stephen Palmer (2015), Psychological Stress, Resilience and Wellbeing, 1st edition,
SAGE Publications Ltd.

111
Marketing and Supply Chain Management Specialization

112
 Course Code: Course Title: MARKETING OF
Credits: 4 Hours: 48
MBAD04C51 SERVICES

Objectives
• To develop insights on emerging trends in the service sector of a developing economy.
• To deal with issues involved in management of services.
Learning Outcomes:
At the end of this course students will be able to:
• design strategies related to the 7 P’s of Services marketing
• assess Service failures in a service setup and formulate service recovery strategies
• design Service strategies to overcome GAPS in Service delivery

COURSE CONTENTS
Unit 1 Introduction 10Hours
Services Marketing: Factors influencing Growth in services marketing; Characteristics of
Services; Services Marketing Mix - importance; Lovelock’s classification of Services,
Emergence of Service Economy; Marketing Goods and Services; Marketing Challenges and
Opportunities in the service business; Growth of Services in India & Abroad.
Unit 2 Consumer Behaviour in Services 14 Hours
Consumer Behaviour in Services, Search, Experience, and Credence Attributes; Consumer
Choice; Customer Expectation of Service; Customer Perceptions; Consumer Experience; Post
Experience Evaluation; Customer Satisfaction; Building Customer Relationships in Services.
Unit 3 Quality Assessment and Positioning of Services 10 Hours
Service Quality: Measurement of Customer Service Satisfaction-GAPS Model; SERVQUAL
Dimensions; Services Delivery; Services Failure; Service Recovery; Positioning of Services;
Positioning Dimensions; Importance of Positioning of Services; Positioning Maps.
Unit 4 Strategies in Marketing of Services 14 Hours
Designing 7Ps and Strategies for the Marketing of Services; Hotel Services; Hospitality Services;
Tourism Services; Healthcare and Hospitality Services; Financial Services; Transportation
Services; Educational Services; IT and Telecommunication Services; Leisure Services;
Marketing Non-profit Organizations.

References
Jochen Wirtz and Christoper Lovelock(2016), Services Marketing: People, Technology,
Strategy, 8th Edition, New Delhi: Pearson Education.
Nargundkar, R(2010), Services Marketing, 3rd Edition, Tata McGraw Hill Education, New
Delhi
Zeithaml, V. A., Bitner, M. J., Gremler, D.D & Pandit A (2013), Services Marketing, 6th
Edition, New York, McGraw Hill.

113
 Course Code: Course Title: RETAIL OPERATIONS
Credits: 4 Hours: 48
MBAD04C52 MANAGEMENT

Objectives
• To know the concept, process, and management of retail operations.
• To be acquainted with retail operational strategies and overall retail planning processes.
Learning Outcomes
At the end of this course students will be able to:
• compare and illustrate various retail formats based on their attributes
• evaluate and decide on the proper retail store operations strategies and synthesize
effective store management techniques
• design appropriate store layout and adapt store management and operations techniques
for the successful conduct of retail business

COURSE CONTENTS
Unit 1 Introduction to Retailing 10 Hours
Retailing and Retailers; Functions; Evolution of Retail Formats, Economic and Social importance;
Size of Retail Market; Theories of Retailing; Challenges and Opportunities in retailing, Store Site
selection- Store Location Types-Steps
Unit 2 Classification of Retail stores 14 Hours
Classification based on Ownership – Merchandise offering- Single Line Store, General Store, Variety
Store, Departmental Store, Supermarket, Superstore, Combination Store, Hypermarket, Discount
Store, Warehouse Showroom, Catalogue Storing, In-home Retailing; Sponsored Cooperative Chain;
Manufacturers’ Sponsored Franchising System; Non-store retailing
Unit 3 Store Planning, Design and Control 14 Hours
Store Planning Design - Store Layout and Space planning; Types of Layouts; Visual Merchandising
Techniques; Store record and Accounting System; Retail pricing and merchandise performance;
Demand forecasting and retail purchasing
Unit 4 Store Operations and Maintenance 10 Hours
Personnel Management- Recruitment, Training and Compensation in Trail; Store Profit Planning;
Energy management; Display Management; Space Management; Inventory Management; Supply
Chain Management in Retailing; Store Security; Crisis Management; Renovation; Insurance.

References
Pradhan, Swapna. (2020). Retailing Management Text & Cases, 6th edition. New Delhi. MH
Publications.
David, Gilbert. (2003). Retail Marketing Management. (2nd edition). Pearson India.
Robert F, Lusch., Patrick, Dunne., and Myron, Gable. (1994). Retail Management, (2nd
edition). South-Western Pub. Co

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 Course Code: Course Title: DIGITAL MARKETING Credits: 4 Hours: 48
Objectives
• To obtain a solid understanding of digital marketing arena, and the requisite knowledge
• To acquaint the students to learn qualitatively and quantitatively evaluate marketing impact.
Learning Outcomes
At the end of this course students will be able to:
• demonstrate cognitive skills required in social media marketing
• formulate digital marketing strategies
• assess the issues in digital marketing
COURSE CONTENTS
Unit 1 Introduction 10 Hours
Digital marketing channels and classifications; Relationship to purchase funnel Fundamental
Ideas Underlying Digital Marketing: Search costs; Web Business Models; Indian digital
marketing scenario. Content Marketing and Influencer Marketing
Unit 2 Display & Search Advertising 14 Hours
Programmatic and traditional buying; Ad targeting; Ad retargeting; User ad annoyance;
Measuring impact; Sponsored search; Search engine optimization; “Poaching” on keyword;
Measuring effectiveness; Spillovers from display to search; Google Ad.
Unit 3 Social Media Marketing 14 Hours
Social Media Strategy; e-wom; Facebook Marketing; YouTube Marketing; LinkedIn Marketing;
Twitter Marketing; Google Analytics, User engagement on social networks; Social advertising;
Social, media analytics; Impact of online reputation; Social Technology and its marketing
influence in India
Unit 4 Digital customer service 10 Hours
Integrating Service Delivery with Customer Expectations; Customer Communications;
Calculating E-service benefits: Online Support Activities; Fragmenting digital media; Steps
towards ‘Being Wireless’: Broadcast, Narrowcast and Personal cast; Adding value by measuring
and managing the return on investment in customers.

References
Damian Ryan (2014). Understanding Digital Marketing: Marketing Strategies for Engaging the
Digital Generation. Kogan Page; 3 edition ISBN-10: 0749471026
Adam Clarke (2016). SEO 2017 Learn Search Engine Optimization with smart internet
marketing strategies. ISBN-13: 978-0470529393
Avinash Kaushik (2015). Web Analytics 2.0: The Art of Online Accountability and Science of
Customer Centricity. 1st Edition ISBN-13: 978-0470529393
Puneet Singh Bhatia (2019). Social Media & Mobile Marketing. Wiley Publication ISBN:
933258737X

115
 Course Code: Course Title: LOGISTICS AND
Credits: 4 Hours: 48
MBAD04C54 DISTRIBUTION MANAGEMENT

Objectives
• To make the students learn the process of Logistics and Distribution.
• To enable the students to understand the issues and challenges in Logistics Management

Learning Outcomes
At the end of this course students will be able to:
• analyse the issues in logistics and distribution
• prepare logistics strategy with various considerations
• demonstrate the importance of packaging logistics in the supply chain

COURSE CONTENTS
Unit 1 Introduction to Logistics Management 10Hours
Logistics Management Scope, Meaning, Importance, Key Issues and Challenges in Logistics,
Planning framework for Logistics, Value added Roles of Logistics – Form utility, Place
utility, Time utility, Quantity utility and Possession Utility; Importance of Logistics processes,
key logistics processes – Transportation, Storage, Packaging, Materials handling, Inventory
Control, Order Fulfilment, New Product Introduction, Product Returns, Service parts logistics
and Information management; The Process Triangle, Logistics Approaches, Tools and
Techniques.
Unit 2 Logistics Network Planning and Customer Service 10 Hours
The role of Distribution Centres and Warehouses, Cost relationships, a planned approach to
Logistics strategy. Logistics/Marketing Interface, Customer service and elements,
Performance measures for customer service, expected cost of stockouts
Unit 3 Distribution Channels 10 Hours
Concept of Marketing Channel –Nature and Importance; Marketing Channel and the Logistics
Channels of Distribution, Customer fulfilment models, Recruitment of channel members,
screening, criteria for selecting the channel members-Sales factors, Product factors,
Experience factors, Administrative factors and Risk factors; Logistics Organization Structure,
Role of a Logistics Manager, Payment Schemes, Selection of temporary staff and assets.
Unit 4 Channel Integration 10 Hours
Importance; Marketing systems: Vertical - Types - Corporate VMS, Contractual VMS,
Horizontal marketing systems, designing and managing Hybrid systems. Motivating the
channel members; Modification and refinement of existing channels; Multi-channel marketing
system; Managing channel relationship-cooperation, coordination, conflict and power. Value
Networks. Omni Channel Strategy
Unit 5 Packaging Logistics 08 Hours
Meaning, Levels and Systems approach in Packing Logistics, Key issues in evaluating supply
chain performance of packaging, standardization, packaging postponement, managing
packaging waste, Reusable packaging systems, Managing ICT features of Packaging.
Managing packaging logistics in e-commerce channels.

116
References

John J. Coyle, Langley C. John, Novack A. Robert, and Gibson J. Brian. (2020) Supply Chain
Management A Logistics Perspective. (10th edition). Cengage.
Rushton. Alan, Croucher. Phil and Baker, Peter. (2010). The Handbook of Logistics &
Distribution Management. (4th edition). Kogan Page. London.
Palsson, Henrik. (2018). Packaging Logistics. Kogan Page. UK.
Kumar, Dinesh. (2012). Marketing Channels. Oxford University Press.

117
Business Intelligence & Analytics Specialization

118
 Course Code:
Course Title: COMPUTATIONAL FINANCE Credits: 4 Hours: 48
MBAF04C51
Objective

• To appraise, interpret and discuss the financial metrics

Learning Outcomes
At the end of this course students will be able to:
• compute financial metrics
• apply the statistical modeling in decision making
• examine the relationship between the financial metrics

COURSE CONTENTS
Unit 1 Money Management 10 Hours
Designing templates for Financial Application using software/ Spread sheet: Determining cash
flows from Assets. Asset value estimation. Application of time value of money in Asset Value.
Determining Amortization value of Assets.
Unit 2 Financial Forecasting 10 Hours
Forecasting the cash-flows, Estimating the Working Capital trends; Profitability estimation, Using
statistical modeling for estimating the net earnings, ROE, Determining CAGR and EVA
Unit 3 Financial Planning Algorithms 10 Hours
KPI in Financial Planning: Estimating the Financial Leverage using graphical method. Creating
template for Financial Break-even point. Building Optimization Models, Built-in Functionalities.
Unit 4 Financial Dashboard Design 08 Hours
Intuitive interfaces, Real-time data insights, Comprehensive budget control centers, Quick-view
summaries of Cost of Capital using Spread sheet.
Unit 5 Developing the Financial Planning Software 10 Hours
Systematic, tracked client deliverables; automatic archiving for all client-specific changes,
Interactive Financial Planning Software for Real-Time Client Collaboration
Fintech based software; MoneyGuidePro, eMoney, Right Capital, MoneyTree, and
Advicent/NaviPlan.

References

Hirsa, A. (2020). Computational methods in finance. CRC Press.

Miranda, M. J., & Fackler, P. L. (2019). Applied computational economics and finance.
MIT press.
Seydel, R., & Seydel, R. (2020). Tools for computational finance (Vol. 3). Berlin: Springer.
Tavella, D. (2020). Quantitative methods in derivatives pricing: an introduction to
computational finance (Vol. 158). John Wiley & Sons.
Ugur, O. (2019). An Introduction To Computational Finance (Vol. 1). World Scientific
Publishing Company.

120
 Course Code:
MBAF04C52 Course Title: MARKETING ANALYTICS Credits: 4 Hours: 48

Objective

• To equip students with the domain expertise of marketing sciences along with analytical
methods and procedures in taking various decisions pertaining to marketing programs
and processes.
• To provide knowledge about the significance and merit of different analytical methods in
marketing domain with software application methods.
Learning Outcomes
At the end of this course students will be able to:
• apply analytics in Marketing and its dimensions
• analyse and Interpret customer data
• create optimized marketing campaign

COURSE CONTENTS

COURSE CONTENTS
Unit 1 Product Analytics 10 Hours
A Resource-Allocation Perspective for Marketing Analytics: Cluster Analysis; Types, Method
& Applications with Use Cases: User-Based Collaborative filtering; tem-based filtering;
Decision Tree Construction; Planning for Expansion; Conjoint Analysis: The Anatomy of a
Conjoint Analysis, The Experimental Design, Conjoint Analysis Applications. Case Study on
Portland Trail Blazers.
Unit 2 Price and Promotion Analytics 10 Hours
Multiple Regression in Price and Promotion; Reviewing Single-Variable Regressions for
Marketing; Adding Variables to the Regression; Economic Significance: Acting on
Regression Outputs. Design of Price and Advertising Elasticity Models: Price Elasticity of
Demand, Advertising Elasticity of Demand, Building a Comprehensive Model.
Unit 3 Customer Analytics 14 Hours
Estimate of Logistic Regression Model, Performing Logistic Regression with Count Data,
Random Utility theory, Dynamic Discrete Choice, Independence of Irrelevant alternatives.
Measuring Sensitivity Analysis with one-way and two-way tables, Markov Chain Model of
Customer Value, Using Monte Carlo simulation to predict success of marketing initiative.
Types of Customer Analytics, Segmenting Customers, Performing Cohort Analysis,
Calculating Customer Life time Value, Cost of Customer acquisition and its cost, Analysing
Customer Churn, Voice-of-the Customer Analytics, Receny, Frequency and Monetary
Analysis, Share of Wallet, Scoring Customers, Clustering and Predicting Customers,
Personalising Customer Experience; New Customer Acquisition; The Strategic Analytics Unit
and Customer Retention; Booking a Cross-Sell. Principal Component Analysis and Perceptual
maps
Unit 4 Sentiment and Text Analytics 14 Hours
Sentiment and its measurement; Understanding sentiments, Scherer’s typology of emotions,

121
Sentiment polarity – data and classification, Supervised social media mining: lexicon-based
sentiment, Naive Bayes classifiers, Unsupervised social media mining : Item Response
Theory for text scaling. Text Analytics: Accessing and Comparing Word Frequency, Token
Distribution Analysis, Correlation, Measure of Lexical Variety, Hapax Richness; Text
Quality, Text Variey and Parsing XML; Macro analysis: Clustering, Classification, Topic
Modeling.

References

Moke Grigsby (2015). Marketing Analytics: A Practical guide to real marketing science.
Marketing Science Series. Kogan Page Limited
Rajkumar Venkatesan, Paul Farries and Ronald T. Wilcox (2015). Cutting-Edge Marketing
Analytics: Real World Cases and Data Sets for Hands On Learning. Pearson Education
Christopher N, Chapman. and McDonnell, E Feit. (2015). R for Marketing Research and
Analytics.
Omer Artun and Dominique Levin (2015). Predictive Marketing. Wiley.
Matthew L. Jockers (2014).Text Analysis with R for Students of Literature. Springer

122
 Course Code: Course Title: HUMAN RESOURCE
MBAF04C53 METRICS Credits: 4 Hours: 48

Objectives
• To develop knowledge and skills in carrying out human resource analytics processes in
an in-depth manner
• To nurture the skills to use analytics in HR planning, sourcing, on-boarding and talent
engagement

Learning Outcomes
• to design and effectively use HR dashboards
• to assess HR Capital Value & HCROI
• to analyse HR Data using Pivot tables and tableau for visualisation

COURSE CONTENTS
Unit 1 Overview of HR Metrics & Analytics 06 Hours
Introduction to Analytics, Business Analytics , Aligning HR to Business through Analytics, HR
Metrics & HR Analytics, Its relevance & need, External influence on HR Analytics - The
influence of the Millennial, Globalization of the workforce economy, Data availability; Role of
HR analytics, Benefits of HR Analytics, Application of HR and HR predictive Analytics
Unit 2 Data driven HR: 06 Hours
Sources of Data, Data and its challenges, Data Quality, Cleaning and merging data, Difficulties in
obtaining HR Data Common pitfalls of HR Data, Rise of employee behavioral data, Employee
privacy issues, Automated Big data and role of big data, HRIS and HR decision making. Slicing
and dicing of HR Data using Pivot tables
Unit 3 Insights into HR Metrics 12 Hours
HR Metrics – Workforce metrics, Functional HR Metrics – Recruitment, Hiring, Training, Reward
and compensation, Retention metrics, Performance metrics, Measuring HR interventions, ROI of
HR activities, Direct & Indirect Costs of Absenteeism, calculation of HRCV, HCROI,
TrainingROI, using solver and optimization for HR planning problems
Unit 4 Analysis and visualization of HR data 16 Hours
Analysis of HR Data using Excel, Visualisation of data, Dashboards – creating and applying
dashboards at workplace, Content analysis of HR data – Sentiment Analysis, Using Excel for
optimisation of Human resources. Applications of Factor analysis and cluster analysis in HR Data,
Classification and Regression trees, Use of Anova, Corelation and regression in HR Analytics
Unit 5 A peek into HR Analytics 08 Hours
Seven Pillars or people Analytics; Levels of Analytics; Predictive Analytics Predictive
Modelling; Workforce Planning Analytics - Importance of Strategic Workforce planning, Key
workforce characteristics, Role of simulations in scenario planning, and Succession Planning

123
References

Bhattacharyya, D. K. (2017). HR analytics: understanding theories and applications (1st ed.).

Sage Publications India Private Limited.
HR Analytics: The What, Why and How, by Tracey Smith
Isson, J. P., & Harriott, J. S. (2016). People analytics in the era of big data. Wiley
publication.
Bannerjee, P., Pandey.J., & Gupta, M. (2019). Practical applications of HR Analytics. Sage
Publications India Private limited
West.M., (2019). People Analytics for Dummies. Wiley India Pvt Ltd

124
 Course Code:
Course Title: SAS for Data Science Credits: 48 Hours: 48
MBAF04C54

Course Objectives:
• To understand and assimilate SAS programming techniques and illustrations.
• To aptly integrate with business decisions involving all analytics types and
simulation.
Course Outcomes:
After successful completion of the course, the student will be able to:
• apply basic logical and statistical functions in SAS
• design SAS graphs and reports for data visualization
• perform statistical analysis on different types of data using SAS programming

Unit 1: Introduction to SAS 10 hrs

Introduction to SAS, the need for SAS, SAS Framework, SAS Components. SAS Windows.
Introduction to SAS Programming, Steps in SAS program – Data step and proc step. Data types
in SAS. Input Styles and types. SAS Libraries and inbuilt tables. Where Statement, If – Then
Else Statement, Goto, Stop, Do Loops, Modifying and Combining Data Sets.

Unit 2: Base SAS Procedures 10 hrs

SAS Functions, Proc sort, Proc Print, Proc Means, ProcFreq, Proc Plot, Proc Chart, Proc Copy
ProcAppend, Proc Datasets, Proc Compare, Proc Transpose. Macro Concepts, Macros And
Macro Variables, Creating Macro Variables, Using Macro Variables, Creating Modular Code
With Macros, Invoking A Macro, Adding Parameters To Macros.

Unit 3: SAS/STAT 12 hrs

ProcUnivariate, ProcCorr, ProcReg, ProcAnova, Obtaining Descriptive Statistics, obtaining
inferential Statistics from Categorical Data, Analysis, Obtaining Inferential Statistics from
Continuous Data. Multiple regression, logistics regression, Multivariate analysis – PCA, Factor
analysis, Discriminant Analysis, Cluster Analysis

Unit 4: SAS Visual Analytics and Text Analytics 08 hrs

SAS Visual Analytics methodology, Descriptive graphs, Graphs for data analysis, Time plots
and forecasting, Dashboarding, Introduction to Unstructured data and NLP. Text analytics
process in SAS and steps, Practical usage of text analytics on a data set

Unit 5: Machine Learning in SAS 08 hrs

Machine Learning process flow, Applications of Machine learning, Analysis elements in model
studio, Theory on machine learning algorithms, Practical usage of Machine learning algorithms
in predicting and evaluating the model performance

Prescribed Text Book:

Alan C, Elliott. and Wayne A, Woodward. (2015). SAS Essentials: Mastering SAS for Data
Analytics. Wiley Publishing
Reference Books:
Mervyn G, Marasinghe. and William J, Kennedy. (2014). SAS for Data Analysis: Intermediate
Statistical Methods (Statistics and Computing). Springer.