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Value analysis

Unit 8: Cost ReductionTopic 3 of 3
Browse the Cost and Management Accounting syllabus

Cost and Management Accounting

8 units
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What the syllabus expects

  • Concept, objectives, importance, advantages and techniques

Value analysis

Bachelor of Business Studies (BBS) — Second Year

Subject: Cost and Management Accounting (MGT 212)

Unit 8: Cost Reduction

Academic Year: 2083/84

Topic Objectives

After studying this topic, students should be able to:

  • Explain the scope and key elements of value analysis.
  • Prepare the relevant cost records or calculations and interpret their use in managerial planning and control.

Curriculum Scope

  • Concept, objectives, importance, advantages and techniques

Detailed Microsyllabus

  1. Value analysis

    1. Concept, objectives and importance.
    2. Examine functions of an existing product or process.
    3. Advantages and scope of systematic review.

  2. Techniques

    1. Identify functions and their associated costs.
    2. Generate and evaluate alternative ways of providing them.
    3. Recommend changes with performance and cost evidence.

Curriculum reference: Tribhuvan University, Faculty of Management, revised four-year BBS curriculum, PDF pages 31-34.

Source note: The curriculum scope above is retained from the existing TU syllabus breakdown. The numbered study subtopics are editorial elaborations for teaching and study, rather than a separately issued TU syllabus. Unit or component allocations apply at their stated level; no separate topic hours or marks are assigned here.