Strategic Cost Management | CRACKER presents fully solved past examination questions up to June 2025, organised to mirror the CMA Final | Group III – Paper 16 syllabus (2022 scheme). It opens with Module-wise Marks Distribution, a Previous Exams Trend Analysis (June/December attempts), and a module-to-CMA Study Material mapping, enabling precise, outcome-oriented preparation. Each chapter begins with a concise tabular summary and then proceeds to step-by-step solutions, helping candidates revise concepts efficiently and apply them under exam conditions.

The Present Publication is the 1^st Edition for the Dec. 2025/June 2026 Exams. This book is authored by CA. Tarun Agarwal, with the following noteworthy features:

• [Fully Solved Past Papers till June 2025] with clear workings and explanatory notes
• [Module-wise Marks Distribution & Trend Analysis] (June/December attempts) to prioritise study effort
• [Tabular Chapter Summaries] for last-minute revision
• [Module-wise Comparison with CMA Study Material] for quick cross-reference and coverage assurance
• [CMA-Final Alignment] Structured to the CMA 2022 syllabus, with a module-to-module mapping that streamlines use alongside the Institute’s Study Material
• [Ideal for Self-study] Systematic layout and solved-paper methodology make it perfect for guided or independent preparation
• [Expert Authorship] Authored by CA. Tarun Agarwal, acclaimed for his result-oriented teaching style and expertise in finance
• [Perfect for Last-minute Revision] Crisp summaries and quick-reference tables enable high-speed revision before the exam
• [Saves Valuable Time] Marks-driven focus and modular analysis help students optimise their study plan for maximum results

The coverage of the book is as follows:

• Section A – Strategic Cost Management for Decision Making
  • Module 1 – Introduction to Strategic Cost Management
  • Module 2 – Quality Cost Management
  • Module 3 – Decision-Making Techniques
    • Decisions Involving Alternative Choices, Pricing Decisions & Strategies, Transfer Pricing, Relevant Cost Analysis, Target Costing, Product & Asset Life Cycle Costing, Decision Making using Probability
  • Module 4 – Activity-Based Management & JIT
    • Activity-Based Cost Management, Just-in-Time (JIT), Throughput Accounting, Backflush Accounting, Benchmarking
  • Module 5 – Evaluating Performance
    • Variance Analyses; Uniform Costing & Inter-firm Comparison
• Section B – Quantitative Techniques in Decision Making
  • Module 6 – Linear Programming
  • Module 7 – Transportation
  • Module 8 – Assignment
  • Module 9 – Game Theory
  • Module 10 – Simulation
  • Module 11 – Network Analysis – PERT/CPM
  • Module 12 – Learning Curve
  • Module 13 – Business Application of Maxima & Minima
  • Module 14 – Business Forecasting Models (Time Series & Regression)
  • Module 15 – Introduction to Tools for Data Analytics

The structure of the book is as follows:

• Front-matter Analytics
  • Module-wise Marks Distribution (by attempt: J = June; D = December)
  • Previous Exams Trend Analysis (attempt-wise, theory/practical tagging)
  • Module-wise Comparison with Study Material (CMA Study Module Nos. 1–15)
• Chapter Design for Rapid Application
  • Tabular summary of key concepts/formulae at the chapter start
  • Solved Past Exam Questions grouped by topic and mapped to the syllabus
  • Clear workings with logical steps to replicate in the exam hall
• Complete Syllabus Coverage
  • From SCM fundamentals and quality/ABM/JIT/throughput to variance analysis and quantitative techniques (LP, transportation, assignment, game theory, simulation, PERT/CPM, learning curve, forecasting, analytics tools)