(Pattern – 2013) w.e.f. 2014-15 REVISED COURSE …Pro du ctio n & O perations Ma nageme nt. 402...

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(Pattern – 2013) w.e.f. 2014-15 REVISED COURSE STRUCTURE FOR BACHELOR OF BUSINESS MANAGEMENT (B.B.M.) (INTERNATIONAL BUSINESS) (Old Name B.F.T.) 1. Title The degree shall be titled as Bachelor of Business Management (B.B.M.) (International Business) under the Faculty of Commerce Part I w.e.f. the academic year 2013-2014, B.B.M. Part II w.e.f. 2014-2015 and B.B.M. Part III w.e.f. 2015-2016. 2. Objectives: With the industrial Liberalization and Globalization scenario and emphasis on global markets, there is a great scope for job opportunities as well as Entrepreneurship in International Business in the products and services sectors. Great scope also exists in International Logistics, Supply- Chain management, Transportation and Distribution. The three year Bachelor of Business Management (B.B.M.) programme is a professional degree course aimed at educating the 10+2 passed students in the various theoretical and practical aspects of international business. 3. Duration: The Course shall be a full time course and the duration of the course shall be of three years divided into six Semesters. 4. Eligibility: i. A candidate for being eligible for admission to the Degree course in Bachelor of Business Management shall have passed 12 the Std. Examination (H.S.C. 10 +2) from any stream with English as passing subject and has secured 45% marks at 12th std. ii. Three Years Diploma Course after S.S.C. i.e. 10th Standard of Board of Technical Education conducted by Government of Maharashtra or its equivalent. iii. Two Years Diploma in Pharmacy after H.S.C., of Board of Technical Education conducted by Government of Maharashtra or its equivalent. iv. MCVC v. Every eligible candidate has to pass a Common Entrance Test to be conducted by the respective Institute / College. 5. Medium of Instruction : Medium of instruction shall be in English only.

Transcript of (Pattern – 2013) w.e.f. 2014-15 REVISED COURSE …Pro du ctio n & O perations Ma nageme nt. 402...

Page 1: (Pattern – 2013) w.e.f. 2014-15 REVISED COURSE …Pro du ctio n & O perations Ma nageme nt. 402 Interna tiona l Business in Se rvice Sector 303 Int ernatio nal E co nom ics 403 Int

(Pattern – 2013) w.e.f. 2014-15 REVISED COURSE STRUCTURE FOR

BACHELOR OF BUSINESS MANAGEMENT (B.B.M.) (INTERNATIONAL BUSINESS)

(Old Name B.F.T.) 1. Title The degree shall be titled as Bachelor of Business Management (B.B.M.) (International Business) under the Faculty of Commerce Part I w.e.f. the academic year 2013-2014, B.B.M. Part II w.e.f. 2014-2015 and B.B.M. Part III w.e.f. 2015-2016. 2. Objectives: With the industrial Liberalization and Globalization scenario and emphasis on global markets, there is a great scope for job opportunities as well as Entrepreneurship in International Business in the products and services sectors. Great scope also exists in International Logistics, Supply- Chain management, Transportation and Distribution. The three year Bachelor of Business Management (B.B.M.) programme is a professional degree course aimed at educating the 10+2 passed students in the various theoretical and practical aspects of international business. 3. Duration: The Course shall be a full time course and the duration of the course shall be of three years divided into six Semesters. 4. Eligibility: i. A candidate for being eligible for admission to the Degree course in Bachelor of Business Management shall have passed 12 the Std. Examination (H.S.C. 10 +2) from any stream with English as passing subject and has secured 45% marks at 12th std. ii. Three Years Diploma Course after S.S.C. i.e. 10th Standard of Board of Technical Education conducted by Government of Maharashtra or its equivalent. iii. Two Years Diploma in Pharmacy after H.S.C., of Board of Technical Education conducted by Government of Maharashtra or its equivalent. iv. MCVC v. Every eligible candidate has to pass a Common Entrance Test to be conducted by the respective Institute / College. 5. Medium of Instruction : Medium of instruction shall be in English only.

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6. Scheme of Examination: The B.B.M. Examination will be of 3600 marks divided into 3 parts as per details given below : i. BBM Part I (Semester I, II) Aggregate marks 1200 ii. BBM Part II (Semester III, IV) Aggregate marks 1200 iii. BBM Part III (Semester V, VI) Aggregate marks 1200 There will be written Examination of 80 marks, 3hrs duration for every course at the end of each semester. The class work will carry 20 marks in each course. For courses in Industrial Exposure (Semester III, IV) there will be viva voce examination of 20 marks and for Written Report and Industrial visits 80 Marks. For course on Project work (Semester VI) there will be oral presentation test consisting of 20 marks and Written Report of 80 marks. 7. RULES OF A.T.K.T. i. A student shall be allowed to keep term for the Second Year, if he/she has a backlog of not more than four theory heads of total number of subjects of the First Year examination, which consist of First & Second Semester. ii. A student shall be allowed to keep term for the Third Year, if he/she has no backlog of First year & if he/she has a backlog of not more than four theory heads of total number of subjects of the Second year examination, which consist of Third & Fourth Semester. 8. Standard of Passing and Award of Class: In order of pass examination a candidate has to obtain 40% marks out of 100 (Semester-end exam 80 + class work marks 20 taken together) in each course. The award of class: The class shall be awarded to the student on the basis of aggregate marks obtained by him in all three years (Part I, II & III). The award of Class is as follows : i. Aggregate 70% and above. -: First class with Distinction. ii. Aggregate 60% and above but less than 70% -: First class. iii. Aggregate 55% and more but less than 60% -: Higher Second class. iv. Aggregate 50% and more but less than 55% -: Second class. v. Aggregate 40% and more but less than 50% -: Pass class. vi. Below 40% -: Fail.

9. The expenditure on Industrial exposure shall be borne by the student concerned.

10. The Semester wise Structure of the Programme shall be as follows:

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SYBBM(IB) w.e.f.2014 Revised Course Structure

Bachelor of Business Management (International Business)

Subject Code

Subject Name – Semester III

Subject Code

Subject Name – Semester IV

301 International Business Environment.

401

Foreign Exchange Operations

302

Production & Operations Management.

402 International Business in Service Sector

303 International Economics 403 International Agricultural Business

304 International Marketing 404 Business Taxation 305 Foreign Language - Paper I

(Asian - Chinese, Japanese) (European - German, French and Spanish)

405 Foreign Language - Paper II. (Asian - Chinese, Japanese) (European - German, French and Spanish)

306 Management Accounting 406 Business Exposure

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University of Pune (Pattern – 2013) w.e.f. 2014-15

B.B.M.(IB) Sem. – III Subject: International Business Environment (301)

Objective : 1. To make the students aware about globalization and environmental consequences. 2. To create awareness about dimensions of eco-friendly environment. 3. To gain knowledge about global warming and environmental ethics. Sr. No Topic No. of

Lectures UNIT 1 Globalization & Environment consequences

Trade of toxic chemicals, WTO’s role in environmental pollution, Trade of ecological resources at world level, SEZ (Special Economic Zone) & pollution problems

12

UNIT 2

Dimensions of Eco-friendly Emerging business policies, Eco attitudes & Eco behavior, Ecological concerned consumers & Green products.

10

UNIT 3

Business & Global Warming Carbon credit technology for mitigation of greenhouse gases, corporate role in reducing greenhouse gases.

12

UNIT 4

Business & Environmental Ethics Concept, principle & it’s role, case studies of green industries, role of the international NGO’s in environmental awareness.

10

UNIT 5 CASE STUDIES Minimum Five Cases 4 Recommended Books

1. Environmental Economics, Indian Edition, Janet M. Thomas & Scott J. Callan, Cengage Learning India Ltd.

2. Environmental Law & Policy in India, Cases Materials & Statutes, Shyam Divan & Armin Rosencranz, Oxford India

3. Cases in Environment of Business, International Perspectives, David W. Conlin, Sage Publications

4. GDAE Teaching Module, Trade and the Environment, by Jonathan Harris.(http//ase.tufts.edu/gdae).

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University of Pune

(Pattern – 2013) w.e.f. 2014-15 Syllabus for B.B.M.(IB) Sem. – III

Subject: Production & Operations Management (302) Objective. 1. To impart knowledge regarding the process of production. Sr. No. TOPICS No. of

lectures Unit 1 Introduction

Meaning and Functions of Production Management, Role and Responsibility of Production Function in Organization, Types of Production System – Continuous and Intermittent, Plant layout - Objectives, Types, Materials Flow Pattern, Safety Considerations and Environmental Aspects.

9

Unit 2 Production Design Definition, Importance, Factors affecting product Design-Product Policy-Standardization, Simplification, Production Development- Meaning, Importance, Factors Responsible for Development, Stages in developing a new product, Techniques of Product Development Introduction to Value analysis and Value Engineering

9

Unit 3 Production Planning and Control Meaning, Objectives, Scope, Importance & Procedure of Production Planning, Routing scheduling Master Production Schedule, Production Schedule, Dispatch, Follow up, Production Control-Meaning, objectives, Factors affecting Production Control. Make or Buy decision Concept of Outsourcing

9

Unit 4 Maintenance Meaning – Types of maintenance – Planning and scheduling of maintenance, Total Productive Maintenance

4

Unit 5 Method study, Work study and Time study Methods Study- Concept, Questioning Techniques, Principles of Motion Economy, flow Process Chart, Multiple Activity Chart, SIMO Chart, Travel Chart. Work Study - Concepts, Scope and Applications, Work Study and Production Improvement

9

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Time Study – Routing Concepts, Stopwatch Study, Allowance, PMTS Systems (Concepts Only) Activity Sampling, Standard Time Productivity- Meaning, Importance, Measurement, Techniques, Factors affecting Productivity, Measures to boost Productivity- ISO 9000 to ISO 20000, Quality Control, Quality Circles, Kaizen Effects of Globalization on Business

Unit 6 Ergonomics Definition, Importance, Work and Rest Cycles, Bio-mechanical Factors, Effects of Factors such as Light, Ventilation, Noise, Heat on Performance, Importance, Safe Practices in handling Chemicals, Gases, Bulk Materials, Safety with cargo handling equipment, Safety equipments and Devices, Statutes Governing Safety

8

Recommended Books 1. Plant Layout and Material Handling James Apple & John Wileysons 2. Work Study IZO Publication 3. Production & Operations Management - K.Ashwathappa & Shridhar Bhat 4. Production & Operations Management - Ajay K Garg 5. Production & Operation Management - S N Chary, TMH Delhi 6. Modern Production and Operation Management - Elwood S Butta 7. Production & Operation Management – J.P.Saxena

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University of Pune (Pattern – 2013) w.e.f. 2014-15

B.B.M.(IB) Sem. – III Subject: INTERNATIONAL ECONOMICS (303)

Objectives: 1. To provide a comprehensive understanding of the concepts of international economics. 2. To develop theoretical tools to understand current international issues and their impacts on business Sr. No Topic No. of

Lectures

UNIT 1

INTRODUCTION 1.1. Meaning, Nature and Scope of International Economics 1.2. Inter-regional and International Trade

6

UNIT 2

THEORIES OF INTERNATIONAL TRADE 2.1 Adam Smith – Absolute Cost Advantage 2.2 Ricardo – Comparative Cost Theory 2.3 Huckster – Ohlin Theorem

8

UNIT 3

GAINS FROM INTERNATIONAL TRADE 3.1 Gains from Trade – Static and Dynamic 3.2 Trade as an engine of Economic Growth

6

UNIT 4

TERMS OF TRADE 4.1 Concept of Terms of Trade – Barter Terms of trade & Income Terms of Trade. 4.2 Factors influencing Terms of Trade

8

UNIT 5

TRADE POLICY 5.1 Free Trade Policy – Meaning, arguments for and against. 5.2 Protection Policy – Meaning, Arguments for and against. 5.3 Tariff Barriers

12

UNIT 6

INTERNATIONAL ECONOMIC ORGANIZATIONS 6.1 World Trade Organization (WTO) – Evolution and Functions 6.2 International Monetary Fund – Objectives and Functions. 6.3 World Bank – Objectives and Functions

8

Recommended Books 1. International Economics – Francis Cherunilam, Tata McGraw Hill.1999 2. International Economics – Salvatore D.L. Prentice Hall. 7th Edn. 2001 3. International Economics – Sodersten Bo, Macmillan Press Ltd. 1981 4. International Economics – Dr. D. M. Mithani 2000

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University of Pune (Pattern – 2013) w.e.f. 2014-15

B.B.M.(IB) Sem. – III Subject: International Marketing (304)

Objectives: 1. To familiarize the student to understand the international environment and policies 2. To enable the students to acquire necessary skills to deal in international market Sr. No Topic No. of

Lectures UNIT 1 Introduction

Concept of International Marketing and its scope, Objectives of International Marketing, Challenges and Opportunities in International Marketing, Underlying forces of International Marketing Channels, Reason of entry in International Marketing

10

UNIT 2 International Policy

Recent Import Export Policies and Procedures, Facilities and Incentives relating to Export Business

6

UNIT 3 Procedural Aspect

Export Documentation, Preparing Export Document Shipping and Customer Clearance of goods. Processing/Manufacturing goods for Export and their inspection by Government Authorities Compulsory Quality Control and Pre-shipment Inspections, Excise Clearance, Insuring goods against marine risk, Marine Insurance

12

UNIT 4 International Marketing Strategy

Rules for successful exporting. International Market Segment Preliminaries for starting Export Business. Registration of Exporters. Sending/Exporting Samples. Appointing Overseas Agents obtaining a License (Export License)

6

UNIT 5 Pricing and Finance Strategy

International Pricing Decisions and factors influencing these decisions. Uniform pricing Vs. Market by market pricing. Arranging Finance for Exports : Financial and fiscal incentives provided by the Government and Foreign exchange facilities by the R.B.I. and EXIM Bank. Institutional support from Government, Semi Government and Autonomous Organizations for Exporters Obtaining export credit Insurance. Labeling, Packaging, Packing and Marketing Goods for Orientation to GATT

14

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Recommended Books

1. International Trade and Export Management – B.M. Wahi and A.B. Kalkundribar. 2. International Marketing Management – Varshney and Bhattacharya 3. International Marketing Export Marketing – S.Shiva Ramu 4. International Marketing – S.S. Rathor, J.S. Rathor 5. Global Marketing Strategy – Douglas & Craig 6. Export Marketing – Michael Vaz 7. Export Marketing – Francis Cherunilam

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University of Pune

(Pattern – 2013) w.e.f. 2014-15 BBM(IB) Sem. – III

Foreign Language Paper I. Subject Name -: French.

Course Code -: 305. Objective -: 1. Students should get acquainted with the basic sentence patterns of French language so that they can communicate in French if required. 2. The students should be able to read, write, understand and speak French with limited vocabulary.

Topic Grammar No. of Lectures

UNIT 1 Self-introduction. –profession, nationality Greetings. Adress

Subject pronouns Definite and indefinite articles Être, avoir, some – er ending Verbs Plural of some nouns Some adjectives

10

UNIT 2 To understand personal information given by others and to ask and give personal information Family 0- 30 numbers

S’appeler Possessive adjectives Some interrogatives

09

UNIT 3 To reserve a hotel room 31- 60 numbers Dates, telephone numbers

Present tense of some –ir and Some –re ending verbs

10

UNIT 4 Travelling- make a program and to tell it Understand and read the time schedules

Interrogation Some interrogatives Some irregular verbs

09

UNIT 5 To buy a train ticket To understand train schedules Understand and give directions 61- 1000

Some adjectives Contracted and partitive articles Negation Some more –ir endimg verbs

10

Book recommended : Le Français à grande vitesse. Publisher : Hachette. F.L.E. Authors: S. Truscott, M. Mitchell, B. Tauzin

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University of Pune

(Pattern – 2013) w.e.f. 2014-15 BBM(IB) Sem. – III

Foreign Language Paper I. Subject Name -: German.

Course Code -: 305. Objective -: 1. Students should get acquainted with the basic sentence patterns of German language so that they can communicate in German if required. 2. The students should be able to read, write, understand and speak German with limited vocabulary. Topics Grammar Number of

Lectures 1.International words in German, Greetings Conversation in a Café

Alphabets, formulate questions, conjugation of verbs in present tense, personal pronouns, the verb ‘to be’

09

2. Communication in a language course

Nouns: singular and plural forms, negation, definite and indefinite articles

07

3. Cities, countries and languages

Past tense of the verb ‘to be’, questions starting with an interrogative pronoun, and a verb

07

4. People and houses Accusative case, Possessive articles in the

nominative case, , adjectives in a sentence 07

5. Appointments Time, asking questions related to time,

prepositions, verbs with a separable prefix 07

6. Orientation Prepositions + Dative 07 Revision 04

Total 48 Ref Book: Studio D, Part: A1 (first part of the series of Studio D)

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University of Pune

(Pattern – 2013) w.e.f. 2014-15 B.B.M.(IB) Sem. – III

Subject: Management Accounting (306) Objectives:

To impart basic knowledge of Management Accounting.

Sr. No. Topic

No. of Lectures

UNIT 1 Introduction Major types of Accounting 1) Financial Accounting 2) Cost Accounting 3) Management Accounting Management Accounting Need, Essentials of Management Accounting, Importance, Objectives, Scope, Functions, Principal systems and Techniques, Advantages, Limitations, Distinction between Financial Accounting and Management Accounting, Distinction between Cost Accounting and Management Accounting.

10

UNIT 2 Analysis and Interpretation of Financial Statement

Methods of Analysis Comparative Statements ,Common Size Statements Trend Percentage or Trend Ratios(Horizontal Analysis) Ratio Analisys Meaning of Ratio, Necessity and Advantages of Ratio.

4

UNIT 3 Analysis & Interpretation of Ratios.

Types of Ratio i) According to the nature of items a. Balance Sheet Ratios b. Revenue Statements or Profit and Loss Account Ratios c. Inter Statement or Composite Ratios ii) ii) Functional Classification. a. Liquidity Ratios b. Leverage Ratios c. Activity Ratios d. Profitability Ratios Problems

12

UNIT 4 Fund Flow Statement and Cash Flow Statement

Meaning of Funds, Fund Flow Statement, Flow of Funds, Working Capital, Causes of changes in working Capital, Proforma of Sources and Application of Funds, Proforma of Adjusted Profit and Loss Account

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Proforma of Fund Flow Statement

4

UNIT 5 Marginal Costing

Meaning and Definition of Marginal cost and Marginal Costing, Contribution, Profit Volume Ratio, Advantages of Marginal Costing, Limitation, Problems

12

UNIT 6 Budget and Budgetary Control

Meaning of Budget and Budgetary Control, Definition, Nature of Budget and Budgetary Control, Objective of Budget and Budgetary Control, Limitations of Budget and Budgetary Control, Steps in Budgetary Control Types/classification of Budgets According to Time i. Short Term ii. Long Term According to Flexibility i.Flexible ii.Fixed (Problems)

6

Recommended Books

1. M. Y. Khan,. K. P. Jain:: Management Accounting 2. I.M. Pandey::Management Accounting (Vikas) 3. Dr. Jawaharlal:: Management Accounting 4. Man Mohan Goyal: Management Accounting 5. S. N. Maheshwari:: Principles of Management Accounting 6. R. K. Sharma and Shashi K. Gupta: Management Accounting 7. Horngren: Introduction to Management Accounting (Pearson)

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University of Pune (Pattern – 2013) w.e.f. 2014-15

B.B.M.(IB) Sem. – IV Subject: FOREIGN EXCHANGE OPERATIONS (401)

Objectives: 1. To provide a comprehensive understanding of the concepts of foreign exchange rates. 2. To provide practical procedural aspects of banks and other institutions connected with foreign exchange. Sr. No Topic No. of

Lectures UNIT 1

Balance of Payments 1.1 Concept and components of Balance of Trade and Balance of Payments 1.2 Equilibrium and Disequilibrium in the Balance of Payments.

10

UNIT 2

Foreign Exchange Rate Meaning of exchange rates. Fixed, Flexible and Managed Exchange Rates. Convertibility of Rupee on Current Account and Capital Account.

6

UNIT 3

Determination of Exchange Rates 3.1 Foreign Exchange Market 3.2 Purchasing Power Parity Theory 3.3 Spot and Forward transactions 3.3 a] Cross Rates. Exchange Arithmetic on Spot, forward and cross Rates. 3.3 b] Arbitrage and speculation.

12

UNIT 4

Foreign Exchange Control 4.1 Meaning and objectives of Exchange Control. 4.2 Methods of exchange Control 4.3 FEMA – Introduction and Features 4.4 FEMA Provisions related to Export and import board features.

8

UNIT 5

Foreign Trade Contracts and Documents Inco Terms Letters of Credit –Meaning and types Documents used in Foreign Trade (At least 2 case studies on deficient documentation risks)

12

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Recommended Books: 1. Foreign Exchange – Practice, Concepts and Control – C. Jeevanandam – Sultan Chand and Sons. 2. International Financial Management – P. G. Apte, 1998 3. International Financial Management – V. K. Bhalla 2004 4. Financial Management & Policy : Text & Cases, New Delhi, Anmol Publications Pvt.Ltd. 2004 5.Intenational Trate Centre Web Pages(UNCTAD)

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University of Pune (Pattern – 2013) w.e.f. 2014-15

B.B.M.(IB) Sem. – IV International Business in Services Sector (402)

Objectives : 1. The main objective of the course is to highlight the distinctive features, operations of the services in the context of international business. 2. To give and understanding as to analyze the opportunities involved in trade in services at the international level. Sr. No Topic No. of

Lectures UNIT 1 Growth of services sector:

Factors responsible for Market and Marketability of services as distinct from goods – classification of services – Reasons for growth of services as fastest growing, sector of world trade- Global transferability of services Strategies to enter global market (Services)

10

UNIT 2 The role of services in the Indian Economy – Employment,

Innovative entrepreneurship, FDI in services sector, Management problems in Services sector : Operations and Processes, Quality( GAP analysis), People, Physical evidence, Pricing.

04

UNIT 3 Introduction of important Services with export potentials : Tourism,

Telecommunication, Entertainment, health care, Information Technology, Biotechnology, Retailing.

12

UNIT 4 World Trade in Services – Liberalization and Globalization of service-

services under W.T.O. agreements description of services covered, Issues related to WTO agreements – Trade barriers in services – International rules for banking, Securities and insurance

10

UNIT 5 Problems in International Trade in Services : Data Collection –

Launching of services in the international market, Product Support Services.

12

Recommended Books :

1. VasantiVenugopal, Raghu V.N., Services Marketing – Himalaya Publishing House 2. S. Shajahan, International Business, Macmillan. 3. V.Jauhari, Kirti Dutta Services, Oxford University Press 4. Datta, Sundaram, Indian Economy – S. Chand and Co, Delhi

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University of Pune (Pattern – 2013) w.e.f. 2014-15

B.B.M.(IB) Sem. – IV Subject: INTERNATIONAL AGRICULTURAL BUSINESS (403)

Objectives: 1. To make the students aware of the national and international agricultural scenario. 2. To develop an awareness among students about exim policy and agri marketing. Sr. No Topic No. of

Lectures

UNIT 1

International Agri Business Meaning, Scope, Importance. Impact of international agri business on Indian Economy Comparative study of Indian Agro products with other countries Agro products. Strategic Advantage to Indian agro products (Environmental advantage & Governmental advantage)

12

UNIT 2

Agro Based Industries Scope in India Food processing Industries - Meaning, Future prospects of processed food industry Dairy Industry – Characteristics, product range, future growth Sugar Industry Constraints in export of processed food Study of international License for food industry

12

UNIT 3

EXIM Policy 2006-07 Special efforts to promote Agro based commodities Role of state Trading Corporation in importing cereals,oils,etc Quota Restriction on Agro Products Aims of Exim Policy (2001-02) in raising India’s share (in context of agro products) in world trade.

12

UNIT 4

Agri Marketing Concept, Scope Difference between agri product marketing & manufactured product Mktg. Factors affecting demand of agro products Importance of Agri mktg.

12

Recommended Books : 1. Agri business mgt. - by Smita Diwase – Everest Publishing 2. Agri business mgt. – by Urkude/Rajesh.L – Milona 3. Agri business mgt. in India – Subhash Bhave 4. Agricultural Mktg. in India – Acharaya & Agarwal – Oxford & IBH publishing company

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University of Pune (Pattern – 2013) w.e.f. 2014-15 B.B.M.(IB) Sem. – IV Subject:

Business Taxation (404) Objectives: 1. To understand the basic concepts and definitions under the Income Tax Act,1961 & basic clarifications regarding Indirect Taxation 2. To Acquire knowledge about Computation of Income under different heads of Income of Income Tax Act,1961. 3. To Acquire Knowledge about the submission of Income Tax Return, Advance Tax, Tax deducted at Source, Tax Collection Authorities. 4. To make students Competent enough to take up to employment as Tax planner.

Sr. No Topic No. of

Lectures

UNIT 1

Income Tax Act-1961. (Meaning ,Concepts and Definitions) Income, Person, Assesses, Assessment year, Pervious year, Agricultural Income, Exempted Income, Residential Status of an Assessee, Fringe benefit Tax, Tax deducted at Source, Capital and Revenue Income and expenditure.

10

UNIT 2

Computation of Taxable Income under the different heads of Income. a. Income from Salary- Salient features, Meaning of salary, Allowances and tax liability-Perquisites and their Valuation- Deductions from salary.(Theory and Problems) b. Income from House Property - Basis of Chargeability-Annual Value-Self occupied and let out property- Deductions allowed (Theory and Problems) c. Profits and Gains of Business & Profession -Definitions, Concepts, Practical Aspects - Deductions expressly allowed and disallowed (Theory only) d. Capital Gains - Chargeability-Definitions-Practical aspects - Cost of Improvement – Indexation - Short term and long term capital gains-Deductions (Theory only) e. Income from other sources - Chargeability-Deductions-Amounts not deductable - Taxation (Theory only )

10

UNIT 3

Computation of Total Taxable Income of an Individual. Gross total Income- deductions u/s-80(80ccc to 80 u) Income Tax calculation- (Rates applicable for respective Assessment year) Education cesses, Refund of tax & practical aspects of refund.

12

UNIT 4

Miscellaneous : Return of Income-Advance payment of Tax – Methods of payment of tax-Forms of Returns - Organization structure of Income Tax Authorities/Administrative and Judicial Originations) Central Board of Direct Tax (Functions and powers of various Income Tax Authorities)

12

UNIT 5

Introduction to Indirect Taxation : Concepts in Central Excise – Central Sales Tax – Service Tax (Theory only)

04

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Recommended Books : 1. Direct Taxes : Law & Practice, Dr. V. K. Singhania 2. Direct Taxes : T Manoharan 3. Direct Taxes : Girish Ahuja & Ravi Gupta 4. Direct Taxes : Lal & Vashisth 5. Practical Approach to Income Tax : Girish Ahuja & Ravi Gupta 6. Indirect Taxes : V.S. Datey, Govindan, Yogendra Bangar

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University of Pune (Pattern – 2013) w.e.f. 2014-15

Syllabus for B.B.M. (IB) Sem. – IV Foreign Language Paper II

Course Title -: French. Course Code -: (405)

Language Objectives Grammar Number of

Lectures UNIT 1 Checking in a hotel Ask information about the hotel Housing in France

Contracted and partitive articles continued To tell the time Demonstrative adjectives. Some qualificative adjectives – singular and plural

07

UNIT 2] Reserving a table at a hotel Ordering at a restaurant Likes and dislikes

Partitive articles continued Past tense with ‘avoir’ Recognising direct object

07

UNIT 3] Order travellers cheques Exchange rate, banking Opening a bank account

Verbs followed by infinitive Futur proche

07

UNIT 4] Shopping , Asking for directions To talk in the future

Imperative Some irregular verbs Future tense

07

UNIT 5] Asking information at gasstation Services of gas-station Understand road signs Customs

Past tense with ‘être’ 07

UNIT 6] Concept of Francophony

Revision 07

Book Recommended : Le Français à grande vitesse.

Publisher : Hachette. F.L.E.

Authors: S. Truscott, M. Mitchell, B. Tauzin

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University of Pune

(Pattern – 2013) w.e.f. 2014-15 Syllabus for B.B.M. (IB) Sem. – IV

Foreign Language Paper II Course Title -: German.

Course Code -: (405) Objective -: 1. Students should get acquainted with the basic sentence patterns of German language so that they could communicate in German if required. 2. The students should be able at the end of course to read, write, understand and speak German with limited vocabulary.

Topics Grammar Number of Lectures

1. Professions and daily routine

Modal verbs (müssen, können), possessive articles in accusative case

06

2. Berlin (Tourism) Prepositions + Accusative and dative 06 3. Vacation in Germany

Perfect tense 06

3. Culinary details Comparative degree as given in the

textbook 06

4. Weather and clothes

Adjectives in accusative, demonstrative article

06

5. Body and health Imperative, personal pronoun in accusative,

modal verb (dürfen), 06

6. Revision 04

Total 40 Ref Book: Studio D, Part: A1 (first part of the series of Studio D)

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University of Pune (Pattern – 2013) w.e.f. 2014-15

BBM(IB) Sem. IV Subject: Business Exposure (406)

Objectives: 1. To introduce to the students to the general nature and structure of international business. 2. To enhance the awareness of the students towards study and use of Trade and Industry directories, business websites and published data and information relating to Indent House, International Business Transactions, Foreign Exchange Department of the Bank, Foreign trade Brokers, Agents, Agri business etc. Activities: 1. The Teacher should brief the students about planning for Industrial visits. 2. The students in consultation with the faculty should organize individual/group visits (minimum Four) to understand the working of industrial sector (small and large scale), if possible conduct a Port visit to understand the working procedure of Ports. 3. The students should maintain a record of visits and prepare the reports. 4. The visits should be organised strictly as per prior planning. Assessment: The division of marks will be as under: a. Scrutinity of reports by the teacher : 50 Marks b. Viva based on field visits : 50 Marks

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TYBBM(IB) (Pattern – 2013)w.e.f. 2015-16

Revised Course Structure Bachelor of Business Management

(International Business)

Subject Code

Subject Name – Semester V Subject Code

Subject Name – Semester VI

501 Business Ethics 601 Import Export Procedure

502 Business Law 602 International Business Law

503 International Relations 603 Study of Global Economics

504 International Banking & Finance

604 International Project Management

505 Business Reporting & Analysis

605 Supply Chain & Logistics Management

506 E- Commerce Technology 606 Research Methodology (50 Marks) & Project(50 Marks)

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T.Y.B.B.M.(I.B.) Semester V

Course Title -: Business Ethics Course Code -: 501

Objectives -: 1. To impart knowledge of Business Ethics to the Students. 2. To impart knowledge of various Business Ethics practices. Unit No. Topic Periods

1. Ethics- Meaning and nature of Ethics Meaning of Moral & Ethics. Types of Ethics, Importance of Ethics, Nature of Ethics.

8

2. Business Ethics- Meaning and nature. Importance of ethics in business. Types of business Ethics-Relation between corporate responsibility & Business ethics.

8

3. Business Ethics in Global Economy. Ethics in the context of Global Economy-Relationship Between Business Ethics & Business Development-Role of Business Ethics in Building a civilized society.

10

4. Moral issues in Business Justice & Economic system-ethics related to environment protection-Ethics relating to Consumer protection-Social responsibility & Business ethics arguments for and against social responsibility.

8

5. Areas of Business ethics Meaning of functional ethics-types of ethics according to functions of business: marketing ethics, foreign trade ethics and ethics relating to Copyrights.

7

6. Organizational Ethics Individual Ethics- Professional ethics. Corporate Ethics- Ethical behavior - Ten Commandments of ethical Behavior Control & audit of ethical behavior.

7

Total 48

Recommended Books 1. Business Ethics: - O.C. Ferrel, John Paul Fraedrich, Linda Ferrell. 2. Business Ethics: - GautamPherwani 3. Business Ethics: - RituPamraj 4. Business Ethics: - Prof. Agalgatti6

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T.Y.B.B.M.(I.B.)

Semester V Course Title -: Business Law.

Course Code -: 502 Objectives -: 1. To gain Understanding of basic legal terms and concepts used in law pertaining to

management of Business. 2. To comprehend applicability of legal principles to situations in business by referring to few decided leading cases. 3. To bestow confidence in students to deal with situations involving legal issues in commercial Transactions. Unit No. Topic Periods

1. Indian Contract Act 1872 Definition, Kinds and concept of contracts. Offer and Acceptance. Consideration Capacity of Parties Free Consent Legality and Objects of consideration Void Agreements Performance of Contract Discharge of Contract and Remedies

12

2. The Sale of Goods Act 1930 Contract of Sale of Goods. Conditions and Warranties Transfer of Property Performance of a contract of sale Rights of unpaid Seller.

12

3. Business Entities Introduction to the concept of Sole Proprietorship, Partnership, Joint Hindu Family Business, Co-operative Societies and Company.

Introduction to the Companies Act.1956 Nature & Types of Company Formation of a Company Memorandum of Association Articles of Association Prospects and allotment of Shares Shares and Share Capital Meeting and Proceedings

10

4. The consumer protection-Act, 1986. Salient features of Act. Definitions-Consumer, Complaint, Services, defect and Deficiency,

8

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Rights and Reliefs available to consumer. Procedure to file complaint. Consumer Dispute Redressal Agencies. (Composition, Jurisdiction, Powers and functions). Procedure followed by Redressal Agencies.

5. Intellectual Property Rights : Definition and conceptual understanding of Patent Trademarks. Copy Rights and Design. (Under the relevant Indian current statutes.)

6

Total 48

Recommended Books 1. Business & Commercial Laws -: Sen&Mitra 2. An Introduction to Mercantile laws -: by N.D.Kapoor 3. Business Law -: N.M. Vechlekar 4. Company Law -: Avtar Singh 5. Law of Contract -: Avtar Singh 6. Business Laws -: Kucchal M.C. 7. Business Law for Management -: Bulchandani K.R. 8. Consumer Protection Act in India -: Niraj Kumar 9. Consumer Protection in India -: V.K. Agrawal 10. Redressal Consumer Grievances under CPA -: Deepa Sharma

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T.Y.B.B.M.(I.B.) Semester V

Course Title -: International Relations. Course Code -: 503

Objectives -: 1. To know and understand foreign affairs & global issues with international business system. 2. To help students understand the background for conducting international trade in the

constantly changing global market. Unit No. Topic Periods

1. Overview of International Relations 1.1 Economic Relations 1.2 Socio –Cultural Relations 1.3 Legal Relations 1.4 Political Relations

10

2. Regional Economic Integration & their current Practices 2.1 European Union [EU] & their current Practices 2.2 North Atlantic Free Trade Agreement [NAFTA] & their current

Practices 2.3 South Asian Association for Regional Co-operation[SAARC] &

their current Practices 2.4 SAARC Preferential Trading Arrangement [SAPTA] & their

current Practices

10

3. Socio-Cultural Relations 3.1 Social Structure – Dualism in Indian Society and Problem of

unevenincome distribution 3.2 Culture and workplace Religious and ethical systems-

10

4. Legal Relations 4.1 WTO provisions relating to preferential treatment of developing

Countries 4.2 Implications of WTO pertaining to

4.2.1 General Agreement on Trade in Services [GATS] 4.2.2 Trade Related Intellectual Property Rights [TRIPs] 4.2.3 Trade Related Investment measures [TRIMs] 4.2.4 Commodity Agreement

12

5. Trade Relations 5.1 Instruments of Trade Policy

5.1.1 Tariffs 5.1.2 Subsidies 5.1.3 Quotas

5.2 Dumping – Meaning and Antidumping policies 5.3 Case Studies

06

Total 48

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Recommended Books 1. International Business –Competing in the Global Market place Charles Hill, Arun Kumar

Jain, TATA McGraw Hill 2. International Economics – W.Charles Sawyer, Richard L. Sprinkle, Prentice Hall India. 3. International Business Environment – Black and sundaram, Prentice Hall India. 4. The Global Business Environment – Tayeb, Monis H, Sage Publication, New Delhi Text

& cases. 5. International Business Environment – Francis Cherunilam, Prentice Hall India. 6. Economic Environment of Business – Gosh, Biswanath, south Asia Book, New Delhi.

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T.Y.B.B.M.(I.B.) Semester V

Course Title -: International Banking & Finance. Course Code -: 504

Objective -: To acquaint students with Global Banking Practices & various methods for financing

International trade. Unit No. Topic Periods

1. Introduction: 1.1 Meaning and Definition of 'Bank' 1.2 Functions of Bank

A. Primary functions: Accepting deposits: Demand deposits: Current and Savings; No Frills Account, Time deposits-Recurring and Fixed deposits, Flexi Deposits Granting Loans and Advances- Term Loan, Short term credit, Overdraft, Cash Credit, Purchasing, Discounting of bills,

B. Secondary functions: Agency Functions- Payment and Collection of Cheques, Bills and

Promissory notes, Execution of standing instructions, Acting as a Trustee, Executor.

General Utility Functions: Safe Custody, Safe deposit vaults, Remittances of funds, Pension Payments, Acting as a dealer in foreign exchange.

1.3 Various Ways of creating Relations in International Market Management Contract, Franchising, Use of Logo, Mergers & Acquisition, Opening of Branch Offices.

12

2. Role of Commercial Banks in Financing Import & Export • Role of Commercial Banks. • Role & Functions of EXIM Bank & ECGC [Export Credit

GuaranteeCorporation] • Types of Bank Deposits & advances for Importer & exporter (

i.e.NRE- Non Resident External A/c NRO-Non Resident Ordinary A/C FCNR-Foreign Convertible Non Resident A/C

• NRNR – Non Resident Non repatriate A/c Deposits] • Introduction of NastroVastro&Laro Account) • Transactions (i.e Bill Discounting, Pre & Post shipment

Financing,Package Financing Concept of Fee Based & Fund Based Financing(Bank Guarantee, Letter of Credit) Loan Syndications

12

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3. International Debt Settlement 3.1 Methods of Settlement of International Debts, Open Account,

Advance Remittances 3.2 Detailed Study Of Letter of Credit Transactions – 3.3 Concepts of Factoring & Forfeiting

06

4. Role of International Financing Agencies 4.1 World Bank, IMF-International. Monetary Fund, BIS- Bank

forInternational settlement, ADC-Asian Development Corporation.

4.2 Modern Ways of Financing of International trade – Private Equity,Block Deals, FDI, ADR-American Depositary Receipts GDR &ECBs – External Commercial Borrowings

4.3 Risks in International trade-Economic Risks, Transaction &Translation Risk – Ways & means of Risk.

4.4 Hedging Techniques (Currency Futures, Swaps, Forwards , Collars& CAPS

10

5. Euro Currency Market 5.1 Meaning – Features –Why does this Market Exist? 5.2 Segments of Euro Currency Market 5.3 Advantages of Euro Currency Market

08

Total 48

Recommended Books 1. International Finance----------------------Prof A.V. Rajawade 2. International Finance---------------------- P. G. Apte. 3. International money----------------------- Prof. Adrian Buckley 4. Exchange Control Regulations-----------Nabhi 5. International Financial Management---By MachiRaju. 6. Principles & Practice of Banking-------- [Part I & II) By Prof Varshney. 7. Fundamentals of Banking----------------------Dr. MukundMahajan 8. Foreign Exchange----------------------------Indian Institute of Banking & Finance 9. International Banking--------------------------------Indian Institute of Banking & Finance

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T.Y.B.B.M.(I.B.) Semester V

Subject Name -: Business Reporting & Analysis. Course Code -: 505

Objective -: To develop among students abilities to analyze & interpret various Economic Factors that

affect Business decision making. Similarly to understand reporting pattern followed in corporate sector as a part of MIS. Unit No. Topic Periods

1. Introduction to Business Reporting. Business Reporting --- Definition --- Importance ----- Scope – User of Business Report –Factors Affecting Business Reporting.

08

2. • Business, Industry, Category, Segment and its explanation. • Discuss various Business Industries with reference of the

above. • Analysis Parameters : Industry Size, Segment Size, Category

Size, Segment wise contribution, Growth Patterns, Growth Drivers, Competition CSF, KPI.

• Category Attractiveness : BCG matrix, Porter’s 5 force analysis • Designing of Reporting format, Preparing Business Plans. • Preparing for Business Meetings • Selective Business Strategies

10

3. Areas of Business Reporting Marketing Reports --- Financial Reporting — Inter Company & Intra Company analysis — Macro Economic Analysis --- Human Recourses Need & Forecasting — Global opportunities & Diversification.

10

4. Business Analysis & Interpretation Business Analysis – Procedure – Factors to be Consider in Business Analysis — Various Tools & Techniques used in Business Analysis & Interpretation.

12

5. Procedure of Business Analysis Company Analysis --- Economic Analysis --- Sector Analysis& its Correlation with Business Analysis --- Introduction & use of Various Statistical Simple Statistical Techniques & Tools.

08

Total 48

Recommended Books 1. Business Process Analysis - GeofferyDarton (MakshaDarton Publication Edition 1997. 2. Business Analysis by Debra Paul (2007 Publishing – Donald Yeates) 3. International Financial Reporting Analysis – David Alexander & Anne Briton (Edition

2007) 4. Financial Reporting and Analysis - Charies Gibson. ( Publishing 2009)

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T.Y.B.B.M.(I.B.) Semester V

Subject Name -: E- Commerce Technology Course Code -: 506.

Objective -: 1. To give basic relating French as a commercial language. 2. To create awareness of prospects of learning French for International Trade. Unit No. Topic Periods

1. Introduction to E-Commerce 1.1 What is E-Commerce (Introduction And Definition) 1.2 Main activities E-Commerce 1.3 Goals of E-Commerce 1.4 Technical Components of E-Commerce 1.5 Functions of E-Commerce 1.6 Advantages and disadvantages of E-Commerce 1.7 Scope of E-Commerce 1.8 Electronic Commerce Applications 1.9 Electronic Commerce and Electronic Business(C2C, C2G,

G2G, B2G, B2P, B2A, P2P, B2A, C2A, B2B, B2C)

10

2. Building Own Website 2.1 Reasons for building own website 2.2 Benefits of Website 2.3 Cost, Time, Reach 2.4 Domain Names – Meaning and types of Internet Organizations(

.edu, .com, .mil, .gov, .net) 2.5 Internet Service Provides 2.6 Registering a Domain Name 2.7 Web promotion – Meaning and Concept 2.8 Types of Website Promotion like Target email, Baner

Exchange, Shopping Bots

08

3. Internet, Extranet and Intranet 3.1 Definition of Internet 3.2 Evolution of Internet 3.3 Advantages and Disadvantages of the Internet 3.4 Definition of Intranet & Extranet 3.5 Components of Intranet 3.6 Extranet and Intranet Difference 3.7 Internet Marketing

3.6.1 Meaning of Internet Marketing 3.6.2 Pros & Cons of Online Shopping 3.6.3 Different Techniques of Internet Marketing

10

4. Electronic Data Exchange & E-Governance 10

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4.1 Electronic Data Interchange (EDI) 4.1.1 Introduction 4.1.2 Concepts of EDI 4.1.3 Applications of EDI& Its Limitation 4.1.4 EDI model

4.2 E-Governance 4.2.1 Introduction 4.2.2 E-Governance in India 4.2.3 Import, Export

5. Electronic Payment System 5.1 Introduction to EPS 5.2 Meaning of Traditional and Modern Payment System 5.3 Types of Modern Payment System (GIRO Payment, Credit

Card, Smart Card, Direct Transfers, Stored Value Card, Point of Scale, Micropayment, Electronic Cash, E-cheque, RTGS, Security measures of online transactions, Threats of Payment System etc.)

10

Total 48

Recommended Books 1. E-Commerce Concepts, Models, Strategies:- G. S. V. Murthy Himalaya Publishing

House 2. E- Commerce :- Kamlesh K Bajaj and Debjani Nag 3. Electronic commerce :- Gray P. Schneider

T.Y.B.B.M.(I.B.)

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Semester VI Course Title -: Import Export Procedure.

Course Code -: 601

Unit No. Topic Periods 1. Essentials for Export

1.1 Registration – IEC, RCMC [Registration cum membership Certificate.] EPC-Export promotion council, central excise.

1.2 Categories of Export 1.2.1 Physical 1.2.2 Deemed Export 1.2.3 Merchant 1.2.4 Manufacture Export

1.3 Shipping Documents 1.4 Terms used in Shipping

10

2. Custom Clarence Procedure for Imported Cargo Documentation Consignment Clearance Procedure Payment Procedure Concept of Ware Housing Procedure for Importing Goods within relevant provisions under

various Acts.

08

3. Export Procedure 3.1 Basic Documentation 3.2 Excise clearance for export 3.3 Quantity – Preshipment inspection 3.4 Packaging, Marketing, Labeling 3.5 Shipment of Goods 3.6 GSP [Generalized System of preferences] Rules & Origin 3.7 Role of overseas agent & remittance of commission. 3.8 Incentives for export from Govt. 3.9 Various modes of transport.

10

4. Benefits of Export 4.1 Service Tax benefits 4.2 Excise clearance benefits / rebates 4.3 Income Tax benefits

10

5. Duty Drawback & Remittance Scheme Advance License Replenishment license Special Interest License DEPR Scheme [Duty Entitlement Pass Book Scheme] DFRC Scheme [ Duty Free Replenishment Certificate]

10

Total 48

Recommended Books

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1. EXIM policy 2004-09 Import –Export Documentation- By M.I. Mahajan 2. How to Export – Handbook 3. A guide on Export policy procedures & documentation 4. Export Management – by D.C. Kapoor 5. Excise custom manually.

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T.Y.B.B.M.(I.B.) Semester VI

Course Title -: International Business Law. Course Code -: 602

Unit No. Topic Periods 1. International Law

Meaning, scope, objects, state Jurisdiction Evolution of International Economics/ Trade Law with special reference to United Nation’s role in its development. Trans-National Corporations-their rights, duties & responsibilities under International Law Charter on Economic Rights & Duties of State (ERDS)

12

2. International Institutions, their functions & Ro le in International Economic Law

United Nations Conference on Trade & Development (UNCTAD) United Nations Conference on International Trade(UNICITRAL) International Finance Corporation (IFC) International Development Programme (UNDP) Organization for Economic Co-operation & Development ( OECD)

10

3. International Trade 3.1 Unification of law of International Sale of Goods 3.2 Uniform Customs & Practice of Documentary Credits &

international Chamber of Commerce 3.2.1 UNICITARAL Model for Inter Credits & Guaranties 3.2.2 UNICITARAL Model for International Payments 3.2.3 UNICITARAL Model for Electronic- commerce

3.3 International Convention Governing Bill of Lading 3.3.1 Brussel Convention 3.3.2 UNICITARAL Convention

10

4. International Dispute Settlement Machinery W.T.O. Dispute Redressed system International Court of Justice- Constitutional, Jurisdiction, Procedure, Evaluation World Bank Inspection Panel- Functions &Procedure International Clauses for Settlement of Investment Disputes (ICSID)- Tribunal, Function & Procedure International commercial Arbitration & Enforcement of Foreign Awards.

08

5. Indian Law affecting International Trade Foreign Trade (Regulation & Development) Act 1992. The Customs Act 1962 (Definitions-Authorities-Penalties)

08

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Role & functions of Indian Government Bodies for promotion of International Trade Ministry of Commerce Board of Trade Commodity Organization Export Promotion Council Commodity Boards Service Institutions Indian Government Trade Representative Abroad

Total 48

Recommended Books 1. International Law- H.O.Agrawal- Central Law Publication 2. International Economics Law- S.R. Myneni 3. Environmental Law- Jaiswal P.S. 4. Customs Law Practice & Procedure-V.S. Datey- Taxmann 5. Indian Foreign Trade – Raj Agrawal Excel Books 6. World Trade Organization- Institute of Company Secretaries of India 7. Kyoto Protocol- Aspects & Prospects- AmeySatishPitale- Think Line- A

GunaGauravNyas Publication

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T.Y.B.B.M.(I.B.) Semester VI

Course Title -: Study of Global Economics. Course Code -: 603

Unit No. Topic Periods

1. Introduction 1.1 Globalization

1.1.1. Drivers of Globalization 1.1.2. The Globalization debate

1.2 The changing world order 1.3 Global economy of the 21st Century

09

2. Study of International Monetary Fund [IMF]And Wo rld Bank with reference to :

2.1 Nature of Global financial markets 2.2 Emerging markets 2.3 Poverty Aid

08

3. Global Human Resource Management 3.1 International Labour Relations – concern and strategy of

organizedlabour. 3.2 Mobilizing talent for global development with respect to

internationalmigration of skilled and unskilled labour

08

4. Challenges confronting the global economy with reference to : 4.1 Energy and commodity crisis 4.2 Financial turmoil

05

5. India in the Global Setting : 5.1 India – An emerging market 5.2 India in Global Trade 5.3 Liberalization and integration with the global economy

08

6. Case studies in Economic and Business Environment in the Global Economy

6.1 India and Europe 6.2 India and Association of South East Asian Nations [ASEAN] 6.3 India and North America

10

Total 48

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Recommended Books 1. International Business – Text and Cases Francis Cherunilam –Prentice Hall of India 2. International Business – Competing in the Global Market place – Charles W Hill and

Arun Kumar Jain – Tata McGraw Hill 3. Businees Environment –Text And cases- Justin Paul, Tata McGraw Hill 4. International Business – Bhalla V.K., Anmol Publications, New Delhi 5. International Business Environment –Black and Sundarma, Prentice Hall of India 6. Economic Environment of Business – Gosh, Biswanath, South Asia Book, New Delhi 7. International Economics – PrakashVohra and Rakesh Mittal.

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T.Y.B.B.M.(I.B.) Semester VI

Course Title -: International Project Management Course Code -: 604

Unit No. Topic Periods

1. Introduction to International Project Management 1.1 Introduction 1.2 Definition of Project 1.3 What is Project Management? 1.4 Characteristics of a Project 1.5 Roll of Project Manager and skills required, Knowledge

required, 1.6 Complicities of a Project 1.7 Different Types of Projects 1.8 7’s Of project Management

10

2. Strategy planning & Project Management 2.1 Need for Strategy in Project Management 2.2 Resource Co-ordination 2.3 Project performance measurement 2.4 Work breakdown structure, Stakeholder Management 2.5 Project Analysis : Technical aspects, Financial aspects, Risk

factors & management 2.6 Social cost benefit analysis

08

3. Time, Cost and Quality Planning 3.1 Process 3.2 Gantt Charts 3.3 Estimating 3.4 Critical Path Analysis 3.5 Arrow – on- Arrow Diagrams 3.6 Scheduling 3.7 Quality Conference Planning 3.8 Quality Performance Planning 3.9 Project Structure Teams

3.10 Organization

10

4. Project Delivery & Control 4.1 Requirement of Control System 4.2 Defining System, Characteristics of Importance 4.3 Defining Variation Limits 4.4 Measurement, Making Process Visible 4.5 Feedback & Corrective Action 4.6 Project Completion & Handover 4.7 Improvement Activities 4.8 Training & Education 4.9 Audit & Review

10

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5. Cultural Factors Influencing International Projects & Learning 5.1 Different Countries, Different Cultures, How it can be useful in

International Projects 5.2 Future Challenges for Project Management, Managing change

& its issues 5.3 Improving Project Performance

10

Total 48

Recommended Books 1. Project Management – Harvey Maylor (Pearson Education) 2. Project Management – Vasant Desai (Himalaya Publication)

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T.Y.B.B.M.(I.B.) Semester VI

Course Title -: Supply Chain & Logistics Management Course Code -: 605

Unit No. Topic Periods

1 Basic Concept about distribution system 1.1 Basic concept of distribution system Logistics needs 1.2 Setting distribution objectives. 1.3 Definition of physical distribution concept of distribution

cost.Analysis of distribution cost. Element of total cost in physical indistribution system.

1.4 Developing channel design.

10

2 Channel Section Control system for efficiency Productivity aspects of logistics management. Distribution & customer satisfaction Channel strategy decision. Channel management & channel strategy.

06

3 Selections of channel partner & Strategies of channel of distribution.Objectives of channel of distribution Patterns of distribution. Factors in the selection distribution channel. Motivation of intermediaries Motivational tools & control areas. Remuneration of the sales person.

12

4 Logistics for customer satisfaction. Functional areas of logistics integration. Marketing & physical Distribution

08

5 Physical Distribution Management Transportation Models of Transportation. Distribution analysis control & management. Standards of performance of distribution & analysis. Controlling the distributor and retailer.

12

Total 48

Recommended Books 1. Sales and Distribution Management Dr. S.L. Gupta 2. Channel Management & Retail Management – MeenalDhotre 3. Supply Chain Management – V. V. Sople 4. Supply Chain & Logistics Management – Donald Boowersox, David Class, M. Cooper 5. Distribution Management –S. Eliton

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T.Y.B.B.M.(I.B.) Semester VI

Course Title -: Research Methodology (50 Marks) & Project (50 Marks) Course Code -: 606

Unit No. Topic Periods

1. Introduction to Research Methodology – 1.1 Meaning & Definition of Research 1.2 Significance & Limitations of Research 1.3 Types of Research 1.4 Research Design ( Definition, Objectives, Essentials of good

Research Design)

8

2. Data Collection Process – 2.1 Research Process & collection of data 2.2 Primary Data ( Definition, Advantages, Disadvantages &

Methods of collection of Primary Data) ( Observation, Interview, Scheduling, Questionnaire)

2.3 Secondary Data ((Definition, Advantages, Disadvantages, Types &Methods of collection of Secondary Data)

2.4 Introduction to Sampling (Types)

10

3. Analysis & Report Writing – 3.1 Data Processing, Analysis, Interpretation, 3.2 Meaning & Characteristics of Research Report, Steps involve in

report writing

6

Total 24

Project Marks Project work 30

Viva 20 Total 50

Student has to select any ONE area of interest from the Six Semesters of BBM(IB) & prepare a project with guidelines from Subject Teacher.

Recommended Books

1. Business Research Methodology – J. K. Sachdeva (Himalaya Publication) 2. Research Methodology – C. R. Kothari 3. Business Research Methodology – D. K. Sharma & A. K. Gupta

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REVISED COURSE STRUCTURE FOR BACHELOR OF BUSINESS MANAGEMENT (B.B.M.)

(INTERNATIONAL BUSINESS) (Old Name B.F.T.)

1. Title The degree shall be titled as Bachelor of Business Management (B.B.M.) (International Business) under the Faculty of Commerce Part I w.e.f. the academic year 2013-2014, B.B.M. Part II w.e.f. 2014-2015 and B.B.M. Part III w.e.f. 2015-2016.

2. Objectives : With the Industrial Liberalization and Globalization of trade and emphasis on global markets, there is a great scope for employment as well as self employment in international business dealing with variety of innovative products and services. Great scope also exists in International Logistics, Supply- Chain Management, Storage, Transportation and Distribution.

The three year Bachelor of Business Management (B.B.M.) programme is a professional degree course aimed at educating the 10+2 passed students in the various theoretical and practical aspects of international business.

3. Duration : The Course shall be a full time course and the duration of the course shall be of three years divided into six Semesters.

4. Eligibility:

i. A candidate for being eligible for admission to the Degree course in Bachelor of Business Management shall have passed 12 the Std. Examination (H.S.C. 10 +2) from any stream with English as passing subject and has secured 40% marks at 12th std.

ii. Three Years Diploma Course after S.S.C. i.e. 10th Standard of Board of Technical Education conducted by Government of Maharashtra or its equivalent.

iii. Two Years Diploma in Pharmacy after H.S.C., of Board of Technical Education conducted by Government of Maharashtra or its equivalent.

iv. MCVC v. Every eligible candidate has to pass a Common Entrance Test to be

conducted by the respective Institute / College. 5. Medium of Instruction : Medium of instruction shall be in English only.

6. Scheme of Examination :

The B.B.M. Examination will be of 3600 marks divided into 3 parts as per details given below:

i. BBM Part I (Semester I, II) Aggregate marks 1200

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ii. BBM Part II (Semester III, IV) Aggregate marks 1200 iii. BBM Part III (Semester V, VI) Aggregate marks 1200

There will be written Examination of 80 marks, 3hrs duration for every course at the end of each semester. The class work will carry 20 marks in each course. For courses in Industrial Exposure (Semester III, IV) there will be viva voce examination of 20 marks and for Written Report and Industrial visits 80 Marks. For course on Project work (Semester VI) there will be oral presentation test consisting of 20 marks and Written Report of 80 marks.

7. RULES OF A.T.K.T. i. A student shall be allowed to keep term for the Second Year, if he/she has a

backlog of not more than four theory heads of total number of subjects of the First Year examination, which consist of First & Second Semester.

ii. A student shall be allowed to keep term for the Third Year, if he/she has no backlog of First year & if he/she has a backlog of not more than four theory heads of total number of subjects of the Second year examination, which consist of Third & Fourth Semester.

8. Standard of Passing and Award of Class: In order to pass examination a candidate has to obtain 40% marks out of 100 (Semester-end exam 80 + class work marks 20 taken together) in each course.

The award of class: The class shall be awarded to the student on the basis of

aggregate marks obtained by him/he in all three years (Part I, II & III). The award of Class is as follows :

i. Aggregate 70% and above. -: First class with Distinction.

ii. Aggregate 60% and above but less than 70% -: First class. iii. Aggregate 55% and more but less than 60% -: Higher Second class. iv. Aggregate 50% and more but less than 55% -: Second class. v. Aggregate 40% and more but less than 50% -: Pass class. vi. Below 40% -: Fail.

9. The expenditure on Industrial exposure shall be borne by the student

concerned.

10. The Semester wise Structure of the programme shall be as follows :

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Revised Course Structure Bachelor of Business Management

(International Business)

Subject Code Subject Name – Semester I Subject

Code Subject Name – Semester I

101 Indian Business Environment 201 Cost Accounting.

102 Communication Skills & Personality Development.

202 Elements of HRM.

103 Micro Economic Analysis. 203 Macro Economic Analysis. 104 Business Accounting. 204 Principles of Marketing. 105 Principles & Practice of Management. 205 Business Statistics. 106 Business Mathematics. 206 IT in Business Operations.

Subject Code Subject Name – Semester III Subject

Code Subject Name – Semester IV

301 International Business Environment.

401 Supply Chain & Logistics Management

302 Production & Operations Management.

402 Foreign Exchange Operations.

303 International Economics, 403 International Business in Service 304 International Marketing. 404 International Agricultural Business. 305 Management Accounting. 405 Business Taxation. 306 E- Commerce. 406 Business Exposure.

Subject Code Subject Name – Semester V Subject

Code Subject Name – Semester VI

501 Business Ethics. 601 Export Import Procedure. 502 Business Law. 602 International Business Law. 503 International Relations. 603 Study of Global Economies. 504 International Banking & Finance 604 International Project Management. 505 Business Reporting and Analysis. 605 Foreign Language - Paper II.

506

Foreign Language - Paper I (Asian - Chinese, Japanese) (European - German, French and Spanish)

606

Project (Project Report - 50) (Presentation - 30 Viva - 20)

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Semester – I

Course Code: 101

Indian Business Environment.

Objectives:-

1) To develop knowledge base of environmental factors affecting business.

2) To make students aware to environmental problems related to business and commerce.

3) To inculcate values of Environmental ethics amongst the students.

Unit – I No. of Lectures

Indian Business Environment concept and importance – Need of environmental studies for Business.

(6)

Unit – II

Types of Environment – Natural, Economic, Political, Social, technical, cultural, Educational, Legal, Cross-cultures

(6)

Unit – III

Problems of Growth – Unemployment, Poverty, Regional imbalance, Social injustice, inflation, Parallel Economy, Industries sickness, Environmental problems affecting growth of Business.

(8)

Unit – IV

Environmental Factors affecting Business.

a) Physical – Topography, Climate, Minerals, Water resources.

b) Cultural –infrastructure, technology, tradition, Political set up, social Set-up, educational Set-up.

(8)

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Unit –V

Natural Resources and sustainability, Renewable and Nonrenewable resources, Limitations of non-renewable resources – need of renewable resources, strategy for conservation of natural resources

(8)

Unit -VI

Business Practices and government policies-Important role of trade, commerce and Industry. Important features of current labour policy. Role of chambers of commerce and Industry/Business Associations

(10)

Recommended Books

1. Global Economy and Business Environment, Francis Cherunilam, Himalaya

Publishing House Text & Cases

2. Essentials of Business Environment, K.Aswathappa, Himalaya Publishing House, Millennium Edition.

3. Business Environment, By Callaghan, P.M.Ellison, (Edward Arnold, UK) 4. Business Environment, By Shaikh Saleem, Pearson Education

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Course Code: 102

Communication Skills

And Personality Development

Objectives:

1) To understand the concept, process and importance of

communication.

2) To gain knowledge of media of communication.

3) To develop skills of effective communication - both written and oral.

4) To help students to acquaint with application of communication skills

in the world of business.

5) To understand the concept of personality and personality

development and its significance.

6) To understand and develop various traits required for personality

development.

Unit 1: Introduction to Communication

Meaning and Definition - Process - Functions - Objectives - Importance - Essentials

of good communication - Communication barriers - Overcoming communication

barriers - Cross cultural Communication.

(6)

Unit 2: (a) Written Communication

Need and functions of business letters - Planning & layout of business letter -

Essentials of effective correspondence – Advantages & limitations of written

communication.

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(b) Oral Communication

Meaning, nature and scope - Principles of effective oral communication - Techniques

of effective speech - The art of listening - Principles of good listening - Advantages

and limitations of oral communication.

(Principles and good Practices in online communication e.g. Telephonic, Internet –

VOIP Voice over Internet Protocol.)

(6)

Unit 3: Personality Development

The concept personality - Dimensions of personality - Term personality development

- Significance.

(6)

Unit 4: Attitude & Motivation

Attitude - Concept - Significance - Factors affecting attitudes - Positive attitude -

Advantages - Negative attitude - Disadvantages - Ways to develop positive attitude -

Difference between personalities having positive and negative attitude. Concept of

motivation - Significance - Internal and external motives - Importance of self-

motivation - Factors leading to de-motivation.

(6)

Unit 5: SELF-ESTEEM

Term self-esteem - Symptoms - Advantages - Do's and Don’ts to develop positive

self-esteem - Low self-esteem - Symptoms - Personality having low self esteem -

Positive and negative self-esteem.

(6)

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Unit 6: INTERPERSONAL RELATIONSHIPS

Interpersonal relationships - Teaming - Developing positive personality - Analysis of

strengths and weaknesses.

(6)

Unit 7: GOAL SETTING

Concept of goal-setting - Importance of goals - Dream Vs Goal - Why goal-setting

fails? - SMART (Specific, Measurable, Achievable, Realistic, Time-bound) goals - Art

of prioritization - Do's and Don’ts about goals.

(6)

Unit 8: Essential soft skills

Assertiveness - Lateral thinking - Work ethics – Good manners and etiquettes

(Concept, significance and skills to achieve should be studied.)

Topics prescribed for workshop/Skill lab:

a) Group discussion

b) Presentation skill

c) Problem-solving

d) Decision-making

e) Creativity

f) Innovation

g) Team Work

(6)

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Recommended Books: 1) Business Communication - K. K. Sinha - Galgotia Publishing Company, New Delhi. 2) Media and Communication Management - C. S. Rayudu - Himalaya Publishing House, Bombay. 3) Essentials of Business Communication - Rajendra Pal and J. S. Korlhalli - Sultan Chand & Sons, New Delhi. 4) Business Communication - Dr. S.V. Kadvekar, Prin. Dr. C. N. Rawal and Prof. Ravindra Kothavade - Diamond Publications, Pune. 5) Communicate to Win - Richard Denny - Kogan Page India Private Limited, New Delhi. 6) You Can Win - Shiv Khera - Macmillan India Limited 7) Group Discussion and Public Speaking - K. Sankaran and Mahendra Kumar - M.I. Publications, Agra 8) Organisational Behaviour - S. P. Robbins - Prentice-Hall of India Pvt. Ltd., New Delhi 9) Basic Managerial Skills For All - Prentice-Hall of India Pvt. Ltd., New Delhi 10) 8 Habits - Stephen Covey 11)Management Thoughts - Pramod Batra 12) Produced by Prof. Rooshikumar Pandya - Creative Communication and Management Center, Bombay a) Assertive Training: Four cassettes b) Self Hypnosis for Goal Achievement: Four cassettes c) Hypnosis: Therapeutic and Practical: Eight cassettes d) Communication as an Occurring Art: Seven cassettes e) Successful Communication: a 50 min. Video f) To Communicate Well is to Sell Well: Seven cassettes of Communication as an Occurring Art plus a special manual with relevant questions for sales personnel. g) A 60 minute cassette on The Art of Relaxation: Stress Management.

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Course Code - 103

MICRO ECONOMIC ANALYSIS

Objectives

1.To expose basic microeconomic concepts to students of international

business.

2. To provide a method/ approach to help draw correct conclusions/ solve

economic problems.

3. To understand, explain and quantify the mechanism by which the total

amount of resources possessed by society is allocated among alternative

uses.

Unit No. 1 INTRODUCTION

Definition and Nature .

Scope, Importance and Limitations.

Basic Economic Problems .

Market forces in solving Economic Problems.

(8)

Unit No. 2 DEMAND ANALYSIS Concept

of Demand, Individual and Market Demand, their Determinants.

• Elasticity of Demand, their Types and Usefulness of each

• Type in the Field of Foreign Trade.

• Demand Forecasting - Meaning, Methods .

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• Revenue Concepts - Total Revenue, Marginal Revenue, Average Revenue

and their relationship.

(7)

UNIT – 3 SUPPLY ANALYSIS

Meaning and Definition.

� Law of Supply .

� Factors affecting Supply .

(4)

UNIT – 4 COST ANALYSIS

Accounting Costs and Economic Costs .

� Short Run Cost Analysis - Fixed, Variable, Total Cost Curves, Average and

Marginal Costs.

� Long Run Cost Analysis - Economies and Diseconomies of Scale and Long Run

Average and Marginal Cost Curves .

� Cost Benefit Analysis

(8)

Unit – 5 PRICING UNDER VARIOUS MARKET CONDITIONS

Perfect Competition - Equilibrium of Firm and Industry under Perfect

Competition

� Monopolistic Competition - Price and Output. Determination under

Monopolistic Competition.

� Market inequilibrium-Price and Output Determination.

(9)

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Unit - 6 DISTRIBUTION

Marginal Productivity Theory of Distribution

� Rent - Meaning, Modern Theory of Rent

� Wages - Meaning, Supply of Labour, Minimum Wages, Collective Bargaining.

� Profit - Dynamic, Innovation, Risk and Uncertainty Bearing

� Theories of Profit.

(12)

Recommended Books

Micro Economics- M.L. Jhingan, Vrinda publications, New Delhi

Managerial Economics- Theory and Application- D.M.Mithani

Introduction to positive Economics-Richard Lipsey

Advanced Economic Theory- microeconomic analysis- H.l. Ahuja

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Course Code - 104

Business Accounting

Unit No: 1 INTRODUCTION:

� Financial Accounting-definition and Scope,

� Objectives of Financial Accounting, Accounting v/s Book Keeping

� Terms used in accounting,

� Users of accounting

� Information and limitations of Financial Accounting.

Conceptual Frame work:

� Accounting concepts, principles and conventions

� Accounting standards-concept, Objectives, benefits, brief review of

accounting standards in India,

� Accounting policies, accounting as a measurement

� Discipline, valuation principles, accounting estimates.

(8)

Unit No.: 2 RECORDING OF TRANSACTIONS:

� Voucher system; Accounting Process, Journals, Subsidiary Books, Ledger, Cash

Book,

� Bank Reconciliation Statement,

� Trial Balance

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� This should be separate topic Depreciation: Meaning, need & importance of

depreciation, methods of charging depreciation. (WDV & SLM)

(20)

Unit No: 3 PREPARATION OF FINAL ACCOUNTS:

� Preparation of Trading and Profit & Loss Account and Balance Sheet of sole

proprietary business.

� Computerized Accounting: Computers and Financial application, Accounting

Software packages.

(12)

Unit No: 4 INTRODUCTION TO COMPANY FINAL

ACCOUNTS:

� Important provisions of Companies Act, 1956 in respect of preparation of

Final Accounts. Understanding of final accounts of a Company.

� (Theory along with practical problems on company final accounts.)

(4)

� Unit No: 5

� Foreign Branch :

� Meaning, Accounting and Consolidation Reporting and Disclosure, Foreign

Currency Translation, International Taxation and Transfer Pricing.

(4)

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Recommended Books

Fundamentals of Accounting & Financial Analysis by Anil Chowdhary ( Pearson

Education)

Financial Accounting by Jane Reimers (Pearson Education)

Accounting made easy by Rajesh Agarwal & R Srinivasan (Tata McGraw-Hill)

Financial Accounting for Management by Amrish Gupta ( Pearson Education)

Financial Accounting for Management by Dr. S.N. Maheshwari (Vikas

Publishing House)

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Course Code No. 105

Principles and Practice

of Management Objective: -

1. To provide a basis of understanding to the students with reference to working of

business organization through the process of management.

2. On completion of the syllabi, the student will understand the basic principles of

management -will acquaint himself with management process, functions and principles.

Students will also get the idea about new developments in management.

Unit Content Number of Lectures

1 NATURE OF MANAGEMENT

• Meaning, Definition, it's nature purpose, importance & Functions,

• Management as Art, Science & Profession- Management as social System

• Concepts of management-Administration-Organization, Difference between them.

8

2 EVOLUTION OF MANAGEMENT THOUGHT

• Contribution of F.W. Taylor, Henri Fayol, Michael E. Porter , Allen Greenspan & Peter Drucker to the management thought.

• Various approaches to management (i.e. Schools of management thought)

• Indian Management Thought - Contribution of C.K. Prahlad to Indian Management Thought

8

3 FUNCTIONS OF MANAGEMENT: PART-I

• Planning - Meaning - Need & Importance, types levels – advantages & limitations.

• Forecasting - Need & Techniques

• Decision making - Types - Process of rational decision making & techniques of decision making.

• Organizing - Elements of organizing & processes- Basic introduction of Sole Proprietorship, Partnership, Private & Public Limited Companies.- Types of organizations, Delegation of authority - Need, difficulties in delegation - Decentralization.

• Staffing - Meaning & Importance

• Direction - Nature - Principles

• Motivation - Importance - Theories of Motivation: Maslow's Hierarchy of Needs, Herzberg's two-factor theory, Alderfer's ERG theory, Miller's Temporal motivation theory.

• Leadership - Meaning - styles, qualities & functions of leaders

10

4 FUNCTIONS OF MANAGEMENT: PART-II

• Controlling - Need, Nature, importance, Process & Techniques - Coordination - Need – Importance

• Tools to improve managerial effectiveness-Balanced Score-Card, SWOT Analysis

6

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Books Recommended:

1. Principles of Management (McGraw Hill) - Koontz & O’Donnel

2. Essentials of Management (Prentice Hall of India) - Joseph I, Massie

3. The Practice of Management (Allied Publishers) - Peter F Drucker

4. The New Age of Innovation: Driving Co created Value Through Global Networks (University of Michigan

Ross School of Business), - C.K. Prahalad and M.S. Krishnan

5. Management-global perspective -Heinz Weirich, Harold koontz

6. Principles of Management 3rd Edition P.C.Tripathi, P.N.Reddy

7. Principles of Management- T.Ramaswamy

8. Management (Prentice Hall of India) - Stoner, James AF

9. Human Behaviour at Work (Tata McGraw Hill-7th Ed)- Keith Davis

5 STRATEGIC MANAGEMENT Classes of Decisions, Strategy, Role of a Strategist, Relevance of Strategic Management and its Benefits.

8

6 RECENT TRENDS IN MANAGEMENT

• Social Responsibility of Management

• Environment friendly management

• Management of Change

• Management of Crisis

• Total Quality Management

• Stress Management

• International Management

• Human Resource Accounting as a managerial tool

8

Total Number of Lectures 48

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Course Code : 106

Business Mathematics

OBJECTIVES :

1. To understand the concepts of ratio , proportion and percentage.

2. To understand the concept and application of profit and loss in

business.

3. To use the concept of EMI.

4. To understand the concept of stock exchange and to calculate

Dividend.

5. To understand applications of matrices in business.

6. To understand useful functions in business and economics.

Unit 1.

RATIO, PROPORTION AND PERCENTAGE

Ratio- Definition, Continued Ratio, Inverse Ratio, Proportion, Continued

Proportion, Direct Proportion, Inverse Proportion, Variation, Inverse Variation,

Joint Variation, Percentage - Meaning and Computations of Percentages.

Unit 2.

PROFIT AND LOSS

Terms and Formulae, Trade discount, Cash discount, Problems involving cost price,

Selling Price, Trade discount and Cash Discount. Introduction to Commission and

brokerage, Problems on Commission and brokerage, concepts and treatment of

depreciation.

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Unit 3.

INTEREST

Simple Interest, Compound interest ( reducing balance & Flat Interest rate of

interest), Equated Monthly Installments(EMI), * Principles of Hire-Purchase.

Unit 4.

Shares and Dividends

Concept & Examples of Shares, Stock exchange, Face Value, Market Value,

Dividend, Equity Shares, Preferential Shares, Bonus Shares, delete Examples.

Unit 5.

MATRICES AND DETERMINANTS

(UPTO ORDER 3 ONLY ) :

Multivariable data, Definition of a Matrix, Types of Matrices, Algebra of Matrices,

Determinants, Adjoint of a Matrix, Inverse of a Matrix via adjoint Matrix,

Homogeneous System of Linear equations, Condition for Uniqueness for the

homogeneous system, Solution of Non-homogeneous System of Linear equations

(not more than three variables). Condition for existence and uniqueness of

solution, Solution using inverse of the coefficient matrix, Problems associated with

the above.

Unit 6.

Functions

( To identify and define the relationships that exist among business variables )

Introduction, Definition of function, constants, variables, continuous real

variable, Domain or interval, Types of functions, one valued function, Explicit

function, Algebraic functions, Polynomial functions, Absolute value function,

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Inverse function, Rational and Irrational function, Monotone function, Even and

odd function, Supply/ Demand function, Cost function, Total revenue function,

Profit Function, Production function, utility function, Consumption function.

Reference Books : 1) Business Mathematics by Dr. Amarnath Dikshit & Dr. Jinendra Kumar Jain. 2) Business Mathematics by V. K. Kapoor - Sultan chand & sons, Delhi 3) Business Mathematics by Bari - New Literature publishing company, Mumbai

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Semester – II

Course Code – 201

Cost Accounting

Objectives:

1) To Impart the Knowledge of Basic cost concepts, element of

cost & Preparation of Cost Sheet.

2) To provide basic knowledge of important Methods &

Techniques of costing.

Level of Knowledge : Basic understanding of the subject.

Unit 1: INTRODUCTION.

1.1 Concept of cost, costing, cost Accounting & Cost Accountancy

1.2. Limitations of Financial Accounting

1.3. Origin and objectives of cost Accounting

1.4. Advantages and Limitations of Cost Accounting

1.5. Difference between Financial and Cost Accounting

1.6. Cost Unit & Cost Centre

(8)

Unit 2: ELEMENTS OF COST

2.1. Material, Labour and other expenses

2.2. Classification of cost & Types of Costs

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2.3. Preparation of Cost Sheet (8)

Unit 3: METHODS OF COSTING (THEORY ONLY)

3.1. Job Costing – Meaning, Features, Advantages and Limitation

3.2. Contract Costing – Basic Concepts

3.3. Process Costing - Meaning, Features, Normal and Abnormal Loss/ Gains

3.4. Operating Costing – Meaning, Features & Objectives

3.5. Opportunity Costing (12)

Unit 4. BUDGET AND BUDGETARY CONTROL

4.1 Definition,

4.2 Meaning and objectives of Budgetary control

4.3 Advantages and disadvantages of Budgetary Control

4.4 Types of Budget (7)

Unit 5. Marginal Costing –

Meaning and Various Concepts - Fixed Cost, Variable Cost, Contribution, P/V Ratio,

Break Event Point, Margin of Safety

(7)

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Unit 6. Standard Costing-

Definition and Meaning of Various Concepts, Advantages and Limitations of

Standard Costing, Variance Analysis – Material and labour Variances only

(6)

Books recommended :

Advanced cost Accounting by Saxena & Vasistha

Advanced cost Accounting by S.P.Jain & Narang

Cost Accounting by S.N. Maheshwari

Cost Accounting by Ratnam

Practice in Advanced Costing and Management Accounting by Prof. Subhash Jagtap,

Nirali Prakashan.

Cost and Works Accounting II and III by Prof. Subhash Jagtap, Prof. Pagare, Prof.

Nare, K.S. Publication

Cost Accounting by Bhatta HSM, Himalaya Publication

Cost Accounting by Prabhu Dev, Himalaya Publication

Advanced Cost Accounting by Made Gowda, Himalaya Publications.

Website : www.icwai.com

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Course Code – 202

Elements of

Human Resource Management

Unit 1.

HUMAN RESOURCE MANAGEMENT:

Introduction, development of HRM concept, HRD & HRM, Role of HR Manager,

structure of HRM dept. Duties & Responsibilities of HR Manager.

(6)

Unit 2.

TRENDS IN HRM:

Change in labour force, composition, knowledge, workers, employee

empowerment. HRM challenges, strategic issues merges & acquisitions, TQM,

Downsizing, Reengineering, outsourcing, expanding into global marketing, Global

workforce. (6)

Unit 3.

MANPOWER PLANNING:

Objectives, Need, Importance, Short & Long term

Manpower Planning, Career & succession planning.

Sources of recruitment, procedure, basis of selection, interviews, tests, induction ,

(Discussion of cases in Recruitment & Selection is advised for better understanding

of the topic) (8)

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Unit 4. TRAINING & DEVELOPMENT:

Training Need, system approach to training , Education, Training & Development,

Training calendar ,Return on Training & Investments.

Methods & types of training management, methods of Performance Appraisal,

Errors of Appraisal. Merit Rating: Need, Importance and Methods, Promotion,

Transfer, Job Description, Job Evaluation, Job Enlargement, Job Enrichment, Job

rotation. (12)

Unit 6

Recent trends and problems in motivation, retention, attrition,

downsizing &outsourced man power.

1. International Human Resource Management.

* Comparison with domestic HRM

* Managing International HRM-activities.

* Multi-culturism.

* Cross Cultural Training (CCT)

* New Terms . HCN, PCN, TCN, Ethnocentric Approach, Polycentric Approach,

Geocentric Approach.

*DISCUSSION OF CASE STUDIES ADVISED FOR BETTER UNDERSTANDING OF THE

SUBJECT

(10)

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Course Code – 203

MACRO ECONOMIC ANALYSIS

Objective :

1. To study the behaviour of the economy as a whole.

2. To study relationships among broad aggregates.

3. To apply economic reasoning to macro economic policy.

Unit 1.

INTRODUCTION 5

1.1 Definition and Nature of Macro Economic Analysis

1.2 Scope, Importance and Limitations of Macro Economic Analysis

Unit 2. 8

MONEY AND VALUE OF MONEY

2.1 Definition of Money

2.2 Functions of Money

2.3 Value of Money

2.3.1 Quantity Theory of Money

2.3.2 Cash Balance Approach

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Unit 3. 8

THEORY OF INCOME AND EMPLOYMENT

3.1 Say's Law of Market

3.2 Keynesian Theory of Income and Employment

Unit 4. 8

SAVINGS

4.1 Consumption Function – Keynes’ Psychological Law of Consumption

4.2 Average and Marginal Propensity to Consume

4.3 Saving Function - Average and Marginal Propensity to Save.

4.4 Paradox of Saving

Unit 5. 8

INVESTMENTS

5.1 Investment Function - Autonomous and Induced Investment

5.2 Investment Multiplier and Foreign Trade Multiplier

Unit 6.

TRADE CYCLE 10

6.1 Nature and Characteristics of Trade Cycle

6.2 Phases of Trade Cycle

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6.3 Control of Trade Cycle

6.4 Inflation and Deflation - Meaning, Causes and Control

Books recommended

Ahuja H.L.- macro Economics theory and policy, S. chand & co. ltd, New Delhi

D.N. Dwivedi-Macro Economics, Tata McGraw Hill, New Delhi

Shapiro. E- Macro Economics, Galgotia Publications, New Delhi.

Jhingan M.L.- Macroeconomic Theory, Vrinda publications, New Delhi.

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Course Code – 204

Principles of Marketing

Objectives :

To study & critically analyze the basic concepts in marketing &

to cater the needs of marketing industries.

Unit – 1 : INTRODUCTION

Marketing – Definition, Concepts Significance & functions of

Marketing, Approaches to the study of Marketing, Relevance of Marketing in a

developing economy. Role & functions of

Marketing Manager. (8)

Unit 2- TYPES OF MARKETING

Tele Marketing, E-Marketing ,Service Marketing, Rural Marketing- feature &

importance suggestion for improvement of Rural Marketing, Marketing Planning &

strategies. (8)

Unit – 3 : MARKETING MIX( Product & Price)

Meaning – Scope, Utility – Product mix, Product concept, Product life Cycle

Price mix – Factors affecting pricing, Pricing Methods/Strategies, Importance of

Pricing. (8)

Unit – 4 : MARKETING MIX( Place & Promotion)

TYPES OF CHANNELS

Factors influencing channel decisions, Role of Intermediaries.

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Elements of Promotion Mix, Recent Trends in Promotion . Advertising – Role of

Advertising, Advertising Media. Sales Promotion Techniques- Dealers and

Consumers. (8)

Unit – 5 MARKET SEGMENTATION

Meaning, Definition, Variables used to Segment markets, Essential of effective

Market Segmentation, Distinction between Differential Marketing & Concentrated

Marketing. (8)

Unit – 6 :

MARKETING INFORMATION SYSTEM & MARKETING RESEARCH.

Concept & components of a Marketing Information System – Marketing Research –

Meaning & scope – marketing research procedure – types & techniques of

Marketing Research – Importance of Marketing Research.

(8)

Reference Books 1. Marketing Management By Philip Kotlers 2. Marketing Management Cravens By Hills – Woodruff 3. Marketing – A Managerial Introduction By Gandhi 4. Marketing Information System By Davis – Olsan 5. Consumer Behavior By Schiffman – Kanuk

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Course Code – 205

Business Statistics

OBJECTIVES :

1.To understand the concept of population and sample.

2.To use frequency distribution to make decision.

3.To understand and to calculate various types of averages and

variation.

4.To use regression analysis to estimate the relationship between

two variables .

5.To solve LPP to maximize the profit and to minimize the cost.

Unit 1.

POPULATION AND SAMPLE :

Definition of Statistics, Scope of Statistics in Economics, Management ,Sciences and

Industry.

Concept of population and sample with illustration. Methods of Sampling –

SRSWR , SRSWOR ,Stratified , Systematic. (Description of sampling procedures only )

Data Condensation and graphical Methods :

Raw data , attributes and variables , classification , frequency distribution ,

cumulative frequency distributions.

Graphs - Histogram , Frequency polygon.

Diagrams - Multiple bar , Pie *chart ,Subdivided bar.

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Using Excel draw all graphs & diagrams. (15)

Unit 2.

MEASURES OF CENTRAL TENDENCY AND DISPERSION

Criteria for good measures of central tendency , Arithmetic mean , Median and

Mode for grouped and ungrouped data , combined mean Concept of dispersion ,

Absolute and relative measure of dispersion, Range, Variance, Standard deviation,

Coefficient of variation, Quartile Deviation , Coefficient of Quartile deviation. Using

Excel calculate measures of central Tendency & dispersion.

(18)

Unit 3.

CORRELATION AND REGRESSION ( FOR UNGROUPED DATA ) :

Concept of correlation, positive & negative correlation, Karl Pearson’s Coefficient of

correlation, meaning of regression, Two regression equations, Regression

coefficients and properties. (08)

Unit 4.

LINEAR PROGRAMMING PROBLEM :

Meaning of LPP, Formulation of LPP, solution by graphical methods, problems

relating to two variables only. (07)

Recommended Books:-

1)S.C.Gupta-Fundamentals of Statistics- Sultan chand & sons,Delhi.

2)D.N.Elhance- Fundamentals of Statistics-Kitab Mahal,Allahabad.

3)V.K.Kapoor-Operation Research Techniques for Manegement- Sultan chand &

sons,Delhi.

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Course Code No. 206

Information Technology

In Business Operations

Objectives :

1) To Know the Fundamentals of Computers

2) To Understand how to use Computer applications in

Business.

Unit . 1 : Computers

1.1 Introduction

1.2 Characteristics of Computers

1.3 Block Diagram Of Elements of digital computer-their functions-memory-CPU

1.4 Data Organization

1.4.1 Drives

1.4.2 Files

1.4.3 Directories

1.5 Types of Memory (Primary And Secondary)

1.5.1 RAM

1.5.2 ROM

1.5.3 PROM

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1.5.4 EPROM

1.5.5 Secondary Storage Devices (DVD, CD, HD, magnetic tape, Pen drive )

1.6 I/O Devices

1.6.1 Scanners

1.6.2 Digitizers

1.6.3 Plotters

1.6.4 Printer

1.6.5 LCD

1.6.6 Plasma Display

1.7 HARDWARE and SOFTWARE

1.7.1. Types of computers and features

1.7.2 Mini Computers

1.7.3 Micro Computers

1.7.4 Mainframe Computers

1.7.5 Super Computers

1.7.6 Laptop

(10)

Unit 2 : SYSTEM CONCEPT

2.1 Introduction to system Analysis and design

2.2 Types of system

2.3 Characteristic of system

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2.4 System Development Life Cycle

2.5 Prototyping

(6)

Unit 3. OPERATING SYSTEM AND SERVICES IN O.S.

3.1 Dos - History

3.2 Files and Directories

3.3 Internal and External Commands

3.4 Batch Files

3.5 Types of O.S

(6)

Unit 4. INTRODUCTION TO R.D.B.M.S with Practical of Oracle8i basic

commands

4.1 Advantages and Limitations

4.2 Normalisation

4.3 Entity Relationships

4.4 Use Of simple SQL Commands involving both single table and simple joins.

(6)

Unit 5. Management Information System (MIS)

5.1 Cryptography- Encryption , Decryption

5.2 Digital Signature

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5.3 IT Act

5.4 Security Threats to information

5.4.1 Virus

5.4.2 Hacking

5.4.3 Natural Calamities

5.4.4 Failure of system

5.5 Preventive measures and data recovery

5.5.1 Antivirus

5.5.2 Firewall

5.5.3 Data Recovery methods

(10)

Unit 6. MS-Office with practical

MS Word

6.1 MS Excel

6.2 MS Powerpoint

(10)

Practical of these topics is recommended for better understanding of the subject

Reference Books :-

1. Computer Fundamentals – P.K Sinha ( B.P.B publications)

2. System analysis and Design – Elias Awad

3. MIS – W.S. Jawadekar

4. Oracle 8i complete Reference by Kevin Loney, George Koch –

Osborne/McGraw Hill