ICAI SPOM COST Set B | How to clear SPOM in 5 days if never studied before? Exam Review
Riya Yadav Riya Yadav
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 Published On Jun 26, 2024

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List of questions asked in my exam

1. OEE  4-5 ques were there cal of idle labour hours. Complete OEE was given availability ratio was supposed to be calculated

2. What will the transfer price in case of transfer from division AA to division BB, division BB to division CC , transfer from division AA to division BB when AA has reduced its cost due to improvisation of process. 3 ques

3. International Transfer Pricing - What is the increase in the contribution if a division in foreign starts buying from division in India earlier it was buying from its country's market.

4. What will be the affect of tax on transfer price? Whether the transfer price is to be increased in the country with high tax or vice versa.?

5. Calculation of NOPAT & non operating profit 

6. Calculation of Economic value added

7. Calculation of marginal cost,profit.

8. Calculation of capital employed 

9. Calculation of ROI

10. Cal of penalty in case ROI increases the ROI established by Govt. (On the basis of case study)

11. Value for money framework- effectiveness, efficiency, economy- School casestudy similar to given in ICAI module.

12.Taglines were given- In which case Co is using cost leadership and differentiation. 2 ques

13. OTT Model - Subscription Model

14. Coupon is given under which pricing strategy- Promotional 

15. Standard costing- 3 ques, variances were given , In the case study,  Co has changed its pricing model. Which variance is impacted, related to sales variance. 

16. Service Level agreement(This topic is in ICAI module only theory I could find but 2 calculation sum were there which i could not solve)

17. Porters 5 forces of model - 3 ques Case Study- A report has been generated by valuer,  it has given impact of all 5 forces,

Which impacted the most. Which impacted the least.

18. Altman Z score- formula was given for non manufacturing pvt Co.

19. Altman Z score- what is X1 X2 X3 in case of manufacturing public co.

20. Altman Z score- which financial ratio has highest impact from all 5 ratios ( X1 X2 X3 X4 X5)

21. Argentis A score- which Co is under risk

22. Altman Z score- what is the qualitative factor it depicts- Ans as per me Bankruptcy of Co.

23. People+Planet+Profit leads to sustainability- Triple bottom line

24. Which of the following is not a performance report- GRI, ESG, Integrated reporting. And 4th option apart from these 3 was the answer. 

25. Cal of  manufacturing cycle efficiency 

26. Cal of %age of non value added in whole cycle.

27. JIT 1 Ques -characteristic Eliminate defects as quickly as possible 

28. Lean management-Characteristic

29. Takt time ques

30. Product life cycle- Product is in which stage

31. Block chain related ques - characteristic

Other important topics

1. Pareto analysis done

2. ⁠low initial price strategy is called? Penetration Pricing and pricing strategies 

3. ⁠ESG full form 

4.Transfer pricing ques which has fixed cost as well 

5. Standard costing - market share & size  

6. Own production or outsource 

7. KANO

8.Throughput and bottleneck 

9.5S sequence 

10.Target costing  

11.Trf pricing - cal of min and max price 

12.Cost of quality

13.Digital technologies 

14.Hyper competition 

15.Incubators

16.Kaizen

17.McKinsey 7s 

18.Balanced score card

19.Pricing policy profit maximization

#spom #exam #caexams #icai #cafinal #caaspirants #caarticleship #castudents

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