Here are the “Key Concepts for Set B of SPOM Exams – Strategic Cost & Performance Management (SCPM)”
| Just in Time | Target Costing |
| Standard Costing | Digital technologies |
| Cost of Quality (Numerical + Theory) | Hyper Competition |
| Skimming/Penetration Pricing Policies | Incubators |
| Life Cycle Costing | Altman Z Score |
| Calculation of NOPAT, WACC, Operating Capital Employed, ROI, RI, EVA, Direct Labor Rate and Efficiency Variance. | Transfer Pricing (Max and Min Price) |
| OEE Question. | International Transfer Pricing |
| Calculation of Machine Capacity Efficiency (MCE). | Kaizen Costing |
| KANO | Pricing and Pricing Strategies |
| Value of Money Framework | McKinsey 7S |
| Complex Business Structure | |
| Porter’s Five Forces |
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These key concepts have been identified based on the frequency of questions asked in recent SPOM online exams conducted by ICAI. They have been compiled from feedback provided by various students. Therefore, we urge you to prioritize these key concepts while also covering the remaining topics comprehensively.
Additionally, it is crucial to thoroughly review the illustrations and questions provided in the study material issued by ICAI. These resources are essential for a comprehensive understanding of the subject matter and exam preparation.
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