National University
Syllabus for 4
years BBA Honours Course
Subject: Management
Effective from the Session:
2009–2010
Third Year (Honours)
Third Year: 32 Credit
Hours
Course No.
|
Course Title
|
Marks
|
Credit Hours
|
2672
|
Office Management
|
100
|
4
|
8267
|
Supply Chain Management-I
|
100
|
4
|
2673
|
Legal Environment of
Business
|
100
|
4
|
8251
|
Management Accounting (in English)
|
100
|
4
|
8242
|
Financial Management (in English)
|
100
|
4
|
8241
|
Banking and Insurance
Theories, Laws and Accounts
|
100
|
4
|
8266
|
Marketing Management
|
100
|
4
|
8264
|
Entrepreneurship
|
100
|
4
|
Total =
|
800
|
32
|
Detailed Syllabus
| Course Code |
2672
|
Marks: 100
|
Credits: 4
|
Class Hours: 60
|
Course Title
|
Office Management
|
|||
1. Introduction: Meaning and importance of office
and office management, functions of office, nature and scope of office
management, modern concept of office management characteristics of office work,
departmentation, centralization and co-ordination of office work, office
workers and their job, status and qualities of an office manager.
2. Office Accommodation: Selecting
the location of office, its environment and decoration; layout ¾ its importance, objectives,
types, space planning, advantages of good layout.
3. Office Furniture and Equipment: Furniture ¾ types, selection and
layout; office mechanisation ¾ its
objects, advantages and disadvantages, office machine ¾ classification : computer,
printer, scanner, photocopiers, fax machine, MFOM; factors of machine
selection, use of labour saving devices.
4. Record management: Purposes of record keeping
and management, procedure; filing ¾ importance, methods, principles, selecting filing equipments
and requirement of good filing; Indexing ¾ importance, methods and steps of indexing.
5. Office manual and office forms: Definition
and importance, types of office manual, steps in preparing office manual,
features of a good office manual and designing office form.
6. Office work measurement and cost control: Importance
and purposes of office work measurement, methods of measurement and limitation
nature and importance of office cost control and methods of its cost control.
7. Office Secretary: Definition, types,
importance & necessity, qualities of a secretary, functions and duties of a
private secretary; company secretary¾ appointment, qualification, functions, rights, duties and
liabilities and legal position.
8. Meetings: Various types of meetings, prerequisites
of valid meetings, preparing agenda, notice, minutes, motion and resolution of
different meetings, quoram, proxy, methods and procedures of voting.
9. Office Correspondence and Report writing: Drafting
of official and semi-official letters, procedures of writing reports, features
of a good report, statutory report, directors, report Sand annual report and
procedures for handling different types of mail, GEP, EMS,
IPS and courier services.
10. Office management in Bangladesh:
Characteristics, importance, various types of office employees and their salary
& fringe benefits, office disciplines etc.
Book References:
1.
G.R. Terry : Office Management and Control
2.
S. P. Arora : Office Organization and Management
3.
Whited, Geoffery : Office Practice
4.
Leffingwell and Robinson : Office Management
5.
B.N. Tandon : Manual Office Management and
Correspondence
| Course Code |
8267
|
Marks: 100
|
Credits: 4
|
Class Hours: 60
|
Course Title
|
Supply Chain Management-I
|
|||
1. Understanding the Supply
Chain: What
is a Supply Chain?-Historical Perspective-The objective of a Supply Chain-The
Importance of a Supply Chain-Decision Phases in a Supply Chain-Process Views of
a Supply Chain.
2. Supply Chain Performance-
Achieving Strategic Fit and Scope: Competitive and Supply Chain Strategies-Achieving
Strategic Fit-Expanding Strategic Scope-Obstacles to Achieving Strategic Fit.
3.
Supply Chain Drivers and
Metrics:
Impellers of Supply Chain-Drivers of Supply Chain Performance-Framework for
Structuring Drives-Facilities-Inventory-Transporation-Information-Sourcing-Pricing-Obstacles
to Achieving Strategic Fit.
4. Designing Distribution
Networks and Applications to e-Business: The Role of Distribution in the Supply
Chain-Factors Influencing Distribution Network Design-Design Options for a
Distribution Network-e-Business and the Distribution Network. Distributions
Channels of Agricultural Product, FMCG Sector and Commodities in
Bangladesh-Distribution Networks in Practice.
5. Network Design in the Supply
Chain: The
Role of Network Design in the Supply
Chain- Factors influencing Network Design Decisions- Framework for Network
Design Decisions- Models for Facility Location Design Decisions- Models for
Facility Location and Capacity Allocation- The Role of IT in Network
Design-Networking Tradition with Modernity- Making Network Design Decisions in
Practice- The Impact of Uncertainty on Network Design
6. Designing Global Supply
Chain Networks: The Impact of Globalization on supply Chain Networks- The Off shoring
Decision: Total Cost- Risk Management in Global Supply Chains- The Basic
Aspects of Evaluating Global Supply Chain Design- Evaluating Network Design
Decision Using Decision Trees- AM Tires; Evaluation of Global Supply Chain
design Decisions Under Uncertainty- Making Global Supply Chain Design Decisions
Under Uncertainty in Practice- Uncertainty in Global Supply Chain Operations.
7. Demand Forecasting in a
Supply Chain: The
Role of Forecasting in a Supply Chain- Characteristics of Forecasts- Components
of a Forecast and Forecasting Methods- Basic Approach to Demand Forecasting-
Time-Series Forecasting Methods- Measures of Forecast Error- Forecasting Demand.
The Role of IT in Forecasting- Risk Management in Forecasting- Forecasting in
Practice.
8. Aggregate Planning in a
Supply Chain: The
Role of Aggregate Planning in a supply Chain- The Aggregate Planning Problem-
Aggregate Planning Strategies- Aggregate Planning in Excel- The Role of IT in
Aggregate Planning- Inventory Planning and Economic Theory Aberrations-
Implementing Aggregate Planning in Practice.
9. Sales and Operations
Planning-Planning Supply and Demand in a Supply Chain: Responding to Predictable
Variability in the Supply Chain- Managing Supply- Managing Demand- Implementing
Sales and Operations Planning in Practice- Tacking Predictable Variability in
Practice.
Books Recommended:
Sunil
Chopra, Peter Meindl & D. V. Kalra, Supply Chain Management: Strategy,
Planning and Operation, 4th Edition, Pearson Education
| Course Code |
8251
|
Marks: 100
|
Credits: 4
|
Class Hours: 60
|
Course Title:
|
MANAGEMENT ACCOUNTING (in
English)
|
|||
1. Introduction: Definition
of Management Accounting and Its Relation with Financial and Cost Accounting,
Management Accounting and Decision Making, Importance of Ethics, Management Accounting in Service and
Nonprofit Organizations, Cost-Benefit and Behavioral Considerations, Management Process and Accounting, Planning and Control for Product Life Cycles and the Value Chain, Career Opportunities in Management Accounting, Changes in
Business Processes and Management
Accounting, Management Accounting Profession.
2. Cost Concepts and Classifications: General
Cost Classifications- Cost Classifications on Financial Statements - The Flow
of Cost in a Manufacturing Company- Cost Classifications Predicting Cost
Behavior- Cost Classifications for Decision Making.
3. Absorption and Variable Costing: Variable
and Absorption Costing, Variable vs. Absorption Costing: Operating Income and
Income Statements, Absorption Costing and Performance Measurement, Comparing
Inventory Costing Methods: Absorption, Variable, &
Throughput/Super-Variable Costing, and Actual, Normal & Standard Costing;
Denominator-Level Capacity Concepts and Fixed-Cost Capacity Analysis, Choosing
a Capacity Level for different purposes, Planning and Control of Capacity
Costs.
4. Cost-Volume-Profit Relationships: Identifying
Resources, Activities, Costs, and Cost Drivers, Variable and Fixed Costs, CVP Analysis:
Computing the Break-Even Point (BEP), Graphing the BEP, Changes in Fixed
Expenses, Changes in Unit Contribution Margin, Target Net Profit and an
Incremental Approach, Multiple Changes in Key Factors; Additional Uses of CVP
Analysis: Best Cost Structure, Operating Leverage, Margin of Safety,
Contribution Margin and Gross Margin; Nonprofit Application of CVP Analysis,
Sales-Mix Analysis, Impact of Income
Taxes.
5. Relevant Costs for Decision Making:
Management’s Decision-making Process-Identifying Different Costs and Benefits-
Different Costs for Different Purposes-The Incremental Analysis Approach-Types
of Incremental Analysis- Accept an Order at a Special Price-Make or Buy-Sell or
Process Further-Retain or Replace Equipment- Eliminate an Unprofitable Business
Segment-Allocate Limited Resources.
6. Budgeting and Budgetary Control: Budgets and the Organization; Potential Problems in Implementing Budgets,
Planning Horizon (Strategic Plan and Long-Range Planning); Types of Budgets: Master Budget (Pro Forma Statements) and Continuous Budgets (Rolling Budgets); Components of a Master Budget: Operating
Budget/Profit Plan (Sales budget, Purchases budget, Cost of goods sold budget,
Operating expenses budget, Budgeted income statement), and Financial budget
(Capital budget, Cash budget, Budgeted balance sheet); Preparing the Master Budget; Activity-Based Master Budgets (Functional
Budgets and Activity-Based
Budgets)..
7. Flexible Budget: Flexible Budget and Fixed
Budget-Characteristics of Flexible Budget-Advantages of Flexible
Budget-Segregation of Semi-variable Cost-Preparation of Flexible Budget.
8. Standard Costing: Concepts-Standards and
Budgets-Advantages of Standard Costing-Analysis of Material, Labor and Overhead
Variances.
Books Reference:
1. Introduction to Management Accounting (Latest Edition). Upper Saddle River, New
Jersey: Prentice Hall.
2. Ray H. Garrison, Eric
W. Noreen, and Peter C. Brewer. Managerial Accounting (Latest Edition). Boston:
McGraw-Hill & Irwin.
3. Charles T.
Horngren, Srikant M. Datar, Madhav V. Rajan. Cost Accounting: A Managerial Emphasis (Latest Edition). Upper Saddle River, New Jersey: Prentice Hall.
| Course Code |
8242
|
Marks: 100
|
Credits: 4
|
Class Hours: 60
|
Course Title:
|
FINANCIAL
MANAGEMENT (in English)
|
|||
1. Goals and
Functions of Finance: Meaning of
Financial Management; Financial
Goal: Maximize Shareholder Wealth; Maximization of EPS; Corporate decisions,
Importance of Financial Management, Factors influencing financial decisions. Agency
Problems, Dealing with Agency Problems; Principle of Financial Management; Social
Responsibility; Corporate governance.
2. Capital
Budgeting and Risk Analysis: Risk
Evaluation Approaches-Certainty Equivalents (CE), Risk-adjusted Discounted Rates
(RADR), CE vs RADR., Probability Distribution Approach, Decision Tree Approach,
Behavioral Approach for Dealing with Risk-Sensitivity Analysis, Simulation.
3. Theory of
Capital Structure: Introduction to the Theory; Assumptions and Definitions; NI Approach, NOI
Approach and Traditional Approach; Modigliani-Miller (MM) Position; Arbitrage
process; Taxes and Capital Structure; Corporate plus Personal Taxes; Merton
Miller’s Equilibrium; Effects of Bankruptcy Costs, Tradeoff model, Pecking
order theory.
4. Dividend Policy: Procedural
Aspects of Paying Dividends; Types of Dividend Policies; Factors Affecting
Dividend Policy; Dividend Payout Irrelevance; Arguments for Dividend Payout
Mattering; Impact of Other Imperfections; Financial Signaling; Share
Repurchase; Method of Repurchase; Repurchasing as Part of a Dividend Decision;
Stock Dividends; Stock Splits.
5. Capital
Market Financing: Public Offering of Securities; Traditional
Underwriting, Best Efforts Offering, Making a Market, Shelf Registrations,
Flotation Costs, Government Regulations for Issuing Securities, SEC Review, SEC
Regulations in the Secondary Market, Selling Common Stock Through a Rights
Issue, Value of Rights, Success of the Offering, Standby Underwriting,
Oversubscriptions, Rights Issue vs. Public Offering, Green Shoe Provision,
Financing a Fledgling, Initial Public Offerings, Information Effects of
Announcing a Security Issue; Types of Long-term Debt Instruments; Retirement of Bonds;
Preferred Stock and its Features; Common Stock and its Features; Bond Refunding.
6. Lease
Financing: Definition of Lease, Types
of Leases, Leasing Arrangements, Advantages and Disadvantages of Lease, Lease
versus Purchase Decision, Leasing in Bangladesh-Problems and Prospects.
7. Working Capital Management: Importance, Determinants of Working capital, Policies
for Financing Current Assets, Operating Cycle and Cash Conversion Cycle, Estimating
Working Capital Requirement.
Books Recommended:
1. James C. Van Horne. Financial Management
and Policy (Latest Edition). Upper
Saddle River, New Jersey:
Prentice Hall.
2. James Van Horne and John M Wachowicz. Fundamentals of
Financial Management (Latest Edition). Upper Saddle River, New Jersey:
Prentice Hall.
|
Course Code
|
2673
|
Marks: 100
|
Credits: 4
|
Class Hours: 60
|
Course Title:
|
Legal Environment
of Business
|
|||
1. The Contract Act, 1872: Definition of contract–Essentials of contract–Communication,
acceptance and revocation of proposals–Contracts,
voidable contracts and void agreements–Consignment
contracts–Contracts which must
be performed–Time and place of
performance–Contracts which need
not be performed–Breach of
contract–Indemnity and guarantee–Bailment–Bailment of pledges–Agency,
appointment and authority of agents, sub-agents, revocation of authority,
agent’s duty to principal, principal’s duty to agent.
2. The Sale
of Goods Act, 1930: Formation of the contract–Effects of the contract–Performance of the
contract–Rights of unpaid seller against the goods- Suits for breach of the
contract.
3. The Negotiable Instruments Act, 1881: Promissory notes, bills of exchange and cheques–Negotiations–Payment and interest–Discharge
from liability on notes, bills and cheques–Notice of dishonour–Special
provisions relating to cheques–Special
provisions relating to bills of exchange–Penalties
in case of dishonour of certain cheques for insufficiency of funds in the
accounts
4. The Partnership Act, 1932: The nature of partnership–Relations of partners to one another– Relations of partners to third
parties–Incoming and outgoing
partners–Dissolution of a firm– Registration of firms.
5. The Bangladesh Labor Act, 2006: Important Statutory Definitions: Factory, Worker,
Employer, Commercial Establishment, Industrial Establishment; Summary
of major provisions on: Employment and Conditions of Services, Employment
of Adolescent, Provisions of Health, Hygiene, Safety and Welfare Measures,
Working hours and leave, Trade Union and Industrial relations, Dispute
resolution, Workers’ Participation in Companies’ Profits.
6. The Arbitration Act, 2001: Arbitration agreement,
Subject matter of arbitration, Different methods of arbitration, Arbitration
Tribunal, Arbitral proceedings, Arbitral award, Appeals.
7. The Trade Marks Act, 2009: Registration procedures and
duration, Effects of registration, Use of trademark.
8. The Bangladesh
Environment Conservation Act, 1995: Restrictions on manufacture, sale etc. of article s
injurious to environment–Remedial measures for injury to
ecosystem–Environmental Clearance Certificate.
Books Recommended:
1. Dr. Altaf & Hanif : Legal Environment of Business
(Bengali) (Latest Edition)
2. Kazi Faruqi & Others : Business Law (Bengali)
Reference:
1.
The Contract Act, 1872
2.
The Sale
of Goods Act, 1930
3.
The Negotiable Instruments Act, 1881
4.
The Trade Marks Act, 2009
5.
The Partnership Act, 1932
6.
The Bangladesh Labor Act, 2006
7.
The Bangladesh Environment Conservation
Act, 1995
8.
The Arbitration Act, 2001
| Course Code |
8241
|
Marks: 100
|
Credits: 4
|
Class Hours: 60
|
Course Title:
|
BANKING AND INSURANCE THEORIES, LAWS AND ACCOUNTS
|
|||
Part-A: Banking Theories, Laws and
Accounts (50%)
1. Introduction: Definition, Evolution, Classification, Functions,
Objectives, and Principles of Bank, Functions of commercial bank, Objectives of
Commercial Bank, Forms of advance, Types of security, Electronic banking
services, Functions of central bank, Credit control of central bank, Principles
of note issue, Method/systems of note issue, Role of bank in economic development, Structure of banking system
in Bangladesh.
2. Banking Company in Bangladesh: Business and licensing of bank companies, Paid up
capital and reserves, Appointment and removal of directors and chief executive
officer, Illegal banking transactions by companies, Acquisition of the
undertaking of banking companies, Suspension of business and winding up of
banking companies, Restriction on loans and advances, Issuance of policy
directions by BB, Remission of loans, Classified Loan and Loan Loss Provisions,
Operation and management, Inspection and investigation, Submission of return
and reports.
3. BB’s Guidelines for Banks: Corporate Governance Guidelines, and Guidelines on
Risk Based Capital Adequacy for banks.
4. Financial Statements of Banking
Companies: Preparation of Financial
Statements of Banking Companies as per BB’s Guidelines.
Part-B: Insurance Theories, Laws and
Accounts (50%)
1. Insurance Company in Bangladesh: Definition and
Evolution of Insurance, Functions, Importance and Classification of Insurance,
Essential element of insurance, Insurable interest, Classification of insurance
policies under life insurance, marine insurance and fire insurance, Reinsurance.
2. Insurance Company in Bangladesh: Insurance
Development and Regulatory Authority (IDRA), Registration and renewals,
Determination of premium rates, Capital and deposits, Margin of safety,
Insurable interests, Actuarial report and abstract, Registers, Submission of
returns, Investment of assets, Solvency margin, Loans and Management,
Investigation and power of regulatory authority, Assignment and transfer of
policies, Commissions, rebates and management expenses, Distribution of
dividend, bonus and profit, Licensing of agents, Survey and surveyors.
3. Calculation of Premium and Claims of
Insurance: Calculation of net single and annual premium of life insurance,
Methods of payment of claim in life insurance, Calculation of loss and actual
claims in marine insurance and fire insurance.
4. Financial Statements of Insurance
Companies: Preparation of Financial
Statements of Insurance Companies as per Guidelines of the IDRA.
Reference Statutes:
1. ICAB,
Corporate Laws and Practices
(Professional Stage Application Level).
2. The Banking Companies Act, 1991
3. The Bangladesh Bank Order 1972
4. The Insurance Act, 2010
5. Insurance Development and Regulatory Authority Act 2010.
| Course Code |
8264
|
Marks: 100
|
Credits: 4
|
Class Hours: 60
|
Course Title:
|
Entrepreneurship
|
|||
1. Introduction to
Entrepreneurship: Meaning of entrepreneurship, entrepreneur and
intrapreneurship-historical background of the concept of
entrepreneurship-entrepreneurial process-causes for interest in
intrapreneurship, climate for intrapreneurship-establishing intrapreneurship in
the organization-types of entrepreneurship-classification of
entrepreneurs-entrepreneur background and characteristics-common qualities of
an entrepreneur-role of entrepreneurs in developing countries like Bangladesh-entrepreneurial
careers and education-ethics and social responsibility of entrepreneurs-need
for the study of entrepreneurship-methods of assessing self entrepreneurial
qualities-Theories of Entrepreneurship: Psychological theories, socio-psychological
theories and cultural theories, other theories and models of entrepreneurship.
2. Entrepreneurial Environment
and Business Opportunity Identification: Analysis of business
environment-political, economic, legal and technical aspects of environment,
environmental scanning procedure, SWOT analysis, techniques of environmental
analysis.
3. Entrepreneurial and Small
Business:
Definition of small business, its comparison with large business, features of
small business, stages of small business development, role of small business,
reasons for success and failure of small business.
4. Planning of Small Business: Definition, importance,
uses and features of a business plan, steps to develop a business plan,
pitfalls to avoid in making business plan.
5. Financing Small Enterprise: Planning financial needs,
using capital in small business, sources of finances for small firms, working
capital and request for institutional loan.
6. Creativity and Marketing
Idea:
Sources of new ideas-innovation and new product development process, production
process, production elements and plan, production control process, marketing
process and Marketing Plan.
7. Entrepreneurship and Small
Business Development in Bangladesh: Entrepreneurship development potentiality, need for
training and development, problems of organizing entrepreneurship development
training, role of SME Foundation, BSCIC and other organization under the entrepreneurship
and small business development in Bangladesh- Entrepreneurship Case Analysis.
Women Entrepreneurship in Bangladesh.
8. Business Documents
Collection Procedure and Maintenance: Issuing trade License, collecting TIN Number, VAT
registration, Opening Business account with bank and other non-banking
financial institutions, collecting association membership, partnership agreement,
registration of joint stock companies, registration of cooperative society,
registration of foundation, registration of NGO-IRC, ERC, Opening a L/C, Export
Documentations-Import documentations-Insurance-fire-environment-Intellectual
Property- Trademarks, Patents, Copyrights and Trade Secrets, and other relevant
business documents collection procedure and maintenance.
9. Writing a Business Plan: Assignment for Internal
Evaluation (Marks: 20)
Books Recommended:
1. Dr. AHM Habibur Rahman : Entrepreneurship
(Latest Edition)
2. Robert D. Hisrich &
Others, 6th Edition, McGraw Hill
| Course Code |
8266
|
Marks: 100
|
Credits: 4
|
Class Hours: 60
|
Course Title:
|
MARKETING MANAGEMENT
|
|||
1. Defining Marketing for the 21st Century: Definition
of Marketing Management, Key Customer
Markets, Core Concepts of Marketing Management, Marketing Management Tasks.
2. Developing Marketing Strategies and Plans:
Phases of Value Creation and Delivery,
Value Chain, Core Business Processes, Characteristics of Core Competencies,
Holistic Marketing, Marketing Plan, Levels of a Marketing Plan, Corporate
Headquarters’ Planning Activities, Corporate Culture, SWOT Analysis, Porter’s
Generic Strategies, Marketing Plan Contents.
3. Analyzing Consumer and Business Markets: Analyzing
Consumer Markets (Consumer Behaviour, Factors Influencing Consumer Behavior,
Psychological Processes Influencing Consumer Responses to the Marketing
Program, Consumers’ Purchasing Decisions, Mental Accounting)–Analyzing Business
Markets (Business Market and its Difference from Consumer market, Participates
in the Business-to-Business Buying Process, Business Buyers’ Decision-Making,
Build Strong Relationships with Business Customers, Buying by Institutional
Buyers and Government Agencies).
4. Identifying Market Segments and Targets: Different Levels of Market Segmentation, Divide a
Market into Segments, Requirements for Effective Segmentation, Segmenting for Business Markets, Steps in
Segmentation Process, Effective Segmentation Criteria, Porter’s 5 Forces Model.
5. Building
Strong Brands: Creating Brand Equity: Brand, the Role of Branding, Brand Equity, Building,
Measuring and Managing Brand Equity;
Crafting the Brand Position: Developing and Establishing an Effective Brand
Positioning in the Market, Brand Differentiation
Strategies, Means of Differentiation;
Competitive Dynamics: Expanding the
Total Market, Protecting Market Share, Market Challenger Strategies, Market
Follower Strategies, Market Nicher Strategies, Product Life Cycles.
6. Setting Product Strategy: Products, Classification of Products, Differentiating
Products, Product Design, Factors Affecting a Good Design, Building and
Managing Product Mix and Product Lines, Combine Products to Create Strong
Co-Brands or Ingredient Brands; Packaging, Labeling, Warranties, and Guarantees
as Marketing Tools.
7. Designing and Managing Services: Definition and Classification of Services, Difference
of Services from Goods, New Services Realities, Achieving Excellence in
Services Marketing, Improving Service Quality, Improving Customer Support
Services.
8. Developing Pricing Strategies and Programs: Common Pricing Mistakes, Processing and Evaluating Prices by Consumers, Setting
Prices Initially for Products or Services, Adapting Prices to Meet Varying
Circumstances and Opportunities, Initiating a Price Change, Responding to a
Competitor’s Price Challenge.
Text Book:
1. Philip Kotler and Kevin Keller. Marketing Management
(Latest Asian Edition). Upper
Saddle River, New
Jersey: Prentice Hall.
2. Philip Kotler and Kevin Keller. Framework for Marketing Management (Latest
Edition). Upper Saddle
Source: National University, Bangladesh
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