ASSAM SCIENCE AND TECHNOLOGY UNIVERSITY

Guwahati

Course Structure and Syllabus for

MBA Trimester Mode

(From Academic Session 2018-19 onwards)

MBA 2nd Trimester

Course Structure and Syllabus

Hours per Week Credits

Sl. No. Sub-Code Subject
L T P C
Theory
(MBA182201) Operations Research (OR)
1 201 3 0 0 3

(MBA182202) Marketing Management (MM-2)

2 3 0 0 3

(MBA182203) Production and Operations

3 Management-I (POM-1) 3 0 0 3

(MBA182204) Cost and Management Accounting

4 (CMA) 3 0 0 3

(MBA182205) Legal Aspects in Business (LAB)

5 3 0 0 3

(MBA182206) Information Technology in

6 Management (ITM) 3 0 0 3

TOTAL 18 0 0 18
Total Contact Hours per week : 18

Total Credits: 18

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Course Code Course Title Hours per week Credit
L-T-P C

MBAT182201 Operations Research (OR) 3-0-0 3

COURSE OBJECTIVES
This course aims to bring to the attention of MBA participants, the various issues pertaining
to the use of various concepts of Operations Research. The course creates an opportunity for
in-depth study of principles and practices of this subject. In this way, this course aims to
enlighten the participants on commonly used quantitative tools and techniques by managers
for decision-making process. It is expected that this subject will help in imbibing required
professionalism and know-how for creating successful managers in future.

MODULE 1: Linear Programming –

Introduction, Structure of Linear Programming Model, Advantages of Linear Programming,
Application of Linear Programming, Formulation of Linear Programming model, Graphical
solution, Simplex method- Simplex Algorithm (Maximization Case) and Simplex Algorithm
(Minimization Case), Special cases in Linear Programming (alternate optimal solution,
unboundedness, infeasibility, redundancy), and Sensitivity Analysis in Linear Programming.
Economic Interpretation of Dual –
Introduction, Interpretation of the dual variables, Interpretation of the Dual Constraints, Rules
for Constructing the Dual from Primal, and Applications.
Integer Programming –
Introduction, Integer Programming Models- Capital Budgeting, Warehouse Location and
Scheduling, Formulating Integer Programs- Binary (0–1) Variables, Logical Constraints and
Representing Nonlinear Functions, Branch-And-Bound, Branch-And-Bound For Mixed-
Integer Programs, Implicit Enumeration, and Application of Integer Programming.
Shadow Pricing –
Introduction, General Case, Algorithms, and Applications. (10 Lectures) (Marks 20)

MODULE 2: Transportation Problem –(10 Lectures) (Marks 20)

Introduction, Setting up a transportation problem, Developing initial solution- North West
Corner Method, Least Cost Method and Vogel’s Approximation Method, Tests for optimality-
Dual of Transportation Model, Economic Interpretation of ui’s and vj’s, MODI Method, Close
Loop in Transportation Table and its properties, Balanced transportation problem,
Unbalanced transportation problem, and Application of Transportation Problem. (8 Lectures)
(Marks 20)

MODULE 3: Assignment Problem –

Introduction, Mathematical Models of Assignment problem, Solution Methods of Assignment
problem- Hungarian Method, Variations of Assignment problem- Multiple Optimal Solution,
Maximization Case in Assignment problem, Unbalanced Assignment problem, Restrictions in
Assignments, and Application of Assignment Problem. (4 Lectures) (Marks 10)

MODULE 4: Game Theory –

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Introduction, Two Person Zero Sum Games, Pure Strategies (Minimax and Maximin
Principles)- Games with Saddle Point, Rules to determine Saddle Point, Mixed strategies,
Principles of Dominance, and Application of Game Theory. (4 Lectures) (Marks 10)

MODULE 5: Simulation –
Introduction, Types of Simulation, Steps of Simulation Process, Advantages and
Disadvantages of Simulation, Stochastic Simulation and Random Numbers, Simulation of
Inventory Problems, Simulation of Queuing Problems, Simulation of Investment Problems,
Simulation of Maintenance Problems, and Simulation of PERT Problems (4 Lectures)
(Marks 10)
Methodology: i) Class lectures
ii) Assignments

Evaluation: i) Class participation - 10

ii) Assignment - 20
iii) End-Term Examination - 70
Total - 100

Books and Readings:

Textbook:
Operations Research: Theory and Applications by J.K. Sharma, Publisher- Trinity Press.

Collateral Readings:
(a) Quantitative Techniques in Management by N.D. Vohra, Publisher- McGraw Hill
Publishing Company.
(b) Operations Research by M.V. Durga Prasad, Publisher: Cengage Learning.
(c) Operations Research- Principles and Practice by A. Ravindran, Don T. Phillips and
James J. Solberg, Publisher- Wiley India.
(d) Operations Research by Pradeep J. Jha, Publisher- McGraw Hill Publishing Company.
(e) Operations Research by S. R. Yadav and A.K. Malik, Publisher- Oxford University Press.
Operations Research- An Introduction by Hamdy A. Taha, Publisher- Pearson Education.

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 Course Code Course Title Hours per week Credit
L-T-P C
MBAT182202 Organizational Behaviour (OB) 3-0-0 3

COURSE OBJECTIVES

The objective of this paper is to provide an understanding of human behavior at work. In

today’s changing world, people have been regarded as important in managing organizations
and its resources. The OB issues are different from organization to organization, country to
country. However, they have some dominant characteristics. This paper examines the
behavior of people in the work environment. Students develop a basic understanding of
individual behavior and explore issues of motivation, leadership, decision-making, and
conflict management.

MODULE 1: Organizational Behaviour: An introduction (3Lectures)

Understanding organizational behaviour; features of OB; disciplines contributing to the field
of OB; OB in the Indian context; challenges and opportunities for OB.

MODULE 2: Foundation of individual behaviour (10Lectures)

Attitudes: Components of Attitude; Major Job Attitudes: Job Satisfaction, Job involvement,
Organizational commitment, Employee engagement, Emotions & Moods; Emotional
Intelligence, Personality; Big Five Personality Model; Personality traits relevant to OB (Core
self-evaluation, Self-monitoring, Proactive personality), Values and OB, Perception;
Attribution; Link between perception and decision making; Perceptual errors, Motivation:
Theories (Maslow’s Hierarchy of Needs, Herzberg’s Two-Factor theory, Self Determination
Theory, Goal Setting Theory); Motivation and its application in the workplace (Job Design,
Alternative Work Arrangements, Using Rewards).

MODULE 3: Foundations of Group Behavior (10Lectures)

Stages of Group Development; Group Properties (roles, norms, size, cohesiveness, diversity);
Group decision making (brainstorming and nominal group technique); Groupthink and
Groupshift, Meaning of Teams; Differences between groups and teams; Types of teams,
Power; Bases of Power; How power affects people; Politics; Causes and Consequences of
Political Behaviour, Conflict; Types of Conflict; Conflict Process.

MODULE 4: The Organization System (7Lectures)

Understanding organizations; Organizational structure; Common Organizational designs
(Simple structure, bureaucracy, matrix structure, virtual organizations, boundaryless
organizations); Organizational designs and employee behvaiours, Organizational culture;
Strong versus weak cultures; Creating and sustaining culture; How employees learn culture.

Text Book:
1) Organisational Behaviour- Robbins, Judge, and Vohra (Pearson Education).

Reference Books:

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 1) Organizational Behavior- Parikh and Gupta (McGraw-Hill).
2) Organizational Behaviour- F. Luthans (McGraw-Hill).

Course Outcome: After successful completion of the course, the students will be able:

CO1: Analyze the behavior of individuals and groups in organizations;

CO2: Assess the potential effects of organizational-level factors on organizational behavior.
CO3: Critically evaluate the potential effects of important developments in the external
environment on organizational behavior.
CO4: Analyze organizational behavioral issues in the context of organizational behavior
theories, models and concepts.

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 Course Code Course Title Hours per week Credit
L-T-P C
MBAT182104 Financial Accounting (FA) 3-0-0 3

COURSE OBJECTIVES
The FA paper attempts to provide an overview of the three broad branches of Accounting viz:
Financial, Cost and Management Accounting. It also tries to introduce the participants to the
concept of GAAP, accounting standards and IFRS. In addition, this paper also tries to
introduce the participants to the fundamentals of accounting entries and books leading to the
preparation of final accounts for business organisations.

MODULE 1: Introduction to Accounting (3 lectures)

Accounting and bookkeeping, Nature scope and importance of Accounting, Objectives and
limitations, Accounting as an information system, Accounting control and feedback, Role of
an accountant, Branches of accounting and its distinction

MODULE 2: Generally Accepted Accounting Practices (GAAP) (3 lectures)

Accounting Postulates, Conventions, Concepts, GAAP, Accounting Standards, IFRS,
Principle based and Rule-based accounting

MODULE 3: Accounting Books and entries: Journal and Ledger (7 lectures)

Accounting process or cycle, Accounting terminology, Books of Accounts, Preparation of
Journal, Ledger and Ledger posting

MODULE 4: Accounting Books and entries: Trial Balance and rectification of errors (7
lectures)
Uses of the Trial Balance, Preparation of Trial balance, Errors in Trial balance, causes of the
errors, Rectification of errors, Suspense account.

MODULE 5: Preparation of Final Accounts: Trading and P/L (5 lectures)

Capital and Revenue Expenditure, Provisions and reserves, Current and contingent liabilities,
Preparation of Trading and Profit and loss account.

MODULE 6: Preparation of Final Accounts: Balance Sheet (5 lectures)

Current Assets, Current Liabilities and liquid Assets, Accounting equation, Closing entries,
Post closing Trial Balance, Adjusting Entries, Final Accounts, Trial Balance Vs Balance
Sheet, P/L Account Vs Balance Sheet.

MODULE 7: Creative Accounting (3 lectures)

Concept of Inflation Accounting, Human Resource Accounting, Intellectual capital, Social
Accounting, Environmental Accounting, Sustainability and Triple bottom level accounting

Text Books:
1) Accounting for Management- S. Ramanathan (Oxford University Press).

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Reference Books:
1) Accounting Text and cases- R.N. Anthony, D.F. Hawkins and K.A. Merchant
(McGraw Hill Education( India) Private Limited).
2) Financial Accounting for Business Management- A.K. Bhattacharyya (Prentice Hall
India).
3) Financial Accounting for Management- H.V. Shankaranarayan and H.R. Ramanath,
H. R..(Cengage Learning India Pvt Ltd.).
4) Accounting for Mangement- D.K. Khatri (McGraw Hill Education( India) Private
Ltd.).

Course Outcome:After successful completion of the course, the students will be able to:

CO1: Have hands on experience in recording, classifying, summarizing and presenting

monetary business transactions.
CO2:To prepare Journal, Ledgers, Trial Balance, Profit and loss Account and Balance sheet.

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Course Code Course Title Hours per week Credit
L-T-P C
Quantitative Techniques in Management
MBAT182105 3-0-0 3
(QTM)

MODULE 1: Measures of Central Tendency and Measures of Dispersion(4Lectures)

Measures of Central Tendency and Measures of Dispersion; Measures of Skewness and
Kurtosis

MODULE 2: Probability(8 Lectures)

Probability – Introduction, Probability assigning techniques, Types of probability, Basic
probability rules, rules of Addition & Multiplication, Probability matrices, conditional
probability, Bayes’ Theorem and application.
Probability Distribution – Discrete Probability Distribution – Binomial Distribution, Poisson
Distribution, Hypergeomatric Distribution. Continuous Probability Distribution – Normal
Probability Distribution, Normal Curve, Normal Approximation of Binomial Probabilities.

MODULE 3: Time Series and Index Numbers(8 Lectures)

Time Series and Index Numbers – Types of Forecasting Methods, Quantitative Methods of
Forecasting. Components of Time Series, Time Series Decomposition Models, Measurement
of Errors in Forecasting. Quantitative Method of Forecasting, Smoothing Techniques,
Exponential Smoothing Methods, Regression Trend Analysis.
Index Numbers – Methods of Constructing Price Indexes.

MODULE 4: Differential Calculus(4 Lectures)

Differential Calculus – Differentiation. Partial Derivatives and application; Maxima and
Minima – Single variable and multi-variable function.

MODULE 5: Matrix Algebra(3 Lectures)

Matrix Algebra – Inverse of Matrix. Use of Matrix Inverse Method, Solution of Linear
Equation.

MODULE 6: Queuing Theory(4 Lectures)

Queuing Theory – Introduction, General Characteristics of Queuing System, Operating
Characteristics of Queuing System, Queuing Models.

MODULE 7: Decision Theory(4 Lectures)

Decision Theory – Introduction, One-stage Decision Making Problems; Multi-stage Decision
Making Problems. Decision Tree.

Text Books:
1) Business Statistics- Naval Bajpai (Pearson).
2) Quantitative Techniques in Management- N.D. Vohra (McGraw Hill).

Reference Book:
1) Business Statistics using Excel- Davis & Pecar (Pearson).

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Course Outcome: After successful completion of the course, the students will be able to:
CO1: To understand measures of central tendency and measures of dispersion.
CO2:To understand probability and its applicability.
CO3:To understand forecasting methods and index numbers and their applicability.
CO4: To understand differential calculus and their applicability.
CO5: To understand matrix algebra and their applicability.
CO6: To understand queuing theory and their applicability.
CO7: To understand decision theory and their applicability.

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 Course Code Course Title Hours per week Credit
L-T-P C
MBAT182106 Managerial Economics (ME) 3-0-0 3

COURSE OBJECTIVES
In today's dynamic economic environment, effective managerial decision making requires
timely and efficient use of information. The purpose of this course is to provide with a basic
understanding of the economic theory and analytical tools that can be used in decision
making problems at the managerial level. The course will have a good understanding of
economic concepts and tools that have direct managerial applications. The course will
sharpen the analytical skills of the participants through integrating their knowledge of the
economic theory with decision making techniques. The course primarily tries to focus on the
topics like Demand-Cost-Supply relationships, Price-Output relationships apart from few
macro aspects of economics. The basic objective of this paper is to provide hands-on
understanding to the participants on managerial decision making process in an economic
environment.

MODULE 1: Introduction to Managerial Economics (5 Lectures)

Basic concepts & principles of Managerial Economics; Theory of Firm- its objectives &
constraints; Decision Process; Theory of Demand - meaning & types of demand,
Determinants of Demand, Demand Vs Supply, Market Equilibrium.

MODULE 2: Analysis of Consumer Behaviour (6 Lectures)

Theory of Consumer Behaviour – Consumers’ preferences, budget constraints, choice;
Revealed Preference Theory; Elasticity of demand – Price, Income & Cross elasticity, Uses of
elasticity of demand for Managerial decision making, Measurement of elasticity of demand,
Advertising and promotional elasticity of demand; Demand forecasting: Meaning &
Significance.

MODULE 3: Theory of Production & Cost (5 Lectures)

Production Function; Production Analysis-Long-Run, Short-Run; Factor Substitution, Cost
Concepts- Kinds of Costs, Costs in Long-Run, Short-Run; Cost-Output-Revenue
Optimization, Break Even Analysis; Economies of Scales & Scope; Cost & Learning Curves.

MODULE 4: Price and Output Determination under different Market Structure (6

Lectures)
Price concepts and determinants; Profit maximization; Market Structures, Price-output
determination under Perfect Competition, Monopoly, Monopolistic and Oligopoly. Decision-
making under Risk and Uncertainty.

MODULE 5: Macro-Economic Business Environment and Developmental Economics (6

Lectures)
Nature, Concept and Measurement of National Income; uses of National Income Data;
Demand & Supply of money; Inflation-causes & control; Business Cycles- features, phases,
causes & effect. Social Responsibilities of Business Houses; CSR; The Indian Scene.

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Text Books:
Managerial Economics- Dr. Vanita Agarwal (Pearson Education).

Reference Books:
1) Managerial Economics- D. Salvatora (Thomson).
2) Managerial Economics- Christopher R. Thomas & S Charles Maurice (McGraw Hill).
3) Managerial Economics- Geetika, Piyali Ghosh, Purba Roy Choudhury (Mc-Graw
Hill).
4) Managerial Economics- Sumitra Pal (MacMillan).
5) Managerial Economics- Keats and Young, Publisher (Pearson Education).

Other readings: Annual Economic Survey and The Economic Times daily.

Course Outcome: After successful completion of the course, the students will be able:
CO1: Will understand the basic concepts & principles of Managerial Economics
CO2: Will understand the dynamics of consumer behavior with reference to demand
functions
CO3: Understant the theory of cost, production and scale of operation
CO4: To develop and be aware of the macro environment around the consumerss
CO5: Will be able to apply the idea of determination of price and output

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