Taxmann’s Strategic Cost Management (SCM) Cracker for CMA Final Group III Paper 16 June/Dec. 2026 Exam

Description

Strategic Cost Management – CRACKER (Previous Exams Solved Papers) is a comprehensive, exam-driven resource for CMA Final – Group III | Paper 16, designed to meet the increasing analytical, strategic, and quantitative rigour of the ICMAI examination framework. This Edition (January 2026) systematically compiles and fully solves past CMA Final examination questions up to December 2025, integrating them with marks-weighting analysis, trend evaluation, and syllabus mapping to ensure focused, results-oriented preparation.

The Present Publication is the 2nd Edition, authored by CA. Tarun Agarwal, with the following noteworthy features:

[Fully Solved Past Exam Questions] Coverage of CMA Final examination questions solved in detail up to December 2025, including the latest suggested answers
[Module-wise Marks Distribution] Analytical presentation of marks allocation across modules based on past CMA examinations to identify high-scoring areas
[Previous Exams Trend Analysis] Insight into recurring chapters, compulsory questions, and evolving examiner focus over multiple exam cycles
[Chapter-wise Tabular Summaries] Concise tabular snapshots at the beginning of each chapter for quick conceptual orientation and revision
[Module-wise Comparison with Study Material] One-to-one mapping with ICMAI Study Material modules to ensure complete syllabus alignment
[Exam-oriented Presentation] Step-wise solutions and structured answer formats aligned with ICMAI evaluation and marking standards
[Balanced Theory & Practical Coverage] Clear segregation and coverage of theory-based and numerical/problem-oriented questions reflecting actual exam patterns
The book comprehensively covers the entire Paper 16 syllabus, divided into two logically structured sections:

Section A – Strategic Cost Management for Decision Making
Introduction to Strategic Cost Management
Quality Cost Management
Decision-Making Techniques:
Decisions involving alternative choices
Pricing decisions and strategies
Transfer pricing
Relevant cost analysis
Target costing
Product and asset life-cycle costing
Decision-making using probability
Activity-Based Management and JIT:
Activity-based cost management
Just-in-Time (JIT)
Throughput accounting
Backflush accounting
Benchmarking
Evaluating Performance:
Variance analysis
Uniform costing and inter-firm comparison
Section B – Quantitative Techniques in Decision Making
Linear programming
Transportation and assignment models
Game theory
Simulation
Network analysis (PERT & CPM)
Learning curve analysis
Business applications of maxima and minima
Business forecasting models (time series and regression analysis)
Introduction to tools for data analytics
Exam-based problems with detailed workings, assumptions, and examiner-aligned presentation support each topic
The structure of the book is as follows:

Strict Module-wise Arrangement, mirroring the ICMAI syllabus framework
Dedicated Analytical Sections covering:
Module-wise marks distribution
Multi-year examination trend analysis
Module-wise comparison with ICMAI Study Material
Each chapter begins with a Tabular Conceptual Snapshot
Past Examination Questions are arranged chronologically, followed by structured solutions and working notes
Includes Module-wise Solved Paper – December 2025 (Suggested Answers) for realistic exam simulation