Complete Syllabus of Balance Scorecard: A Tool for Performance Measurement | ACC 690 | MBS 4th semester

Credits 3
Lecture Hours: 48 

Course Objectives: 

This course aims to give the knowledge of comprehensive framework that translates a company’s mission, vision and strategy into a coherent set of performance. It helps the students to know about the different perspectives of performances and how to measure and implement them in the organizations. Teaching 

Methodology and Pedagogy: 

 Lecture
 Assignments
 Discussion & Presentation
 Project & case work
 Library & Internet 

Marking Scheme: 

 Internal 

- Assignment
- Presentation
- Project work
- Case Studies
- Mid Term Exam
- Pre Board Exam 

 External 

- Board Exam 

Course Details:

Unit 1: Introduction of Balance Scorecard (BSC) LH 4 

- Concept and need of performance management
- Traditional performance management and its limitations
- Concept, importance, characteristics, requisites, origin and limitations of BSC 

Unit 2: Perspectives of Balance Scorecard LH 30 

a. Financial Perspective LH 7
- Concept and objectives of financial perspective
- Linking financial objectives to business unit strategy
- Financial performance analysis
i. Revenue growth and mix
ii. Liquidity & Profitability
iii. Cost reduction
iv. Assets utilization (efficiency) and investment strategy 

b. Customer Perspective LH 7
- Concept and objectives of customer perspective
- The core areas of customer perspective
i. Customer retention
ii. Customer acquisition
iii. Customer satisfaction
iv. Customer profitability 

c. Internal-Business-Process (IBP) Perspective LH 7
- Concept, objectives and process of IBP
- Value chain model in IBP perspective
i. Innovation process
ii. Operation process
iii. Post-sale process 

d. Learning and Growth Perspective LH 7
- Concept and objectives of learning and growth
- Principal categories for learning and growth
i. Employee capabilities and measurement
ii. Employee satisfaction
iii. Employee retention
iv. Employee productivity
- Information system capabilities
- Motivating empowerment and alignment 

e. Developing objectives for each perspectives LH 2 

Unit 3: Linking BSC and Mission, Vision, Values & Strategy LH 5 

- Meaning and importance of mission, vision, values & strategy
- Linking between BSC and mission, vision, values and strategy for achieving organization objectives 

Unit 4: Implementing and Reporting BSC LH 6 

- Launching the BSC program
- Building and integrated management system
- Reporting BSC results 

Unit 5: Maintaining the BSC LH 3 

Reference Books:

Atkinson, A. A. & Kaplan, R. S., Advanced Management Accounting, Prentice Hall of India Pvt. Ltd., New Delhi
Kaplan, R. S. & Norton, D. P., The Balance Scorecard, Translate Strategy into Action, Harvard Business Review Press
Lal, J., (2015), Strategic Cost Management,1 ed, Himalaya Publishing House
Paul, R. N. (2006 ), Balance Scorecard Step-by-Step, Maximizing Performance and Maintaining Results 2 nd ed, John Wiley & Sons Inc. USA

Complete Syllabus of Management Control Systems | ACC 689 | MBS 4th semester

 Credits: 3
Lecture Hours: 48 

Course Objectives: 

This course aims to give the knowledge of elements, applications, and behavioral ramifications of management control systems to provide insights on measurement and implementation issues involved in management control systems. 

Teaching Methodology and Pedagogy: 

 Lecture
 Assignments
 Discussion & Presentation
 Project & case work
 Library & Internet 

Marking Scheme: 

 Internal
- Assignment
- Presentation
- Project work
- Case Studies
- Mid Term Exam
- Pre Board Exam 

 External
- Board Exam 

Course Details 

Unit 1: Introduction to Management Control System LH 4 

Meaning and Concept of Management Control System
Importance, Characteristics, Nature and Scope of Management Control System
Boundaries of Management Control
Concept of Management Audit as a control tool 

Unit 2: The Environment of Management Control System LH 4 

Management Control Environment, Goal congruence, Factors affecting goal congruence, Role of management control system in goal congruence
Organization structure and management control system
Behavioral Considerations of Management Control System 

Unit 3: Responsibility Centers LH 6 

Concept and Nature of Responsibility Centre
Criteria for measuring the Performance of Responsibility Centre
Types of Responsibility Centre:
- Revenue Centre
- Expense Centre
- Cost Centre
- Profit Centre
- Marketing Responsibility Centre
- Research and Development Centre
- Investment Centre: Return on Investment (ROI), Residual Income (RI) 

Unit 4: Transfer Pricing LH 6 

Introduction
Objectives of Transfer Pricing
Significance of Transfer Pricing
Methods of Transfer Pricing 

Unit 5: Management Control Process LH 19 

- Strategic Planning: Concept and nature of strategic planning, ongoing programs analysis, proposed new programs analysis, strategic planning process
- Budgeting: Concepts, importance, objectives and characteristics of budgeting, Budgetary control system, Process of budget preparation, preparation of master budgets for manufacturing and non-manufacturing organization, Behavioral aspects of Budgeting, Flexible budgets and Zero-base budgeting
- Financial Performance Reports Analysis: Variance: concept, application and limitations of variance, variance Analysis: Material, Labor, Overhead (fixed and variable) and Sales Variance, Behavioral aspects of performance evaluation
- Interactive Control and Incentive Plans in organizations 

Unit 6: Modifications in Management Control LH 9 

- Modern Control Methods: Introduction, Just in Time, Total Quality Management and Decision Support System
- Management Control in different Organizations: Healthcare organizations, Government organizations, Financial institutions, Non-profit organizations and Multinational organizations
- Management Control of Projects: Nature of Projects, control environment, project planning, execution and evaluation 

Basic Books:

Anthony, R. N. & Govindarajan, V., Management Control Systems, Tata McGraw-Hill
Merchant, K. A., Modern Management Control Systems, Pearson Education (Singapore) Pvt. Ltd., Indian Branch, New Delhi 

Reference Books:

Atkinson, A. A. & Kaplan, R. S., Advanced Management Accounting, Prentice Hall of India Pvt. Ltd., New Delhi
Upadhyay, J. P., Management Control Systems, Khanal Publication, Kathmandu Nepal

Complete Syllabus of Accounting Theory and Financial Reporting | ACC 688 | MBS 4th semester

Credits: 3
Lecture Hours: 48 

Course Objectives:

This course aims to provide the accounting theories and their applications, practical and conceptual issues of general financial statements for reporting financial position and performance and financial analysis for performance appraisal of business enterprises including financial institutions. It also aims to provide exposure to disclosure required for financial statements and reporting, accounting standards issued by Nepal Accounting Standards Board and International Accounting Standards Boards. 

Teaching Methodology and Pedagogy: 

 Lecture
 Assignments
 Discussion & Presentation
 Project & case work
 Library & Internet 

Marking Scheme: 

 Internal
- Assignment
- Presentation
- Project work
- Case Studies
- Mid Term Exam
- Pre Board Exam 

 External
- Board Exam 

Course Details 

Introduction LH 9 

- Concept, objectives, approaches, classifications and origin of Accounting Theory, Influence of government regulatory bodies; Influence of taxation
- Structure of Accounting Theory: accounting principles, concepts and conventions.
- Accounting standards: National and International Standard setting bodies (Nepal): responsibilities and processes, national and international accounting and reporting standards (mandatory, recommendatory, exposure draft), interpretations, framework for preparation and presentation of financial statements, recognition and measurement of elements of financial statements, departure from current corporate practices. 

Unit 2: Corporate Reporting and Disclosure in Financial Reporting LH 21 

- Nature and objectives of external financial reporting
- Corporate Financial Reports: Income statement, Balance sheet and Cash flow statement as per Company Act and regulatory framework like Nepal Rastra Bank (NRB), Security Exchange Board of Nepal (SEBON) and Insurance Board Directives, Nepal Accounting Standards (NAS) and Nepal Financial Reporting Standards (NFRS). 
- Director’s and Auditor’s Reports: disclosure required in financial reporting as per national and international accounting and financial reporting standards, evaluation of disclosure practices in financial reporting (NFRS and IFRS), transparency in financial statements. - Currency translation of financial statement of foreign operations,
- Issues related to consolidation of financial statements, interim, segment and group reporting (Business combination and holding company) 

Unit 3: Reporting and Analysis of Changes in Stockholders’ Equities LH 9 

Need and importance of stockholders’ equity; Accounting for changes in stockholders’ equity: Increases in share capital, redemption of preferred stock, stock dividend and stock split, and stock warrants, Appraisal of the impact of changes in accounting policies and the regulatory framework on shareholders’ funds. 

Unit 4: Contemporary Issues in Accounting LH 9 

- Corporate Governance: governance systems and contemporary mechanism, accounting issues arising from corporate failures, business ethics and financial reporting;
- Corporate Social Performance and Responsibility Accounting; social discloser requirements
- Human resources accounting (HRA) and Reporting; factors leading to development of HR Accounting and reporting, HR Accounting and reporting in Nepal 

Basic Books:

Handriksen & Breda. (1991). Accounting Theory (5th Edition). New York: Irwin McGraw Hill.
Porwal, l.S. (1986). Accounting Theory: An introduction. New Delhi: Tata McGraw Hill Publishing Co.
Lal, J., (2009). Accounting Theory and Practice (Third edition). New Delhi: Himalaya Publishing House.
Revsine, Collins & Johnson. (1999). Financial Reporting and Analysis. New Jersey: Prentice Hall, Upper Saddle River. 

Supplementary Readings:

Accounting Standards Board. (2003). Nepal Accounting Standards. Kathmandu: ASB.
NFRS (2014). Nepal Accounting Standards. Kathmandu: ASB.
Greunning & Keen. (2000). International Accounting Standards. A practical guide. USA: World Bank.

Complete Syllabus of Contemporary Auditing | ACC 687 | MBS 4th semester

Credits: 3
Lecture Hours: 48 

Course Objectives:

This course aims to develop student's capability in performing and reporting on audit and assurance to increase reliability of financial and non-financial information. It also aims to develop student's capability to identify, gather and assess evidences for sufficiency and appropriateness in performing audit. Course Description This course examines statutory requirement for audit, audit process, strategy and planning, special audit techniques and procedures, audit of organizations under computerized environment, audit types and auditors' report and trends in auditing 

Course Details:

Unit 1: Statutory Requirements LH 16 

Legal and professional requirements: Provisions of auditing in Company Act, BAFIA, Corporation Act, Social Organization Act, Education and Cooperative Acts and Nepal Standards on auditing (mandatory, voluntary and exposure drafts) including guidance notes and practice statements issued by the Institute of Chartered Accountants of Nepal and/or Auditing Standard Board. 

Unit 2: Auditing Processes, Audit Strategy and Planning LH 8 

Basic concept of Auditing, Understanding of business and assessing audit risks, review of internal and accounting control, consideration of error, fraud and misstatement in financial statements, development of overall audit plan and program, time and resource schedule, conducting audit, collection and evaluation of audit evidences, maintenance of working paper and permanent files, independent review of audit files and confidentiality of information obtained during the audit. 

Unit 3: Special Audit Techniques and Procedures LH 10 

Statistical Sampling in Auditing, ratio analysis and trend analysis, physical verification of fixed assets, inventory and cash, setting materiality level, enquiry, balance confirmation, inspection, drawing conclusion and steps to mitigate audit risks. 

Unit 4: Audits under Computerized Environment LH 4 

Concept and Specific issues related to Electronic Data Processing (EDP) audit; Techniques of EDP audit, Use of Computer and Computer Assisted Audit; Roles and risks of auditor. 

Unit 5: Auditor's Report LH 5 

Types of audit and auditor's report, management letter, disclosure requirement, difference between certificate and report, report related to commercial and government auditing, Modification to auditor's report. 

Unit 6: Trends in Auditing LH 5 

Financial forecasts, human resources auditing, reports on financial sickness, special requirements of different users, Risk based auditing and its significance. 

Basic References 

Company Act, Income Tax Act, Auditing Act, Banking and Financial Institution Act (BAFIA), Corporation Act, Cooperative Act, Education Act, Local Governance Act, Constitution of Nepal 

Gupta, K. Contemporary Auditing (New Edition), New Delhi: Tata McGraw Hill. Nepal Standards on Auditing, including preface, framework, guidelines, practice statements: Auditing Standards Board. 

Supplementary Readings:

Batra and Bagardia. Text Book of Auditing. (New Edition), New Delhi. Tata MCGraw-Hill Publishing Co. Ltd.
Dhakal, K.D., Bhattarai, I and Koirala, G.P. The Principles and Practice of Auditing (New Edition). Kathmandu, Asmita Books Publishers.
Millichamp, A.H. Auditing (New Edition). London: ELST
Prakash, J. Auditing Principles, Practices and Problems (New Edition). New Delhi: Kalyani Publishers.
Saxena, R.G. Principles of Auditing (New Edition). Mumbai, Himalayan Publishing House.
Tondon, B.N. Practicle Auditing. (New Edition). New Delhi: S.Chand, and Co.

Complete Syllabus of Cost Management | ACC 686 | MBS 4th semester

Credits: 3 

Lecture Hours 48 

Course Objectives: 

This course aims to impart advanced knowledge of existing costing systems, their drawbacks and development of improved methods and techniques, so as to make costing systems, tools of strategic decision making. 

Teaching Methodology and Pedagogy: 

 Lecture
 Assignments
 Discussion & Presentation
 Project & case work
 Library & Internet 

Marking Scheme: 

 Internal 
- Assignment 

- Presentation
- Project work
- Case Studies
- Mid Term Exam
- Pre Board Exam 

 External
- Board Exam 

Course Details:

Unit 1: Introduction to Cost Management LH 3 
- Concept, importance and characteristics of cost management
- Strategic role of cost management
- Cost management and Strategic decision making
- Formulation of strategic action plans
- Evaluation of plans and outcomes: benefit cost analysis and benefit & cost variance 

Unit 2: Product Costing System: LH 3
- Concept and types of cost
- Cost reported in financial statement: service, retail and manufacturing company 

Unit 3: Activity Based Costing; Activity Based Budgeting (ABB) and Capacity Utilization LH 8
- Concept, advantages and limitations of activity based costing system, Procedures of absorption of overhead cost under ABC, Estimation of costs of new products using ABC, Cost and benefit of using ABC
- Concept, importance and process of activity based budgeting (ABB), ABB and traditional budgeting, Behavioral dimension of budgeting
- Meaning of capacity, capacity utilization, managing capacity and excess capacity, Measuring for capacity management, Activity Based Reporting of unused resources 

Unit 4: Target Costing and Kaizen Costing LH 6
- Concept, importance and process of Target Costing, Key principles of Target Costing, Implementation of Target Costing , Target Costing and ABC, Value engineering
- Concept and importance of Kaizen Costing, Kaizen standards, General Kaizen Costing and items specific for Kaizen Costing Similarities between Target costing and Kaizen Costing. 

Unit 5: Life Cycle Costing LH 5
Concept and importance of Life Cycle Costing, Product Life Cycle, Pricing products using the Product Life Cycle, Product Life Cycle and ABC, Benefits of Life Cycle Costing, Life Cycle Budgeting. 

Unit 6: Just in Time (JIT) Inventory Management LH 5
Concept and importance of Inventory management, Inventory related costs, Traditional approach to inventory management, Concept, objectives, importance and limitations of Just in Time JIT manufacturing, Implementing JIT manufacturing, JIT in non-manufacturing situations, Performance evaluation in traditional and JIT environment 

Unit 7: Theory of Constraints (TOC) LH 3
Concept and importance of TOC
Steps in TOC for improving performance Internal and external constraints
Accounting issues in TOC
TOC and ABC 

Unit 8: Total Quality Management (TQM) LH 6
Concept, features, importance and types of (TQM)
Traditional approach to quality Vs TQM
Critical success factors for TQM
Measuring and reporting quality costs
TQM and productivity
TQM in service organization 

Unit 9: Process Costing and Cost Allocation LH 9
Concept, importance and characteristics Process Costing System, Assignment of costs to product Concept, importance and characteristic of Joint Process Costing, Estimation of profit from Joint Product, Reason for allocating Joint Costs, Joint Costs allocation methods: Net Realizable Method and Physical Measures Method, Accounting for By-Product. 

Reference Books: 

Blocher E., David Stoot N. C. & Lokins O. G., Cost Management, A Strategic Emphasis Tata Mcgraw Hill Co. 

Hilton, R. W., Maher, M. W. & Selto, F. H. (2008), Cost Management, Strategies for Business Decisions, 4E, MC Graw Hill, Irwin 

Lal, J. (2015), Strategic Cost Management, 1 st E, Himalaya Publishing House

Complete Syllabus of Corporate Taxation | ACC 685 | MBS 4th semester

Credits: 3 

Lecture Hours: 48 

Course Objectives:

This course aims to provide the students with the knowledge of tax laws and tax planning for decision making and enable them to work as tax consultants in the corporate sector and tax officers in the government sector. 

Course Description:

This course includes income tax, value added tax system and procedures in Nepal. It also covers tax planning concept and its uses in Nepal. 

Course Details:

Unit 1: Conceptual Foundation LH 4 

Meaning and concept of tax, burden shifting, characteristics and types of tax, Sources of financing in Nepal, Composition of tax revenue in Nepal. Historical development of tax laws in Nepal. Definition of related terms. 

Unit 2: Income Tax LH 15 

Sources of income, tax exempted income, tax exempted institutions, tax rates, tax exemptions, tax rebates, treatment of provisions related to deductions and reductions, tax deduction at source and its treatment, types of assessment, computation of assessable income, taxable income and tax liability under business and investment, set off and carry forward of losses, capital gain tax, inter-source and inter-head adjustments-within country and outside country. 

Unit 3: Value Added Tax (VAT) LH 8 

Meaning and concepts of VAT, Evolution of VAT, Concepts of cascading effect and zero rating, Methods of VAT, Advantages of tax-credit method, Taxable transactions, Tax exempted transactions, VAT accounting, Tax registration, Tax collection, Tax invoice, VAT refund, Duties of businessmen and customers in VAT system, 

Unit 4: Revenue Administration LH 4 

Structure of revenue administration in Nepal: Ministry of Finance, Inland Revenue Department, Revenue Investigation Department. Method of tax collection and realization, Rights and duties of tax authorities and assessee, Advance ruling, Fines and penalties for breach of rules, Review and appeal under Income Tax and Value Added Tax Acts and Rules 

Unit 5: Tax Planning LH 4 

Basic concept of tax planning, needs and objectives of tax planning to modern business corporations, Major differences among tax evasion, tax avoidance and tax planning, types of tax planning, scopes of short-range tax planning, scopes of long-range tax planning, concepts of tax management. 

Unit 6: Tax Planning for Business Decisions LH 8 

Tax planning for managerial decisions: Selection of business, forms of business incorporation, location of business unit, size of business, timing of future business activities; Tax planning for financial decisions; leasing or buying business assets, capital structure, retention or distribution or returns, merging of business units. 

Unit 7: International Aspects of Taxation LH 3 

Taxation of non-resident (service providers) related to shipping, airlines, transport, and telecommunication, concepts of double taxation, avoidance of double taxation, foreign tax credit. 

Unit 8: Contribution of Income Tax and Value added tax LH 2 

Contribution of income tax and value added tax to total revenue and tax revenue of Nepal. 

Basic References: 

Nepal Government. Budget Speech and Finance Act (Recent) 

Nepal Government. Double Taxation Avoidance Treaties with various countries 

Nepal Government. Income Tax Act 2058 with amendments. Kathmandu: Ministry of Law, Justice and Constituent Assembly 

Nepal Government. Income Tax Rules 2059 with amendments. Kathmandu: Ministry of Law, Justice and Constituent Assembly 

Nepal Government. Value Added Tax Act 2052 with amendments. Kathmandu: Ministry of Law, Justice and Constituent Assembly 

Nepal Government. Value Added Tax Rules 2053 with amendments. Kathmandu: Ministry of Law, Justice and Constituent Assembly 

Supplementary Readings:

Dhakal, K.D., Bhattarai, I, Koirala, G.P., and Bhattarai, R. Corporate Taxation with Tax Planning (Updated Edition). Kathmandu: Asmita Publication 

Khadka, R. VAT in Nepal. (New Edition), New Delhi: UBS Publisher Distributors Ltd. 

Lekhi, R.K. Public Finance. (New Edition), New Delhi: Kalyani Pbulishers 

Prasad, B. Direct Taxes: Laws and Practice (Updated Edition). New Delhi: Vishwa Prakashan. 

Singhaniya, V.K. Direct Taxes: Laws and Practice (Updated Edition). New Delhi: Taxman Publication Pvt. Ltd.

Complete Syllabus of Leadership and communication | MGT 690 | MBS 4th semester

 Credits: 3 

 Lecture Hours: 48 

Course Objective:

Leadership is fundamental to improving groups, organizations, and society and communication is fundamental to leadership. Leadership is an interactive process through which leaders and followers develop an effective approach to collective goals. This course aims to increase understanding of the leadership process and the communication involved enhances the skills of all participants and fosters more effective collaboration. 

Course Description:

This course contains introduction of leadership and communication, leadership styles and behavior, politics, power and influence, leadership in groups and teams, leadership, culture and diversity, ethical leadership and followership. 

Course Details:

Unit 1: Introduction LH 7 

Concept, prerequisites of organizational leaders, leadership from a communication perspective, The dimensions of leadership communication styles, Authoritarian, democratic and leissez-fair leadership, Task and interpersonal leadership, followers communication styles, communication styles and information processing. Case discussion 

Unit 2: Leadership Styles and behavior LH 10 

Leadership traits, situation, transactional, functional and relationship leadership, Steward and servant leadership, transformation and charismatic leadership, value-based leadership, assessing leadership potential, measuring the effects of leadership, managerial derailment and self-defeating behavior, developing planning and pipeline, professional development, Leadermember exchange theory. Case discussion 

Unit 3: Politics, power and Influence LH 8 

The nature of organizational politics, Use of political behavior, guidelines for developing political skills, Power and leadership, sources of power, types of power and influencing tactics, credibility, compliance-gaining strategies, developing argumentative competence, Negotiating, the leader as negotiator, the process of negotiation, resisting influence. Case discussion 

Unit 4: Leadership in Groups and Teams LH 8 

Use of teams in organizations, Fundamentals of group interaction, Basic and advance skills of team leaders, Making team effective, emergent leadership, leadership skills in effective team meetings, group decision making, team leadership, fostering team leadership, self-managed teams. Case discussion 

Unit 5: Leadership, Culture and Diversity LH 8 

Leadership in different cultures, the leader as culture maker, the leader as sense maker, intergroup leadership, the power of expectation: the Pygmalion effect, managing diversity, understanding cultural differences, benefits of embracing diversity, the downside of diversity, fostering diversity, effect of globalization on diversity leadership. Case discussion

Unit 6: Ethical Leadership and Followership LH7 

Personal values, organizational practices that foster an ethical work environment, authentic leadership, factors influencing ethical behavior, justifying unethical behavior, guides to ethical behavior, Roles and responsibilities of followers, trusting relationships, strategies to promote followership. Case discussion 

Text and Reference:

Hackman, M. Z. and Johnson, C.E. Leadership: a Communication Perspective, Waveland Press 

Johnson, C.E. and Hackman, M.Z. Creative Communication, Waveland Press. 

Haldar, U.K. Leadership and Team Building, Oxford 

Achua, C.F. and Lussier, R.N. Effective Leadership, CENGAGE Learning 

Rowe, W. G and Guerrero L. Cases in Leadership, Sage.

Complete Syllabus of Performance Management | MGT 689 | MBS 4th semester

Credits: 3

Lecture Hours: 48

Course Objective:

Performance management is the most critical function and strong determinant of organizational excellence. This course is designed to develop appreciation and skills essential for designing and instituting effective performance management systems and strategies. Students will gain practical skills through self-reflection, discussion, case studies, reading, literature reviews, research and application.

Course Description:

This course contains introduction to performance management, performance management system and strategic, performance planning and appraisal, performance management implementation, performance monitoring and counseling, Performance Management Strategic and Interventions, Ethics in Performance Management, Role of HR Professionals in Performance Management System, Emerging Concepts.

Course Details:

Unit 1: Introduction to Performance Management LH 5

Concept and Characteristics of Performance Management; Contributions and Principles of Performance Management; Performance appraisal, performance evaluation and performance management; Performance Management Process-Conceptual Model and its Application; Role of Appraisal in Performance Management, Challenges to Performance Management. Case discussion

Unit 2: Performance Management System (PMS) and Strategies LH 6

Objectives, Functions and Characteristics of effective PMS; Components of PMS; Competency-based PMS; Electronic Performance Management; Corporate and Business Level Strategic Plans; Objectives, Targets and Goals; Target and Performance Management; Scorecards for performance management; Performance review and feedback. Case discussion

Unit 3: Performance Planning and Appraisal LH 8

Concept, Characteristics, Objectives, Importance & Methodologies of Performance Planning; Components of Performance Planning; Key Performance Indicators (KPIs), Process & Barriers to Performance Planning; Concept and Methods of Competency Mapping; Appraisal Process, Approaches, Methods & Common Rating Errors; e-HR Managing; 360 Degree performance appraisal. Performance planning and appraisal in Nepalese organization. Case discussion.

Unit 4: Performance Management Implementation LH 6

Bottlenecks, Strategies & Factors affecting PM implementation; Operationalizing Changes through Performance Management; Building & Leading high performance team; Organizational Culture and Performance Management. Case discussion

Unit 5: Performance Monitoring and Counseling LH 7

Concept, Characteristics, Objectives, Importance and Process of Performance Monitoring; Ongoing Mentoring and Protégé Development; Performance Counseling: Concept, Principles of Performance Counseling; Performance Counseling Skills & Performance Counseling for higher job performance. Case discussion.

Unit 6: Performance Management Strategic and Interventions LH 7

Reward-based performance management; career-based performance management; team-based performance management; culture-based performance management; measurement-based performance management; competency based performance management; leadership-based performance management. Case discussion.

Unit 7: Ethics in Performance Management LH 4

Principles, Ethical Issues & Dilemmas in performance management; Developing Code of Ethics in performance management; Performance Management in MNCs. Case discussion.

Unit 8: Role of HR Professionals in Performance Management System LH 2

Appraising HR functions; Role of HR Professionals in Performance Management in Knowledge Millennium. Case discussion

Unit 9: Emerging Concepts LH 3

HR Benchmarking and Performance Management; HR Outsourcing and Performance Management; Performance Management practices in Developing Countries. Case discussion

Reference Books:

Aguinis, H. (2017). Performance Management. New Delhi: Pearson Education, Inc.

Kandula, S. R. (2009). Performance Management: Strategies, Interventions and Drivers. New Delhi:PHI.

Rao, C. A. (2012). Performance Management. New Delhi: Himalayan Impression.

Cardy, R. L. & Leonard, B. (2nd Ed.). Performance Management: Concepts, Skills and Exercise. New Delhi: PHI,

Cascio, W. F. (2013). Managing Human Resources: Productivity, Quality of work life, Profits. Singapur: MGraw Hills.

Complete Syllabus of Organization Theory | MGT 688 | MBS 4th semester

Credits: 3

Lecture Hours: 48

Course Objective:

This course deals with the organization theory from its origins through to the most recent debates. Understanding of different theories or organization enhances capacity to comprehend what goes on innorganizations. Thus, this course aims to provide a clearly structured and interesting exploration of the ways in which the verity of theories perspectives that constitute organization theory provide profound challenges for organizations in the 21st century.

Course Description:

This course contains introduction of organizational theory, modernism and neo- modernism organizational theories, post- modernism and reflective organization theories, organization design, structure and effectiveness, organizational culture and ethics.

Course Details:

Unit 1: Introduction LH 7

Concept of organization theory, the relationship between organization theory and human activities, the relationship between organization theory and management practice, social engineering and organization theory, critical alternatives to managerialism in organization theory, philosophical disputes and debates in explaining and understanding organization theories. Case discussion

Unit 2: Modernism and Neo-Modernism Organization theories LH 13

Concept of modernism, historical roots, overview of modernist organization theory, general system theory, the organization as a simple machine, mechanistic vs. organic structure, modernist themes in organizational design, concept of neo-modernist organization theory, human relationship school, neo-modernist theory, organization culture and design, perspectives and challenges. Case discussion

Unit 3: Post- Modernism and Reflective Organization Theories LH 15

Concept of post-modernism, post industrialism and the information society, Neo-Fordism, flexible specialization and post-Fordism, the key thinkers of post modernism, organizational culture, the challenges of post-modernism to organizational theory, concept of reflective organization theory, symbolic interactionism, ethno methodology, developing a sense of self in organizations, understanding organization as culture through symbols, the development of critical theory challenging organization theory, the development of psychoanalysis to challenge organization theory; the challenges of critical theory and psychoanalysis for understanding the individual, the group and the organization. Case discussion

Unit 4: Organization Design, Structure and Effectiveness LH 7

Concept, importance, the consequences of poor organizational design, levels of analysis, organizational stakeholders, top managers and organizational authority, vertical and horizontal differentiation, bureaucratic structure, the principles and advantages of bureaucratic structure, the specialization and coordination- functional, divisional, network and matrix structure measuring organizational effectiveness, factor affecting organizational effectiveness. Case discussion.

Unit 5: Organizational Culture and Ethics LH 6

Concept of organizational culture, transmitting culture to organizational members, genesis of culture in organization, managing organizational culture, concept of ethics in organization, ethical and unethical behavior, factors influencing ethical behavior, justifying unethical behavior, guides to ethical behavior, approaches to corporate social responsibility; Culture and ethics in Nepalese organization. Case discussion

Text and Reference Books:

McAuley, J. and Duberley, J. Organization Theory: Challenges and Perspectives, Prentice-Hall.

Jones, G.R. Organizational Theory: Text and Cases, Addison-Wesley Publishing company.

Jones, G.R. and Mathew, M. Organizational Theory, Design, and Change, Pearson.

Cummints, T.G. and Worli, C.G. Theory of Organization Development and Change, CENGAGE Learning.

Complete Syllabus of Recent Trends in Management | MGT 687 | MBS 4th semester

Credits: 3

Lecture Hours: 48

Course Objective:

This course aims to update the students with the recent trends in the field of management. The topics covered in this course are drawn from several recent management textbooks and research journals.

Course Description:

This course contains management and management System, 21st Century Environment and management issues, CSR and Corporate governance, corporate leadership, knowledge management and talent Management, and seminar in the areas of management and different management cases

Course details:

Unit 1: Overview of management and management System LH 10

Understanding general management; mastering the management system; attitude, skill and knowledge (ASK) for successful manager; management thought; latest perspective of management: micro and macro management, green management, sustainability management, time management, stress management, talent management, anger management. Case discussion

Unit 2: 21st Century Environment and management issues LH 6

Contingent workers; Sexual harassment; Boundaryless and flying career; Compressed work week & Flex time; approaches of managing people: Geocentricism, region-centic, polycentric and ethnocentric; Social entrepreneurship; corporate spirituality; appreciative enquiry; emotional intelligence and artificial intelligence; management of innovation. Case discussion

Unit 3: CSR and Corporate governance LH 6

Levels of leadership ethics; Levels CSR; Domains of Corporate governance ; Effective corporate rating system ;Governance models; Glass ceiling; Organizational citizenship; Balanced scorecard approach. Issues of corporate governance in Nepalese organization. Case discussion

Unit 4: Corporate Leadership LH 6

Transformational leadership and transactional leadership; Emerging leadership issues; Strategic leadership; Learning organization; 360-degree appraisal; Retention strategies; Organizational politics & Political skill; Intelligence and emotional intelligence; practices of corporate leadership in Nepalese organization. Case discussion

Unit 5: Sustaining organizational culture LH 6

Concept of organizational culture; Framework for examining cultures; Cross cultural management; multi-cultural profile: acculturation and enculturation; organizational culture and performance. Case discussion

Unit 5: Knowledge and Talent Management LH 4

An integration of thoughts on knowledge management; Barriers to implement knowledge management in an organization; knowledge management and organizational performance; Organization as a Talent Factory; managing talents for competitive advantage. Case discussion

Unit 6: Seminar in the areas of management issue and management cases LH 10

Areas of seminar: management environment, Corporate Governance, role of knowledge management, mentoring in organizations, empowerment and organizational change, emerging organizational leadership in 21st century, Quality issues in organizations Areas of case study: develop and analyze real case study in different areas and dimension of management.

References:

Gareth Jones and Jennifer George (2017), Essentials of contemporary management, Tata McGraw Hill.

Drucker. Management challenges for the 21st century, Harper Collins, 1st ed.,

Stephen P. Robbins and Vohar, Organization behavior, Pearson Education, 15th Edition, 2013

Philip Kotler, Kevin Lane Keller, Abraham Koshy and Mithileshwar Jha, Marketing management: A South Asian Perspective, Pearson India, 14th Edition, 2012

William J Stevenson, Operations management, Tata McGraw Hill, 12th Edition, 2015 https://www.slideshare.net/haricd/emerging-trends-in-management-compatibility-mode

Complete Syllabus of Quality Management | MGT 686 | MBS 4th semester

Credits: 3

Lecture Hours: 48

Course Objectives:

The course introduces the fundamental concepts of total quality management, statistical process control, six sigma and the application of these concepts, philosophies, and strategies to quality related issues. It also imparts the knowledge and skills in diagnosing and analyzing problems causing variation in manufacturing and service industry processes. The students will get a basic understanding of "widely-used" quality analysis tools and techniques.

Course Description:

This course contains overview of quality, strategy and quality planning, six sigma, benchmarking cost of quality, ISO, building and sustaining quality, process and statistical quality control:

Course Details:

Unit 1: Overview of Quality LH 12

Meaning of quality; Concept of quality management; objective and importance of quality management; Total quality management; contributions of Joseph Moses Juran, William Edwards Deming,, Philip B. Crosby, Genichi Taguchi in quality improvement; Impact of quality on business performance; concept and stages of quality control; accounting system for quality management; quality issues in Nepalese organization. Case discussion.

Unit 2: Strategy and Quality Planning LH 6

Corporate, generic and functional strategies; need for quality approach to strategy; Quality and its types: product- based quality, User-based quality, manufacturing-based quality and value-based quality. Case discussion.

Unit 3: Six sigma LH 6

Introduction, Elements of six sigma, Six sigma methodology: DMAIC methodology, DMADV methodology and DFSS methodology, Six sigma technical tools: Process map, critical to  quality tree, histogram and pareto chart. Case discussion

Unit 4: Benchmarking LH 6

Concept; Types of benchmarking: Internal, Strategic and operational; Benefits of benchmarking and Stages of benchmarking process. Case discussion

Unit 5: Cost of Quality LH 4

Concept of cost of quality; Beliefs of quality costs; operating quality costs; use of information of quality cost. Case discussion

Unit 6: ISO 9000 series and ISO 9000: 2000 LH4

Need for ISO 9000 certification; Basic process, procedure and work instruction; responsibility of management; steps in ISO 9000 registration and basic principles of ISO 9000:2000 .Case discussion.

Unit 7: Building and Sustaining total quality LH 5

Role of quality professionals for quality organization; relevance of organizational culture to quality management; change management for sustaining total quality and sustaining quality organization; steps to sustain quality organization. Case discussion

Unit 8: Process and Statistical Quality Control LH 5

Concept of quality control; classification of quality control techniques; control charts: for variables and for attributes; Taguchi’s loss function and JIT manufacturing: basic principles; Kanban system; Case discussion.

References:

R. Panneerselvam & P. Sivasankaran (2014). Quality Management. Delhi: PHI Learning Limited.

C.S. Summers (2005). Quality Management: Creating and Sustaining organizational Effectiveness,

PHI Learning , Delhi.

J.R. Evans & W.M.Lindsay (2008). Quality Control and Management, Cengage Learning, Delhi.

Complete Syllabus of Organizational Development and Change | MGT 685 | MBS 4th semester

Credits: 3

Lecture Hours: 48

Course objectives:

The course orients the students with the various tools and techniques for Organizational Development. This course in organizational development is framed to help the students to learn the concepts related to organizational development so as to understand how a successful Business are framed at different levels of Management for organizational success and smooth functioning of an organization in today’s dynamic environment.

Course Description:

Organization development is a system wide application of behavioral science to the planned development, improvement, and reinforcement of the strategies, structures, and processes that lead to organization effectiveness. This course contains introduction to organizational development, organizational development interventions, designing organizational structures, key issues in organizational development.

Course Details:

Part I: Organization Change

Unit 1: Organization change and its models LH 10

Concept of change, importance and imperatives of change, forces of change, determinants of organizational change, types of change, organizational culture and dealing with change and models of change: system model, force field analysis, continuous change process model and organizational growth model. Case discussion

Unit 2: Change and its impact LH 6

Change and people, reaction of people to change, resistance to change, overcoming resistance to change and change and a manager.

Unit 3: A systematic approach to making change LH 6

Diagnosing organizations, Effective change management, factors in effective change management, systematic approach and key to mastering change.

Part II: Organization Development

Unit 4: Foundations of Organization Development LH 10

Defining OD, characteristics of OD, value, Assumptions and beliefs in OD, Models and theories of planned change: participation and empowerment, teams and teamwork, action reach: process and approach. Case discussion

Unit 5: OD interventions LH 10

Team interventions: strategic use of organization, broad team building, formal group diagnostic meeting, process consultation

Intergroup and third party peacemaking interventions: Third party peacemaking interventions, organizational mirror interventions and partnering

Structural interventions: work redesign, MBO and appraisal, quality circle, quality of work life projects, and parallel learning structure.

Training: T-group, sensitivity training, behavioral modeling, life and career planning and coaching and mentoring.

Comprehensive interventions: Strategic management activities, real time strategic change, stream analysis, survey feedback, grid organization development, learning organization, reengineering and trans-organizational development.

Unit 6: Emerging issues in organizational development and change LH 6

System ramification, Power, politics and OD, power politics and planned change, changing environment and OD, research in OD, ethics in OD and the future of OD. Issues of organizational change and development in Nepalese context. Case discussion

References:

Wendell L. FrenchCecil H. Bell, Jr., & Veena Vohra ( 2013). Organization Development,

Pearson Prentice Hall, India.Thomas G. Cummings & Cristopher G. Worley ( 2008).

Organization Development and Change, South Western College Publications.

Kavita Singh ( 2010). Organization Change and Development,2nd ed. Excel Book, India.

Complete Syllabus of Rural Marketing | MKT 692 | MBS 4th semester

Credits: 3

Lecture hours: 48

Course Objectives:

This course aims to provide an overview of rural markets and emerging perspectives of rural marketing, thus imparting managerial initiatives and relevant frameworks used by business managers for rural markets.

Course Description:

The course includes the concept and nature of rural marketing, rural marketing environment and consumer behavior, segmenting, targeting and positioning rural markets, product strategy, pricing strategy, distribution in rural markets, and communication strategies for rural markets

Course Details:

Unit 1: Introduction LH 5

Concept and nature of rural marketing. Rural versus urban marketing. Rural myths. Four A’s of rural marketing: affordability, availability, awareness, acceptability. Various approaches to rural marketing: trickle-down approach, undifferentiated approach, differentiated approach, bottom-of-the-pyramid marketing.

Unit 2: Rural Marketing Environment and Consumer Behavior LH 5

Demographic, socio-cultural, economic, political, technological, physical environment in rural context. Characteristics of rural consumer. Factors influencing rural buying. Buying decision process. Buying behavior patterns. The product adoption process and diffusion of innovation.

Unit 3: Segmenting, Targeting and Positioning Rural Markets LH 8

Segmentation: Heterogeneity in rural markets, pre-requisites for effective segmentation degrees of segmentation, bases for segmenting rural consumer markets.
Targeting: Evaluation of segments, selection of segments, coverage of segments, choosing a coverage strategy.
Positioning: Identifying, selecting, developing and communicating the positioning concept.

Unit 4: Product Strategy LH 10

The product concept. Levels of product. Rural product classification: FMCGs, Durables, Services, Agricultural products. Product decisions and strategies: Individual product decisions, product line and mix decisions, product lifecycle strategies. Product branding in rural markets: Building brands in rural markets, brand loyalty vs brand stickiness, fake brands. Packaging for rural markets: Packaging material, pack size and convenience, packaging aesthetics. Product warranty and after-sales service.

Unit 5: Pricing Strategy LH 8

Pricing in rural market. Setting the price for rural products and services: internal and external factors. Price setting strategies: market entry strategies, product mix pricing strategies, price adjustment strategies, rural-specific pricing strategies.

Unit 6: Distribution in Rural Markets LH 8

Distribution channels: Evolution of rural distribution channels, channel dynamics, rural channel members. The rural retail environment: traditional retail, the emergence of modern retail in rural areas. Channel behavior in rural areas. Distribution models in rural markets: The distribution models for FMCGs, distribution model for durables. Rural logistics: the hub and spoke system, syndicated distribution.

Unit 7: Communication Strategies for Rural Markets LH 4

Challenges in rural communication. The communication process. Developing effective rural communication. Creating advertisements for rural audiences. Rural media. Sales promotion, events and experiences.

Basic Book:

Kashyap, P. (2013). Rural Marketing. Delhi: Pearson.

Reference Book:

Krishnamacharyulu, C. S., & Ramakrishnan, L. (2011). Rual Marketing: Text and Cases. Delhi:

Pearson.

Complete Syllabus of Advertising and Promotion Management | MKT 691 | MBS 4th semester

Credits :3

Lecture Hours :48

Course Objective:

This course aims to provide knowledge and skills to students in the area of promotion management from integrated marketing communication perspective.

Course Description:

This course is designed to develop students to become effective promotion managers. The course includes the integrated marketing communication and its elements

Course Details:

Unit 1: Introduction LH 4

Integrated marketing communication, The promotional mix: advertising, personal selling, sales promotion, publicity/ public relation, direct marketing, interactive /internet marketing. The IMC planning process: review of the marketing plan, promotional program situation analysis, analysis of communication process, budget determination, developing integrated marketing communication program, monitoring, evaluation and control.

Unit 2: Advertising LH 18

Advertising classification. selecting an advertising agency. types of advertising agency. Advertising theory: hierarchy of effects, means-end theory, leverage points, verbal and visual images. Types of advertising appeals. Message strategies: cognitive strategies, affective strategies, conative strategies. Execution frame works. Principles of advertising effectiveness: visual consistency, campaign duration, repeated taglines, consistent positioning, simplicity, identifiable selling point, create an effective flow

Unit 3: Sales Promotion LH 4

Scope and role of sales promotion. The growth of sales promotion: reasons for the increase in sales promotion. Consumer oriented sales promotion: objectives and types. Trade-oriented sales promotion: objectives and types.

Unit 4: Public Relations, publicity and corporate advertising. LH 6

Public relation and publicity. The new role of public relations. Marketing public relation functions. Process of public relations. Advantages and disadvantages of public relation and publicity.. Corporate advertising, objectives and types of corporate advertising, advantages and disadvantages of corporate advertising.

Unit 4: Personal selling LH 5

Nature of personal selling, personal selling process, advantage and disadvantages of personal selling. Combining personal selling with other promotion tools. Evaluating personal selling efforts. 

Unit 5: Direct marketing LH 5

Defining direct marketing. Role of direct marketing in the IMC program. Direct marketing strategies and media.

Unit 6: Internet marketing LH 6

Concept and objectives of internet marketing. The internet and integrated marketing communication: advertising on the internet, Sales promotion on the internet, personal selling on the internet, Public relation on the internet, direct marketing on the internet

Basic Books:

Kenneth E. Clow , & Evans, Donald Baack . Integrated advertising, promotion, and marketing

communications. New Delhi: Pearson Education, Prentice Hall of India Limited.

Jaishri Jethwanwy & Shruti Jain . Advertising Management. New Delhi: Oxford University Press.

George E. Belch, Michael A. Belch & Keyoor Purani Advertising and Promotion: An integrated marketing communications perspective. New Delhi: Tata McGraw Hill Education Private Limited.

Complete Syllabus of Services Marketing | MKT 690 | MBS 4th semester

Credits: 3

Lecture Hours: 48

Course Objectives:

This course aims to develop students’ understanding of the strategic issues related to marketing of services.

Course Description:

The unique nature of services requires a different marketing approach and strategy than that traditionally used for marketing goods. Through this course students are expected to learn the nature of services and service marketing; measurement of the service customer’s expectation and perception; service quality; and management of the service product mix. By the end of this course, students should be able to understand the importance of services and service marketing; demonstrate a detailed understanding of the service quality management issues; and develop their analytical perspectives on management of the service marketing mix management.

Course Details:

Unit 1: Introduction to Service and Service Marketing LH 12

Meaning of service. Perspectives on services. Nature of service products and its management challenges. Services marketing: concept and nature. Reasons for the development of service marketing. Importance of service marketing to a firm. The service marketing mix (7Ps). The services marketing triangle: external, internal and interactive marketing in services.

Unit 2: Customers’ Expectations and Perceptions of Services LH 6

Customer’s expectations: concept, levels of customers’ expectations and zone of tolerance. Customers’ perceptions: concept, areas of perception, customer satisfaction determinants.

Unit 3: Service Quality and Encounter Management LH 12

Service Quality: Approaches to service quality – traditional and contemporary approaches. Dimensions of service quality. The service quality gaps model: reasons for the gaps and possible strategies to reduce the gaps. Measurement of service quality: The SERVQUAL instrument. Service Encounter: Concepts and types of encounter. Service encounter and customer participation. Areas of service failures. Service failures and customers’ complaints. Service recovery: concept and strategies. Service guarantees: importance and types.

Unit 4: Service Marketing Mix Management LH 18

Service product management: new service development – new service development process. Branding and positioning of a service product. Service distribution: distribution options and strategic decisions. Service pricing: The uniqueness of service pricing. Approaches to service pricing. Service promotions: IMC for services. Promotion strategies in services. People: managing internal people (employee) – service vision, mission and culture. The service profit chain. Managing external people (customers) – customer care and customer participation in services. Process: Types of service processing. The service process matrix. Physical evidences and services capes: concepts and role of physical evidences. Types of service capes. Services capes’ impact on customers and employee.

References:

Zeithamel, Valerie, Mary Jo Bitner, Dwayne Grembler and Ajay Pandit, Services Marketing, MeGraw Hill India.

Bhattacharjee C, Services Marketing, Excel Books India.

Apte, Govind, Services Marketing, Oxford University Press.

Complete Syllabus of Retail Management | MKT 689 | MBS 4th semester

Credits: 3

Lecture Hours: 48

Course Objective:

This course aims to provide knowledge and skills to students in the area of retail management required specially for the big retail institutions.

Course Description:

This course is designed to develop students to become effective retail managers. The course includes the concept, characteristics and importance of retailing, strategic planning in retailing, retail institutions by ownership, retail institutions by store-based strategy mix, choosing a store location, managing a retail business, merchandise management, pricing and promotional strategies in retailing

Course Details:

Unit 1: Introduction LH 4

Concept of retailing, characteristics of retailing. Retail strategy. Importance of retailing. Retailer relationship: customer relationships and channel relationships. The differences in relationship building between goods and service retailers. Ethical performance and relationships in retailing: ethics, social responsibility and consumerism

Unit 2: Strategic Planning in Retailing LH 4

Situation analysis, Objectives, Identification of consumer characteristics and needs, Overall strategies, Specific activities, Control and feedback. Opportunities and threats in global retailing

Unit 3: Retail Institutions by Ownership LH 4

Retail institutions characterized by ownership: Independent, chain, franchising, leased department, vertical marketing system, consumer cooperatives

Unit 4: Retail Institutions by Store-based Strategy Mix LH 10

Consideration in planning a retail strategy mix: The wheel of retailing, Scrambled merchandising, the retail life cycle, mergers, diversification and downsizing. Food oriented retailers: Convenience store, conventional supermarket, food-based superstore, combination store, box(limited-line) store, warehouse store. General merchandise retailers: Specialty store, traditional department store, full-line discount store, variety store, off-price store, factory outlet, membership club, flea market

Unit 4: Choosing a Store Location LH 5

Importance of location to a retailer. Trading area analysis. Characteristics of trading area. Types of location. The choice of a general location. Location and site evaluation

Unit 5: Managing a Retail Business LH 10

Setting up a retail business. Organizational patterns in retailing. Human resource management in retailing. Operating a retail business: Operations blue prints, store format, size and space allocation, store maintenance, store security, credit management

Unit 6: Merchandise management LH 6

Merchandising philosophy. Buying organization formats and processes. Devising merchandising plans. Category management. Implementing merchandising plans. Logistics. Inventory managements.

Unit 7: Pricing and Promotional Strategies in Retailing LH 5

External factors affecting retail price. Developing a retail pricing strategies. Elements of retail promotion mix. Planning a retail promotional strategies.

Basic Book:

Berman, B., & Evans, J. R. (2010). Retail Management: A Strategic Approach. New Delhi: Pearson Education, Prentice Hall of India Limited.

Reference Books:

Bajaj, C., Tuli, R., & Srivastava, N. V. (2012). Retail Management. New Delhi: Oxford University Press.

Gilbert, D. (2012). Retail Marketing management. New Delhi: Pearson Education, Prentice Hall of India Limited.

Levy, M., Weitz, B. A., & Pandit, A. (2011). Retailing Management. New Delhi: Tata McGraw Hill Education Private Limited.

Complete Syllabus of Sales Management | MKT 688 | MBS 4th semester

Credits: 3

Lecture Hours: 48

Course Objective:

This course aims to provide students with the knowledge and skill in developing as well as implementing sales management strategies and managerial techniques in the real business environment. Students are thus equipped to become more effective sales professional.

Course Description:

This course contains Introduction of Sales Management, Essentials for Effective Sales Executives, The Sales Organization, Sales Force Management, Management of Sales Quotas and Sales Territories, Channel Decision in Sales Management, International Sales Management, Sales Evaluation and Control.

Course Details:

Unit 1: Introduction LH 5

Concept and Evolution of the Sales Department; Objectives of Sales Management; Nature and role of sales people and sales manager in Sales Management; Theories of Sales Management – The AIDAS approach, The right set of circumstances approach, The buying formula approach, and The behavioral equation approach;

Unit 2: Essentials for Effective Sales Executives LH 3

Nature of Sales Management Position; Functions of the Sales Executive; Qualities of Sales Executives; Relations of Sales Executives with managers of other marketing activities;

Unit 3: The Sales Organization LH 5

Concept; Purposes of Sales Organization; Process of setting up a Sales Organization – Defining objectives, Determination of activities and their volume of performance, Grouping activities into positions, Assignment of personnel to positions, Provision for coordination and control; Basic types of Sales Organizational Structures- Line sales organization, Line and Staff sales organization, Functional sales organization, Committee sales organization;

Unit 4: Sales Force Management LH 12

Concept of Sales Force Management; Tasks of Sales Force management; Recruitment and selection of sales Force – Sources of Sales Force Recruits, Process of Selection; Training the sales force – Selecting Training Methods, Evaluating Sales Training Programs; Motivating the sales force – Motivational help from management, Theories of Motivation, Motivation and Sales Leadership, Motivation and Communication to Sales Force; Compensating the sales force –Types of compensation plans; Sales Meetings and Sales Contests; Controlling the Sales Force Performance: Supervising the sales force and evaluating;

Unit 5: Management of Sales Quotas and Sales Territories LH 8

Concept and Objectives of Sales Quotas, Types of Sales Quotas, Administering the Quota System, Reasons for not using Sales Quotas; Concept of Sales Territory, Types of Sales Territory; Reasons for establishing Sales Territories; Reasons for not having Territories; Procedure for setting up Sales Territories;

Unit 6: Channel Decision in Sales Management LH 3

Role of Channel Decision in Sales Management; Distribution channels for Consumer and Industrial products; Nature of Channel Conflicts; Methods of resolving Channel Conflicts;

Unit 7: International Sales Management LH 6

Features and opportunities of International Sales; Methods of selling in Foreign Markets; Sources of identifying Overseas Distributors; Referral marketing techniques in international sales; Challenges of international sales.

Unit 8: Sales Evaluation and Control LH 6

Need of Sales Evaluation and Control; Process of Sales Control; Tools of Sales Control and Analysis– Sales audit, Market audit, Sales force expense analysis; Methods of measuring Sales Organization Effectiveness – sales analysis, marketing cost analysis, classification of marketing expenses, credit control, market share analysis, budgetary control, ratio analysis, management by objectives (MBO);

Reference Books:

Futrell, Charles M., Sales Management: Teamwork, Leadership and Technology, Thomson South- Western, United States, 2003.

Havaldar and Cavale, Sales and Distribution Management: Text and Cases, Tata McGraw Hill Education Private Limited, New Delhi, 2011.

Panda and Sahadev, Sales and Distribution Management, Oxford University Press, New Delhi, 2012.

Still, Cundiff and Govoni, Sales Management: Decisions, Strategies and Cases, Prentice-Hall of India, Private Limited, New Delhi, 2008.

Shrestha, Shyam K., Fundamentals of Selling: a professional approach, Asmita Books &

Distributors(P) Ltd., 2010.

Complete Syllabus of Brand Management | MKT 687 | MBS 4th semester

Credits: 3

Lecture Hours: 48

Course Objectives:

This course aims to enhance knowledge and skills to students in brand management with a special focus on brand building in the market-driven competitive business environment.

Course Description:

This course is designed to develop students to become effective brand managers. The course includes the concept, importance, challenges and opportunities of branding, customer based brand equity, positioning and values, planning and implementation of brand marketing programs, measuring and interpreting brand performance and growing and sustaining brand equity.

Course Details:

Unit 1: Introduction LH 6

Concept of brand, branding and brand management. Importance of branding to consumers and firms. Branding of various entities. Branding challenges and opportunities. The brand equity concept. Strategic brand management process.

Unit 2: Customer based Brand Equity, Brand Positioning and Values LH 10

Customer based brand equity. Sources of brand equity. Building a strong brand: The four steps of brand building. Brand building implications. Identifying and establishing brand positioning. Positioning guidelines. Defining and establishing brand values. Internal branding

Unit 3: Planning and Implementing Brand Marketing Programs LH 12

Criteria for choosing brand elements. Options and tactics for brand elements. Designing marketing programs to build brand equity: product strategy, pricing strategy, channel strategy, marketing communication options and developing integrated marketing communication programs. Leveraging secondary brand knowledge to build brand equity

Unit 4: Measuring and Interpreting Brand Performance LH 10

The brand value chain. Designing brand tracking studies and establishing a brand equity management system. Quantitative and qualitative research techniques for measuring sources of brand equity. Comparative methods and holistic methods for measuring outcomes of brand equity.

Unit 5: Growing and Sustaining Brand Equity LH 10

Designing and implementing branding strategies: The brand product-matrix, brand hierarchy, Designing a branding strategy. Brand extension. Managing brand over time: Reinforcing brands, revitalizing brands, adjustments to the brand portfolio.

Basic Book:

Keller, K. L. (2007). Strategic Brand Management: Building, Measuring and Managing Brand Equity. New Delhi: Prentice Hall.

Reference Books:

David, A. (2009). Managing Brand Equity: Capitalizing on the value of a brand name . Free Press. 

Jean, N. K. (2004). Strategic Brand Management. New Delhi: Kogan Page India Private Limited.

Complete Syllabus of International Marketing | MKT 686 | MBS 4th semester

Credits: 3

Lecture Hours: 48

Course Objective:

This course aims to provide an understanding of the process and dynamism of marketing practiced across the international markets.

Course Description:

This is a comprehensive course that deals on the process and challenges of international marketing. The course includes topics such as scope and challenges of international marketing, dynamism in international trade, the cultural, political, and legal international environment, global marketing strategies, regional and multinational trade arrangements, and structure and dynamism in Nepal’s international trade.

Course Details:

Unit 1. Introduction LH 6

Concept and growth of international marketing. International marketing tasks. Stages of

international marketing involvement. Strategic orientations in international marketing. The

dynamism in international trade – trade barriers, balance of payments, protectionism, tariffs,

quotas, and embargoes. Movements against trade restrictions – GATT and WTO. Regional

trading blocks.

Unit 2. International Marketing Environment LH 12

Cultural environment: Concept and origins of culture. Elements of culture. Cultural barriers

in international trade. Importance of international cultural knowledge and cultural change in

marketing. Bribery and corruption in international marketing.

Political environment: Sovereignty of nations. Political risks of international business.

Political vulnerability assessment and risk minimization strategies.

Legal environment: Bases of legal systems. Jurisdictions in international legal disputes and

dispute resolution methods. Antitrust laws.

Unit 3: International Marketing Research LH8

Scope of international marketing research. Process of research – problem identification and

research objectives, availability of secondary data, gathering primary data through quantitative

and qualitative research, multi-cultural research, research on the Internet.

Unit 4: International Marketing Management LH 12

Product development for international markets – quality, green marketing, and adaptation

issues. Marketing opportunities in services. Challenges of managing brands globally.

International marketing channels – distribution patterns in international markets. Marketing

intermediaries and choice factors. Locating, selecting, and motivating middlemen.

Communications – Integrated marketing communications in international marketing.

International advertising goals and strategy. International pricing – approaches to international

pricing, price escalation and its effects, leasing and dumping in international markets,

countertrade. Transfer pricing strategy.

Unit 5: Nepal’s International Trade LH 10

Structural dynamism in Nepal’s foreign trade. Import and export sources. Import and export

procedures and documentations. Institutional mechanism for international trade – Public,

private, and non-governmental agencies for trade and export promotions. Key problems in

Nepal’s international trade. Emergence of WTO and its impact in Nepal’s trade regimes.

SAPTA and SAFTA.

References:

Cateora, Philip, John Graham, and Prasant Salwan, International Marketing, Tata McGraw Hill.

Terpstra, Vern and Ravi Sarathy, International Marketing, Dryden Press.

Jain, Subhash, International Marketing Management, CBS Publications.

Complete Syllabus of Consumer Behavior | MKT 688 | MBS 4th semester

Credits: 3

Lecture Hours: 48

Course Objective:

This course provides the theoretical basis for analyzing consumers’ purchase behaviors and their applications in various areas of marketing.

Course Description:

Consumer behavior analysis is the basic science of marketing and provides a deep understanding of the buying process and buying reasons of the end users of products and services. It includes topics on the use of the consumer behavior analysis in business and non-business decisions, buying process of consumers, individual and socio-cultural determinants of consumer behavior.

Course Details:

Unit 1: Introduction LH 6

Concept and nature of consumer behavior. Why study consumer behavior: significance in

daily lives and application to decision making. Application of consumer behavior knowledge in

business decisions, marketing management, social marketing, and public policy decisions.

Simple input-output based model of consumer behavior.

Unit 2: Consumer Buying Decision Process LH 12

Consumer buying decision processes in high-involvement and low involvement purchase.

Problem/Need recognition: Consumer problem recognition process, types of consumer

problems, and results of problem recognition. Marketing implications of problem recognition.

Information search: Information search process, information evaluation process. Marketing

implications of the information search process. 

Evaluation: Evaluative criteria, influencing consumer’s evaluation. Marketing implications of evaluation. Purchase: Brand choice factors and determinants of brand loyalty. Impulse buying behavior. Store choice factors and determinants of store loyalty. In-store purchasing behavior. The effect of the store image in buying. Situational and social influence in buying. Non-store purchasing behavior. Marketing interventions in purchase decisions. Post purchase behavior: Consumer satisfaction and dissatisfaction. Consumer complaint behavior. Cognitive dissonance and solutions. Product disposition alternatives and determinants. Marketing implications of the post purchase outcomes.

Unit 3: Individual Determinants of Consumer Behavior LH 18

Consumer Motivations: Nature and role of consumer motives, Classification of motives –

Maslow’s hierarchy and McGuire’s classifications. Motive arousal process. Marketing

implications of consumer motivations.

Personality, Self-concept, and Lifestyle: Personality Theories – Psychoanalytical theory,

Social theories and trait theory. Applications of personality in marketing. Self-concept. Product image congruence. Life style – measurement and applications.

Consumer Information Processing and Perception: Information processing framework.

Information Acquisition, Perceptual Encoding, and Interpretation.

Consumer Learning and Memory: Learning Characteristics and Elements. Types of

Consumer Learning - Classical conditioning, Instrumental conditioning, and Vicarious Learning. Marketing applications of consumer learning. Consumer memory systems – storage, retrieval and forgetting. Advertising applications of consumer memory.

Consumer Attitude: Attitude characteristics and functions, Attitude formation process.

Attitude theories and models – Congruity theory, balance theory, Fishbein’s structural models. Attitude Change –low and high-involvement strategies. Persuasive communications and attitude change.

Unit 4: Socio-environmental Determinants of Consumer Behavior LH 12

Social groups: Types of social groups. Group properties. Reference groups. Influence of

reference group on consumer behavior. Influence of opinion leaders and word-of-mouth

communications.

Family influences: Family purchase roles. Family life cycle – traditional and modern.

Influence of family in household and individual purchases.

Social class: Social class stratification and characteristics. Social class’s influence in consumer behavior. Social classes in Nepal and their consumption behavior.

Culture and Sub-culture: Characteristics of culture. Nepalese core cultural values and

adopted cultural values and their implications in consumer behavior. Cultural values and its

influence on consumer behavior. Sub-culture in Nepal.

Situational influence: The nature of situational influence; communications situation, purchase

situation, usage situation, disposition situation. Situational influences and marketing strategies.

References Books:

David L. L. & Albert J. D. Bitta, Consumer Behavior. New Delhi: Tata McGraw Hill.

Del I. H., Roger J. B. & Coney, K.A., Consumer Behavior: Implications for Marketing Strategy.

New Delhi: Tata McGraw Hill.

Leon G. S., Consumer Behavior. New Delhi: Prentice Hall Of India.

Krishna, R., Consumer Behavior. New Delhi: Oxford University Press.