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SET 1
Q1. Differentiate between GATT and WTO
Q2 Write short notes on the following:
A. International franchising
B. International contract manufacturing
Q3. What are the stages in which international markets are screened and analysed?
4 Stages
SET 2
Q1 What is counter-trade? Describe the various types of counter-trade.
Q.2 Discuss the role of sales promotion and personal selling in international marketing.
Q3 Write short notes on the following:
a. Bill of Exchange
b. Packing list
c. Air way bill
d. Certificate of origin
e. Consular invoice
SMU MBA SPRING-2019
Dear Students,
SMU MBA SPRING-2019 Assignments are available. For Booking Kindly mail us on kvsude@gmail.com OR call us to +91 9995105420 or S M S your “ Email ID ” us in the following Format “ On +91 9995105420 we will reach back you with in 24H ”
Sikkim Manipal Online MBA DEC 2025 – 26 | SMU MBA | NIBM | IGNOU MBA SOLVED ASSIGNMENTS ARE AVAILABLE FOR DEC – 2025-2026
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**Financial Accounting
Dec 2025 Examination**
Q1. A national retail chain is experiencing rapid growth, opening 50 new stores in a single financial year and launching several promotional campaigns that offer deferred payment options to customers. The finance team is struggling to determine the correct timing for recognizing revenue from sales made under these promotions and matching related expenses, as cash inflows and outflows do not always align with the delivery of goods and services. The CFO is concerned that improper application of accounting principles could distort the company’s reported profitability and mislead stakeholders. Based on the scenario, how should the finance team at a rapidly expanding retail chain apply the accrual and realisation concepts to ensure accurate revenue and expense recognition during a period of aggressive store openings and promotional campaigns? (10 Marks)
Ans 1.
Introduction
The major retail chain’s fast development and promotional methods, such as delayed payment choices, present considerable hurdles to proper financial reporting. Accurate revenue and cost recognition is crucial for maintaining stakeholder confidence and adhering to accounting rules. The finance staff must carefully employ accrual and realisation ideas to match revenues and costs with…
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Q1. A factory produces a single product. The following information relates to the month of March:
– Standard labour time per unit = 2.0 hours. – Standard labour rate = Rs.100 per hour. – Actual production = 1,000 units. – Actual hours worked (including idle time) = 2,200 hours. – Idle time during the period = 100 hours (paid but unproductive). – Actual average labour rate paid = Rs.95 per hour.
Overheads: – Budgeted fixed factory overheads = Rs.1,00,000 per month. – Budgeted variable factory overheads = Rs.20 per productive hour. – The overhead absorption basis is labour hours; standard hours for absorption = hours required for actual output (i.e., 2.0 hr × 1,000 units). – Actual fixed overheads incurred = Rs.1,10,000. – Actual variable overheads incurred = Rs.46,000.
Required: (a) Calculate the standard labour cost for the output, actual labour cost, labour rate variance, labour efficiency variance. (b) Compute the overhead absorption rate per hour, overheads absorbed, and state whether overheads are over- or under-absorbed and by how much. (c) Suggest two control measures (brief)—one for labour cost control and one for overhead control. (10 Marks)
Ans 1.
Introduction
Variance analysis is an important technique in cost accounting since it helps management assess the efficiency and effectiveness of production processes. By comparing actual costs to standard or planned prices, companies may discover areas of good or bad performance, limit spending, and make educated choices. Labour and administrative expenditures account for a large share of overall manufacturing costs. By analysing worker rate and efficiency deviations, as well as overhead absorption, manufacturers…
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Q1. A finance department manager at Technova observes that Team A, composed of young, outgoing professionals, excels in creativity and collaboration but struggles with consistency and deadlines. Team B, made up of experienced staff, is highly structured and task-focused but faces frequent interpersonal conflicts and lacks innovation. The manager wants to merge both teams for a critical project but is concerned about balancing their contrasting personalities and work styles. The HR manager is tasked with designing a team-building intervention that leverages the strengths of both teams while minimizing their weaknesses. Based on the scenario, how should the HR manager apply the Big Five personality traits model to design a team-building intervention that addresses both the creativity of Team A and the structure of Team B, ensuring improved productivity and reduced conflict? (10 Marks)
Ans 1.
Introduction
Effective team performance is often dictated not just by technical abilities but also by the psychological makeup of team members. Organisations are increasingly using personality frameworks to analyse, predict, and improve team relationships. The Big Five personality characteristic model is a widely recognised paradigm that divides personality into five dimensions: openness to experience, conscientiousness, extraversion, agreeableness, and neuroticism (emotional stability). Each attribute has…
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Google is renowned for its innovative and motivating work environment… (question text unchanged)
Ans 2A.
Introduction
Employee motivation is critical for organisational success…
Q2(B)
Emma, a results-driven team leader, hides her frustration… (question text unchanged)
Ans 2B.
Introduction
Effective leadership in high-pressure situations requires not only technical competence but also emotional intelligence…
Human Resource Management
Dec 2025 Examination**
Q1. Dr. Reddy’s Laboratories is creating a new global compliance manager position to oversee regulatory requirements across multiple countries. The HR team must conduct a job analysis to define the role’s responsibilities, required competencies, and performance standards. Given the complexity and international scope, relying on a single data collection method may not capture all relevant aspects. The HR team must select and combine appropriate job analysis methods, such as interviews, questionnaires, and observation, to ensure the job description and specification are robust and support effective recruitment and performance management. How should the HR team at Dr. Reddy’s Laboratories apply multiple job analysis data collection methods to ensure comprehensive and accurate job information for a new global role, considering the limitations of each method? (10 Marks)
Ans 1.
Introduction
As multinational corporations grow their worldwide presence, the complexity of positions managing compliance and regulatory frameworks increases. Dr. Reddy’s Laboratories, a prominent pharmaceutical company with operations in numerous countries, sees the development of a global compliance manager role as a strategic requirement. This position entails managing various regulatory frameworks…
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A multinational corporation is recruiting for several global leadership positions… (question text unchanged)
Ans 2A.
Introduction
Recruitment for global leadership positions in a multinational corporation is not a straightforward task…
Q2(B)
A large multinational is considering a major investment in AI-powered learning platforms… (question text unchanged)
Ans 2B.
Introduction
Human Resource Development (HRD) is progressively being moulded by technology, with artificial intelligence (AI) and data analytics leading the way…
**Business Communication
Dec 2025 Examination**
Q1. A consumer goods company is launching a new line of organic cleaning products. The marketing team, led by a new manager, has developed a campaign that focuses solely on the superior cleaning power of the products. The campaign copy is dense with technical details about the proprietary formula. A focus group, however, revealed that the target audience is primarily motivated by environmental sustainability and health benefits, not just cleaning effectiveness. The feedback also highlighted that the language was too formal and lacked an emotional connection. What specific adjustments should Sarah’s team make to their persuasive messaging strategy to better align with the audience’s motivations and achieve a successful product launch? (10 Marks)
Ans 1.
Introduction
Understanding the motives, values, and emotional drives of the target audience is essential for effective marketing communication. In this scenario, a consumer goods firm is introducing a new line of organic cleaning products. The marketing effort, coordinated by a new manager, focuses on the cleaning formula’s technical excellence. However, focus group feedback suggests that the audience prioritises environmental sustainability and health advantages, and that the message is too formal and emotionally distant. To ensure a successful product launch, the team needs to adapt its…
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