This book is prepared exclusively for the requirements of the Final Level of Chartered Accountancy Examination. It covers the questions & detailed answers strictly as per the new syllabus of ICAI. The Present Publication is the 4th Edition for CA-Final | Nov. 2023 Exam. This book is authored by CA (Dr) K.M. Bansal & CA Meena Verma with the following noteworthy features: • Strictly as per the New Syllabus of ICAI • Coverage of this book includes: o Past Exam Questions, including § Solved Paper: May 2022 (Suggested Answers) § Solved Paper: November 2022 (Suggested Answers) § Solved Paper: May 2023 (Suggested Answers) o Questions from RTPs and MTPs of ICAI • [Arrangement of Question] Questions in each chapter are arranged 'topic/sub-topic' wise with additional solved practice questions • [Examples, Questions, Case Scenarios along with Solutions] are included on various topics based on the Skill Assessment as provided by the ICAI • [Case Studies] are covered in relevant chapters of this book • [Marks Distribution] Chapter-wise marks distribution from May 2018 onwards • [Previous Exam Trend Analysis] Previous exam trend analysis from Nov. 2020 onwards • [Comparison with Study Material] Chapter-wise comparison with ICAI Study Material Contents of this book are as follows: • Strategic Cost Management & Decision Making o Introduction to Strategic Cost Management o Modern Business Environment o Lean System and Innovation o Cost Management Techniques o Decision Making o Pricing Decision • Performance Evaluation & Control o Performance Measurement and Evaluation o Divisional Transfer Pricing o Strategic Analysis of Operating Income o Budgetary Control o Standard Costing