Experts SPOM Set B Strategic Cost and Performance Management Notes for Quick Revision – 100% Free Download PDFs

SPOM Set B: Strategic Cost and Performance Management build the mind-set of a strategic thinker who understands how cost and performance metrics impact business success.

To make preparation easier and smarter, Bhagya Achievers offers free downloadable notes for this subject. These free download notes PDFs include chapter-wise summary notes, handwritten notes, MTPs, RTPs, Previous Year Question Papers , and practice questions notes PDFs — perfectly aligned with ICAI standards.

SPOM SET B: Strategic Cost & Performance Management Updated Syllabus

MODULE 1: STRATEGIC COST MANAGEMENT
Chapter 1	An Introduction to Strategic Cost Management
Chapter 2	Modern Business Environment
Chapter 3	Lean System and Innovation
Chapter 4	Specialist Cost Management Techniques
Chapter 5	Management of Cost Strategically for Emerging Business Models
Chapter 6	Strategic Revenue Management
Chapter 7	Strategic Profit Management

MODULE 2: STRATEGIC PERFORMANCE MANAGEMENT
Chapter 8	An Introduction to Strategic Performance Management
Chapter 9	Strategic Performance Measures in Private Sector
Chapter 10	Strategic Performance Measures in the Non-for-Profit Organisations
Chapter 11	Preparation of Performance Reports
Chapter 12	Divisional Transfer Pricing
Chapter 13	Standard Costing
Chapter 14	Case Study

ICAI SPOM Set B: Strategic Cost and Performance Management Passing Criteria

It is important to know the passing criteria to pass the ICAI SPOM Set B Strategic Cost and Performance Management

Minimum Score: Achieve a minimum of 50% marks in SPOM Set B Strategic Cost and Performance Management module.

Attempts: There is no attempt limit to take the Self-Paced module; candidates can take the exam as many times as they need.

Negative Marking: No negative marking in the SPOM Set B: Strategic Cost and Performance Management.

How to Prepare Strategically SPOM Set B Strategic Cost and Performance Management - (3 – Step Smart Plan)

Step 1: Build Core Concepts

Use ICAI modules + Bhagya Achievers free notes PDFs to understand each basics and practical use

Step: 2 Practice Applications

Solve ICAI past papers, RTPs, and MTPs. Use Bhagya Achievers MCQs sets and case based scenarios for targeted practice.

Step 3: Revise and Master

In the final 15-20 days, focus on

. Formula Retention

. One Page Revision Charts

. Mock Tests with Analysis

Bhagya Achievers – Free study Notes That Help You Win

What’s included in Bhagya Achievers Free Download Notes PDF?

Chapter – wise free download study notes PDFs in simple language

. Free Handwritten summaries and Flowcharts for last revision

. Free Download Formula sheets, MTPs, RTPs and Previous Year Questions PDFs

. Free Download Case study templates to improve presentation

. Free Download MCQs practice files based on past trends

. Free Revision boosters for last minute preparation

Benefits of Bhagya Achievers Free Download Notes PDF for SPOM Set B Strategic Cost and Performance Management

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To Download Free Notes PDF: SPOM Set B Strategic Cost and Performance Management

Visit Bhagya Achievers → Community → CA Notes → CA Final Notes → Select Chapter → SPOM Set B: Strategic Cost Performance → Download Required Notes PDF

FAQs

Q1: How many years is the CA Final registration period valid?

Ans: The validity for CA Final registration is 10 years.

Q2: How can I prepare for SPOM Set B effectively?

Start with ICAI Study Material and RTPs/MTPs
Use Bhagya Achievers Free download PDF for chapter summaries and key formulas.
Solve all past exam papers and apply concepts to real case scenarios.

Q3: Are there any fees for the Self-Paced online module (SPOM)?

Ans: No, there are no fees for the Self-Paced online module.

Q4: What is the best revision strategy for this paper?

First 10 days: Finish full syllabus + practice numerical
Next 5 days: Focus only on ICAI case Studies, MTPs and RTPs
Last 3 days: Use Bhagya Achievers free download Summary Notes for smart revision

Q5: How many times is the CA Final exam held in a year?

Ans: From September 2025, the CA Final exam will be held thrice a year in the months of January, May, and September.

Q6: What are the most scoring topics in SPOM Set B Strategic Cost and Performance Management?

Ans: The most scoring topics in SPOM Set B Strategic Cost and Performance Management are performance measurement, transfer pricing, decision making under constraints, lean costing, and strategic cost management.

Q7: What mistakes should I avoid in this subject?

Ans: Writing generic theory answers, Ignoring ICAI case study format, leaving numerical for last, not revising formulas, and skipping MCQs.