NMIMS MBA 2nd SEM Assignment DEC 2025
Last Date 16 Oct 2025
Business Analytics
Dec 2025 Examination
Q1. A retail chain is preparing to launch a new analytics dashboard to monitor sales performance. While compiling the sales dataset, the analyst notices that several entries in the ‘delivery amount’ column are missing due to data entry errors and system glitches. The dataset will be used to generate visualisations for management decision-making. The analyst must select and apply the most suitable imputation method to fill in the missing values, ensuring that the resulting analysis accurately reflects business performance and is not skewed by the chosen technique. Given the scenario, how should the business analyst apply appropriate imputation methods to handle missing delivery amounts in the sales dataset, and what considerations should guide the choice between mean, median, and mode imputation for this retail context? (10 Marks)
Ans 1.
Introduction
Analytics dashboards are particularly important tools for managers to keep an eye on sales, delivery patterns, and the general profitability of the firm in today’s retail world. However, the reliability of these dashboards depends on the quality and completeness of the underlying dataset. Missing values—particularly in key metrics like delivery amount—can distort insights, weaken trend analysis, and lead to flawed decision-making. Therefore, business analysts must adopt suitable imputation techniques to handle missing data, ensuring accuracy and consistency. The choice between mean, median, or mode imputation is not arbitrary; it requires a careful assessment of the dataset’s distribution, presence of outliers, and the business context in which decisions will be applied. Addressing these
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Q2(A). After applying statistical inference, Mehta E-Commerce identified several factors—such as product quality, delivery speed, and customer support—that significantly impact customer satisfaction. The company must now decide how to allocate resources to address these areas, considering limited budgets and competing business objectives. Assess the strategic implications of resource allocation decisions made by Mehta E-Commerce after identifying statistically significant factors affecting customer satisfaction. How should management weigh the statistical significance of these factors against business priorities, operational constraints, and potential unintended consequences when justifying investments in improvement initiatives? (5 Marks)
Ans 2a.
Introduction
Customer satisfaction is a vital driver of competitive advantage for e-commerce companies, directly influencing retention, repeat purchases, and brand reputation. Mehta E-Commerce, after applying statistical inference, has identified product quality, delivery speed, and customer support as significant factors shaping customer experience. However, the challenge lies in allocating limited resources effectively across these dimensions. The management must carefully balance statistical significance with practical business
Q2(B). A retail company has implemented a simple linear regression model to forecast monthly sales based on advertising spend. The analytics team reports a high R- squared value, leading management to believe the model is highly reliable. However, some team members question whether R-squared alone provides a complete picture of model performance, especially given the complexity of market dynamics and the risk of overfitting. Assess the effectiveness of using the coefficient of determination (R- squared) as the primary metric for evaluating the fit of a simple linear regression model in a business context. What are the potential pitfalls of over-relying on R- squared, and how would you recommend balancing it with other diagnostic tools to ensure robust model assessment? (5 Marks)
Ans 2b.
Introduction
In business analytics, regression models are widely used to forecast key outcomes, such as sales, based on explanatory variables like advertising spend. A high R-squared value often creates the perception that the model is highly reliable. However, R-squared only explains the proportion of variance accounted for by the model and does not guarantee accuracy, causality, or predictive robustness. In the case of the retail company, management must
Cost & Management Accounting
Dec 2025 Examination
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. (1 mark) (10 Marks)
Ans 1.
Introduction
Cost and management accounting provides a systematic framework for analyzing production costs and identifying areas where performance can be improved. It helps management understand not only how much has been spent but also whether resources are being used effectively. In the given case, the focus is on analyzing labour and overhead costs for a factory producing a single product. Variance analysis, a central tool in cost accounting, allows managers to compare actual performance with predetermined standards, highlighting areas of efficiency and inefficiency. By studying labour rate variance, labour efficiency variance, and overhead absorption, managers can better assess whether costs were well controlled or deviated from the
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Q2(A). A manufacturing company is reviewing its inventory valuation methods. The finance team notes that FIFO and LIFO, each impact reported profits, tax liabilities, and inventory values differently, especially during periods of volatile material prices. The operations team is concerned about the complexity of calculations and the alignment with actual material flows. The management team must decide which method best supports both financial reporting and operational needs. Evaluate the implications of choosing between FIFO, LIFO for inventory valuation in a manufacturing company experiencing frequent price fluctuations. How should management decide which method to adopt, and what improvements would you suggest to ensure both financial accuracy and operational efficiency? (5 Marks)
Ans 2a.
Introduction
Inventory valuation is a crucial element of financial and operational decision-making in manufacturing companies. The method chosen affects reported profits, tax liabilities, and balance sheet values, especially during times of volatile material prices. FIFO and LIFO are two widely used approaches, each with unique implications for financial reporting and operational practices. In a scenario where material costs fluctuate frequently, the choice between FIFO and LIFO can significantly influence managerial decisions, profitability analysis, and the overall transparency of financial performance.
Q2(B). A textile mill’s spinning department reported an abnormal gain this quarter, with actual production surpassing the normal output due to enhanced worker efficiency and minor process improvements. While this has led to lower per-unit costs and higher reported profits, the finance director is concerned about whether this gain is sustainable and how it should influence future budgeting, cost estimation, and operational planning. Assess the managerial response to an abnormal gain in a textile mill’s spinning process, where actual output exceeded expected levels due to improved worker efficiency. How should management adjust future cost estimates and operational strategies in light of this abnormal gain, and what are the potential risks of misinterpreting such gains in process costing? (5 Marks)
Ans 2B.
Introduction
In process industries like textiles, output is often standardized, and any deviation from normal production is closely analyzed. An abnormal gain occurs when actual production surpasses the expected output, typically due to efficiency improvements or favourable conditions. While such gains reduce per-unit costs and increase profits in the short term, management must carefully evaluate their sustainability. Misinterpreting abnormal gains as permanent improvements can distort future budgeting, cost estimations, and planning, potentially leading to unrealistic targets
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
In the pharmaceutical sector today, which is quite international, compliance management has gotten more difficult because companies have to keep an eye on different sets of rules in different nations. Dr. Reddy’s Laboratories, while creating a new global compliance manager role, must ensure that the job description and specification accurately reflect the responsibilities, competencies, and performance standards essential for success in such a strategic position. A single method of job analysis, though useful, may not be sufficient to capture the multidimensional nature of this global role. Hence, the HR team must employ a combination of methods such as interviews, questionnaires, and observation, complemented by secondary data from regulatory guidelines. This multi-method approach ensures a more comprehensive, accurate, and balanced job analysis, strengthening
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Q2(A). A multinational corporation is recruiting for several global leadership positions. The HR team is debating whether to use structured interviews, which ensure consistency and comparability, or unstructured interviews, which allow for deeper exploration of candidates’ personalities and cultural fit. The company values both fairness and the ability to identify leaders who can thrive in diverse, cross-cultural environments. Assess the effectiveness of using structured versus unstructured interviews in the selection process for a multinational corporation seeking to fill global leadership roles. (5 Marks)
Ans 2a.
Introduction
In multinational corporations, recruitment for global leadership positions requires methods that balance fairness, consistency, and the ability to identify cross-cultural adaptability. Interviews remain one of the most critical tools in assessing leadership qualities. Structured interviews provide uniformity, enabling objective comparisons, while unstructured interviews allow deeper insights into personality, leadership style, and cultural intelligence. Both methods offer unique strengths and limitations. A thoughtful evaluation of their effectiveness is essential for selecting leaders who can thrive in diverse, global
Q2(B). A large multinational is considering a major investment in AI-powered learning platforms and data analytics to personalize employee training and track development outcomes. While some leaders see this as a way to future-proof the workforce and increase agility, others worry about employee resistance, data privacy, and the loss of human touch in development. The HRD team must evaluate the overall impact of technology-driven interventions and propose strategies to ensure effective implementation. Critique the effectiveness of using technology-driven HRD interventions, such as AI-powered learning platforms and data analytics, in enhancing employee competencies and organizational agility. (5 Marks)
Ans 2b.
Introduction
The rise of AI-powered learning platforms and data analytics has transformed how organizations approach employee development. For multinationals seeking agility, such technology-driven interventions offer personalization, scalability, and data-driven insights into workforce competencies. However, concerns regarding employee resistance, privacy, and the dilution of human touch cannot be overlooked. Evaluating both benefits and limitations is critical to ensure that technology enhances, rather than replaces, human-centered development. The effectiveness of such interventions ultimately depends on
Legal Aspect of Business
Dec 2025 Examination
Q1. Ravi and Priya want to start a company to sell organic food products. Their consultant tells them they must prepare and register a Memorandum of Association (MOA) with the Registrar of Companies.
Ravi thinks the MOA is just a registration formality. Priya says it is important because it decides what the company can and cannot do.
A year later, they plan to start a travel agency under the same company. Can they do this without changing their MOA? Explain the purpose of registering an MOA and advise them. (10 Marks)
Ans 1.
Introduction
In company law, the Memorandum of Association (MOA) is the foundational charter that defines the very scope and powers of a company. It is not a mere registration formality but a legal document that specifies the objectives for which the company is formed and the framework within which it must operate. For Ravi and Priya, who wish to start a company for selling organic food products, preparing and registering an MOA with the Registrar of Companies is mandatory under the Companies Act, 2013. While Ravi perceives the MOA as procedural paperwork, Priya rightly understands its significance in defining the boundaries of
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Q2(A). Ravi agrees to supply 1,000 chairs to Meera for Rs.5,00,000. After delivering 600 chairs, Ravi asks for payment for those. Meera refuses, saying the contract was for the full 1,000 chairs and she will only pay after all are delivered.
Later, Meera sells 500 of the chairs already delivered.
Can Ravi claim payment for the 600 chairs? Explain using the concept of partial performance under the Indian Contract Act, referring to when such partial performance can be accepted or rejected. (5 Marks)
Ans 2a.
Introduction
Contracts under the Indian Contract Act, 1872 are binding agreements that require performance as promised unless otherwise agreed. In commercial supply contracts, disputes often arise when one party performs part of the obligation and seeks payment before completing the entire contract. The issue of partial performance determines whether the receiving party is bound to pay for what has been delivered or can withhold payment until full performance. In Ravi’s case,
Q2(B). Ramesh, a shopkeeper, is unconscious after a road accident. His neighbour Suresh takes him to a private hospital, which immediately provides emergency treatment worth Rs.50,000. After recovering, Ramesh refuses to pay, saying there was no agreement between him and the hospital. The hospital asks Suresh to pay, but Suresh says he only helped and should be reimbursed.
Advise the hospital and Suresh using the concept of quasi-contract under the Indian Contract Act. (5 Marks)
Ans 2b.
Introduction
The Indian Contract Act, 1872 recognizes situations where obligations are imposed even without a formal agreement. These are known as quasi-contracts, where a person is bound to compensate another to prevent unjust enrichment. The case of Ramesh, who received emergency treatment after an accident, highlights this principle. Even though no express agreement existed between Ramesh and the hospital, services were rendered lawfully and for his
Operations Management
Dec 2025 Examination
Q1. A fast-growing meal kit delivery startup is experiencing operational bottlenecks as it tries to offer more customization options to customers, such as dietary preferences and portion sizes. While customers appreciate the flexibility, the increased complexity is leading to higher costs, longer lead times, and more frequent errors in order fulfillment. The operations manager is considering using PCN analysis to map out the process and identify opportunities to streamline operations without sacrificing the personalized experience that differentiates the brand. How should the operations manager apply Process-Chain-Network (PCN) analysis to redesign the service delivery process, balancing the need for customization with operational efficiency and cost control? (10 Marks)
Ans 1.
Introduction
Customization has become a key way for companies to stand apart in the competitive service industry, notably in the food and meal kit delivery business. By offering varied options such as dietary preferences, portion sizes, and specialized menus, startups can enhance customer satisfaction and loyalty. However, these advantages often create operational bottlenecks, higher costs, and fulfillment errors, thereby undermining efficiency and profitability. To address this paradox, the operations manager must adopt structured tools like Process-Chain-Network (PCN) analysis, which helps map and evaluate the interactions between customers and service providers. Through PCN analysis, the startup can visualize its service delivery processes, identify inefficiencies, and redesign
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Q2(A). A switchgear manufacturer must plan production for the next year. The company can either maintain a constant workforce and production rate (level strategy), incurring inventory holding and backorder costs, or adjust capacity each period (chase strategy), incurring overtime, undertime, hiring, and layoff costs. The workforce is skilled, and frequent changes may affect morale and productivity. The company seeks to minimize total costs while ensuring operational stability. Evaluate the implications of choosing a level strategy versus a chase strategy for a manufacturer of electrical switchgears, given the cost structures and operational realities described. Justify which strategy you would recommend, considering factors such as inventory costs, workforce stability, and the feasibility of frequent hiring or layoffs. (5 Marks)
Ans 2a.
Introduction
Production planning in the switchgear industry requires balancing cost efficiency with operational stability. Manufacturers can adopt either a level strategy, maintaining a constant workforce and steady production, or a chase strategy, adjusting workforce and capacity to match fluctuating demand. Each approach carries implications in terms of costs, workforce morale, and service performance. In the context of skilled labor and potential morale issues from frequent workforce adjustments, the company must carefully
Q2(B). An established Indian manufacturing company is experiencing pressure from customers demanding greater variety, customization, and faster delivery of products. At the same time, the firm must control costs and maintain operational efficiency to remain competitive against global players. The management is considering whether to invest in flexible manufacturing systems, redesign its supply chain, or limit product variety. Evaluate the implications of increasing customer expectations and product/service proliferation on the operations management practices of an Indian manufacturing firm. Critically discuss how the firm should balance customization, cost control, and operational complexity, and justify which strategies would best position the firm for sustained competitiveness in a liberalized economy. (5 Marks)
Ans 2b.
Introduction
Indian manufacturers today face heightened pressure as customers demand greater product variety, customization, and faster deliveries, while cost control remains critical for global competitiveness. This creates an operational dilemma: offering variety increases complexity and costs, while focusing only on efficiency risks losing customers to competitors. To thrive in a liberalized economy, the firm must carefully evaluate strategies like flexible manufacturing systems, supply chain redesign, and selective product variety, ensuring that customer expectations are met without eroding efficiency or profitability. A
Strategic Management
Dec 2025 Examination
Q1. Queens Magic Land, a leading theme park operator, diversified into the quick service restaurant (QSR) sector by leveraging its success with healthy food options in its parks. Despite initial customer interest, the chain quickly faced losses due to high competition, operational costs, and fading novelty. The QSR market is saturated with established brands like McDonald’s, KFC, and local players, making it difficult for the new entrant to sustain its premium, health-focused positioning. The management is now evaluating how to reposition the QSR business using Porter’s cost leadership, differentiation, or focus strategies to carve out a sustainable niche and improve profitability. Given the scenario, how can Queens Magic Land apply Porter’s generic strategies to reposition its quick service restaurant (QSR) business and regain competitive advantage in a crowded market with both international and domestic players? (10 Marks)
Ans 1.
Introduction
Queens Magic Land, a well-known theme park operator, entered the quick service restaurant (QSR) sector by building on its brand image of offering healthy food choices within its parks. While the concept initially attracted attention, the chain soon faced heavy losses due to intense competition, high operational costs, and the challenge of sustaining novelty in a saturated market. Established global players like McDonald’s and KFC, along with local QSR brands, dominate the space with strong cost efficiency and brand loyalty. In this scenario, Queens Magic Land needs a clear strategic direction to regain competitiveness. Porter’s generic strategies—cost leadership, differentiation, and focus—offer a structured framework for repositioning the QSR business and carving out a
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Q2(A). Let us assume that Marico Limited, which is a leading player in the beauty and wellness industry, has implemented a range of sustainability initiatives, including energy efficiency, renewable energy adoption, and waste reduction. These efforts have required significant operational adjustments and ongoing commitment. However, the company faces challenges in managing the trade-offs between environmental sustainability and other business priorities, such as cost control and supply chain efficiency. The management team is evaluating whether their current environmental scanning practices adequately capture both the risks and opportunities presented by ecological and societal trends. Critically assess Marico Limited’s approach to sustainability and efficient manufacturing in the context of environmental scanning. Briefly explain how well Marico balance the strategic opportunities and risks associated with ecological and societal trends. (5 Marks)
Ans 2a.
Introduction
Marico Limited, a leader in the beauty and wellness industry, has embedded sustainability into its operational framework by focusing on energy efficiency, renewable energy adoption, and waste reduction. These initiatives signify a proactive shift toward responsible business practices. However, sustainability often requires balancing ecological goals with cost control, profitability, and supply chain optimization. The company’s ability to use environmental scanning effectively becomes critical in navigating this balance, as it
Q2(B). A large conglomerate with multiple business units across various industries relies heavily on the BCG Growth-Share Matrix to allocate resources and make investment decisions. While the matrix provides a clear visual representation of business unit performance, some managers argue that it oversimplifies complex realities and may lead to suboptimal decisions, especially in fast-changing markets. Critically assess the decision of a diversified conglomerate to use the BCG Growth-Share Matrix as its primary tool for portfolio analysis. Briefly explain the limitations of this approach in today’s dynamic business environment, and how the company might improve its strategic decision-making process. You may use relevant examples to support your analysis. (5 Marks)
Ans 2b.
Introduction
The BCG Growth-Share Matrix has long been used by diversified conglomerates to assess the performance of business units and allocate resources accordingly. Its simplicity, through categorizing units into stars, cash cows, question marks, and dogs, offers a quick visualization of relative market share and growth prospects. However, in today’s dynamic and complex business environment, overreliance on the BCG Matrix can oversimplify realities. This may lead to suboptimal investment decisions and undermine long-term
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