CA Final is the last stage of the CA course in India. After 2.5 years of articleship in CA, final-level students are eligible to appear for CA final exams. The exams are held twice a year, in May and November. CA Final course has Six papers divided into two groups to study. Strategic Cost Management and Performance Evaluation, popularly known as costing, is in the second group and is one of the most lucrative papers to gain good marks or exemption.
Read how to get a rank in CA final exam. For guidance on the study, plan for CA final exams. By solving the question paper, sample paper, mock test paper, and model test paper, students can master the costing subject. You can easily download all the study material for preparing the CA final Costing subject that will be held in the name of Strategic Cost Management and Performance Evaluation under the new course scheme.
You can even know the weightage of marks chapter-wise, syllabus and important tips and tricks related to CA Final Costing Paper.
Students under CA’s final new revised course have the new and updated syllabus. Paper 6 (Section B) is from the second group and is majorly a practical paper. Whereas the subsequent paper 6 ( Section B) is an optional and open-book paper. The elective paper is basically evaluated on the evaluation analytical and reporting skills of students. The exams are open-book exams for the CA final 2025 paper 6 (Section B).
Furthermore, ICAI has released the CA final exam date for the Nov 2025 exams. The Exam dates are 1st, 3rd, and 5th for group 1 and 7th, 9th and 11th for group 2 exam. Along with the Exam date ICAI has also released the CA Final Exam form to know the full details click the link.
Understand CA Final Costing/SCM and PE paper 2025
CA Final Costing or Strategic Cost Management and Performance Evaluation under the new course scheme is paper 5 of the CA final course under the new scheme. The paper is broadly divided into 2 segments. 1)Strategic Cost Management 2) Performance Evaluation.
CA Final Costing/ SCM and PE Study Material 2025
Students can download CA Final Study Material 2025 for all subjects provided by the Institute of Chartered Accountants of India from the link.
Study material includes the basic content of all the chapters included in the syllabus. We give the study material for Ca Final below. You can download and use it while preparing for exams.
Study Material for CA Final costing /SCM and PE
Students use the ICAI study material along with some other books and notes available online and offline to have a proper understanding of the topics. VSI provides the most sorted and simple Ca final costing paper notes for the proper and deep understanding of topics
CA Final Costing/ SCM and PE Question Papers with Suggested Answers 2025
By solving the ICAI previous year’s CA final papers and writing the answers in a similar format as the suggested answers, then the students can gain higher marks in the exams.
CA Final Costing/ SCM and PE Mock Test Papers 2025
ICAI has revised the syllabus under the new scheme. Students can download the suggested Mock Test Paper for CA Final Costing/ Strategic Cost Management and Performance Evaluation for the new syllabus from here.
CA Final Costing/ SCM and PE Revision Test Papers RTP 2025
ICAI has revised the 65% syllabus under the new scheme. Students can download the RTP of CA Final costing for both Hindi and English medium students for 2018, 2019 and 2020 in May and November.
CA Final Costing/ SCM and PE Case Studies with the Solution
The new revised syllabus has given 20% weightage to case studies. Students need to solve the case studies with their evaluation, application and understanding skills. The students need to consider the answer pattern as prescribed by ICAI. Their answer will be assessed accordingly, and anyone who is able to answer in the expected format will earn some marks. We provide here some case studies prescribed by ICAI.
CA Final Costing/ SCM and PE Additional Case Studies and Questions 2025
Extra questions, extra practice, Extra Marks. The more, the better. Solve some extra questions with VSI to rock the 2025 CA exams.
Additional Case Scenarios
Additional Questions
CA Final Costing/SCM Paper Pattern 2025
- Paper pattern: Subjective
- Total questions asked: 100
- Total exam duration: 3 hours
- Maximum marks got: 50 marks.
- Total questions asked: 6 out of which five need to be answered.
Strategic Cost Management and Performance Evaluation Skills Assessment
There are strict guidelines that need to be followed while answering the costing paper. ICAI has issued an illustrative list of verbs, and when a question comes from any of those verbs, it is compulsory for students to answer according to those illustrations of the verb. for e.g.
If the question comes with the verb ” Evaluate”, then the set proforma for answering is like this: In such a question, the students need to provide a balanced assessment, including both the positive and negative aspects of an issue. It might mean computations, but it might not. It is important to emphasise something is in qualitative terms and monetary terms.
The verb list with illustrations includes
- Recommend: Identify and explain any reasonable options → evaluate each → conclusion → recommended.
- Evaluate Balanced assessment, including both the positive and negative aspects of an issue. It might mean computations, but it might not. It is important to emphasize something in qualitative terms and monetary.
- Advice: Build up a good, comprehensive argument that leads to one or more choices for the owners or managers to consider.
- Produce: Begin with very little or nothing to make something or bring something into existence.
- Prioritize: Decide which group of things is the most important so that you can deal with them first. Here, you’ll also have to explain/ clarify, for each item, why you put it and where you did in the list of ‘priorities’.
- Interpret Translation in a more coherent way in its exact sense than the former. This is often the second stage of ‘analysis’.
- Discuss: There needs to be an ‘argument’. You need two or more differing or conflicting viewpoints. Also, any discussion should, if possible, end in an outcome. For example, advantages vs. disadvantages → outcome, reasons why vs. why not → outcome, Or maybe this vs. maybe that → outcome.
- Construct: As ‘prepare with the explicit reason. Use Compare and contrast or similarities and differences between two or more things.
- Categorize: To put things into groups with the same features with an explanation after each item saying why you put it in that particular group and not one of the others.
- Analyze: Taking apart information or data to discover relationships, causes, patterns and connections. This is about a series of detailed explanations.
- Tabulate An arrangement of facts and numbers in rows or blocks.
- Solve: ‘Calculation’ with the most suitable technique or process and explain.
- Reconcile: To find the results of calculations of two opposed problems and submit the reconciling statement.
- Prepare: ‘Prepare’ by considering the relevant data, processing it by calculations or rearranging it, then providing it in a specific form.
- Demonstrate: ‘Demonstrate’ or show something is correct apart from any doubt, by giving proof.
- Calculate: Reckon mathematically.
- Apply: Applying the facts, rules, concepts, and ideas. This is not just talking about it in theory, do it for real i.e. new situations.
- Illustrate: Give an example.
- Identify: Recognize, establish or select after consideration.
- Explain: Describing or giving information about it. Write a sentence that makes a point → Then write another to clarify why the sentence is so → If the point still isn’t clear, write another sentence that makes it clearer.
- Distinguish: To recognize the difference between two things. List the features of each of the things that make them unlike each other.
- Describe: What it is? This is the next step from list, state, define. You might need to give a short paragraph covering the issues.
- Define: Just give a textbook or dictionary definition, you may use your own words instead. This is simply a test of memory.
- State: What is…? Convey what need to say in brief. No need to explain, unless it isn’t clear.
- List: How many…? Just give a list. Each of the points on the ‘list’ should be stated in terms of a full sentence, for clarity, but there’s no requirement to go any further than that.
- ICAI will assess each question through comprehensive knowledge, analytical skill, and reporting efficiency.
- Each question has 3 or 4 sections to be addressed and solved.
When students don’t follow the exams answer pattern, they get low marks and fail in exams. Read tips for CA final failed students to know more about it.
ICAI CA Final Paper 6 Costing Weightage: Chapter Wise (2025)
ICAI has given weightage to particular chapters according to their implication on the real-world and level of difficulty. It is important for students to plan and prepare for the exams according to the weightage of topics and break down chapters accordingly.
| Chapter | Topics | Weightage |
|---|---|---|
| Strategic Cost Management Chapter 1-5 | Introduction to Strategic Cost Management Modern Business Environment Lean System and Innovation Cost Management Techniques Cost Management for Specific Sector | 25 marks |
| Strategic Decision Making Chapter 6-7 | Decision Making Pricing Decision | 15 marks |
| Performance Evaluation and Reporting Chapter 8-10 | Performance Measurement and Evaluation Divisional Transfer Pricing Strategic Analysis of Operating Income | 25 marks |
| Managerial Control Chapter 11-12 | Budgetary Control Standard Costing | 15 marks |
| Case studies Chapter 13 | case studies | 20 marks |
CA Final Costing/ SCM and PE Syllabus 2025
ICAI has revised the CA Final syllabus under the new scheme. Students can download the entire CA Final New Syllabus from here.
Syllabus Modules | Chapters |
Module-1 (Strategic Cost Management) | |
| Chapter 1: 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 |
Free download of the updated 2020 Syllabus for CA Final Costing/ SCM and PE Syllabus for the newly revised course from here.
How to Revise for CA Final Costing/ SCM and PE 2025
CA final costing needs timely revision to excel in the subject. The quick revision capsules given below will help you revise the complete syllabus in the easiest and most quick manner. They explain the chapters in simple infographics, that will stimulate and refresh your memory in just a simple glance.
Old CA Final Course vs New CA Final Costing /SCMEP Course 2025
The syllabus. the marking pattern, the assessments pattern, the case studies everything has changed with the new revised syllabus of CA final costing or SCMEP. We are sharing the ICAI-approved differences in both the syllabus and marking scheme.
Read this to know the change in Syllabus of New and old CA final Costing Paper
How to Study For CA Final Costing 2025?
There are some frequently asked questions regarding how to study and what should be the study plan for CA final costing paper 2025.
Should I do self-study for CA final costing paper or should I enroll for CA coaching classes?
If you are well prepared with the syllabus and have the expert knowledge, comprehensive, analytical and application Skillset then you surely can build the evaluation skills required at the final level with self-study. Else you can enroll with VSI for CA final coaching as:
- VSI gives the best CA Final result consistently for the last 10 years.
- They have the highest number of rankers
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Are you still wondering where to join for CA final coaching?
CA Final Costing/ SCM and PE Pen Drive and Online Classes
Study material includes the basic content of all the chapters included in the syllabus. Students use the ICAI study material along with some other books and notes available online and offline to have a proper understanding of the topics. VSI provides the most sorted and simple study material for a proper and deep understanding of SCMEP in their exclusive classes. They also provide pen drive classes to their students that covers the entire study material in the most effective way.
VSI also provides the pen drive class for both English and Hindi medium students. You can also download the study material for Hindi medium students for May 2025 CA FINAL COSTING/ SCM and PE.
Why should you study CA Final Costing/SCM and PE paper?
The syllabus of this course will help you understand how to develop the pricing model, how to do budgetary controls. They require cost management in every organization for the planning and evaluation process. The understanding of the subject helps the CFO profiles instrumental in analyzing, synthesizing and testing the cost and its factors. With the help of a technique learned in this syllabus can help you address the challenges and give suggestions or advice to the management.
Don’t waste your time in figuring out who is the best teacher for CA final costing or which are the best books for CA final costing. Enroll with VSI and you will have all the best things to help you in your studies.
We wish you all the best for the future.
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