Mr. Abhinav explained the importance and interrelationship of an organizational mission and
vision with corporate strategy and its relationship with investment cost. He detailed out how
an investment decision is viewed by the corporate board in terms of expected sales, market
expansion and Return on Investment.

He dwelled upon organizational structure and its relation with  Costing and Capital model;
how cost and revenue centers are aligned to organizational structure. He explained how
costing model works in corporates,  profit calculation of each SBU and evaluation of SBUs
on parameters such as Net Profit, Net Marginal Profits and Total Assets/Equity. He also
introduced the concepts of Risk Weighted Assets.

While explaining costing models, he introduced Direct and Indirect costs and how business
uses the information to drive operating cost efficiency and business initiatives. He
summarised by explaining how these performance parameters are applied across various
sectors/industries – Banking and Financial Services, Manufacturing, and E-Commerce.