Performance Operations [Elektronisk resurs] : 2010 Edition.
Scarlett, Robert. (författare)
- ISBN 9780080961316
- 5th ed.
- Burlington : Elsevier, 2009.
- Engelska 1 online resource (264 p.)
Serie: CIMA exam practice kit
- Front Cover; P1 - Performance Operations; Copyright Page; Contents; Syllabus Guidance, Learning Objectives and Verbs; A. The Syllabus; B. Aims of the Syllabus; C. Study Weightings; D. Learning Outcomes; E. Study Weightings; Learning Outcomes, Syllabus Content and Examination Format; Paper P1 - Performance Operations; Learning Outcomes and Indicative Syllabus Content; Chapter 1 Basic Aspects of Management Accounting; Breakeven point; Contribution/sales (CS) ratio; Margin of safety (MoS); Breakeven or cost volume profit (CVP) chart; Profit to volume (PV) chart.
- Limiting factor or principal budget factorQuestions; Answers; Chapter 2 Cost Accounting Systems; Product cost; Marginal costing; Absorption costing; Reconciliation: marginal costing and absorption costing; Comparison: MC vs AC; Activity Based Costing (ABC); Steps in ABC; Advantages; Disadvantages; Questions; Answers; Chapter 3 The Theory and Practice of Standard Costing; The standard cost; Benefits; The variance; Questions; Answers; Chapter 4 Standard Costing and Performance Evaluation; Criticisms of standard costing; Variance interpretation; Mix and yield variances.
- Planning and operational variancesQuestions; Answers; Chapter 5 Developments in Management Accounting; Just in time (JIT); Disadvantages and requirements of JIT; Total quality management (TQM); TQM approach; MRP1 (materials requirements planning); MRP2 (manufacturing resource planning); ERP (enterprise resource planning); Benefits of MRP and ERP; Throughput accounting (TA); Key TA measures; Backflush accounting; Questions; Answers; Chapter 6 Forecasting and Budgeting Technique; Purpose of budgeting; Fixed budgets; Flexible budgets; Flexed budgets; Zero-based budgeting (ZBB).
- Activity-based budgeting (ABB)Forecasting: high-low estimation; Forecasting: linear regression; Forecasting: time series analysis; Questions; Answers; Chapter 7 Dealing with Risk and Uncertainty; Expected value; Decision trees; Sensitivity Analysis; Questions; Answers; Chapter 8 Project Appraisal; Investment appraisal; Mutually exclusive projects; Capital rationing; Sensitivity analysis; Questions; Answers; Chapter 9 Managing Working Capital - Cash Flow; Cash management; Cash budgeting; Sources of short term finance; Short-term investments; Questions; Answers.
- Chapter 10 Managing Working Capital - Receivables, Payables and InventoryMeasures of short term solvency; Performance measures for working capital management; Questions; Answers; Exam Q & As;.
- HELPING YOU PREPARE WITH CONFIDENCE, AVOID PITFALLS AND PASS FIRST TIME CIMA's Exam Practice Kits contain a wealth of practice exam questions and answers, focusing purely on applying what has been learned to pass the exam. Fully updated to meet the demands of the new 2010 syllabus, the range of questions covers every aspect of the course to prepare you for any exam scenario. Each solution provides an in-depth analysis of the correct answer to give a full understanding of the assessments and valuable insight on how to score top marks. - The only exam practice kits to be officiall
- Corporations -- Finance.
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- Electronic books. (LCSH)
- HD30.28 (LCC)
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