Performance Operations [Elektronisk resurs] : 2010 Edition.

• 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;. 

Ämnesord

Corporations -- Finance. 

Strategic planning. 

Genre

Electronic books.  (LCSH)

Klassifikation

HD30.28 (LCC)

658.1511076 (DDC)

Qbc (kssb/8 (machine generated))