P2 – Advanced Management Accounting

4セクション · 28チャプター

CIMA (CGMA Professional Qualification) の学習者向けの無料P2 – Advanced Management Accounting学習ノート。各章のリンクから、要点・例題・練習問題への導線にアクセスできます。

A. Managing the costs of creating value

Activity-based management (ABM)
Cost transformation techniques
Just-in-time (JIT)
Quality management (TQM)
Kaizen
Business process re-engineering
Target costing
Value chain analysis
Life cycle costing

B. Capital investment decision making

Relevant cash flows
Non-financial information
The investment decision-making process
Discounting
Capital investments as real options
Payback and accounting rate of return
NPV and IRR
Pricing decisions
Pricing strategies

C. Managing and controlling the performance of organisational units

Responsibility centres (cost, revenue, profit, investment)
Reports for decision-making
Budgets and performance review
Other approaches to performance review
Behavioural issues in performance management
Transfer pricing

D. Risk and control

Sensitivity analysis
Analysis of risk (probabilistic models and decision trees)
Types of risk in the medium-term
Managing risk (the TARA framework)

学んだ内容を実践しよう

読むだけで終わらせない。AIが生成する無制限の演習問題で理解を定着させよう。100,000人以上の学生が成績アップを実感。

無料で問題を解く料金を見る

読み終わった？AI問題で理解度をチェック

このトピックを今すぐ演習