P2 – Advanced Management Accounting
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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)
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