P2 – Advanced Management Accounting

4个单元 · 28个章节

免费的P2 – Advanced Management Accounting学习笔记，专为CIMA (CGMA Professional Qualification)学生准备。下列每个章节都涵盖一个重点主题，附有例题与练习提示，可在 thinka 应用中延伸练习。

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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