P2 – Advanced Management Accounting

4個單元 · 28個課題

免費的P2 – Advanced Management Accounting學習筆記，專為CIMA (CGMA Professional Qualification)學生準備。下列每個章節都涵蓋一個重點主題，附有例題與練習提示，可在 thinka 應用程式中延伸練習。

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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