P2 – Advanced Management Accounting
4 个单元 · 28 个章节
免费 P2 – Advanced Management Accounting 学习笔记，适合 CIMA (CGMA Professional Qualification) 学生。每个章节都覆盖一个重点主题，并附例题与可延伸到 thinka app 的练习提示。
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)
看完笔记了？现在就用 AI 题目测一测自己。
马上练这一题