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2011年ACCA考试《F5业绩管理》辅导讲义汇总(5.5)

考试吧整理了2011年ACCA考试《F5业绩管理》辅导讲义,帮助考生备考。

  提醒:因页面缓存,查看最新请按F5刷新,最后更新时间:2011-5-5

2011年ACCA考试《F5业绩管理》辅导讲义汇总

Activity based costing

1.1 Introduction – absorption cost 查看
1.2 ABC and cost drivers 查看
1.3 Identifying appropriate cost drivers under ABC 查看
1.4 calculating costs per driver and per unit using ABC 查看
1.5 Comparing costs per driver and per unit using traditional methods and ABC 查看
1.6 Advantages and disadvantages of ABC 查看
1.7 The implications of switching to ABC 查看

Targeting costs

2.1 Definition of target costing 查看
2.2 Deriving a target cost 查看
2.3 The difficulties of using target costing in service industries 查看
2.4 The implications of using target costing on pricing, cost control and performance management 查看
2.5 Closing the target cost gap 查看

Life-cycle costing

3.1 Definition of life-cycle costing 查看
3.2 The costs involved at different stages in the product life-cycle 查看
3.3 The implications of life-cycle costing 查看
Back-flush accounting
4.1 The basic concepts of back-flush accounting 查看
4.2 The accounting aspects of back-flush accounting 查看
4.3 back-flush accounting and traditional process accounting 查看
Throughput accounting
5.1 Throughput accounting 查看
5.2 The Throughput Accounting Ratio (TPAR) 查看
5.3 Improving the TPAR 查看
5.4 Multi-product decision making 查看
Planning with one limiting factor
1.1 Limiting factors 查看
1.2 Key factor analysis – calculations 查看
1.3 Key factor analysis – discussion aspects 查看
Several limiting factors – linear programming
2.1 Formulating a linear programming problem involving two variables 查看
2.2 Drawing the graph and identifying the feasible region 查看
2.3 Finding the optimal solution using the graph 查看
2.4 solving the problem – using simultaneous equations 查看
2.5 Linear programming assumptions 查看
Shadow prices and slack
3.1 Introduction 查看
3.2 calculating shadow prices 查看
3.3 Using shadow prices 查看
Chapter 3 Pricing
1 Introduction 查看
Important factors
2.1 Cost-based pricing: the accountant's approach 查看
2.2 Customer based pricing – the marketer's approach 查看
2.3 Competition-based pricing 查看
Price elasticity of demand (PED)
3.1 Calculation 查看
4 straight-line demand equation
5 Equation for the total cost function
6 Cost equations including volume-based discounts
7 Increasing sales and production levels
8 Cost-plus pricing strategy
9 Market-skimming pricing strategy
10 Penetration pricing strategy
11 Complementary-product pricing
12 Product-line pricing strategy
13 Volume-discounting pricing strategy
14 Pricing strategies for given situations
15 Price-discrimination pricing strategy
16 Using relevant costs to arrive at a price
Make or buy and other short-term decisions
Make versus buy
2.1 calculations 查看
2.2 Other issues 查看
Applying relevant costing principles
3.1 Shut-down situations 查看
3.2 One-off contracts 查看
3.3 Joint product further processing decisions 查看
Introduction
1.1 Risk and uncertainty 查看
1.2 Risk management 查看
Research techniques
2.1 Desk research 查看
2.2 Field research 查看
2.3 Focus groups 查看
Reducing uncertainty in particular situations
Scenario planning and simulation
4.1 Scenario planning 查看
4.2 Simulation 查看
Expected value (EVs) in decision making
5.1 Expected values 查看
Sensitivity and EVs
6.1 Strengths of sensitivity analysis 查看
6.2 Weaknesses of sensitivity analysis 查看
Maximax, maximin and minimax regret
7.1 Maximax 查看
7.2 Maxmin 查看
7.3 The minimax regret rule 查看
Purpose of budgets
1.1 Why do organisations use budgets? 查看
1.2 The performance hierarchy 查看
1.3 Budgets and performance management 查看
Behavioural aspects of budgeting
2.1 Budgets and behaviour 查看
2.2 Management styles (Hopwood) 查看
2.3 Setting the difficulty level of a budget 查看
2.4 Participation in setting targets 查看
3 Conflicting objectives 查看
Approaches to budgeting
1.1 Top down and bottom up budgeting 查看
1.2 Rolling budgets 查看
1.3 Incremental budgets 查看
1.4 Activity-based budgeting 查看
1.5 Feed-forward control 查看
1.6 Zero-based budgeting (ZBB) 查看
不断更新中【5.5】
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