Advanced Management Accounting

摘要: 1. Cost System Concepts. Resources and Activities. Committed Flexible Costs. Costs of Resource Supply Usage. 2. Decision Making with Resources. Choosing an Optimal Product Mix. Short Term Budgeting. 3. Assigning Support Service Department 4. Activity-Based Costing. To Activity Drivers: Selection Use. Hierarchy (Unit, Batch, Product, Customer-Sustaining). 5. Decision-Making about Products. Measuring Profitability. Pricing. Other Product-Related Decisions: Substitution, Customers. 6. Cost-Based Making. Management Process Improvement. Kaizen. Life Cycle Target 7. Decentralization. 8. Balanced Scorecard: Total Business Unit Performance. 9. Financial Measures Profit Centers/Transfer Variance Analysis. Productivity Measures. 10. Performance: Investments EVA. 11. Performance from Customer Internal Perspective. Quality Continuous Quality. Time Management. Measures, Including Development Innovation. 12. Investing to Develop Future Capabilities. in Technology Linked Satisfaction, Improvements, Capabilities, Reengineering. 13. Incentive Compensation Systems. Incorporate New Material On Summarize Agency Material. Emerging Nonfinancial 14. Formal Models for Budgeting Control