Performance Management and Performance Measurement (694 pages)
COMMON MANAGEMENT ACCOUNTING TERMS
COST CLASSIFICATION AND BEHAVIOUR
COST OF GOODS SOLD AND COST OF GOODS MANUFACTURED
COST OF CAPACITY
NORMAL COSTING
ACTIVITY-BASED COSTING
JOB ORDER COSTING
PROCESS COSTING
DIRECT AND ABSORPTION COSTING
JOINT COSTING
DEPARTMENTAL COSTING AND COST ALLOCATION
OTHER COSTING SYSTEMS
BUSINESS PROCESS RE-ENGINEERING
ACTIVITY-BASED MANAGEMENT
QUALITY MANAGEMENT
TARGET COSTING
THEORY OF CONSTRAINTS
KAIZEN COSTING AND KAIZEN BUDGETING
PRODUCT LIFE-CYCLE COSTING
BUDGETING
STANDARD COSTS
FLEXIBLE BUDGETS
VARIANCES
COST/VOLUME/PROFIT (CVP) ANALYSIS AND BREAKEVEN ANALYSIS
RELEVANT COSTING
CONTRIBUTION MARGIN (CM) ANALYSIS
LINEAR PROGRAMMING
DECISION ANALYSIS UNDER UNCERTAINTY
INFORMATION SYSTEM REQUIREMENTS FOR COST ACCUMULATION
PRODUCT POSITIONING AND THE PRODUCT LIFE CYCLE
SWOT
PRODUCT MIX
DISTRIBUTION AND SUPPLY CHAIN MANAGEMENT
MANAGING INVENTORY
NEW PRODUCTS AND SERVICES
SEGMENT PROFITABILITY
FORECASTING
THE FOUR P’S OF MARKETING
SERVICES
ROLE OF PROMOTION AND ADVERTISING
BRANDING, PACKAGING AND LABELLING
PRICING
INFORMATION TECHNOLOGY AS A RESOURCE
COMPUTER OPERATIONS AND TRADITIONAL CONTROL ACTIVITIES
ENTERPRISE RESOURCE PLANNING
CUSTOMER RELATIONSHIP MANAGEMENT
