This class was created by Brainscape user Daniel Sandmeier. Visit their profile to learn more about the creator.

Decks in this class (14)

Chapter 1 - ABC and ABM
Traditional absorption costing,
Activity based costing abc,
Abc hierarchy
14  cards
Chapter 2 - Modern Business Environment
Characteristics of modern busines...,
World class manufacturing,
Jit
17  cards
Chapter 3 - Costing Techniques
Target costing,
Kaizen costing vs target costing,
Value analysis value engineering
10  cards
Chapter 4 - Learning Curves
Learning curves,
Learning curve formula
2  cards
Chapter 5 - Responsibility Centres
Decentralisation,
Profit and cost centers,
Responsibility and controllabilit...
6  cards
Chapter 6 - Performance measure and Budgetary Control
Key metricsprofitability,
Key metricsliquidityinvestmentsre...
2  cards
Chapter 7 - Alternative measures of performance
Shortcomings of financial inidica...,
Non financial performance indicators,
Tom peters on strategic advantages
10  cards
Chapter 8 - Transfer Pricing
Aim of tps,
Transfer pricedefinitions,
Transfer priceobjective
8  cards
Chapter 9 - Investment appraisal
Key terms,
Capital investment appraisal,
Mirr
6  cards
Chapter 10 - Further aspects of investment appraisal
Dealing with risk,
Relevant cash flows,
Other capital items
8  cards
Chapter 11 - Pricing
Price elasticity3 factors,
Factors affecting price elasticiy,
Perfect market types
10  cards
Chapter 12 - Risk and Uncertainty
Risk vs uncertainty,
Expected value,
Risk neutralseekeraverse behaviour
13  cards
Chapter 13 - Risk Management
Risk management table,
Identify risks,
Risk management
9  cards
Chapter 14 - Information
Infosys 4,
Benefits of an info strategy,
Risks of it solutions
9  cards

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P2 CIMA

  • Class purpose General learning

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