内容

目次

Cost systems concepts; resources and activities; committed and flexiblecosts; costs of resource and supply and resource usage; decision making withcommitted and flexible resources; choosing an optimal product mix; short termbudgeting; assigning support and service department codes; service departmentcosts; activity-based costing; assigning resource costs to activities;activity cost drivers - selection and use; cost hierarchy (unit, batch,product and customer-sustaining); decision making about products; measuringproduct profitability; pricing; other product-related decisions -substitution, customers; cost-based decision making; activity management andprocess improvement; Kaizen; life cycle costing; target costing;decentralization; balanced scorecard - measuring total business unitperformance; financial measures of performance; profit centres/transferpricing; variance analysis; productivity measures; financial measures ofperformance - investments and EVA; measuring performance from customer andinternal business process perspective; total quality continuous improvement;cost of quality; cycle time management; other customer and internal businessprocess measures; including product development and innovation; investing todevelop future capabilities; investment in technology linked to customersatisfaction; process improvements, internal capabilities; re-engineering;incentive and compensation systems; incorporate new material on incentivesystems; summarize agency material; summarize emerging material oncompensation and non-financial performance; formal models for budgeting andcontrol systems; measures; summarize agency material.