CIMA revision cards
Subtitle: performance operations : operational level paper p1
By: Bob Scarlett
Edition: 2nd ed.
Series: CIMA Revision Cards; CIMA revision cards
Publisher: Elsevier
Published: 2009
Place of publication: Amsterdan
Language: eng
Number of pages: 136
ISBN-13: 9780080961385; 9781856177276
Subjects: Accounting; Examinations, questions
Description: STUDY WITH CONFIDENCE WITH THE ONLY REVISION AIDS ENDORSED BY CIMA These official CIMA revision cards provide complete coverage of the CIMA syllabus in notes. This handy kit saves you time by distilling the contents of your CIMA Learning System down to bite-sized chunks, focusing only on the key points you need to pass your exam. Diagrams and bulleted lists show key points as clearly and concisely as possible, making them easy to learn and remember. - Fully updated for the new 2010 syllabus - Diagrams and tables throughout aid learning and prompt memory & lt;/p.
Table of contents: title: Front Cover; Performance Operations; Copyright Page; Table of Contents; Syllabus Structure and Assessment Strategy; Chapter 1. Basic Aspects of Management Accounting; Cost units; Classification of costs; Fixed and variable costs; Analysing costs; Limiting factors; Chapter 2. Cost Accounting Systems; Absorption costing; Marginal costing; Activity based costing; Chapter 3. The Theory and Practice of Standard Costing; The standard cost, concept and practice; Labour, material and overhead cost variances; Sales variances; The reconciliation of budget and actual profit using variances.; title: Chapter 4. Standard Costing and Performance EvaluationMix and yield variances; Planning and operational variances; Interpretation of variances; Uses and misuses of standard costing; Chapter 5. Developments in Management Accounting; MRP1, MRP2, ERP and SCM; JIT & amp; TQM; Constraints theory and throughput accounting; Environmental accounting; Chapter 6. Forecasting and Budgeting Technique; Budgeting; Budgetary control; Forecasting; Time series analysis; Fixed and flexible budgeting; Incremental budgeting, ZBB, ABB; Chapter 7. Dealing with Risk and Uncertainty; Probability; Expected values.; title: Attitudes to riskDecision trees; Value of information and reduced uncertainty; Standard deviation; Behavioural models; Chapter 8. Project Appraisal; NPV; title: net present value; Payback; IRR; title: Internal rate of return; ARR; title: accounting rate of return; Annuities and annualised equivalents; Capital rationing; Application of sensitivity analysis; Inflation and taxation; Chapter 9. Managing Working Capital; title: Cash Flow; Cash-flow forecasts; Means of satisfying a short-term requirement; Means of deploying a short-term cash surplus; Means of improving a cash-flow position.; title: Techniques used to support domestic and international tradeChapter 10. Managing Working Capital; title: Receivables, Payables and Inventory; Working capital ratios; The analysis of trade debtor and creditor positions; Policy and practice on trade credit; Policy and practice on inventory holding; The economic order quantity [EOQ] model.