...Prestigious CIMA (UK) Through CMGA/CPGA/CGA route by passing only 1 paper CMGA: CIMA Masters Gateway Assessment CPGA: CIMA Professional Gateway Assessment CGA: CIMA Gateway Assessment CIMA is a UK Accredited Professional Education recognized globally; 172,000 Members & students; serving in 165 Counties; at No. 1 & No. 2 Positions, with a Blend of Academic Education. MBAs, ACMAs and ACCAs need to pass only 1 paper i.e. CMGA, CPGA & CGA respectively, and get 11 Exemptions from CIMA Exams for Free, i.e. • Certificate Level • Operational Level • Management Level Once you qualify CMGA / CPGA / CGA you will be awarded Advance Diploma in Management Accounting and you can start your studies for CIMA Strategic Level Exams right away. Thereafter, you only need to pass 3 Strategic Level Papers and T4 (TOPCIMA) case study to become Chartered Management Accountant or ACMA (UK). Syllabus The CMGA / CPGA / CGA Course comprises of the following Management Level Papers: P2 – Performance Management E2 – Enterprise Management F2 – Financial Management Paper Structure Section – A • MCQs from anywhere of Course Outline of P2, E2 and F2. Section – B • Three Compulsory Questions of 25 Marks each. • B Area of Syllabus P2 – Cost Planning and Analysis of Competitive Marks Advantages • B Area of Syllabus E2 – Project Management • A Area of Syllabus F2 – Group Financial Statements Fee Structure CMGA (for MBAs) • Registration Fee £500/It includes the following: First Annual Subscription Fee CIMA Students...
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...Qualification structure and syllabus CIMA Chartered Management Accounting Qualification 2010 December 2008 Contents CIMA now designs its qualifications in what we believe to be a unique way. Based on rigorous international primary research with all of our key stakeholders and involving the participation of over 6,000 individuals and organisations – members, students, employers (both existing and potential), CIMA tuition partners, universities and our examiner and marker team – we have designed a professional finance training and development solution that is second to none. I commend this revised CIMA Professional Qualification to you. It will be examined for the first time in 2010, so there is plenty of time to absorb the exciting changes contained in the pages that follow. A qualification focused on the future – fit for purpose, relevant and unique I am honoured to introduce the new 2010 Chartered Management Accounting Qualification to all of our stakeholders. With seismic shifts occurring in the world’s economy, coupled with accelerating concerns about the sustainability of our planet, never before has there been a greater need for organisations to train and develop their people to manage the impact of these changes. With this revised qualification CIMA remains true to its long and proud history of providing finance professionals with a difference – Chartered Management Accountants – who combine management and finance skills in a unique way and who fully understand...
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...CIMA Certificate C4 – Fundamentals of Business Economics (Part A: Micro) CERTIFICATE C4 FUNDAMENTALS OF BUSINESS ECONOMICS (Part A: Micro) 1 Introduction Economics studies the ways in which society decides what to produce, how to produce it, who to produce it for and how to apportion it. The need to make such decisions arises because economic resources are scarce. Making decisions involves the sacrifice of benefits that could have been obtained from using resources in an alternative course of action. This sacrifice is known as the opportunity cost of an activity. Economists assume that people behave rationally at all times and always seek to improve their circumstances. • Producers will seek to maximise their profits. • Consumers will seek to maximise the benefits (their 'utility') from their income. • Governments will seek to maximise the welfare of their populations. The...
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...TABLE OF CONTENT Executive Summary …………………………………………………………………...................2 1.0 Introduction …………………………………………………………………………………...3 2.1 Economic Theory ……………………………………………………………………………...3 2.2 Costs …………………………………………………………………………………………...5 2.3 Cost – plus Pricing …………………………………………………………………………….5 2.4 Production Mix Decision …………………………………………………………..................6 2.5 Target Costing …………………………………………………………………………………7 Conclusion …………………………………………………………………………….................8 2.0 The Role of Standard Costing …………………………………………………….................8 3.6 The Role of Variable Analysis ………………………………………………………………...9 3.7 The Values and Limitations of Variance Analysis …………………………………………..10 Conclusion ……………………………………………………………………………………….11 3.0 Advantages and Disadvantages of Introducing ABC System ………………………………11 Conclusion ………………………………………………………………………………………15 Recommendations ………………………………………………………………………………15 Appendix A - Elastic and Inelastic Demand ……………………………………………...........16 Appendix B - Summary of Variance Formulae …………………………………………...........17 Bibliography …………………………………………………………………………………….20 EXECUTIVE SUMMARY This report discusses the different models and concepts which could affect Manac’s pricing decisions and what we should consider when pricing. It also pays attention to the current standard costing approach adopted by the company together with Variance Analysis and the roles it plays in management accounting and how...
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...SUMÁRIO INTRODUÇÃO 3 OBJETIVOS 4 REVISÃO TEÓRICA 4 ESQUEMA DO CIRCUITO 4 BOBINA E CAPACITORES 5 CAPACITÂNCIA EQUIVALENTE 6 DIODOS 6 INDUTÂNCIA 6 METODOLOGIA 7 MONTAGEM DOS ELEMENTOS 7 CÁLCULOS 11 CAPACITORES EM PARALELO 11 ÁREA DA SEÇÃO TRANSVERSAL 11 FAIXA DE FREQUÊNCIA DE OPERAÇÃO DO RÁDIO 11 RESULTADOS 12 REFERÊNCIAS 14 INTRODUÇÃO Tendo sua primeira aparição em 1906, quando Henry. H. C. Dunwoody, um coronel do exército dos Estados Unidos, patenteou o detector de cristal. Ele consistia em um pedaço de galena (sulfeto de chumbo natural), que era ligado a uma antena através de um arame fino (bigode de gato). Todo o som que era transmitido pelo transmissor e captado pela antena, passava pelo cristal e era escutado através de um par de fones de ouvido. As frequências emitidas eram selecionadas no cristal ou pedra de galena, bastando apenas que se movesse a agulha. Os primeiros radioescutas do mundo todo, inclusive os brasileiros nas décadas de 20 e 30, conheceram as audições radiofônicas através das galenas, receptores elementares, na maioria de fabrico caseiro. Esse tipo de rádio é extremamente simples e, não precisando de corrente para alimentá-lo, ele era muito usado em locais onde não se dispunha de energia elétrica ou outra forma de tensão. Foi muito usado durante a guerra pelos soldados, devido ao seu pequeno tamanho, bastando esticar um fio com 20 ou 30 metros para se captar estações situadas a milhares de quilômetros de distância. Uma...
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...CIMA Dates & Prices 2015 CIMA is changing. So are we, with your success in mind. From 2015 CIMA will be changing the structure of the syllabus and how the papers are examined. We have liaised with CIMA over the past 18 months to enhance our educational experience in line with those changes so you will not only be able to study more effectively, but are also in the best position to pass your exams. New for 2015 – BPP Momentum Our programmes see the launch of BPP Momentum – an exciting approach to learning that recognises that everyone, and the way they learn, is different. BPP Momentum puts you at the centre, giving you more flexibility, more personalisation, more support, more value and more confidence. At the heart of BPP Momentum is competency-based learning; it means you will learn by doing. By progressively gaining knowledge, practicing what you have learned and testing as you go, you will build your competence gradually and be in the best position to pass your exams. The more you attempt, the more you will be able to identify your weaker areas and with the range of support offered by BPP Momentum you will understand how to improve. Together we will ensure you succeed. Regardless of how you choose to study and whatever level you are at, BPP Momentum enhances every element of your learning experience, and our range of structured study schedules offers you the flexibility to control your own progression. Our new programmes have been designed with your success in mind,...
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...MEDIA PUBLICATIONS CATALOGUE JANUARY-JUNE 2014 Multimedia learning materials from the experts Publications Catalogue | January – June 2014 bpp.com/learningmedia Part of the Apollo Global Education Network. All information is correct at time of print. For our latest prices and full terms and conditions please visit bpp.com/learningmedia Our materials are used by students and learning providers in over 188 countries At the heart of our business is a dedicated team of over 120 skilled and innovative individuals We sell to 51 countries in Europe Our most popular qualification is ACCA, we sell our products in 168 countries We provide a wider range of CIMA exam material than any other publisher We sell to more than 350 institutions in the UK We sell to 37 countries in the Americas We sell our CIMA materials in 108 countries We sell to 52 countries in Asia We sell to 44 countries in Africa Our FIA products are sold in 145 countries Our global distributor network includes over 80 distributors present in every continent Welcome to BPP Learning Media At BPP Learning Media, we seek to inspire, enthuse and guide people from all walks of life on every step of their educational journey. We have a passion for imparting knowledge and improving lives through education. The fact you are reading our publications catalogue tells us you share that passion. Together, we can work to improve life and career aspirations across the world. The trusted publishing partner...
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...Office check Student’s signature Enrolment Form | ACCA Part-time Courses 2011/12 Please make sure that you complete all sections of this application form clearly in black or blue ink and block capitals and return by Post/ Fax/ Email to: LSBF, Admissions, 9 Holborn, London, EC1N 2LL, United Kingdom Tel: +44 (0) 207 823 2303, Fax: +44 (0) 207 8232302, Email: admissions@lsbf.org.uk Please note that an English translation should accompany all non-English documents. For further up-to-date information about the application process please refer to www.lsbf.org.uk/students/apply.html Student Details Title: * Mr Ms Mrs Miss Other (please specify)...................................................................................................................... Surname: *....................................................................................................... First Name:*....................................................................... Home address:*............................................................................................................……........................................................................ City:* …………………...........................................Country: *.................................................................... Postcode: ................................ Correspondence Address:* (if different from home address)….............................................................................................
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...assOCiaTiOn OF BUsiness exeCUTives (aBe) 16 a BRanD neW 17 aPPROaCh a neW iDenTiTY 17 a neW PROPOsiTiOn 18 inFORMaTiOn FOR BOOKseLLeRs 20 WhOLesaLe ORDeRs 23 BeCOMe a sTOCKisT TUiTiOn PROviDeRs 24 TeRMs anD COnDiTiOns OF saLe RegiOnaL saLes ManageRs 24 CUsTOMeR seRviCes PRinTeD 25 PRODUCTs 26 sTUDY TexTs PRaCTiCe & RevisiOn KiTs 27 PassCaRDs 28 eLeCTROniC PRODUCTs 29 eBOOKs 30 eLiBRaRies i-Pass 31 inTeRaCTive PassCaRDs sUCCess CDs 32 i-LeaRn inTeRaCTive 33 LeaRning sOLUTiOns 34 BeneFiTs OF Using BPP LeaRning MeDia’s inTeRaCTive sTUDY MaTeRiaLs 35 FeaTURes OF BPP LeaRning MeDia’s inTeRaCTive eLeaRning TiTLes 37 sTUDenT RePORTing eLeaRning sTanDaRDs 38 LiCenseD eLeaRning PRODUCTs 39 LeARnInG MAteRIALs aCCa Fia Bsc (hOns) DiP FM DiP iFR iCFe aaT CiMa...
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...ch01 29. The set of activities that transforms raw resources into the goods and services of an organization is called: A. Value chain. B. Supply chain. C. Demand chain. D. Cost-benefit analysis. 30. Which of the following activities would not be considered a value-added activity? A. Production B. Marketing C. Accounting D. Distribution 31. Which of the following statements is false? A. In essence, the value chain and the supply chain are similar; each creates something for which the customer is willing to pay. B. Accounting systems are important because they provide all the information for decisions commonly made by managers. CThe supply or distribution chain is a linked set of organizations that exchange goods and services in . combination to provide a final product or service to the customer. D. Eliminating nonvalue-added activities always reduces costs without affecting the value of the product to customers. 32. Managers do not make decisions about future events based on: A. Perfect information. B. Estimated information. C. Actual information. D. Financial information. 33. Which of the following is a nonvalue-added activity? A. Product design B. Customer service C. Research and development D. Rework of defective items 34. (CMA adapted) An accounting system that collects financial and operating data on the basis of the underlying nature and extent of cost drivers is A. full-absorption costing. B. activity-based costing. C. variable costing...
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...Apontamentos de Economia Internacional 2010/2011 Por José Carlos Rodrigues Versão Final (104 páginas) Índice (por capítulos) Primeiro capítulo: As várias abordagens do comércio (Pág.3) Segundo capítulo: A questão da globalização (Pág. 95) Terceiro capítulo: Estratégias de Internacionalização das Empresas (pág. 97) 2 Primeiro Capítulo: As várias abordagens do comércio 1 - O Modelo de Ricardo A verdadeira razão para o comércio consiste nas diferenças de eficiência do factor trabalho nos vários países. Se o país necessita de menos horas de trabalho, em termos relativos, para produzir um bem diz-se que tem vantagem comparativa nesse bem. Primeira hipótese: Existe um único factor de produção (L - o trabalho). Segunda hipótese: Vão ser produzidos dois bens (C e W). Terceira hipótese: A tecnologia de produção é simples, pois só existe um factor de produção. Requisitos unitários de trabalho – São o número de horas de trabalho que são necessárias para produzir cada um dos bens. ALC - expressa o número de horas de trabalho necessárias para produzir uma unidade adicional do bem C. ALW - número de horas de trabalho necessárias para produzir uma unidade do bem W. - Vamos representar a fronteira de possibilidades de produção, isto é, as combinações que esgotam as quantidades aplicadas. ALC QC + ALW QW = L QW= + QC F.P.P Representação gráfica da Fronteira de Possibilidades de Produção: QW ������ ������������������ F.P.P C.P.P ������ ������������������ QC Fronteira...
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...Notas em Teoria dos Jogos e Informaçãoy Guilherme Hamdan Departamento de Economia, PUC-Minas e EPGE/FGV Emanuel Ornelas Departament of Economics, University of Georgia, USA 13 de novembro de 2006 Sumário 1 Introdução 1.1 O Que é Um Jogo? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1.2 Os Elementos Básicos de Um Jogo . . . . . . . . . . . . . . . . . . . . . 3 6 7 2 Jogos Estáticos de Informação Completa 11 2.1 Representação de Jogos Estáticos de Informação Completa: Forma Normal ou Estratégica. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 2.2 Resolução de Jogos Estáticos de Informação Completa . . . . . . . . . . 17 2.2.1 Estratégias Estritamente Dominantes . . . . . . . . . . . . . . . 18 2.2.2 Estratégias Estritamente Dominadas . . . . . . . . . . . . . . . . 21 2.2.3 Estratégias racionalizáveis (análise de "melhores respostas") . . . 27 2.3 Equilíbrio de Nash . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31 2.3.1 Estabilidade, existência e unicidade do equilíbrio de Nash . . . . 32 2.3.2 Equilíbrio de Nash e Eliminação de Estratégias . . . . . . . . . . 35 2.3.3 Equilíbrio de Nash com três jogadores . . . . . . . . . . . . . . . 38 2.3.4 Discussão do conceito de equilíbrio de Nash . . . . . . . . . . . . 39 2.4 Estratégias Mistas . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 44 2.5 Aplicações . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 55 2.5.1 Oligopólio de Cournot . . . . . . ...
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...MANAGEMENT ACCOUNTING Study Material Prepared By INSTITUTE OF COST AND WORKS ACCOUNTANTS OF INDIA for Junior Accounts Officer(Civil) Examination Conducted By CONTROLLER GENERAL OF ACCOUNTS 1 BASICS OF COST ACCOUNTING 1.0 1.1 1.2 1.3 1.4 1.5 1.6 1.7 1.8 1.9 1.10 1.11 1.12 1.13 Evolution of Cost Accounting, Cost Concepts and Cost Classification Introduction Evolution of Cost Accounting Financial Accounting and Cost Accounting Management Accounting Financial, Cost and Management Accounting Cost Concept and Cost Object Cost Management Cost Classification Methods of Costing Techniques of Costing Specific Cost Systems Cost Department and its relationship with other Departments Installation of Costing System Specimen Questions with Answers Test Yourself Page . No 1 1 2 3 4 .5 6 7 10 12 13 14 16 17 18 20 ♦ ♦ 1.0 1.1 EVOLUTION OF COST ACCOUNTING, COST CONCEPTS AND COST CLASSIFICATION INTRODUCTION Traditionally, cost accounting is considered as the technique and process of ascertaining costs of a given thing. In sixties, the definition of cost accounting was modified as ‘the application of costing and cost accounting principles, methods and techniques to the science, art and practice of cost control and ascertainment of profitability of goods, or services’. It includes the presentation of information derived therefrom for the purpose of managerial decision making. It clearly emphasises the importance of cost accountancy achieved during the period by using...
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...MANAGEMENT ACCOUNTING Study Material Prepared By INSTITUTE OF COST AND WORKS ACCOUNTANTS OF INDIA for Junior Accounts Officer(Civil) Examination Conducted By CONTROLLER GENERAL OF ACCOUNTS 1 BASICS OF COST ACCOUNTING 1.0 1.1 1.2 1.3 1.4 1.5 1.6 1.7 1.8 1.9 1.10 1.11 1.12 1.13 ♦ ♦ Evolution of Cost Accounting, Cost Concepts and Cost Classification Introduction Evolution of Cost Accounting Financial Accounting and Cost Accounting Management Accounting Financial, Cost and Management Accounting Cost Concept and Cost Object Cost Management Cost Classification Methods of Costing Techniques of Costing Specific Cost Systems Cost Department and its relationship with other Departments Installation of Costing System Specimen Questions with Answers Test Yourself Page . No 1 1 2 3 4 .5 6 7 10 12 13 14 16 17 18 20 1.0 EVOLUTION OF COST ACCOUNTING, COST CONCEPTS AND COST CLASSIFICATION 1.1 INTRODUCTION Traditionally, cost accounting is considered as the technique and process of ascertaining costs of a given thing. In sixties, the definition of cost accounting was modified as ‘the application of costing and cost accounting principles, methods and techniques to the science, art and practice of cost control and ascertainment of profitability of goods, or services’. It includes the presentation of information derived therefrom for the purpose of managerial decision making. It clearly emphasises the importance of cost accountancy achieved during the period by using cost concepts in...
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...的教学管理，为广大学子奉献最完美的课程。 高顿财经职业教育 CPA 培训历年来开设基础精讲班， 习题强化班， 冲刺班等多元 化班级，近年来更为了提高学员 CPA 学习的适应性，开设零基础长线辅导班，加长课 时， 加强 CPA 考试科目基础知识教育， 为零基础或基础较为薄弱的学员学习考试 CPA 创造良好的机会。近年来我们的合格率一直居于同类培训前列，科目合格率基本上超 过 50%，更有税法经济法科目创造超过 70%的高通过率。 选择，成就未来！ BETTER CHOICE, BETTER FUTURE 财经职业培训网：www.gfinance.cn 咨询电话：021-61507067 61507097 2 中国财经职业教育领导者 —————————————————— 财会行业纷繁复杂的各类从业资格、洋证书常常会令人难以抉择。不同的证书适用对象各不相同。哪个更 知名？哪个更有有权威性？不同层次、不同需求的会计人又应该如何做选择？对财会从业人员及有意涉足 这一职业领域的人员来说，要想通过考证而有所收获，首先应了解清楚不同财会证书的适用对象及其实用 性。 一、各种会计类项目的汇总 国内资格 注册会计师/CPA 会计从业资格考试(上岗证) 会计职称考试-(中级) 会计职称考试-(初级) 注册税务师/CTA 会计职称考试-(高级) 注册资产评估师/CPV 房地产估价师 造价工程师 审计职称考试-(中级) 审计职称考试-(初级) 土地估价师 注册资产评估师(珠宝)执业资格 价格鉴证师 国外资格 ACCA/英国特许会计师 CIA/国际注册内部审计师 AICPA/美国注册会计师 CGA/加拿大注册会计师 CFA/注册金融分析师 CIMA/英国特许管理会计师 ACA/英国特许会计师 CMA(美国管理会计师)/CFM(美国财务管理 师) AIA/英国国际会计师 ASCPA/澳大利亚注册会计师 CPAAustralia/澳洲 CPA CISA/国际注册信息系统审计师 IFA/英国财务会计师 CDFA/特许公认会计师公会中文财会资格 证书 NIA/澳大利亚国家会计师 知名度指数 99.55% 99.33% 98.96% 98.28% 95.65% 94.52% 86.99% 65.06% 63.29% 62.06% 61.82% 57.81% 44.00% 43.50% 知名度指数 81.88% 71.83% 55.57% 54.12% 53.47% 51.37% 50.29% 47.63% 42.16% 41.85% 40.93% 40.34% 37.53% 30.66% 30.48% 国内资格排名 1 2 3 4 5 6 7 8 9 10 11 12 13 14 国际资格排名 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 全部资格排名 1 2 3 4 5 6 7 10 11 12 13 14 21 22 全部资格排名 8 9 15 16 17 18 19 20 23 24 25 26 27 28 29 数据来源：会计视野网 说明：知名度指数：一项资格考试是否被广泛的了解、被何种群体了解是关系到其知名度、...
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