Notes CIMA Paper P2 Management Performance For exams in 2013 theexpgroup.com CIMA P2 Performance Management ExPress Notes Contents About ExPress Notes 1. 2. 3. 4. Pricing and Product Decisions Cost planning and analysis Budgeting and Management Control Control/Performance Measurement of Responsibility Centres 3 7 22 31 37 Page | 2 © 2013 The ExP Group. Individuals may reproduce this material if it is for their own private study use only. Reproduction by any means for any
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System Overview and Requirements Table of Contents System Overview 6 Brief Description 6 Project Initiator and Sponsor 6 Intended Users and Stakeholders 7 Requirements Specification 7 Overall Goals and Objectives 7 Elicitation Methods for Gathering Requirements 7 Observation and interviews 8 Document inspection 8 Functional Requirements 8 Front counter – sales of new and used video games 8 Front counter – purchase and intake of used video games 9 Front counter – customer
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assignment 2013/2014 Module | | Principles of Procurement | | Learner number: | 2/14/2014 | Word count: 1972 | Concept of LCC The concept of Life-cycle-cost (LCC) was originally proposed and used by the U.S. Department of Defence, mainly applied to the procurement of important U.S. military equipment. LCC refers to total costs involved in the entire life cycle of a product, mainly covering research , experimentation, procurement, maintenance, transportation and storage
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Analysis of Working Papers of ABC Company Upword Accounting, LLC, in response to concerns regarding requests for information within the working papers, has prepared details to address questions pertaining to the following specific elements: • Adjusting lower cost of market inventory on valuation • Capitalizing interest on building construction • Recording gain or loss on asset disposal • Adjusting goodwill for impairment The details will incorporate the
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RELEVANCE LOST (DISCUSSIE EN ONTWIKKELINGEN) Relevance lost is a title of the book written by Johnson and Kaplan, where they were complaining that management accounting techniques emerged centuries ago, are still used, but they no longer relevant in today’s highly competitive environment. CHAPTER 5 - CONTROLLING THE MULTI DIVISIONAL ORGANIZATION 64. What are the two major obstacles to the success of the integrated firm? 1. Complexity - or the bureaucratic paralysis caused by complexity
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Assignment 1 1. Contribution Format versus Traditional Income Statement Marwick’s Pianos, Inc., purchases pianos from a large manufacturer and sells them at the retail level. The pianos cost, on the average, $125 each from the manufacturer. Marwick’s Pianos, Inc., sells the pianos to its customers at an average price of $250 each. The selling and administrative costs that the company incurs in a typical month are presented below: Costs | Cost Formula | | Selling: | | | Advertising
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Accounting System Interpret and record business transactions. Classify similar transactions into useful reports. Summarize and communicate information to decision makers. Information System Cost & Revenue Determination Job costing Process costing ABC Sales Assets & Liabilities Plant and equipment Loans & equity Receivables, payables & cash Cash Flows From operations From financing From investing Information Users Investors Creditors Managers Owners Customers Employees
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THE UNIVERSITY OF NEW SOUTH WALES AUSTRALIAN SCHOOL OF BUSINESS SCHOOL OF ACCOUNTING ACCT5996: MANAGEMENT ACCOUNTING AND BUSINESS ANALYSIS FINAL EXAMINATION Paper 1 Time Allowed: Three (3) hours, plus 10 minutes reading time Total of 100 marks Instructions: The candidate may retain this paper. This exam represents 60% of your total mark for this course. This paper consists of FIVE (5) questions of unequal value. ALL QUESTIONS ARE TO BE ANSWERED
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(UML)………...…………….13 Class diagrams 13 Activity diagrams 19 Rules of thumb for UML 21 IV. Requirements Analysis and Conceptual Data Modeling….…..22 Requirements analysis 22 Conceptual data modeling 24 View integration methods 25 Entity Clustering 30 V. Transforming the Conceptual Model to SQL…………...………32 VI. Normalization and normal forms ………………………………38 First normal form to third normal form (3NF) and BCNF 38 3NF synthesis algorithm (Bernstein)
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writing is to complete the final task of the subject of Cost Management—module assignment—in the fifth semester. It shows how well and how far we have understood this subject. 1.3 Methodology * The method used in the process of completing this module assignment report is qualitative methods: analysis and assumption. I directly received the information from the annual report and website of Dell Inc. * I also used the theory from the text book of Cost Management – A Strategic Emphasis Sixth
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