Syllabus in HKDSE Examination • Identify the nature of various cost items and their relevance to decision‐making: sunk costs, incremental costs and opportunity costs. • Apply costing concepts and techniques in business decisions, e.g. “hire, make or buy”, “accept or reject an order at a special price”, “retain or replace equipment”, “sell or process further” and “eliminate or retain an unprofitable segment”. • Conduct cost‐volume‐profit analysis to assess the effects of changes in costs, selling price and units sold on the
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Snowboards, Inc. is considering an expansion into Europe. The company has two options for expansions; to build a new manufacturing facility or to merge/acquire the operations of an already established European manufacturer called European Snow Fun. In order for an acquisition to work, the company would need a loan from the bank for one million dollars. A1. Looking at the financial aspect of the company, there are a few key points that could affect a bank officer’s decision. The bank officer would
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Towards a conceptual framework for strategic cost management - The concept, objectives, and instruments - Von der Fakultät für Wirtschaftswissenschaften der Technischen Universität Chemnitz genehmigte Dissertation zur Erlangung des akademischen Grades Doctor rerum politicarum (Dr. rer. pol.) vorgelegt von Ibrahim Abd El Mageed Ali El Kelety geboren am 11.01.1965 in El Menoufia - Ägypten eingereicht am: 14. Juni 2006 Gutachter: Prof. Dr. Uwe Götze Prof. Dr. Dr. h.c. Jürgen Bloech Prof. Dr. Peter
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contributes not only strategy developing also critically evaluates the current strategy of any organisation. In addition, management accountant can assist to control costs by implementing activity based costing methods, offer competitive pricing, budgeting process etc. Also, by applying benchmarking process, management accountant can discover strengths and weakness of Jessop ltd and way to overcome these weaknesses and keep their steady growth by exploiting all strengths. In the second chapter of this
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Harvard Business School 9-195-165 Rev. April 21, 1998 AT&T Paradyne Our Design and Manufacturing Engineering groups are using Activity-Based Cost (ABC) along with quality and cycle time information to make life-cycle cost decisions. —ABC/ABM Team Leader The Company AT&T acquired Paradyne Corporation, a company specializing in the data communications equipment, in February, 1989. Operating as a wholly-owned AT&T subsidiary, AT&T Paradyne designed and produced medium-and high-speed
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PUNJAB TECHNICAL UNIVERSITY KAPURTHALA Scheme and Syllabus of Masters in Business Administration (MBA) Batch 2012 onwards By Board of Studies Business Administration Punjab Technical University Scheme of (MBA) Batch 2012 Onwards First Semester Course Code Course Title Load Allocation L T P 4 1 4 4 4 4 3 3 28 1 1 1 1 2 2 7 - Contact Hours: 36Hrs. Marks Distribution Internal 40 40 40 40 40 40 40 280 External 60 60 60 60 60 60 60 50 470 Total Marks 100 100 100 100 100 100 100 50 750 Total Marks
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CMA Exam Support Package Examination Essay Questions For Practice © Copyright 2010 By Institute of Certified Management Accountants Introduction The Institute of Certified Management Accountants (ICMA) is publishing this book of practice questions with answers to help you prepare for the CMA examination. Each question is referenced to the Content Specification Outline (CSO) and the Learning Outcome Statements (LOS). These questions are actual “retired” questions from the CMA exams
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CASE STUDIES IN PERFORMANCE MANAGEMENT A Guide from the Experts TONY ADKINS John Wiley & Sons, Inc. CASE STUDIES IN PERFORMANCE MANAGEMENT CASE STUDIES IN PERFORMANCE MANAGEMENT A Guide from the Experts TONY ADKINS John Wiley & Sons, Inc. This book is printed on acid-free paper. Copyright © 2006 by SAS Institute. All rights reserved. SAS and all other SAS Institute Inc. product or service names are registered trademarks or trademarks of SAS Institute Inc. in the USA and other
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the institute of cost accountants of india(ICAI) (A Statutory body under an act of parliament) SYLLABUS 2012 STRUCTURE & contents Evaluation Synthesis ANALYSIS ANALYSIS APPLICATION APPLICATION COMPREHENSION COMPREHENSION COMPREHENSION KNOWLEDGE KNOWLEDGE KNOWLEDGE LEVEL A LEVEL B LEVEL C FOUNDATION COURSE - Syllabus 2012 the institute of cost accountants of india(ICAI) (A Statutory body under an act of parliament)
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Theory of Constraints 4 IMA Guidelines for Ethical Behavior 4 Competence 4 Confidentiality 5 Integrity 5 Credibility 5 Corporate Social Responsibility 5 Manufacturing Costs: 6 Non-Manufacturing Costs 6 Product Costs vs. Period Costs 6 Prime Costs vs. Conversion Cost 7 The Activity Base (Cost Driver) 7 Fixed Cost and Variable Costs 7 Cost Classifications for Predicting Cost Behavior 7 Mixed Costs 8 The High-Low Method 9 Cost Classification for Decision Making 10 Opportunity
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