Drill 1

Cost, Volume, Profit (CVP)

Analysis

Drill 2

Relevant Costs for

Decision Making

Concepts of Relevance
Common Applications of Differential Analysis
Accept or Reject a Special Order
Make or Buy Component Parts
Continue or discontinue a Business
Segment
Selling or Processing Further
Product Emphasis
Others

RK10

Drill 3

Pricing Decisions and Cost

Management

H12

Strategy and Balanced

Scorecard

Master Budget

Drill 4

Flexible Budgets,
Variances and
Management Control
Customer Profitability
Analysis

Drill 5

Management Control
Systems, Transfer Pricing
and Multinational
Considerations

Drill 6

Performance
Measurement,
Compensation, and

CVP Assumptions and Terminology

Essentials of CVP Analysis
Break-even Profit
CVP Analysis for Decision Making
Sensitivity Analysis and Uncertainty

Major Influences on Pricing Decisions

Cost and Pricing in the Short Run
Cost and Pricing in the Long Run
Target Costing and Target Pricing
Cost Plus Pricing
Life-Cycle Product and Budgeting and Costing
Case 4
What is Strategy
Implementation of Strategy and Balanced
Scorecard

Strategic Planning and Operational Planning

Budgets and the Budgeting Cycle
Advantages of Budgets
Operating Budget
Review of Cost Variances
Management Uses of Variances
Benchmarking and Variance Analysis
Customer Revenues and Customer Costs
Customer Profitability Profile
Sales Variances
Sales Mix and Sales Quantity Variances
Market Share and Market Size Variances
Revenue Allocation and Bundled Products
Case 6
Management Control Systems
Responsibility Accounting
Decentralization
Transfer Pricing
Case 7
Financial and Non-financial Performance
Measures
Management Compensation Systems
Motivation and Organization Culture

RK

H13

RK8

H7, H8

H14

RK13

RK14

Multinational
Considerations