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所在平台: Udemy |
课程主页: https://www.udemy.com/course/cma-management-tools-know-performance-measurement-concepts/
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课程名称：掌握CMA考试第一部分：差异分析与灵活预算 课程概述：本课程是对管理会计师协会（Institute of Management Accountants）认证管理会计师考试中涉及的绩效管理问题的全面回顾，涵盖了绩效管理在考试中占20%的内容，包括A、B和C类型问题。课程内容涉及以下子主题： 1. 成本和差异测量 a. 实际结果与计划结果的比较 b. 使用灵活预算分析绩效 2. 责任中心和报告分部 a. 责任中心的类型 b. 转移定价模型 c. 组织分部的报告 3. 绩效指标 a. 产品盈利能力分析 b. 业务单位盈利能力分析 c. 客户盈利能力分析 d. 投资回报率 e. 残余收入 f. 投资基础问题 g. 关键绩效指标（KPI） h. 平衡计分卡 每个部分都包含概述讲座，详细涵盖可能出现在考试中的学习成果，并提供学习笔记及包含过去CMA考试问题的测验。要成功参加CMA考试，您必须多加练习。 差异分析是研究实际行为与预算或管理会计中预测或计划行为之间的差异，关注实际与计划行为的差异如何影响业务绩效。责任会计是会计绩效测量系统的基本概念，特别适用于大型多元化组织的管理。 课程将帮助学生理解如何将组织分成可管理的责任中心，如收入中心、成本中心、利润中心和投资中心，以便将责任分配给对关键管理元素有最大影响的管理者，从而提高组织的整体绩效。
Performance Management (20% of the exam questions- Levels A, B, and C type questions) This course is a very comprehensive review of the many Performance Management Issues that are tested by the Institute of Management Accountants on their Certified Management Accounting exams. The course covers the subtopics 1. Cost and variance measures a. Comparison of actual to planned results b. Use of flexible budgets to analyze performance c. Mana2. Responsibility centers and reporting segments a. Types of responsibility centers b. Transfer pricing models c. Reporting of organizational segments 3. Performance measures a. Product profitability analysis b. Business unit profitability analysis c. Customer profitability analysis d. Return on investment e. Residual income f. Investment base issues g. Key performance indicators (KPIs) h. Balanced scorecard Each section contains an overview lecture. Each Learning Outcome that could be on the test is covered in detail with study notes provided and quizzes that contain past CMA exam questions on that section.To be successful writing the CMA, you must practice, practice and practice. This course requires that of you.Variance analysis is the study of deviations of actual behaviour versus forecasted or planned behaviour in budgeting or management accounting. This is essentially concerned with how the difference of actual and planned behaviours indicates how business performance is being impacted.Responsibility accounting is an underlying concept of accounting performance measurement systems. The basic idea is that large diversified organizations are difficult, if not impossible to manage as a single segment, thus they must be decentralized or separated into manageable parts. These parts, or segments are referred to as responsibility centers that include:1. revenue centers,2. cost centers,3. profit centers, and4. investment centers.This approach allows responsibility to be assigned to the segment managers that have the greatest amount of influence over the key elements to be managed. These elements include revenue for a revenue center (a segment that mainly generates revenue with relatively little costs), costs for a cost center (a segment that generates costs, but no revenue), a measure of profitability for a profit center (a segment that generates both revenue and costs) and return on investment (ROI) for an investment center (a segment such as a division of a company where the manager controls the acquisition and utilization of assets, as well as revenue and costs).
