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所在平台: Udemy |
课程主页: https://www.udemy.com/course/cma-us-part-1-section-c-performance-management/
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CMA US Part 1 - Section C: Performance Management 课程总结 本课程是 CMA US Part 1 的一部分，专注于绩效管理。课程内容涵盖了标准成本和差异分析的深入理解。 **核心内容包括：** * **成本与差异计量：** 介绍差异分析和标准成本的概念，以及如何确定标准成本的活动水平，标准的来源，和差异分析的基本概念。 * **静态预算与弹性预算差异：** 区分静态预算差异和弹性预算差异。 * **直接材料、直接人工和制造费用差异：** 详细讲解各类生产投入的差异分析，包括多种材料投入或人工类别的情况。 * **销售差异：** 分析单一产品公司和多产品公司的销售差异，并提供多产品公司使用贡献毛益的差异分析示例。同时，也涵盖了服务性企业的市场差异。 * **其他绩效管理主题：** 探讨转移定价、投资回报率（ROI）和剩余收益（RI）、绩效衡量、绩效测量中的战略性问题、绩效测量（如均衡计分卡）、以及客户与产品盈利能力分析。 本课程严格遵循 CMA-USA 的教学大纲，该大纲被认为是管理会计领域的黄金标准。教学方法采用“连接点”教学法，强调跨学科的关联性，是培养未来领导者的有力工具。 **目标学员：** * 正在准备 CMA-USA、CMA-India 或 CIMA-UK 考试的考生。 * 希望在财务与会计领域发展的专业人士。 如果您在 CMA-USA 课程资料或有任何疑问，欢迎随时与我们联系。 祝学习愉快！ CMA Kiran C2C Consulting
Welcome to the course. This video tutorial traverses through understanding of understanding standard costing & variance analysis. In this tutorial, you will learn -Cost and Variance Measures - This section introduces you as a learner to -- Introduction to Variance Analysis and Standard Costs- Cost and Variance Measures- Determining the Level of Activity for Standard Costs- Sources of Standards- Variance Analysis Concepts- "Levels" in Variance Analysis- Static Budget Variances vs. Flexible Budget Variances- Direct Material Variances- Manufacturing Input Variances- The Difference Between Sales Variances and Production Variances- What Causes Manufacturing Input Variances- Direct Materials Variances- Direct Labor Variances- Direct Labor Variances- Multiple Input Classes- More Than One Material Input or One Labor Class- Overhead Variances- Factory Overhead VariancesSales Variances - This section introduces you as a learner to -- Sales Variances for a Single-Product Company- Sales Variances WhenMore than One Product is Sold- Variances Example for a Multiple-Product Company Using Contribution Margin- Service Companies and Market VariancesOther Topics - - Transfer Pricing- Return on Investment and Residual Income- Performance Measures- Strategic Issues in Performance Measurement- Performance Measurement- Balanced Scorecard- Customer and Product Profitability AnalysisAll explanations are based on CMA-USA-Part-1 syllabus which is considered as gold-level standard for management accounting profession. Teaching methodology is based on join-thedots pedagogy inter-linkage of multi-discipline subjects, a very powerful tool for aspiring leaders.This course is suitable for candidates pursuing CMA-USA or CMA-India/CIMA-UK or candidates pursuing a career in finance & accounting. Feel free to drop us a message if you need any assistance for CMA-USA course material or any other queries.Happy LearningCMA KiranC2C Consulting
