ACCA - P5 Study text - Emile Woolf INT - 2010
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Index
© EWP Go to www.emilewoolfpublishing.com for Q/As, Notes & Study Guides 555
Engineering‐basedtargets 297
Enterpriseresourceplanningsystems 140
Environmentalactivitybasedaccounting 434
Environmentalmanagementaccounting 431
Ethicalissues 238
Existingcompetitors 321
Exogenousvariables 58,266
Expectancytheoryofmotivation 197
Expectationalbudgets 193
Expectedfutureprofits 295
Expectedvalues 62
advantages 64
disadvantages 64
Externalanalysis 118
Externalint
ermediatemarket 373
F
Feedbackcontrolsystem 274
Feed‐forward 276
Financialmeasuresofperformance 296
Financialperformance
long‐run 296
privatesector 293
short‐run 296
Financialratioanalysis 400
Fiscalpolicy 237
FitzgeraldandMoon 391
FiveForcesmodel 320
Fixedbudget 179
Flexiblebudgets 84,179,180
Forecastingtechniques 80
Formalstr
ategicplanning 116
Formulaforthelearningcurve 89
Fullcostpluspricing 243
Functionalanalysis 427
Functionalbenchmarking 168
Functionalbudgets 174
G
Gaming 312
Gapanalysis 119
Goalcongruence 365
Goingratepricing 255
Governmentinfluenceon
corporatestrategies 134
Graphofthelearningcurve 89
Growthvector 333
H
Hscoremodel 403
HammerandChampy 228
Hardaccountability 292
Heterogeneity 391
Highlowmethod 74
High‐levelcorporateobjectives 289
Historicalprofits 295
Historical‐basedtargets 297
HopwoodandOtley 201
I
Idealtransferprice 367
Imperfectcompetition 252
Imputedinterest 345
Incrementalbudgeting 185
Incrementaldecisionpackages 187
Individualaspirations 194
Inflationandlong‐termprojects 104
InflationinDCFanalysis 104
Information
externalsources 279
internalsources 277
Innovationstrategy 332
Input‐outputanalysis 434
Institutionaltheory 215
Intangibility 391
Interestcostsandta
xation 100
Internalanalysis 119
Internalbenchmarking 163
Investmentcentres 267
ITsystemsandcompetitiveadvantage 139
ITsystemsandmanagementaccounting 138
ITsystemsforprovidersofservices 139
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J
JITproduction 412
JITpurchasing 412
JITtechniques 414
Just‐in‐time(JIT) 412
K
Kaizencosting 424,428
Kaplan:‘relevancelost’ 219
Keyfinancialperformancemeasures 149
Keyperformanceindicators(KPIs) 290
L
Leaguetables 164
Learningcurve 87
Learningcurvemodel 87
Learningcurvetheory 87
Levelsofmanagement 123
Linearregressionanalysis 76
correlation 78
forecasting 79
Liquidityandgearing 295
Lossleaders 254
M
Makeorbuydecisions 48
Managementaccounting 263
systems 218
theories 210
trends 221
Managementlevels 124
Managementreports 281,282
Managingquality‐relatedcosts 419
Marginofsafety 52
Marginalcostpluspricing 246
Marginalrevenue 258
Marketdevelopmentstrategy 120,332
Marketpenetrationprices 254
Marketpenetrationstrateg
y 120,331
Marketposition 240
Marketsegmentation 241
Marketskimmingprices 253
Market‐basedapproachestopricing 251
Market‐basedtransferprices 367
Mark‐uppricing 246
Masterbudget 174
Maximaxdecisionrule 60
regretdecisionrules 60
Maximindecisionrule 61
Measurefixation 311
Measurementsofquality 303
Methodsofb
enchmarking 163
Minimaxregretdecisionrule 61
Minimax:regretdecisionrules 60
Minimumpricing 249
Misinterpretation 311,312
Missionstatement 287
Monetarypolicy 237
MonteCarlo 71
MonteCarlomethod 72
MR=MC 258
Myopia 311
N
Negotiatedtargets 297
Negotiatedtransferprices 380
Netpresentvalue(NPV)method
ofinvestmentappraisal 94
Newentrants 322
Newinstitutionaltheory 215
Nichemarketing 241
Non‐accountingstyle 201
Non‐financialinformationformeasuring
performance 271
Non‐financialperformance
indicators(NFPIs) 300
Non‐relevantcosts 38
Non‐valuead
dedactivities 226
Notionalcosts(orimputedcosts) 39
Notionalinterest 345
NPVcalculations 98
Index
© EWP Go to www.emilewoolfpublishing.com for Q/As, Notes & Study Guides 557
O
Opensystems 273
OperationalABM 225
Operationalinformation 126
Operationalmanagement 124
OperationalNFPIs 301
Operationalperformance 291
Opportunitycostpricing 249
OPT 26
Optimisedproductiontechnology(OPT) 25
Ossification 312
Overheadcosts 15
P
Pay‐offmatrix 63
Penetrationpricing 254
Perfectcompetition 251
Performancehierarchy 284
Performancemanagementsystems 121
Performancemeasurement 263,265
Performancemeasurementsystems 262
Performancemeasurement:
not‐for‐profitorganisations 306
Performancemeasurement:
serviceindustries 391
Performanceprism 441
Performancepyramid 388
Performancerewards 313
Performancethroughquality 304
Peri
shability 391
PESTanalysis 234
Planninggap. 119,290
Pricing 243
Predictingcorporatefailure 400
Predictingcorporatefailure:
qualitativemeasures 403
Preparingbudgets 172
Pricediscrimination(differentialpricing) 254
Pricingdecisions 243,251
Pricingstrategies 240
Primaryperformanceobjective 293
PrinciplesofBPR 229
Probabilitiesandexpectedvalues 84,181
Processbenc
hmarking 167
Processdesign 438
Processimprovement 438
Processingmethods 281
Productbenchmarking
(reverseengineering) 169
Productcosting 21
Productdevelopmentstrategy 120,332
Productdifferentiation 241
strategy 253
Productlifecycle 252
costing 147
declinephase 146
growthphase 146
introductionphase 145
marketpenetrationstrateg
y 146
marketskimmingstrategy 146
maturityphase 146
strategicsignificanceofthe
productlifecycle 146
Productlife:pricing 252
Productionbudget 176
Profitcentres 267
Profit‐consciousstyle 200
Profit‐maximisingmodel 251
Purchasesbudget 177
Pyramid:interpretation 389
Q
Qualitativeperformance 305
Qualitycircles 421
Qualityinsoftware 140
Quality‐relatedcosts 417
Questionmarks 326
R
Recordingandprocessingmethods 281
Recordingdata 281
Reducingbalancemethod 102
Relevancelost 218
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Relevantcostofmaterials 39
Relevantcosts 38
Relevantcostsoflabour 42
Relevantrevenue 38
Residualincome(RI) 345
Resourceutilisation 301
Responsibilityaccounting 267
Returnoncapitalemployed(ROCE) 294
ReturnonInvestment(ROI) 339
Returnoninvestment(ROI)pricing 247
Rewardsystems 311
Risk 58
Riskneutraldecisionma
ker 59
Riskpreference 59
Risk‐adversedecisionmaker 59
risk‐seekingdecisionmaker 59
ROI:incentiveschemes 342
ROI:investmentdecisions 340
ROI:measuring 339
Rollingbudgets 179
Rollingbudgets(continuousbudgets) 183
S
Salesbudget 176
Sensitivityanalysis 68,107
Settingfinancialtargets 297
Short‐termdecisions 45
Simulation 71
Simultaneity 391
SixSigma 436
Skimmingprices 253
Softaccountability 292
Sourcesofinformation 273
Spreadsheets 182
Spreadsheetsand‘whatif’analysis 85
Stakeholdercontribution 445
Stakeholdergroups 237
Stakeholdersatisfaction 443
Standardcosting:relev
ance 222
Standarddeviationoftheexpectedreturn 66
Stars 325
Straight‐linemethod 101
StrategicABM 225
Strategicbenchmarking 168
Strategicmanagement 123
Strategicmanagementaccounting 131
issues 132
StrategicNFPIs 300
Strategicobjectives 134,289
Strategicplanningandcontrol 116
Strategicplanningprocess 117
Sub‐optimisation 193,311
Substi
tuteproducts 324
Sunkcosts 39
Supportactivities 22
SWOTanalysis 152
strengthsandweaknesses 152
threatsandopportunities 154
T
Tacticalinformation 126
Tacticalmanagement 124
Targetcosting 424
Targetcostingmethod 424
Targetpricing 255
Tax‐allowabledepreciation
(capitalallowances) 101
Taxationcashflowsininvestment
appraisal 100
TheoryofConstraints 25
throughputaccounting 29
Throughput 27
Throughputaccounting 25,27
ratio 29
inventory 28
Timeseries 80
Timingofca
shflowsfortaxation 100
TotalQualityManagement(TQM) 420
Traditionalbudgeting:weaknesses 202
Traditionalcostaccounting 226
Traditionalmanagementaccounting 131
Transferpricing 364,376,378
Trendsandseasonalvariations 80
Tunnelvision 311
Two‐parttransferprices 380
Index
© EWP Go to www.emilewoolfpublishing.com for Q/As, Notes & Study Guides 559
U
Uncertainty 58
Uncertaintyinbudgeting 83,179
V
Value 136
Valuechain 156
Valuechainanalysis 156
Valueengineering(VE) 427
Valueformoney(VFM) 308
Valuesystem 161
Value‐addedactivities 226
Varianceanalysis:relevance 222
W
Whatifanalysis 182
Worst,mostlikelyandbest
possibleoutcomes 60
Z
Zscoremodel 401
ZBBandperformancemonitoring 189
ZBBsystem:framework 186
Zerobasedbudgeting(ZBB) 185
Paper P5: Advanced performance management
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P5 Study Text - Advanced Performance Management
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contain unnecessary information.
• Comprehensive but concise coverage of the examination syllabus
• A focus on key topic areas identified by specialist tutors
• Simple English with clear and attractive layout
• A large bank of practice questions which test knowledge and application for each chapter
• A full index
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