Strategic cost Management and performance evaluation -II

I Performance Measurement and Evaluation
(i)Responsibility Accounting
(ii)Linking Critical Success Factors (CSFs) to Key Performance Indicators (KPIs) and Corporate Strategy; Performance Measurement Models‒The Balanced Scorecard, The Performance Pyramid, The Performance Prism and The Building Block Model;
Divisional Performance Measures; Benchmarking Schemes
(iii)Performance Measurement in the Not-for-Profit Sector
(iv)Preparation of Performance Reports

II Divisional Transfer Pricing
(i)Meaning, Purpose and Principles of Transfer Pricing
(ii)Methods of Transfer Pricing
(iii)The Behavioural Consequences arising from Divisional Structures
(iv)International Transfer Pricing

III Strategic Analysis of Operating Income
(i)Operating Profit Analysis
(ii)Advanced Activity Based Costing, Activity Based Management (ABM), Activity Based Budgeting (ABB)

IV Budgetary Control
(i)The Concept of Feedback and Feed Forward Control
(ii)Behavioural Aspects of Budgeting –
Imposed Style, Participative Budget
(iii)Behavioural Aspects of Budgetary Control
(iv)Beyond Budgeting

V Standard Costing
(i)Analysis of Advanced Variances
(ii)Integration of Standard Costing with Marginal Cost Accounting
(iii)Reconciliation of Profit
(iv)Variance Investigation Techniques, Interpretation of Variances, PossibleInterdependence Between Variances and Reporting
(v)Behavioural Aspects of Standard Costing, Limitation of Standard Costing (including its use in the contemporary business environment)