This class was created by Brainscape user Senthoori Senthil. Visit their profile to learn more about the creator.

Decks in this class (18)

A. Managing the costs of creating value
What is the cgma cost transformat...,
What are the 6 suggested changes ...,
What is engendering a cost consci...
249  cards
B. Capital Investment Decision making
What is a relevant cash flow 1,
What are examples of non relevant...,
What is an opportunity cost 3
202  cards
C. Managing and controlling the performance of organisational units
What does decentralisation seek t...,
What are the objectives of decent...,
What is the major disadvantage of...
163  cards
D. Risk and control
What is the difference between ri...,
What is upside risk and downside ...,
How do we deal with risks in inve...
133  cards
Chapter 1 - ABC and ABM
Traditional absorption costing 1,
Activity based costing abc 2,
Abc hierarchy 3
14  cards
Chapter 2 - Modern Business Environment
Characteristics of modern busines...,
World class manufacturing 2,
Jit 3
17  cards
Chapter 3 - Costing Techniques
Target costing 1,
Kaizen costing vs target costing 2,
Value analysis value engineering 3
10  cards
Chapter 4 - Learning Curves
Learning curves 1,
Learning curve formula 2
2  cards
Chapter 5 - Responsibility Centres
Decentralisation 1,
Profit and cost centers and inves...,
Responsibility and controllabilit...
6  cards
Chapter 6 - Performance measure and Budgetary Control
Key metrics 1,
Key metrics liquidity investments...
2  cards
Chapter 7 - Alternative measures of performance
Shortcomings of financial inidica...,
Non financial performance indicat...,
Tom peters on strategic advantages 3
10  cards
Chapter 8 - Transfer Pricing
Aim of tp s 1,
Transfer price 2,
Transfer price 3
8  cards
Chapter 9 - Investment appraisal
Key terms 1,
Capital investment appraisal 2,
Mirr 3
6  cards
Chapter 10 - Further aspects of investment appraisal
Dealing with risk 1,
Relevant cash flows 2,
Other capital items 3
8  cards
Chapter 11 - Pricing
Price elasticity 1,
Factors affecting price elasticiy 2,
Perfect market types 3
10  cards
Chapter 12 - Risk and Uncertainty
Risk vs uncertainty 1,
Expected value 2,
Risk neutral seeker averse behavi...
13  cards
Chapter 13 - Risk Management
Risk management table 1,
Identify risks 2,
Risk management 3
9  cards
Chapter 14 - Information
Infosys 4 1,
Benefits of an info strategy 2,
Risks of it solutions 3
9  cards

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CIMA P2

  • Class purpose General learning

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