Advanced Management Accounting (FAP) 231611-D
Ćwiczenia (CW) Semestr letni 2023/24

Financial and non-financial ratios for measuring operational performance variance analysis including mix & yield and planning and operational variances, ROI, residual income, non financial measurements).

Optimisation decisions including limiting factor analysis, calculation and explanation of shadow prices and slack.

Short-term decisions including, relevant costing, and make or buy decisions.

Pricing decisions - various short term and long term pricing strategies.

Activity Based Costing, Target Costing

Environmental Accounting, Life-cycle costing, Throughput Accounting

Types of budgets and behavioural aspects in budgetingv

Quantitative techniques used in budget preparation (i.e. forecasting techniques)

Risk and Uncertainty in decision making - apply simulation analysis, expected values and decision-trees, sensitivity analysis to decision-making problems

Divisional Performance and Transfer Pricing

Financial Performance Indicators (FPIs) and non-financial performance indicators (NFPIs) - calculation, description and interpretation

Performance analysis in not for profit organizations and the public sector.