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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.
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