الخطوط العريضة

Day 1 :

- Introducing the linkages between strategy and costing

Managing contemporary organisation

Strategic Plan, Budgeting, Costing and Management Control

Management Accounting for organizational control systems

Responsibility accounting and the process-view

The context for costing

The Budget and its role for achieving organizational targets

What is it the situation in your organisation?

Day 2 :

Cost analysis and classifications

Cost terms and classification

Inventoriable vs. period costs

Manufacturing vs non-manufacturing costs

Variable vs. Fixed costs (CVP analysis)

Direct vs. indirect cost

Under-costing and Over-costing problems

Problems and Examples - Case study illustration

Day 3 :

- From cost accounting to management control

Cost allocation: traditional costing and activity-based costing (ABC)

From traditional budgeting to Activity-based budgeting (ABB)

Activity-based management

Decentralized organizations

Cost/Profit/Investment centers

Transfer-pricing issues

Problems and Examples - Case study illustration

Day 4 :

Flexible budgets and variance analysis

The features of budgetary control

Define the master budget and explain its major benefits to an organization

Describe the difference between a static budget and a flexible budget

Compute flexible-budget variances and sales-volume variances

Explain why standard costs are often used in variance analysis

Integrate continuous improvement into variance analysis

Case study, problems and exercises

Day 5 :

Linking strategy to actions: Beyond costing
Shortcomings of traditional approaches to measurement
The Balanced Scorecard: linking Strategy to Performance Measurement
Financial perspective, Customer perspectiveInternal Business Process perspective, Learning and growth perspective
Developing and adapting scorecardCase study illustration

من ينبغى أن يحضر

All business disciplines and sectors of industry, irrespective of functional responsibilities, where personnel have to plan and cost and who are responsible for strategic analysis

Other professionals who would benefit from having the opportunity to consider new ideas and methods and personnel on a fast-track development

المدة

5 أيام