Search results with tag "Topic gateway"
Activity Based Costing Topic Gateway
www.cimaglobal.comActivity Based Costing 2 Topic Gateway Series About Topic Gateways Topic Gateways are intended as a refresher or introduction to topics of interest
Standard Costing and Variance Analysis Topic …
www.cimaglobal.comStandard Costing and Variance Analysis 2 Topic Gateway Series About Topic Gateways . Topic Gateways are intended as a refresher or introduction to …
Strategic position - Chartered Institute of Management ...
www.cimaglobal.comTopic Gateway Series 8 Although it can be difficult to identify core competences, a framework for this is included in the key approaches and trends section of the Strategy topic gateway. There are a number of useful tools that can help the organisation understand how they create value and what the industry standards are.
Customer Profitability Analysis Topic Gateway
www.cimaglobal.comTopic Gateway Series Customer profitability analysis 3 Definition and concept Customer Profitability Analysis (CPA) is the: ‘Analysis of the revenue streams and service costs associated with specific customers or customer groups.‘ CIMA Official Terminology 2005 Kotler (1997) defines a profitable customer as:
Theory of Constraints and Throughput Accounting
www.cimaglobal.comTopic Gateway Series 6 TA is an important development in modern accounting that allows managers to understand the contribution of constrained resources to overall profitability. It also refocuses away from cost accounting’s reliance on efficiencies. TA improves profit performance through better analytical decisions based on three critical
Introduction to Risk Management - Chartered Institute of ...
www.cimaglobal.comTopic Gateway Series . 5 Risk can be perceived in a number of ways. Collier and Agyei-Ampomah (2006) note the following. • Risk as a hazard or threat (downside risk): this is what managers often mean when talking about risk. It is referred to as a negative event or threat to the organisation. Managing risk in this context means using management
Performance Measurement - Chartered Institute of ...
www.cimaglobal.comTopic Gateway Series 4. Overview . Effective performance measurement is key in ensuring that an organisation’s strategy is successfully implemented. It is about monitoring an organisation’s effectiveness in fulfilling its own predetermined goals or stakeholder requirements. A company must perform well in terms of cost,
Introduction to Risk Management - CIMA
www.cimaglobal.comIntroduction to managing risk Topic Gateway Series . 3. Introduction to managing risk . Definition and concept. What is risk? ‘Risk is a condition in which there exists a quantifiable dispersion in the possible
Performance Measurement - CIMA
www.cimaglobal.comPerformance Management Topic Gateway Series 5 The development of activity based costing (ABC) and activity based management …
Topic Gateway Series No. 38 - CIMA
www.cimaglobal.comInnovation management Topic Gateway Series 4 . Overview . Innovation is essential for business survival in highly competitive markets where it is increasingly difficult to …
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Activity Based Costing Topic Gateway, Activity based costing, Topic Gateway, Topic, Standard Costing and Variance Analysis Topic, Standard Costing and Variance Analysis, Strategic position, Approaches and trends, Strategy topic gateway, Customer Profitability Analysis Topic Gateway, Customer Profitability Analysis, Analysis, Customer, Theory of Constraints and Throughput Accounting, Profitability, Performance Measurement, Strategy, Risk Management, Activity based, Topic Gateway Series No. 38