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INDEX FOR Exam study notes
This is index for the exam study notes only. Please refer to the exam study notes for SMA.
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Topics M Page Additional Notes / Reference(Zwikael & Meredith 2018) 4 57
‘Slicing And Dicing’ Of Data 2 24
“Pull” Value Chain 1 8
“Push” Value Chain 1 8
3E’S 1 3
3V Model (Volume, Variety, Velocity) 2 24
Abc - Benefits 6 90
Abc - Cost Drivers 6 89
Abc - Hierarchy Of Costs 6 88
Abc - Steps On Implementing Abc 6 89
Abc - To Allocating Indirect Costs 6 90 Case study 6.2: p.546 and 652
Accessibility 2 23
Accountability & Transparency 4 65 probity (honesty/integrity) in projects
Accounting Rate Of Return (Arr) 4 60 Return on investment (ROI)
Accounting Return 4 60 Residual income (RI)
Accounting-Based Measures 4 60
Acquisition Strategy 1 6
Activity Based 1 9
Activity Mapping 6 89 first step in ABC
Activity On-Node’ (Aon) Network 4 61 under PERT
Activity Value Analysis 6 97
Activity-Based Budgeting 3 45
Activity-Based Costing 6 88
Activity-Based Management (Abm) 6 96
Activity-On-Arrow’ (Aoa) Network 4 61 under PERT
Advantages And Disadvantages Of Task-Force And Matrix
Approaches 4 53
Advocacy Threat 5 74 Code of Ethics
Agency Theory 5 74 Theories related to performance management
Aggregation (Type Of Aggregation) 2 22
Alexander Osterwalder 5 78
Analytical Techniques Available To Management Accountants 1 7
Apes 110 Code Of Ethics For Professional Accountants 5 74
Appraisal Costs 6 101
Attitudinal Compliance 6 101
Augmented 6 91 Type of Product features
Australian Securities And Investments Commission (Asic) 5 73
Average Accounting Rate Of Return (Aarr) 4 60 Return on investment (ROI)
Average Investment 4 60 Return on investment (ROI)
Backflush Costing 5 83
Backward Integration 1 9
Balanced Scorecard 5 79
Balanced Scorecard - Criticisms 5 79
Balanced Scorecard Design - Step By Step Approach 5 80
Basel Iii Accord 1 4
Behavioural Aspects Of Budgets 3 43
Behavioural Compliance 6 101
Behavioural Consequences Of Performance Management 5 86
Benchmarking 1 7
Benchmarking - Main Problems 5 86 Question 5.16 -Benchmarking p.480 and 519
Benchmarking - Main Steps Involved 5 85 Question 5.16 -Benchmarking p.480 and 519
Benchmarking - Main Steps Involved 5 85 Question 5.16 -Benchmarking p.480 and 519
,Benchmarking - Opportunities For An Organisation 5 86 Question 5.16 -Benchmarking p.480 and 519
Benchmarking (Third Level) 5 85 Internal and External (industry)
Benchmarks 5 82 performance improvement
Best Value For Money 4 65 probity (honesty/integrity) in projects
Best Versus Worst-Case Scenarios 4 60 under Scenario analysis
Beyond Budgeting 3 46 Managing without budgets
Big Data 1 5
Big Data 2 24
Bonuses And Profit-Sharing Schemes 4 62 Under Supplier contracts
Bottom Up 2 28
Bottom-Up Approach 3 39
Bottom-Up Approach 3 43
Budget 3 34
Budget And Schedule Variances 4 63
Budget Variances 3 40
Budgetary Slack (Referred To As Padding The Budget) 3 43 bottom-up approach
Budgeted Balance Sheet 3 39
Budgeted Income Statement 3 39
Budgeting 1 14 (Calculation Part)
Budgeting 3 34
Bullen And Rockart 1981 2 29
Business Case For Projects 4 56 Project selection
Business Cycle 1 13
Business Intelligence 2 24
Business Intelligence (Bi) 5 85 Benchmarking - External (industry)
Business Model Canvas 5 78 marketing-oriented strategic framework
Business Process Management (Bpm) 6 96
Capital Charge 4 60 Residual income (RI)
Capital Equipment 1 5
Capital Expenditure 5 79
Capital Expenditure Budget 3 35
Capital Expenditure Budget 3 39
Carrots 5 87
Cascading Performance Measures 5 79
Cash Budget 3 39
Cash Budget Template 1 14 (Calculation Part)
Cash Cows - The Bcg Matrix 1 11
Cash In Bank 3 39
Causal Relationships 5 79
Cause-And-Effect Relationships 5 76
Cause-Effect Relationships 5 79
Causes Of Change In Business Environment 1 4
Challenges For International Projects 4 55
Challenges For Virtual Project Teams 4 55
Changing Requirements 4 54 (in international project teams)
Characteristics And Limitations Of Different Kinds Of
Information 2 22
Characteristics Of Information 2 23
Checklist In Project Completion & Review 4 66 in project completion & review
Clan Culture 5 84
Classification Of Info 2 23
Cloud Computing 1 5
Cogs Busget 3 38
, Collaboration 4 54 (in international project teams)
Collaboration Strategy 1 6
Collaborations 4 50
Comparability 2 23
Competence Trust 4 55 virtual project teams
Completion Decision 4 66 in project completion & review
Components Of A Master Budget In Activity-Based Budgeting 3 46
Confidentiality 4 65 probity (honesty/integrity) in projects
Confidentiality 5 74 APES 110 Code of Ethics
Conflict Of Interest 4 65 probity (honesty/integrity) in projects
Conformance (Corporate Governance) 5 73
Consolidation—Roll-Up 2 24
Contextual 2 23
Contingency 應急theory 5 74,75 Theories related to performance management
Continuous Improvement 6 94,95
Continuous Improvement 6 96
Continuous Improvement (Ci) 6 98
Control Point 4 63 Earned value (EV) method
used by principals to monitor the actions of
Control Systems 5 74 their agents
Controllable Cost 3 35
Controlling Phase 3 39
Corporate Governance 5 73
Corporate Social Responisbility 1 1
Corporate Social Responsibility 1 5
Coso’S Enterprise Risk Management – Integrated Framework
(Coso 2004) 5 73
Cost Category 6 104
Cost Centre 1 6
Cost Committed In Product Life Cycle 6 94
Cost Control 4 62 Under Supplier contracts
Cost Drivers -Abc 6 89
Cost Incurrence In Product Life Cycle 6 94
Cost Leadership 5 76 competitive strategy - Porter (1980)
Cost To Serve 6 104
Cost Variance 4 49
Cost-Benefit Analysis 5 84 The importance of performance improvement
Cost–Benefit Analysis 5 83
Cost-Plus Basis 4 63 Under Supplier contracts
Costs And Benefits Of Performance Management 5 83
Costs Of Controlling Quality 6 101
Costs Of Failing To Control Qiality 6 101
Cranfield University Academics 5 78
Crash Time (Crashing Projects) 4 62
Crashing Projects 4 62
Critical Path 4 62 under PERT
Critical Path Method (Cpm) - Crashing Projects 4 62
Critical Success Factor Approach 2 29
Critical Success Factors (Csfs) 5 71 one of the performance measures
Cultural Fluency 4 50
Culturally Sensitive 4 50
Currency Movements 4 49
Custodian Of Information 2 27
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