Part 1: 財務計画・業績管理・分析

Section D 原価管理

Part 1 Section D.5. Business Process Improvement 業務改善

The Cost of Quality 品質原価計算 PAF approach Conformance cost 品質適合原価 Prevention cost 予防原価   不良品の製造を予防するためにかかるコスト...
Section D 原価管理

Part 1 Section D.3. Overhead Costs 間接費

Determining the Level of Activity 活動基準の決定 Supply denominator level conceptsTheoretical or ideal capacityPractical ca...
Section D 原価管理

Part 1 Section D.1. Measurement Concepts 評価基準の概念

Cost measurement methods コスト評価手法 CostAccumulationDM/DLRateDM/DLApplicationBaseOHApplication RateOHAllocation BaseSta...
Section E 内部統制

Part 1 Section E.1. Governance, Risk, and Compliance ガバナンス、リスク、コンプライアンス

概要 内部統制の目的to prevent something from going wrong 不正行為の防止to set up to assist the organization in the achievement of it...
Section A 財務諸表報告の決定

Part 1 Section A.2. Recognition, Measurement, Valuation, and Disclosure 認識、測定、評価と決算開示

Asset Valuation 資産の評価 Cash and Cash Equivalent 現金及び現金同等物 CashCash in BankCash in checking accountsCash in money m...
Section A 財務諸表報告の決定

Part 1 Section A.1. Financial Statements 財務諸表

The financial Statements The accounting equation Assets - Liability = Closing EquityClosing Equity = Opening Equ...