Content Specification Outline
Cost & variance measures 原価差異
Comparison of actual to planned results | 予実差異比較 |
Use of flexible budgets to analyze performance | 変動予算を用いた業績分析 |
Management by exception | 例外管理 |
Use of standard cost systems | 標準原価計算制度の活用 |
Analysis of variation form standard cost expectations | 目標原価との差異分析 |
Responsibility centers & reporting segments
Types of responsibility centers | 会計責任の種類 |
Transfer pricing | 移転価格(仕切り価格) |
Reporting of organizational segments | セグメント組織の会計報告 |
Performance measures
Product profitability analysis | 製品別収益性分析 |
Business unit profitability analysis | 事業別収益性分析 |
Customer profitability analysis | 顧客別収益性分析 |
Return on investment | 投資利益率(ROI) |
Residual income | 残余利益(RI) |
Investment base issues | 投資基準の論点 |
Key performance indicators (KPIs) | 業績管理指標(KPI) |
Balanced scorecard | バランスト・スコアカード |