Section C 業績管理

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


Section C 業績管理

Part 1 Section C.2.2. Transfer Pricing 移転価格

仕切価格 Negotiated transfer pricing Positive Both the buying and selling divisions will participate in the negoti...
Section C 業績管理

Part 1 Section C.1. Cost and Variance Measures 原価差異

Flexible Budget Variances   ActualResults FlexibleBudgetVariances FlexibleBudget SalesVolumeVariances StaticB...