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 |
