Explain the classification of costs and revenues. 2 Apply alternative costing techniques to products and services and explain variances. 3 Apply contribution analysis in decision making. 3 Performance measurement Indicative Coverage Identify and explain performance measurement needs. 2 Calculate and explain the performance of products and business segments. 3 Describe the use of financial and non-financial indicators in performance 3 measurement. Describe the leading models of performance measurement system including triple 1 bottom line management and balanced scorecard. Pricing strategies and decisions Indicative Coverage State the factors affecting pricing policies and describe pricing strategies. 2 the different approaches of pricing products and services considering external 3 market factors and internal cost structures. Working capital management Indicative Coverage Describe the principles of working capital management. 2 Apply the procedures involved in working capital management to calculate the funding 3 requirements for working capital of different types of organizations. Strategic management accounting Indicative Coverage Explain current issues in strategic management accounting. 2 Explain the linkages between management accounting and the strategic management 2 of an organization. Describe the business planning processes including the development of corporate 2 strategic plans. Explain organizational changes methodologies and processes and variations in 2 business models.
Explain the classification of costs and revenues. 2 Apply alternative costing techniques to products and services and explain variances. 3 Apply contribution analysis in decision making. 3 Performance measurement Indicative Coverage Identify and explain performance measurement needs. 2 Calculate and explain the performance of products and business segments. 3 Describe the use of financial and non-financial indicators in performance measurement. 3 Describe the leading models of performance measurement system including triple bottom line management and balanced scorecard. 1 Pricing strategies and decisions Indicative Coverage State the factors affecting pricing policies and describe pricing strategies. 2 the different approaches of pricing products and services considering external market factors and internal cost structures. 3 Working capital management Indicative Coverage Describe the principles of working capital management. 2 Apply the procedures involved in working capital management to calculate the funding requirements for working capital of different types of organizations. 3 Strategic management accounting Indicative Coverage Explain current issues in strategic management accounting. 2 Explain the linkages between management accounting and the strategic management of an organization. 2 Describe the business planning processes including the development of corporate strategic plans. 2 Explain organizational changes methodologies and processes and variations in business models. 2
CRQ_Apr2015.docx