Performance Management

Performance Management！咱就是说，不过就是建立整体框架。下个考季必然通过。

Performance Management

• information
• special cost manage accounting techniques
  • marginal cost
    • fixed cost时当成一个整体来计算的
    • inventory的价值估量是variable cost
  • absorption cost
  • activity-based costing
  • life cycle costing
  • target costing
  • throughput accounting
  • environmental accounting
• decision-making techniques
  • cost volume profit analysis 本量利分析
    • single本量利分析
    • multi-pro本量利分析
  • limiting factors
    • single
    • several
  • pricing
    • 理论
      • demand function
        • price elasticity of demand
      • tabular approach
      • algebraic approach
        • margin cost=margin revenue,
        • MC=VC,MR=a-2bQ
        • 计算方法：1.MR=MC；2.计算b=▲P/▲Q；3.用Q计算出price(P=a-bQ)，此价格为利润最大时的价格；4.计算此时的最大利润。
    • cost-based pricing
      • full cost/marginal cost + profit
      • advantage: 简单、快速、便宜；免去收集市场需求和竞争对手信息的成本；所有成本覆盖确保获利 disadvantages: 过于关注内部；价格随吸收率随意性
    • pricing stratagy
  • relevant cost analysis
    • relevant cost
      • machine cost
      • material cost
        • not in stock:需要再购买→相关成本为current price
        • in inventory
          • continual use:用完得抓紧补上→相关成本为current price
          • no other use：用完就是实现他的价值→相关成本为resale price
          • scarce:
      • labour cost
        • spare capacity：再进行工作是义务→无相关成本
        • full capacity
          • hire more：相关成本为工资
          • can't hire and allocate：相关成本为lost contribution + LC
    • decision making
      • make/buy & outsource
        • make/buy cost VS outsource cost
        • 外包优点：1.解放成本；2.节约成本；3.专业性强；4.节约劳动力；5.灵活应对需求 外包缺点：1.机要信息；2.物流控制；3.质量保证；4.可靠灵活的供应商；5.丧失内 部技能；6.影响员工moral
      • shut-down decision
        • loss revenu VS saved cost
        • 子主题
      • one-off contract
        • 子主题
      • further procesing decision
  • risk and uncertainty
• budgeting
• standard costing
• performance measure/control