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Management Accounting & Applied Finance (MAAF119) (6 / 7. Analysing…
Management Accounting & Applied Finance (MAAF119)
1. Management Accounting & Strategy
Business Strategy Tools
SWOT
Generic Strategies (Porter)
Fundamental Ethical Principles :
2. Managing Business Risk
Identifying Business Risk
Risk Treatments
Hedging (Interest Rate & FOREX)
3. Analysing Operations
Porter's Value Chain
Outsourcing
Make vs Buy Analysis
4 / 5. Performance Measures
i. KPIs & Balanced Scorecards
SMART Criteria
Goals & KPIs Must = SMART
Balanced Scorecard
4 Perspectives
Mix of Categories of KPIs
ii. Budgeting & Forecasting Systems
Budgeting Methodologies
How to Analyse a Budget
6 / 7. Analysing Actual Performance
Trend Analysis
Ratio Analysis
Variance Analysis
Benchmarking Process
Performance Reporting
Return on Investment
Economic Value Added
8. Pricing Policy
Drivers of Price Setting
Pricing Models
Cost Based
Demand Based (Only When Observable)
Value Chain Base + Options
Life Cycle Revenue Management
Target Pricing
9 / 10. Cost Management
Traditional Costing vs Life-Cycle Costing
Managing Costs Through Target Costing
Cost-Volume-Profit Analysis
Assumptions
How to Calculate Break-Even Point
Target Profit Levels
Multiple Products
Resource Constraints
Activity Based Costing
Customer Profitability Analysis
11. Working Capital Management
Importance of Working Capital
Components of Working Capital
Techniques for Managing Working Capital
12. Investment Decisions
Calculation of WACC
De-gearing and re-gearing betas
Capital Budgeting Techniques
Calculation of NPV
Relevant Cash Flows
Tax Shield
13. Business Valuations
Valuation Approaches
Income-Based
Market-Based
Cost Based
14 / 15. Business Funding
Short Term vs Medium Term vs Long Term Funding
Sources of Short Term Funding
Sources of Medium Term Funding
Sources of Long Term Funding
Methods of Equity Raising