CAP2 MA

Key areas include;

• Learning curve calculations; and
• Learning curve theory.

Key areas include;

• Sales Price & Volume Variances; and
• Sales Mix & Quantity Variances.
• Market Size & Share Variances.

Key areas include;

• Sales Price & Volume Variances; and
• Sales Mix & Quantity Variances.

Key areas include;

• Sales Price & Volume Variances
• Sales Mix & Quantity Variances; and
• Market Size & Market Share Variances.

Key areas include;

• Labour Mix & Yield Variances
• Labour Rate Variance; and
• Planning & Operating Variances.

Key areas include;

• Labour Mix & Yield Variances
• Labour Rate & Efficiency Variances; and
• Planning & Operating Variances.

Key areas include;

• Material Price & Usage Variances;
• Planning & Operating Variances; and
• Narrative requirements on variances.

Key areas include;

• Exam technique – answering narrative questions at CAP2 SFMA; and
• Balanced Scorecard – application to a company; and
• Critical analysis of particular performance measures.

Key areas include;

• Performance management systems; and
• Non-financial measures of sustainability; and
• Limits of benchmarking.

Key areas include;

• Transfer pricing calculation scenarios – negotiation; and
• Negotiated transfer prices

Key areas include;

• Transfer pricing calculation scenarios – negotiation; and
• Head office involvement in transfer prices

Key areas include;

• ROCE, RI & EVA calculations; and
• Discussion of issues, limitations and ethical considerations.

Key areas include;

• ROCE, RI & EVA calculations; and
• Discussion of limitations.