Wiley CMA Learning System Exam Review 2013. Part 1, Financial Planning, Performance and Control + Test Bank

Englisch

9781118480588

John Wiley & Sons

IMA

Taschenbuch

Acknowledgements of Subject Matter Experts ix Candidate Study Information xi How to Use the CMA Learning System(r) xv Create a Study Plan xix Introduction 1 Section A Planning, Budgeting, and Forecasting 3 Topic 1: Budgeting Concepts 5 Topic 2: Forecasting Techniques 23 Topic 3: Budgeting Methodologies 47 Topic 4: Annual Profi t Plan and Supporting Schedules 59 Topic 5: Top-Level Planning and Analysis 87 Practice Questions: Planning, Budgeting, and Forecasting 105 Section B Performance Management 115 Topic 1: Cost and Variance Measures 117 Topic 2: Responsibility Centers and Reporting Segments 151 Topic 3: Performance Measures 163 Practice Questions: Performance Management 191 Section C Cost Management 201 Topic 1: Measurement Concepts 203 Topic 2: Costing Systems 229 Topic 3: Overhead Costs 261 Topic 4: Operational Effi ciency 279 Topic 5: Business Process Performance 297 Practice Questions: Cost Management 313 Section D Internal Controls 325 Topic 1: Risk Assessment, Controls, and Risk Management 327 Topic 2: Internal Auditing 349 Topic 3: Systems Controls and Security Measures 363 Practice Questions: Internal Controls 383 Section E Professional Ethics 389 Topic 1: Ethical Considerations for Management Accounting and Financial Management Professionals 393 Practice Questions: Professional Ethics 405 Essay Exam Support Materials 407 Essay Exam Study Tips 411 Examples of Essay Question Answers 413 Practice Essay Questions and Answers 423 Answers to Section Practice Questions 481 Appendix A: ICMA Learning Outcome Statements--Part 1 545 Bibliography 557 Registration for the Wiley CMA Learning System Exam Review 561 Index 565

190 mm

13 cm