Managerial Accounting

  1. Advanced Managerial Accounting Topics
    1. Just-In-Time Systems
      1. JIT Philosophy
        1. Key Features
          1. Pull Production System
            1. Reduced Setup Times
              1. Supplier Partnerships
                1. Employee Empowerment
                2. Benefits of JIT
                  1. Inventory Reduction
                    1. Quality Improvement
                      1. Cost Savings
                      2. JIT Implementation Challenges
                        1. Cultural Changes
                          1. Supplier Development
                            1. System Integration
                          2. Total Quality Management
                            1. TQM Principles
                              1. Customer Focus
                                1. Continuous Improvement
                                  1. Employee Involvement
                                  2. Quality Costs
                                    1. Prevention Costs
                                      1. Quality Planning
                                        1. Training Programs
                                          1. Equipment Maintenance
                                          2. Appraisal Costs
                                            1. Inspection Activities
                                              1. Testing Procedures
                                              2. Internal Failure Costs
                                                1. Rework Costs
                                                  1. Scrap Costs
                                                  2. External Failure Costs
                                                    1. Warranty Costs
                                                      1. Customer Complaints
                                                    2. Quality Cost Reporting
                                                      1. Quality Improvement Programs
                                                      2. Theory of Constraints
                                                        1. TOC Fundamentals
                                                          1. Constraint Identification
                                                            1. Physical Constraints
                                                              1. Market Constraints
                                                                1. Policy Constraints
                                                                2. Five-Step TOC Process
                                                                  1. Identify Constraints
                                                                    1. Exploit Constraints
                                                                      1. Subordinate Everything
                                                                        1. Elevate Constraints
                                                                          1. Repeat the Process
                                                                          2. Throughput Accounting
                                                                            1. Throughput Measurement
                                                                              1. Operating Expense Control
                                                                                1. Investment Minimization
                                                                              2. Lean Accounting
                                                                                1. Lean Manufacturing Principles
                                                                                  1. Value Stream Costing
                                                                                    1. Performance Measurement in Lean
                                                                                      1. Elimination of Waste
                                                                                      2. Target Costing
                                                                                        1. Target Costing Process
                                                                                          1. Market-Driven Pricing
                                                                                            1. Cost Reduction Strategies
                                                                                              1. Value Engineering
                                                                                              2. Life Cycle Costing
                                                                                                1. Product Life Cycle Stages
                                                                                                  1. Life Cycle Cost Components
                                                                                                    1. Strategic Cost Management