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Technical

Management Control Systems Logo cgma

  Kaplan Publishing Limited |   $55.00 - 65.00 |   CPE: 2.0 |   AICPA |   Feb 2015 |   Business Mgmt. & Organization |   AICPA Store

This CPE course is included in the 50+ hours of CGMA Strategic Management Accounting. It can also be purchased individually or as a part of Governance and Risk Management.

This CPE course looks at management control systems and their characteristics. It examines Systems theory and organizational work design. It addresses the need for management control systems to adapt to changing environments and methods used for those purposes. It explains the process of transfer pricing used in cases of inter-divisional trading and its objectives. It discusses the effects of international transfer pricing, differing tax rates, cash flow, and currency management, and provides case studies based on real-world events.

Topics Discussed

  • Business unit performance and appraisal, including transfer pricing and taxation, reward systems and incentives
  • Non­financial measures and their interaction with financial measures
  • Risks of performance measurement, including the Balanced Scorecard
  • Lean systems
  • Cost of quality
  • Dysfunctional behavior associated with measures of control and direction
  • Application of control systems and related theory to the design of management accounting control systems and information systems in general
  • Control systems within functional areas of a business including human resources, sales, purchases, treasury, distribution, and IT
  • Identification of appropriate responsibility and control centers within the organization
  • Performance target setting
  • Performance appraisal and feedback
  • Cost of quality applied to the management accounting function and “getting things right first time”
  • Responses to risks in control systems for management

Learning Objectives

When you complete this course, you will be able to:

  • Identify appropriate performance measures considering the impact of transfer pricing and taxation, rewards systems and incentives.
  • Identify risks of performance measurement and select the appropriate recommended solutions for the risks of dysfunctional behavior arising from the associated models of performance measurement.
  • Distinguish traditional from modern manufacturing.

Who Will Benefit?

  • CGMA exam candidates
  • Management accountants wanting to develop skills in governance and risk management

DISCOUNTS

CGMA designation holders qualify for additional discounts on this product.

In order to receive your special pricing, you must be registered and signed in. View the complete list of development products available on CGMA.org.

Topics covered:
  • Management accounting: CGMA exam preparation: CPA pathway to CGMA, Intermediate
  • Management accounting: Technical: Management reporting & analysis: Performance management, Intermediate
Who Will Benefit?
  • CGMA exam candidates
  • Management accountants wanting to develop skills in governance and risk management
Topics Discussed
  • Business unit performance and appraisal, including transfer pricing and taxation, reward systems and incentives
  • Non­financial measures and their interaction with financial measures
  • Risks of performance measurement, including the Balanced Scorecard
  • Lean systems
  • Cost of quality
  • Dysfunctional behavior associated with measures of control and direction
  • Application of control systems and related theory to the design of management accounting control systems and information systems in general
  • Control systems within functional areas of a business including human resources, sales, purchases, treasury, distribution, and IT
  • Identification of appropriate responsibility and control centers within the organization
  • Performance target setting
  • Performance appraisal and feedback
  • Cost of quality applied to the management accounting function and “getting things right first time”
  • Responses to risks in control systems for management
Learning Objectives

When you complete this course, you will be able to:

  • Identify appropriate performance measures considering the impact of transfer pricing and taxation, rewards systems and incentives.
  • Identify risks of performance measurement and select the appropriate recommended solutions for the risks of dysfunctional behavior arising from the associated models of performance measurement.
  • Distinguish traditional from modern manufacturing.

This CPE course is included in the 50+ hours of CGMA Strategic Management Accounting. It can also be purchased individually or as a part of Governance and Risk Management.

This CPE course looks at management control systems and their characteristics. It examines Systems theory and organizational work design. It addresses the need for management control systems to adapt to changing environments and methods used for those purposes. It explains the process of transfer pricing used in cases of inter-divisional trading and its objectives. It discusses the effects of international transfer pricing, differing tax rates, cash flow, and currency management, and provides case studies based on real-world events.

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