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MAS · Introductory

MAS — Management Advisory Services

Cost behavior, CVP analysis, budgeting and capital-investment decisions.

Instructor: Optima, The Strategist EKII AI Faculty

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MAS

Course content

3 modules · 96 lessons

1.Management Accounting 58 lessons

1.1 Objectives, role, and scope of management accounting
1.1.1 Basic management functions and concepts
1.1.2 MA vs cost accounting vs financial accounting
1.1.3 Roles of controller and treasurer
1.1.4 International certifications in management accounting
1.1.5 Global trends in management accounting
1.2 Concepts & techniques for planning and control
1.2.1 Cost terms, concepts, and behavior
1.2.1.1 Nature and classification of costs
1.2.1.2 Cost behavior analysis (variable, fixed, mixed, step)
1.2.1.3 Splitting mixed cost (high-low, scatter, least-squares)
1.2.1.4 Cost prediction (correlation, regression, learning curves)
1.2.2 Cost-Volume-Profit (CVP) analysis
1.2.2.1 Uses, assumptions and limitations
1.2.2.2 Factors affecting profit
1.2.2.3 Breakeven point (units & peso)
1.2.2.4 Target profit
1.2.2.5 Sensitivity analysis (indifference point)
1.2.2.6 Sales mix in multi-product companies
1.2.2.7 Margin of safety and operating leverage
1.2.2.8 CVP scenarios (step fixed, multiple drivers)
1.2.3 Standard costing and variance analysis
1.2.3.1 Journal entries
1.2.3.2 Direct material variance
1.2.3.3 Direct labor variance
1.2.3.4 Factory overhead variance (two/three/four-way)
1.2.4 Variable vs Absorption Costing
1.2.4.1 Product cost vs period cost
1.2.4.2 Inventory costs comparison
1.2.4.3 Fixed factory overhead treatment
1.2.4.4 Reconciliation of operating income
1.2.5 Financial planning and budgets
1.2.5.1 Budgeting process
1.2.5.2 Master budget and components
1.2.5.3 Types of budgets (static, flexible, zero-based, continuous)
1.2.5.4 Budget variance analysis
1.3 Concepts & techniques for performance measurement
1.3.1 Responsibility accounting and transfer pricing
1.3.1.1 Decentralization, segment reporting, goal congruence
1.3.1.2 Controllable/non-controllable, direct/common costs
1.3.1.3 Responsibility centers (cost, revenue, profit, investment)
1.3.1.4 Segmented income statement
1.3.1.5 Performance margin (manager vs segment)
1.3.1.6 ROI, residual income, EVA
1.3.1.7 Rationale for transfer price
1.3.1.8 Transfer pricing schemes
1.3.2 Balanced scorecard
1.3.2.1 Nature and perspectives
1.3.2.2 Financial and non-financial measures
1.4 Concepts & techniques for decision making
1.4.1 Relevant costing and differential analysis
1.4.1.1 Identification of relevant costs
1.4.1.2 Opportunity costs
1.4.1.3 Total and differential approaches
1.4.1.4 Types of decisions (make/buy, special order, drop, sell/process, pricing)
1.4.1.5 Probability analysis (expected value)
1.4.1.6 Decision tree diagram
1.4.1.7 Linear programming
End-of-module quiz

2.Financial Management 36 lessons

2.1 Objectives and scope of financial management
2.1.1 Nature, purpose, and scope
2.1.2 Role of financial managers
2.2 Concepts & techniques for planning, control & decision making
2.2.1 Financial statement analysis
2.2.1.1 Vertical analysis
2.2.1.2 Horizontal analysis
2.2.1.3 Cash flow analysis (free cash flow)
2.2.1.4 Gross profit variance analysis
2.2.1.5 Financial ratios (Du Pont model)
2.2.1.6 Financial forecasting (AFN)
2.2.2 Working capital management
2.2.2.1 Concepts and significance
2.2.2.2 Investment and financing policies
2.2.2.3 Cash and marketable securities management
2.2.2.4 Receivables management
2.2.2.5 Inventory management (EOQ, safety stock, reorder point)
2.2.2.6 Sources of short-term funds
2.2.2.7 Cost of short-term funds
2.2.3 Capital budgeting
2.2.3.1 Capital investment decision factors
2.2.3.2 Non-discounted techniques (payback, ARR)
2.2.3.3 Discounted techniques (NPV, IRR, PI, EAA)
2.2.3.4 Project screening, ranking, capital rationing
2.2.3.5 Sensitivity analysis
2.2.4 Risks and leverage
2.2.4.1 Types of risks
2.2.4.2 Measures of risk
2.2.4.3 Operating, financial and total leverage
2.2.5 Capital structure and long-term financing
2.2.5.1 Capital structure management
2.2.5.2 Sources of intermediate and long-term financing
2.2.5.3 Cost of capital (WACC, marginal cost)
2.2.6 Financial markets
2.2.6.1 Money markets
2.2.6.2 Capital market (fixed income, stock market)
End-of-module quiz

3.Economic Concepts 2 lessons

3.1 Macroeconomics
3.2 Microeconomics
End-of-module quiz

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This course includes

3 modules
96 lessons
Subject: Management Advisory Services
Level: Introductory
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