[AICPA 시험과목별 주요내용] BEC (5) - Operations Management (15~25%)

Business Environment and Concepts 주요내용
(Wiley CPAexcel Exam Review 2017년판 기준)
Operations Management (15~25%)

Financial and Nonfinancial Measures of Performance

Quality Management
Balanced Scorecard and Benchmarking
Competitive Analysis
Ratio Analysis
Risk Management
Performance Improvement Tools

Cost Accounting

Manufacturing Costs
Spoilage, Cost, and Inventory Flow
Cost Behavior Patterns
Cost-Volume-Profit Analysis
Absorption and Direct Costing
Job Costing
Process Costing
Joint and By-Product Costing
Sales and Direct Cost Variance Analysis
Overhead Variance Analysis

Process Management

Cost Relevance
Special Decisions
Transfer Pricing
Activity-Based Costing and Process Management

Planning Techniques

Budgeting
Forecasting Tech niques