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CPE Self-Study
Financial Decision Making
NASBA FIELD OF STUDY
Business Management and Organization
LEVEL
Intermediate
CPE CREDITS
Online: 26.0
This CGMA track covers breakeven analysis, relevant costs and decision making, linear programming, transfer pricing, investment appraisal techniques, pricing strategy, risk and uncertainty in decision making, and risk management.

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Product details

Who Will Benefit?

  • Management accountants wanting to develop skills in financial performance management
  • CGMA exam candidates

Topics Discussed:

  • Introduction to breakeven analysis
  • Introduction to relevant costs and revenues
  • Linear programming and decision making: minimal contractual requirements
  • Transfer pricing
  • The time value of money
  • Decision trees and multi-stage decision problems

Learning Objectives

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

  • Apply breakeven analysis in multiple product contexts
  • Apply cost analysis techniques to calculate relevant costs
  • Apply elements of linear programming to short term pricing and product decisions
  • Calculate transfer prices and profitability when transfer pricing is implemented
  • Recognize the financial consequences of dealing with long-run projects, in particular the importance of accounting for the “time value of money”
  • Identify decision makers’ attitudes to risk and effect on decision making

This CPE course is included in the 60+ hours of Financial Performance Management Program.

Financial Decision Making includes nine CPE courses that cover breakeven analysis, relevant costs and decision making, linear programming, transfer pricing, investment appraisal techniques, pricing strategy, risk and uncertainty in decision making, and risk management.

Breakeven Analysis Includes details regarding breakeven analysis, more formally known as Cost-Volume-Profit Analysis, and includes multiple illustrations.

Relevant Cost and Decision Making Explores relevant costs and revenues, including characteristics of relevant costs, non-relevant costs, opportunity cost, as well as incremental revenue.

Linear Programming Includes a step-by-step technique which requires the translation of a decision problem into a system of variables, equations and inequalities.

Transfer Pricing Examines transfer pricing, including setting a transfer price for inter-divisional transactions.

Investment Appraisal Techniques I Explores the time value of money and expands on the three main reasons for it: consumption preferences, impact of inflation, and risk.

Investment Appraisal Techniques II Explores dealing with risk in investment appraisal decisions and provides in-depth information on how to deal with this type of risk.

Pricing Strategy Explores alternative strategies that an organization may adopt in the pricing of its products or services. 

Risk and Uncertainty in Decision Making Identifies how risk and uncertainty can be built into the decision making process.

Risk Management Explores what risk is, why a business would incur risk, and it describes the risk management cycle as well as identifying and categorizing risks.

Ratings and reviews
Author(s)

Kaplan Publishing Limited

Publisher

American Institute of CPAs

The American Institute of CPAs (AICPA) is the world’s largest member association representing the CPA profession, with more than 418,000 members in 143 countries, and a history of serving the public interest since 1887. AICPA members represent many areas of practice, including business and industry, public practice, government, education and consulting.

The AICPA sets ethical standards for the profession and U.S. auditing standards for private companies, nonprofit organizations, federal, state and local governments. It develops and grades the Uniform CPA Examination, and offers specialized credentials for qualified professionals who concentrate on personal financial planning; forensic accounting; business valuation; and information management and technology assurance. With The Chartered Institute of Management Accountants (CIMA), it offers the Chartered Global Management Accountant (CGMA) designation, which sets the global benchmark for quality and recognition in management accounting.

The AICPA and CIMA also make up the Association of International Certified Professional Accountants (the Association), which represents public and management accounting globally, advocating on behalf the public interest and advancing the quality, competency and employability of CPAs, CGMAs and other accounting and finance professionals worldwide.

The AICPA maintains offices in New York, Washington, DC, Durham, NC, and Ewing, NJ.

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Price:
$419.00
Member Quantity:
Nonmember Quantity:
Quantity:
Estimated total:
$419.00
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CREDIT INFO
CPE credits
Online
: 26.0
NASBA Field of Study
Business Management and Organization
Level
Intermediate
Prerequisites
None
ADVANCE PREPARATION
None
Delivery Method
QAS Self-Study
Course acronym
FPM-FDM
GROUP PRICING
Contact a representative for group pricing.
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