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Lean Accounting · Paper 16 Strategic Cost Management | CA CMA CS Hub

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CMA
Final
Strategic Cost Management
Quality Cost Management
Lean Accounting

4

Lean Accounting

Paper 16 Strategic Cost Management · CMA · Final · Entry 10 of 39

Syllabus edition being verified

The chapter structure below is taken from the official Paper 16 syllabus page. We are confirming which edition of the syllabus it belongs to, so the list of study materials for this paper will be completed once that is settled. The chapter list itself is unaffected.

Sits under Module 2 Quality Cost Management in the official syllabus

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All 39 entries in Paper 16

A: Strategic Cost Management for Decision Making

Introduction to Strategic Cost Management4 chapters

This entry is transcribed from “CMA Syllabus 2022” (CMA Syllabus 2022). View the source →

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4

Supply Chain Management

Module 2Quality Cost Management5 chapters

Managing Quality in Competitive Environment
Cost of Quality
Total Quality Management
Lean AccountingYou are here
Six Sigma

Module 3Decision Making Techniques8 chapters

Decisions involving Alternative Choices
Pricing Decisions and Strategies
Transfer Pricing
Relevant Cost Analysis
Target Costing
Product Life Cycle Costing
Asset Life Cycle Costing
Decision Making using Probability

Module 4Activity Based Management and Just in Time (JIT)5 chapters

Activity Based Cost Management - Concept, Purpose, Benefits, Stages, Relevance in Decision-making and its Application in Budgeting, Responsibility Accounting, Traditional vs. ABC System – Comparative Analysis
JIT – Introduction, Benefits, Use of JIT in measuring the Performance
Throughput Accounting
Back flush Accounting
Benchmarking

Module 5Evaluating Performance2 chapters

Variance Analyses
Uniform Costing and Inter-firm comparison

B: Quantitative Techniques in Decision Making

Linear Programming
Transportation
Assignment
Game Theory
Simulation
Network analysis – PERT , CPM
Learning Curve
Business Application of Maxima and Minima
Business Forecasting Models – Time Series and Regression Analysis
Introduction to Tools for Data Analytics