First, the accounting part.
1. On the theoretical structure of accounting
[Hint] Research methods of accounting theory; Accounting standards research, such as economic consequences analysis of accounting standards formulation; Analysis of the elements of constructing accounting theory system, such as accounting objectives, accounting environment and accounting methods. Research on China's characteristic accounting theory system: the innovation of accounting theory in the era of knowledge economy, such as human resource accounting and green accounting; Research on the evolution of accounting theoretical structure: a comparison between Chinese and foreign accounting theoretical structures.
2. Comparison and enlightenment of Chinese and foreign accounting reports
[Hint] The significance and function of accounting report; Differences between Chinese and foreign accounting reports; Analysis of the reasons for the differences between Chinese and foreign accounting reports: countermeasures to further improve China's accounting reports.
3. Reflections on China's specific accounting standards
[Hint] The meaning and function of accounting standards; The current situation of accounting standards construction in China; To study the problems existing in the formulation or implementation of specific accounting standards and analyze the reasons; Countermeasures to further improve China's accounting standards system.
4. Thinking about the authenticity of accounting information
[Hint] Definition of authenticity; Analysis of Factors Affecting the Authenticity of Accounting Information: Study on the Relationship between Authenticity and Relevance of Accounting Information: Analysis on the Status Quo and Causes of Accounting Information Quality in Chinese Enterprises: Study on the Consequences of Accounting Information Distortion: Countermeasures to Control Accounting Information Distortion.
5. On human resource accounting
[Hint] The meanings of human resources, human assets and human capital; Research on accounting objectives, basic assumptions and definition of accounting elements of human resource accounting: confirmation research of human resource accounting: measurement research of human resource accounting, including measurement of human resource cost and human resource value. Research on information disclosure of human resources accounting: accounting of workers' rights and interests.
6. Discussion on accounting policies.
[Hint] The meaning and types of accounting policies; Principles and procedures for formulating or selecting accounting policies; Research on the motivation of accounting policy making or choice: analysis of factors affecting accounting decision-making department or choice; The choice scope of accounting policy; Consequences of accounting policies; Analysis of accounting policy choice of listed companies in China.
7. Discussion on the Establishment of Financial Instrument Accounting in China
[Hint] The research objects of financial instrument accounting can be divided into basic financial instrument accounting and derivative financial instrument accounting; Research on derivative financial instruments and their characteristics: the influence of financial instrument innovation on traditional financial accounting theory includes the influence on accounting standards, the influence on traditional accounting confirmation theory and the influence on traditional accounting measurement theory; Study on the recognition, measurement and reporting of derivative financial instruments.
8. Accounting Thinking about Goodwill
[Hint] The meaning and characteristics of goodwill; Cause analysis of goodwill; The present situation of goodwill accounting research; Study on the Confirmation of Goodwill: Study on the Measurement of Goodwill: Study on the Disclosure of Goodwill Accounting Information.
9. National and international nature of accounting
[Prompt] The attribute of accounting; The meaning and characteristics of accounting nationalization and internationalization; An analysis of the relationship between accounting nationalization and internationalization: a study on the conflict and coordination between accounting localization and internationalization.
10. Research on revaluation and appreciation of legal property
[Prompt] Accounting attribute of legal property; The premise of legal property revaluation; Economic effects of legal property revaluation; Accounting treatment method of legal property revaluation; Accounting information disclosure of legal assets revaluation.
1 1. On reorganization accounting
[Tip] The meaning of asset reorganization; The way of asset reorganization and the research content of asset reorganization accounting; Analysis of the current situation of reorganization accounting research: research on reorganization accounting objectives and accounting assumptions: research on confirmation and measurement of reorganization accounting: information disclosure of reorganization accounting.
12. Establishment of modern enterprise system and accounting supervision
[Hint] Modern enterprise system and corporate governance structure; The relationship between accounting objectives and accounting supervision; Characteristics of accounting supervision under modern enterprise system: the position of accounting supervision in corporate governance structure: improving corporate governance structure through accounting supervision.
13. Reflections on several issues of bankruptcy liquidation accounting
[Hint] The impact of bankruptcy liquidation on traditional accounting theory includes the impact on accounting objectives, accounting assumptions and accounting principles. Research on accounting objectives of bankruptcy liquidation: determination of bankruptcy liquidation date: research on principles and methods of accounting information disclosure in bankruptcy liquidation: analysis of social cost of bankruptcy.
Research on Accounting Management System
[Hint] The meaning and research object of accounting management system; Analysis of the defects and causes of China's current accounting management system: the differences between planned economy and market economy: the innovations of China's accounting management system include accountant appointment system and chief financial officer system.
System, special inspection system. Research on the general law of the development of accounting management system in China.
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[Hint] The meaning of accounting objectives; Two views on accounting objectives: decision usefulness theory and principal-agent theory; research on the relationship between accounting objectives and corporate governance structure and modern enterprise system; accounting objectives and accounting information quality; how to construct accounting objectives suitable for China's reality?
16. Study on contingencies
[Prompt] The meaning and characteristics of contingencies; The judgment of contingency and the application of conservatism principle: the recognition and measurement of contingent assets and contingent income; the disclosure of contingent accounting information, such as on-balance sheet and off-balance sheet disclosure; How to deal with the relationship between the disclosure of contingent information and the protection of trade secrets?
On the Construction of Accounting Discipline System
[Hint] The deficiency of the traditional accounting discipline system; On the necessity and urgency of accounting education reform: under the new situation (such as the influence of China's entry into WTO on accounting education, the wide application of computer and network technology, etc.). ), the construction goal of accounting discipline system should indicate which level of education it belongs to, such as undergraduate, junior college or postgraduate. Research on the specialty setting of accounting discipline: on the construction of teaching materials; Improve teaching methods and means; Comprehensive evaluation of the effect of accounting discipline system.
18. Legal responsibility of accounting work
[Hint] Analysis of the essence and legal characteristics of accounting; Criminal Law, Securities Law, Company Law and other relevant laws in China stipulate the legal responsibility of accounting work: the significance and basis analysis of the legal responsibility of the person in charge of the unit in the Accounting Law; The imperfection of various legal responsibilities and the direction to be improved in the future.
19. Construction of enterprise internal accounting system
[Hint] The nature and function of enterprise accounting system; The relationship between corporate governance and internal control mechanism of enterprises; The relationship between internal control mechanism and internal accounting control: the relationship between internal accounting system and internal audit system; Principles and basic methods of designing internal accounting system in enterprises: the position of internal accounting system in the whole organizational structure of enterprises; Analysis on the present situation and reasons of the construction of internal accounting system in Chinese enterprises: institutional arrangement and effect evaluation of effective implementation of internal accounting system in enterprises.
20. Information disclosure of listed companies
[Hint] Motivation of information disclosure of listed companies; Standardized procedures and systems for information disclosure of listed companies; Quality requirements and principles of information disclosure of listed companies; Initial information disclosure (such as prospectus), regular information disclosure (such as annual report and interim report) and temporary information disclosure of listed companies.
22. Accounting professional ethics
[Hint] The meaning of accounting professional ethics; Basic professional ethics of accountants; Specific requirements of accounting personnel's professional ethics; Self-discipline mechanism of accounting professional ethics; Analysis of the current situation of professional ethics of accounting practitioners in China: countermeasures to improve accounting professional ethics.
23. Research on Debt Restructuring Accounting
[Hint] What are the major changes between the newly revised and promulgated debt restructuring standards and the original debt restructuring standards? Reasons for redefining the meaning of debt restructuring; Changes in the way of debt restructuring; Changes in accounting treatment under different debt restructuring methods; International research on debt restructuring standards.
24. Research on the Economic Consequences of Accounting Standards and Systems
[Hint] Accounting standards; Accounting system; The relationship between accounting standards and accounting system; The role of accounting standards and accounting system; The influence of accounting standards and accounting system on economic activities.
25. Discussion on capitalization of borrowing costs
[Hint] The concept and content of borrowing costs; Principles of accounting recognition of borrowing costs; Calculation and analysis of capitalization amount of borrowing costs; Problems existing in the accounting treatment of loan expenses; Suggestions on further improving the accounting treatment of borrowing costs.
26. About accounting information disclosure system
[Hint] The significance of accounting information disclosure; Contents of accounting information disclosure; The present situation of corporate accounting information disclosure in China: countermeasures and suggestions to further improve accounting information disclosure.
27. On China's Accounting Standards System
[Hint] The composition of the accounting standards system (consisting of basic standards and some specific standards); After the promulgation of the basic standard 1992, it should be revised now; At present, it is necessary to speed up the formulation of specific guidelines for some emerging businesses.
28. On the disclosure scope of accounting reports
[Prompt] Accounting statements; Contents to be disclosed in the accounting report; Disclosure method of accounting report; The significance of accounting report disclosure; The significance of accounting report disclosure; Principles to be followed in the disclosure of accounting reports.
29. Problems and countermeasures of China's CPA system.
[Hint] The system of certified public accountants; The role of CPA system; Problems existing in China's current CPA system; Factors affecting the system of certified public accountants.
30. Thoughts on Strengthening Accounting Supervision
[Hint] Accounting supervision; The purpose of accounting supervision; The scope of accounting supervision; Reasons for the weakening of accounting supervision; The influence of enterprise internal mechanism and external environment on accounting supervision.
3 1. Discussion on Futures Accounting
[Hint] The significance of learning futures accounting; The influence of futures accounting on traditional accounting theory (including confirmation, measurement, recording and reporting) and its countermeasures; Research on accounting treatment of floating gains and losses-research on trading margin management: research on accounting treatment of pledge: research on hedging accounting, including the conditions of hedging futures trading and accounting treatment of hedging gains and losses; A comparative study of Chinese and foreign futures accounting.
32. On Accounting Environment
[Hint] Accounting and accounting environment can be elaborated in a specific environment, such as legal environment, political and economic environment, social and cultural environment and educational environment. Analysis of the demand and supply environment of accounting information: accounting environment and environmental accounting; Accounting in IT era and network environment: changes in accounting environment and accounting model; Analysis of accounting environment elements; Changes of accounting environment under planned economy and market economy system.
33. Non-monetary transaction accounting research
【 Hint 】 Study on the entry value of substitute assets in non-monetary transactions; The phenomenon of profit manipulation in non-monetary transactions and its preventive measures: A study on non-monetary transactions of affiliated enterprises —— Defects and improvement methods of non-monetary transactions in the current accounting system: Comparing the differences between Chinese and foreign non-monetary transaction standards, we can choose a country or make a general comparison between China and foreign countries.
34. Internal control system under modern enterprise governance mechanism
[Hint] Analysis of the constituent elements of effective internal control; Constructing the internal control system under the modern enterprise governance mechanism: Reflections on corporate governance under the modern enterprise system —— Construction of enterprise internal control objectives: Research on the performance, causes and countermeasures of the failure of enterprise internal control system: How to organically combine the corporate governance structure with the internal control framework?
35. Research on impairment accounting
[Hint] The practical significance of theoretical research on impairment accounting; The theoretical basis of impairment accounting; Recognition and measurement of impairment accounting; Practical difficulties in implementing impairment accounting; Future prospect of impairment accounting development.
36. On the Accounting Supervision System under the New Accounting Law
[Hint] The background of the new accounting method; The definition of accounting supervision in the new accounting law: the accounting supervision system under the new accounting law: the conditions for the new accounting law to play an effective role in accounting supervision.
37. Accounting requirements of the new Accounting Law
[Hint] The background of the new accounting method; The differences between the new accounting law and the original accounting law in accounting; The practical significance of the new "Accounting Law" to make special provisions on enterprise accounting: the conditions for the new "Accounting Law" to effectively play its accounting role.
38. On Accounting Legal Responsibility
[Hint] The concept and performance of accounting legal liability; The difference between accounting legal responsibility and auditing legal responsibility; The concrete manifestation of accounting legal responsibility; Typical case analysis; Countermeasures to effectively evade accounting legal responsibility.
39. Research on Stock Option Accounting
[Hint] The emergence and function of stock option accounting; The present situation of implementing stock option accounting in Chinese enterprises: what problems should be solved in the effective formulation and implementation of stock option accounting; Suggestions on further improving stock option accounting in China.
40. Research on the Curriculum System of Accounting Specialty
[Hint] The present situation of accounting curriculum system; Analysis on the Curriculum System of Accounting Major in Developed Countries of Higher Education —— The Relationship between the Educational Objectives of Accounting Major and the Curriculum System: Measures to Further Improve the Curriculum System of Accounting Major in China.
Second, the financial management part
1. Research on dividend policy of listed companies
[Hint] From the perspective of dividend policy theory, this paper analyzes the types, advantages and disadvantages of dividend policy of listed companies, and puts forward the factors that should be considered in formulating dividend policy and suggestions to improve the current situation in combination with the current situation of dividend distribution of listed companies in China, such as not paying dividends and being greatly influenced by relevant policies.
2. Ownership structure and corporate governance
[Hint] Different ownership structures will form different governance models, and the arrangement of corporate governance structure will also cause changes in the ownership structure. Drawing lessons from the market-oriented corporate governance structure in Europe and America, Japan and Germany centralized control the antagonistic relationship between governance structure and equity structure, and explored the measures to optimize the equity structure of China companies and how to establish a modern corporate governance structure.
3. Research on the financial standards of enterprise rights issue.
[Hint] Rights issue is an important financing behavior of enterprises, and different rights issue standards will lead to different financial and accounting behaviors of enterprises. At present, there are some problems in China's financial standards for rights issue, such as how to solve this problem by manipulating statements to meet the requirements. For example, on the basis of the return on net assets, increase the income quality index and cash flow index.
4. Research on decision-making of capital cost
[Tip] The concept of capital cost; The economic meaning and measurement method of capital cost; The application of capital cost in financing decision-making, such as determining the source and scale of financing; The role of capital cost in investment decision-making; The role of capital cost in distribution decision.
5. Research on enterprise/enterprise group financial management system
【 Hint 】 (1) The formation mode of enterprise groups: holding type, mixed type (including centralization type and human rights type). (2) Compare the two modes: the decision-making matters of the group company, the advantages and disadvantages of the mode, the purpose of establishment, the positioning of the headquarters, the relationship between subsidiaries and the group company, etc. (3) The design principles and ideas of the group company's financial system. (4) Analysis of financial control mode of group companies. Comparison and choice between centralization and decentralization. The choice of the company in different stages, different strategies and different environments.
6. Operator's salary plan
[Hint] (1) The purpose and significance of the design. (2) Theoretical explanation of operator's incentive. (3) Discuss the time, quantity, source, exercise price, evaluation index system and cooperation case of compensation scheme framework options. (4) External environment support and support in the implementation of salary scheme.
7. Manage the performance evaluation system.
【 Hint 】 (1) The purpose and function of management performance evaluation. (2) Distinguish between business performance and management performance. (3) Develop key performance evaluation indicators (deleted). (4) Determine the main indicators, auxiliary indicators, revised indicators and rejected indicators. (5) Determine the respective weights and scores of each index.
8. Financial risk assessment system
[Hint] (1) The importance of financial risk assessment. (2) The focus of financial risk assessment. Risk indicators of financial capital preservation: margin of safety, capital preservation amount, amount and contribution rate; Liquidity indicators: current ratio, quick ratio, cash ratio and interest multiple; throw
Asset profit rate indicators: sales profit rate, asset profit rate, current asset profit rate, fixed asset profit rate, earnings before interest and tax, net asset profit rate, EPS；; Market competitive advantage index: the sales ratio (or growth rate) of our company in comparable industries and the sales ratio (or growth rate) of our company in the same industry in this region. Cash plan adequacy ratio, integrity of cash assets, etc. (3) Problems that should be paid attention to in financial risk assessment.
9. Enterprise operational capability analysis system
[Hint ]( 1) The importance of operational capability analysis. Operational capacity reflects the asset utilization efficiency of an enterprise, and the analysis of operational capacity can not only reveal the liquidity of assets, but also point out the direction for improving asset utilization efficiency. (2) Factors affecting operational capacity. (3) Construction of operational capability analysis index system. Including short-term asset operation ability, long-term asset operation ability and total asset operation ability.
10. enterprise profitability analysis system
[Hint] (1) The importance of profitability analysis. The concept of profitability; The purpose of profitability analysis; Importance of profitability analysis. (2) Factors affecting profitability. Production capacity, marketing ability, cost level, financial situation and risk. (3) the measurement basis of profitability. Main business profit, operating profit, total profit and net profit. (4) The construction of profitability index system. Profitability of production and operation business, profitability of total assets, profitability of net assets and earnings per share, etc.
1 1. Enterprise financial crisis early warning system
[Hint] The causes of financial crisis and the significance of early warning; Basic characteristics of financial crisis early warning indicators; The setting of financial crisis early warning index system; Determination of critical value of crisis, etc.
12. Research on financial strategy of enterprises/enterprise groups
[Hint] The meaning and basic theory of financial strategy; The basic function of financial strategy; Planning of financial strategic objectives; Key factors of successful implementation of financial strategy, etc.
13. Research on financial policies of enterprises/enterprise groups
[Hint] The meaning and function of fiscal policy; The composition of financial policy; Specific formulation of financial policies; Guarantee system for effective implementation of fiscal policy.
14. Research on investment policies of enterprises/enterprise groups
[Hint] The meaning and function of investment policy; Definition of investment policy composition, investment field, investment mode, investment quality standard and investment financial standard; Guarantee system for effective implementation of investment policy.
15. Talking about the strategic development structure of an enterprise from a company
【 Hint 】 By comparing several companies, the decisive factors for the success or failure of strategic development structure are put forward. The meaning and function of strategic development structure; Orientation of strategic development structure; Guarantee system for effective implementation of strategic development structure.
16. Conflicts of interest and coordination between parent and subsidiary companies of enterprise groups
[Hint] The focus and performance of the contradiction between parent company and subsidiary company; The root of the contradiction between parent company and subsidiary company; Basic principles to be followed in coordinating the handling of contradictions between parent and subsidiary companies; Institutional arrangement of rights, responsibilities and interests of parent-subsidiary companies.
17. Research on the hierarchical structure system of enterprise investment decision-making
[Hint] The strategic significance of investment decision; Principles of establishing corporate governance structure and investment decision-making hierarchy; Division of investment decision-making power; Security system, improve the efficiency of investment decision-making.
Financial swap and capital structure
[Hint] The meaning and types of financial swap; Function and risk-return characteristics of (different types of) financial swaps; The relationship between financial swap and capital structure and its advantages and disadvantages; The basic strategies of financial swap and capital structure adjustment: prevention of financial swap risks, etc.
19. Research on dividend policy of enterprise groups
[Hint] The meaning and function of dividend policy; Compared with a single corporate enterprise, the basic characteristics of the dividend policy of enterprise groups; The target orientation of enterprise group dividend policy: the decision-making power of enterprise group dividend policy; Contradiction and coordination between parent company and subsidiary company in dividend policy orientation.
20. Research on investment financial standards
[Hint] The meaning and function of investment and financial management criteria; Composition of investment financial standards; Basic factors that should be considered when determining investment financial standards; The formulation of specific financial standards and the selection of benchmark values.
2 1. Research on Enterprise Value
[Hint] (1) The purpose of enterprise value research. (2) Enterprise value evaluation procedures. 3) Enterprise value evaluation method. Discount method: free cash flow discount method, income present value method, etc. Non-discount method: net book value method, etc. (4) Characteristics, applications and problems needing attention of various methods. (5) Explore ways to enhance the company's value (financial and non-financial).
22. Environmental budget management system and budget mechanism
[Hint] (1) Study the significance of the budget environmental guarantee system to budget implementation. (2) Optimization and integration of organizational structure. Traditional organizational structure: functional structure, distribution structure, regional structure, matrix structure, the shortcomings of this organizational structure and the contradiction between budget management. Process integration of organizational structure: principles, procedures and methods of integration (activity analysis, elimination of non-value-added activities and rapid response to the market). (3) Reconstruction: the innovation of budget organization system. Types of responsibility centers, budget content and management of each center. (4) Establish a budget management committee.
23. Research on the financial problems of enterprise mergers and acquisitions
[Hint] We should focus on one aspect: (1) the valuation of the target company's merger and acquisition. (2) the way of mergers and acquisitions. (3)M&A's target selection .. (4) Adequate payment methods. (5) Post-merger integration. (6) Performance evaluation of the merged group company. (7) should be combined with specific cases to write.
24. Research on Stock Assets Reorganization of Enterprises/Enterprise Groups
[Prompt] (1) The current situation of the stock assets of group enterprises: amount, control, turnover, profitability, etc. (2) What's wrong with the status quo? (3) Ways to revitalize existing assets: splitting, restructuring, divestiture, repurchase and separation. (4) Specific operation contents, advantages and disadvantages and application scope of each mode. (5) Comparison of various modes. (6) Use cases to illustrate.
39. Analysis of financial statements of listed companies
[Hint] (1) Financial analysis characteristics of listed companies. (2) Information used in financial analysis of listed companies. Prospectus, listing announcement, regular financial reports, interim reports and other securities market information. (3) Main indicators of financial analysis of listed companies. Earnings per share, net assets per share, price-earnings ratio, etc. (4) Matters needing special attention in the analysis of financial analysis indicators of listed companies.
40. Basic analysis of financial information quality of listed companies
[Hint] (1) The meaning of financial information quality of listed companies. (2) The importance of financial information quality analysis of listed companies. (3) Factors affecting the quality of financial information of listed companies. Including the external environment; Policies and regulations; Enterprise internal control system; Selection and change of accounting policies, etc. (4) Basic analysis methods of financial information quality of listed companies.
4 1. Discussion on the Curriculum System of Finance
[Hint] Point out the main defects of the current financial curriculum system; Based on the orientation of professional training objectives, combined with the requirements of social development for talent quality and knowledge structure, set up relevant curriculum system; Explain the main obstacles and solutions.
Third, the management accounting part.
1. Study on the Application of Variable Cost Method
[prompt]; Similarities and differences between variable cost and full cost: comparative analysis of variable cost method and inventory cost calculation: variable cost method and profit and loss calculation principle; Research on the relationship between variable cost method and product price: application research of variable cost method in short-term business decision: analysis of application environment of variable cost method: how to realize the integration of variable cost method and absorption cost method; On the improvement and development trend of variable cost method.
2. Assumptions, premises and principles of management accounting
【 Hint 】 The meaning and significance of management accounting hypothesis; Analysis of the difference between management accounting hypothesis and financial accounting hypothesis: research on the composition of basic assumptions of management accounting: discussion on the principles of management accounting.
3. Investment decision analysis method
[Hint] The concept and significance of investment decision; How to grasp the capital budget; What are the procedures for investment decision? Investment decision-making method system; What factors should be considered in investment decision-making; Calculation method of net cash flow of the project; The necessary rate of return on investment; Measurement and prevention of investment risk; Application requirements of discount method in investment decision-making; Calculation and application of investment payback period: calculation and application of investment return rate; Calculation and application of net present value method: calculation and application of profitability index method: calculation and application of internal rate of return method: how to make renovation decision; How to make lease and purchase decisions; How to make investment scale decision; How to analyze uncertain investment projects; How to make limited investment decisions?
4. Research on management accounting and its professional ethics.
【 Hint 】 Professional ability and quality requirements of management accounting; On the position of management accounting in the framework of modern enterprise management —— Research on accounting professional ethics and management accounting professional ethics: honesty and management accountant.
5. Budget management research
[Hint] Conceptual analysis of budget management; Research on the relationship between budget management and plan management: how to understand the content system of budget management; How to build a budget management operation system; Analysis of the difference between comprehensive budget and financial budget: budget process design under corporate governance: how corporate strategy restricts budget objectives; Application analysis of budgeting methods (regular budget, zero-based budget, flexible budget, rolling budget, probability budget); Principles and methods of budget control; Several forms of budget control; The construction of budget adjustment system; Establishment and perfection of budget evaluation system.
6. Research on Activity-Based Costing
【 Hint 】 The concepts of activity-based costing and activity-based costing management; A preliminary study of homework and homework process: a preliminary understanding of cost elements and driving factors; Environmental requirements analysis of activity-based costing: Basic procedures of activity-based costing; Activity-based cost management program; Difficulties and countermeasures of implementing activity-based cost management.
7. Research on responsibility accounting
[Hint] Concept analysis of responsibility accounting; The development stages of responsibility accounting and the characteristics of each stage; Theoretical basis of responsibility accounting; Similarities and differences between responsibility accounting and financial accounting: analysis of characteristics and types of responsibility accounting center: nature and characteristics of investment center; The characteristics, types and scope of adaptation of profit centers; Characteristics and scope of application of cost center; The reporting system of responsibility accounting; Accounting procedure of responsibility accounting; Single track system and dual track system; Construction of responsibility accounting system of group companies.
8. Research on performance evaluation system
[Hint] Content analysis of performance evaluation system; The basis and principle of performance evaluation system; Performance evaluation index system; Financial evaluation and non-financial evaluation; Balanced scorecard; How to use economic added value (EVA) and market added value (MVA); Key points of strategic performance evaluation; Correlation analysis between performance evaluation and salary system: how to build a comprehensive performance evaluation system?
9. Standard cost study
[Tip] The concept of standard cost; Type of standard cost; The role of standard cost; Type and selection of standard cost; Direct material standard cost; Direct labor standard cost; Standard cost of manufacturing expenses; Price standard; Dose standard; List of standard costs.
10. Research on strategic management accounting
[Hint] The definition, formation and development process of strategic management accounting; Theoretical basis of strategic management accounting; The content system of strategic management accounting; Basic methods of strategic management accounting;
1 1. Study on internal transfer price
【 Hint 】 Definition and function of internal transfer price; Type of internal transfer price; Characteristics and application scope of internal transfer price based on market price: characteristics and application scope of internal transfer price based on "cost"; Characteristics and scope of application of agreement pricing; Dual internal transfer price system.
Analysis and research on cost difference.
【 Hint 】 Cost variance and variance analysis; Favorable differences and unfavorable differences; Price difference and dose difference; Direct material cost difference; Efficiency difference and consumption difference; Double difference analysis and triple difference analysis; Accounting treatment of cost difference; Cost variance carry-forward.
13. About sensitivity analysis
[Hint] Sensitivity analysis; Sensitivity analysis in cost-volume-profit analysis; Sensitivity analysis in investment decision; Application conditions and limitations of sensitivity analysis.