[BEC] Notes - BEC1 - Unit 1-1 to 6-4

BEC1 [○] Unit 1-1.
Management Accounting
管理会計

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−−−−−−−−−−
BEC1 [○] Unit 1-2.
Cost Accounting
原価計算

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−−−−−−−−−−
BEC1 [○] Unit 1-3.
4 Major Topics of Management Accounting
管理会計と4つの主要トピック

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−−−−−−−−−−
BEC1 [◎] Unit 1-4.
Basic Cost Concepts
基本的な原価の諸概念

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−−−−−−−−−−
BEC1 [◎] Unit 1-5.
Goods, Services and Cost Flows of Manufacturing Industry
製造業における財・サービスと原価の流れ

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BEC1 [◎] Unit 1-6.
WIP; Work in Process Account
仕掛品勘定

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−−−−−−−−−−
BEC1 [○] Unit 1-7.
Cost Allocation Basis and Calculation Methods
製造間接費の配賦基準及び計算方法

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BEC1 [○] Unit 1-8.
Budgeted Activity Level
予算操業度

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−−−−−−−−−−
BEC1 [○] Unit 1-9.
Calculation of Variable/Fixed FOH Allocation
変動/固定製造間接費の配賦額の計算

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−−−−−−−−−−
BEC1 [○] Unit 1-10.
Over/Under Application and Processing Methods
配賦過不足及び処理方法

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BEC1 [○] Unit 1-11.
Support Department
補助部門について

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−−−−−−−−−−
BEC1 [○] Unit 1-12.
Allocation of Support Department Costs
補助部門に集計された原価の処理方法

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−−−−−−−−−−
BEC1 [○] Unit 1-13.
Direct Method
間接配賦法

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BEC1 [○] Unit 1-14.
Step-Down Method
階梯式配賦法

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BEC1 [△] Unit 1-15.
Reciprocal Method
相互配賦法

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BEC1 [○] Unit 1-16.
Summary of Activity-Based Costing
活動基準原価計算の概要

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−−−−−−−−−−
BEC1 [◎] Unit 1-17.
Basic Concepts of ABC
ABCの中心概念

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−−−−−−−−−−
BEC1 [○] Unit 1-18.
Calculation of ABC
ABCにおける製造間接費の集計方法

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BEC1 [○] Unit 2-1.
Objectives of Product Costing
製品別原価計算の目的

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−−−−−−−−−−
BEC1 [○] Unit 2-2.
Job Consting and Process Costing
個別原価計算と総合原価計算

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★★★kevwords★★★

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−−−−−−−−−−
BEC1 [◎] Unit 2-3.
Procedure of Job Costing
個別原価計算の手順

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−−−−−−−−−−
BEC1 [○] Unit 2-4.
Basic Concepts of Process Costing and Calculation Methods
総合原価計算における基本概念及び計算方法

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−−−−−−−−−−
BEC1 [○] Unit 2-5.
Process Costing (1) Beginning Balance of WIP Exists
総合原価計算(1) 月初仕掛品が存在する場合

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−−−−−−−−−−
BEC1 [○] Unit 2-6.
Process Costing (2) Weighted-Average Method
総合原価計算(2) 加重平均法

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−−−−−−−−−−
BEC1 [○] Unit 2-7.
Process COsting (3) FIFO Method
総合原価計算(3) 先入先出法

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−−−−−−−−−−
BEC1 [△] Unit 2-8.
Process Costing (4) Cases Where Direct Materials are Added at Different Stages of Processing
総合原価計算(4) 直接材料費(DM)の投入度合いにも加味する場合

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−−−−−−−−−−
BEC1 [○] Unit 2-9.
Spoilage
支損品

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−−−−−−−−−−
BEC1 [○] Unit 2-10.
Joint Products and Byproducts
連産品と副産物

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−−−−−−−−−−
BEC1 [○] Unit 2-11.
Accounting Treatment of Joint Products
連産品の会計処理方法

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−−−−−−−−−−
BEC1 [○] Unit 2-12.
Accounting Treatment of Byproducts
副産物の会計処理方法

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−−−−−−−−−−
BEC1 [○] Unit 3-1.
Cost Behavior Analysis
原価態様分析

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BEC1 [○] Unit 3-2.
Cost Projection Methods
コスト予測の方法

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−−−−−−−−−−
BEC1 [◎] Unit 3-3.
CVP Analysis - Precondition
CVP分析の重要な前提条件

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BEC1 [○] Unit 3-4.
CVP Analysis - Chart
図表によるCVP分析

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−−−−−−−−−−
BEC1 [◎] Unit 3-5.
CVP Analysis - Numerical Formula
数式によるCVP分析

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BEC1 [△] Unit 3-6.
Margin of Safety
安全余裕率

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−−−−−−−−−−
BEC1 [◎] Unit 3-7.
Variable Costing vs Absorption Costing
直接原価計算と全部原価計算

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★★★kevwords★★★

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−−−−−−−−−−
BEC1 [◎] Unit 3-8.
Cost Accounting and Management
原価計算方法と経営管理

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★★★kevwords★★★

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−−−−−−−−−−
BEC1 [○] Unit 3-9.
Relevant Cost and Incremental Cost Analysis
関連原価と増分原価分析

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★★★kevwords★★★

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−−−−−−−−−−
BEC1 [○] Unit 3-10.
Decision Making on Incremental Cost Analysis
増分原価分析による意思決定

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★★★kevwords★★★

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−−−−−−−−−−
BEC1 [○] Unit 4-1.
Strategic Planning
戦略計画

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★★★kevwords★★★

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−−−−−−−−−−
BEC1 [○] Unit 4-2.
Process of Planning and Strategies
戦略と計画の策定プロセス

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−−−−−−−−−−
BEC1 [○] Unit 4-3.
Business Process Management; BPM
ビジネス・プロセス・マネジメント

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★★★kevwords★★★

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−−−−−−−−−−
BEC1 [○] Unit 4-4.
Use of External Resource
外部資源の活用

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−−−−−−−−−−
BEC1 [○] Unit 4-5.
Business Process Reengineering; BPR
ビジネス・プロセス・リエンジニアリング

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★★★kevwords★★★

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−−−−−−−−−−
BEC1 [○] Unit 4-6.
Budgeting Process and Role
予算の役割と作成のアプローチ

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−−−−−−−−−−
BEC1 [◎] Unit 4-7.
Operating Budget and Financial Budget
業務予算と財務予算

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−−−−−−−−−−
BEC1 [◎] Unit 4-8.
Static Budget
固定予算

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−−−−−−−−−−
BEC1 [◎] Unit 4-9.
Flexible Budget
変動予算

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−−−−−−−−−−
BEC1 [◎] Unit 4-10.
Standard Costing
標準原価計算

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−−−−−−−−−−
BEC1 [◎] Unit 4-11.
Variance Analysis - DM, DL
直接材料費と直接労務費の差異分析

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★★★kevwords★★★

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−−−−−−−−−−
BEC1 [◎] Unit 4-12.
Cause of Variance
価格差異と能率差異を生じさせる原因

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−−−−−−−−−−
BEC1 [△] Unit 4-13.
Variance Analysis - FOH
製造間接費の差異分析

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★★★kevwords★★★

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−−−−−−−−−−
BEC1 [△] Unit 4-14.
Variance Analysis - Variable FOH (1) Calculation of Standard Rate
変動製造間接費の差異分析(1) 標準配賦率の計算

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★★★kevwords★★★

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−−−−−−−−−−
BEC1 [△] Unit 4-15.
Variance Analysis - Variable FOH (2) Flexible Budget Variance
変動製造間接費の差異分析(2) 変動予算差異の分解

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★★★kevwords★★★

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−−−−−−−−−−
BEC1 [△] Unit 4-16.
Variance Analysis - Fixed FOH (1) Calculation of Standard Rate
固定製造間接費の差異分析(1) 標準配賦率の計算

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★★★kevwords★★★

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−−−−−−−−−−
BEC1 [△] Unit 4-17.
Variance Analysis - Fixed FOH (2) Flexible Budget Variance
固定製造間接費の差異分析(2) 変動予算差異

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★★★kevwords★★★

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−−−−−−−−−−
BEC1 [△] Unit 4-18.
Variance Analysis - Fixed FOH - Graphical Method of Variance Analysis
製造間接費(FOH)の差異分析―差異分析図

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−−−−−−−−−−
BEC1 [△] Unit 4-19.
2 Way Analysis / 3 Way Analysis / 4 Way Analysis
2分法/3分法/4分法

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−−−−−−−−−−
BEC1 [◎] Unit 5-1.
Responsibility Center
責任センター

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−−−−−−−−−−
BEC1 [◎] Unit 5-2.
Responsibility Center Reporting Format
責任会計の報告フォーマット

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BEC1 [△] Unit 5-3.
Transfer Price
振替価格の設定

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−−−−−−−−−−
BEC1 [#N/A] Unit 5-4.
Considerable Elements of Transfer Price
振替価格の決定における考慮すべきポイント

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−−−−−−−−−−
BEC1 [○] Unit 5-5.
Balanced Scorecard
バランスト・スコアカード

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BEC1 [◎] Unit 5-6.
The Four Perspectives of Balanced Scorecard
バランスト・スコアカードの4つの視点

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−−−−−−−−−−
BEC1 [◎] Unit 5-7.
Major Indicators of Balanced Scorecard
バランスト・スコアカードに用いられる代表的な指標

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−−−−−−−−−−
BEC1 [◎] Unit 5-8.
Return on Investment; ROI
投下資本利益率

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−−−−−−−−−−
BEC1 [◎] Unit 5-9.
3 Elements of ROE
ROEの3つの決定要因

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−−−−−−−−−−
BEC1 [◎] Unit 5-10.
Other Performance Measures-Relating to Financial Perspective
その他の財務関連指標

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−−−−−−−−−−
BEC1 [○] Unit 5-11.
Management Philosophies and Techniques
業務改善の為の経営哲学や経営手法

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−−−−−−−−−−
BEC1 [△] Unit 5-12.
Quality Control (1) Various Concepts
品質管理(1) 様々な概念

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−−−−−−−−−−
BEC1 [◎] Unit 5-13.
Quality Control (2) Quality Costing
品質管理(2) 品質コストと品質原価計算

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★★★kevwords★★★

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−−−−−−−−−−
BEC1 [○] Unit 6-1.
Overview of Project Management
プロジェクトマネジメントの概要

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★★★kevwords★★★

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−−−−−−−−−−
BEC1 [○] Unit 6-2.
Project Management - Planning, Management Techniques
プロジェクトの計画・管理の為の様々な技法

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★★★kevwords★★★

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−−−−−−−−−−
BEC1 [○] Unit 6-3.
Project Management - Documentation
プロジェクトの文書化

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★★★kevwords★★★

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−−−−−−−−−−
BEC1 [○] Unit 6-4.
Project Management - Risk Management
プロジェクトにおけるリスク管理

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★★★kevwords★★★

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−−−−−−−−−−

tag : CPA USCPA BEC BEC1

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