Summary Index of SMA

A
Activity-based costing Module 6 (Part B)
Activity-based management Module 6 (Part D)
Activity-based budgeting Module 3 (Part E)
Activity value analysis Module 6 (Part D)
Accessibility Module 5 (Part C) – Characteristics of performance measures
and targets/ Module 2 (Part B) – Quality of information
Accurate costing Module 6 (Part B)
Additive Module 2 (Part C) - ① Strategic information
Aggregation Module 2 (Part B) – Methods of aggregation and integration of
information
Agency theory Module 5 (Part A) – Theories related to performance
management
Adaptability/ Alternatives Module 2 (Part D) – Feasibility and criteria for a new information
system
Appraisal costs Module 6 (Part E) – Total quality management
Analyst/ Adviser Module 1 (Part C) – Analyst, Business adviser, Partner
Augmented Module 6 (Part C) – Hard and soft functions

B
Balanced Scorecard (BSC) Module 5 (Part B)
Backflush costing Module 5 (Part C) - Characteristics of performance measures
and targets
Backward integration Module 1 (Part E) – Porter’s five forces model
Barrier to implementation of performance management systems Module 5 (Part B) – The role of performance management in
implementing and monitoring strategy
Beyond budgeting (BB) Module 3 (Part E)
Benchmarking Module 5 (Part C)
Best practice benchmark Module 5 (Part C) - Benchmarking
Behavioural consequences Module 5 (Part C) – Behavioural consequences of performance
management
Break-even point Module 1 (Part B) - ② Operational management
Breakthrough Module 2 (Part C) - ① Strategic information
Business environment Module 1 (Part D) – Causes of change in the business
environment
Business process management Module 6 (Part D)
Business model canvas Module 5 (Part B)
Business intelligence (BI) Module 2 (Part B)
Business adviser Module 1 (Part C) – Analyst, Business adviser, Partner
Budgeted balance sheet Module 3 (Part B) – Preparing financial budgets
Budgetary slack Module 3 (Part D) – Participate budgeting
Boston Consulting Group (BCG) matrix Module 1 (Part E)
Bottom-up approach Module 3 (Part D) – Participate budgeting
Big data Module 2 (Part B)
Big data capability Module 2 (Part D) – Feasibility and criteria for a new information
system
Blind cost cutting Module 6 (Part d) – Strategic cost management

C
Cash budget Module 3 (Part B) – Preparing financial budgets
Capital expenditure budget Module 3 (Part B) – Preparing financial budgets
Capacity cost rate Module 6 (Part B) – Time-driven activity-based costing
Cascading performance measures Module 5 (Part B)
CVP analysis Module 1 (Part B) - ② Operational management
Challenges Module 1 (Part D)
Channels Module 6 (Part D) – Activity-based management and continuous
improvement
Critical Success Factor (CSF) Module 2 (Part D) – Inadequate reports or unavailable suitable
reports
Critical path

, Crashing projects Module 4 (Part D) - ③ Critical path method – crashing projects
Corporate Social Responsibility (CSR) Module 2 (Part A) – Corporate social responsibility/integrated
reporting/ Module 5 (Part A) – Performance and sustainability
Corporate governance Module 5 (Part A) – Governance, Risk and Performance
management
Continuous improvement (CI) Module 6 (Part D)
Contingency theory Module 5 (Part A) – Theories related to performance
management
Conventional ABC Module 6 (Part B) – Time-driven activity-based costing
Contribution margin Module 1 (Part B) - ② Operational management
Contemporary skills Module 1 (Part C) – Contemporary skills
Contextual Module 2 (Part B) – Quality of information
Control Module 2 (Part B) – Costs and benefits of information
Control systems Module 2 (Part B) - ③ Production planning and control systems
Conformance Module 5 (Part A) – Governance, risk and performance
management
Comparability Module 2 (Part B) – Characteristics of information
Comprehensiveness Module 2 (Part D) – Feasibility and criteria for a new information
system
Competence trust Module 4 (Part B) – Virtual project teams
Complementary Module 2 (Part C) - ① Strategic information
Complexity Module 6 (Part D) – Activity-based management and continuous
improvement
Community Module 2 (Part A) – Identifying users with different information
needs
Cost of goods sold budget Module 3 (Part B) – Preparing operational budgets in
Cost of finished goods inventory manufacturing organizations
Cost of manufacturing
Cost centres Module 3 (Part A) – Relationship with responsibility accounting
Cost drivers Module 6 (Part B) – Activity-Based Costing
Cost leadership Module 5 (Part B) – Performance management and control –
their role in strategy
Cost variance Module 4 (Part E) – Monitoring costs
Cost performance index (CPI)
Cost commitment / Cost incurrence Module 6 (Part D) – Product life cycle
Cost differences between customers Module 6 (Part F) – Customer profitability analysis
Collaborations Module 4 (Part A) – Organizational structures for projects
(Supplier) Cost performance ratio Module 6 (Part E) – Vendor or supplier selection
Customer value Module 1 (Part A)
Customer profitability analysis Module 6 (Part F)
Customer net margin and cost to serve
Customer relationship management systems Module 2 (Part B) - ④ Customer relationship management
systems
Customer orientation Module 5 (Part B) – Operational and strategic performance
Custodian of information Module 2 (Part C)
Customisation Module 2 (Part D) – Feasibility and criteria for a new information
system
Clarity Module 5 (Part C) – Characteristics of performance measures
and targets
Cloud computing Module 5 (Part B) – The role of information systems in
performance management
Creators Module 1 (Part C) – Contemporary skills and techniques
Cybernetic Module 5 (Part B) – Strategy and management control

D
Data Module 2 (Preview)
Data warehouse/ Data mining Module 2 (Part B) – Data warehousing and data mining
Data steward/ Data custodians Module 2 (Part C) – Custodian of information
Data flow diagram (DFD) Module 2 (Part D) – Lack of information
Data discovery Module 2 (Part B) – Business Intelligence