本课程旨在系统讲解业绩管理的核心理论与方法。内容涵盖专业成本与管理会计、决策技术、预算与控制以及绩效评估四大模块。学员将学习从传统与作业成本法到本量利分析、预算编制、差异分析及部门绩效评估等关键工具，培养运用财务信息进行有效规划、控制和决策的能力，以提升组织整体业绩。

视频课程目录：
1. 课程概述
2. 专业成本与管理会计
3. 决策技术
4. 预算与控制
5. 绩效评估




├─{01}--Courseoutline
│ (1.1)--1.Introduction.pdf
│ [1.1]--1.Introduction.mp4
│
├─{02}--Specialistcostingandmanagementac
│ (2.1.1)--2.Traditionalcosting1.pdf
│ (2.1.2)--3.Traditionalcosting2.pdf
│ (2.2)--4.Activitybasedcosting.pdf
│ (2.3)--5.Lifecyclecosting.pdf
│ (2.4)--6.Targetcosting.pdf
│ (2.5)--7.ThroughputAccounting.pdf
│ (2.6)--8.EnvironmentalAccounting.pdf
│ [2.1.1]--2.Traditionalcosting1.mp4
│ [2.1.2]--3.Traditionalcosting2.mp4
│ [2.2]--4.Activitybasedcosting.mp4
│ [2.3]--5.Lifecyclecosting.mp4
│ [2.4]--6.Targetcosting.mp4
│ [2.5]--7.Throughputaccounting.mp4
│ [2.6]--8.Environmentalaccounting.mp4
│
├─{03}--Decisionmakingtechniques
│ (3.1.1)--9.CVPAnalysis1.pdf
│ (3.1.2)--10.CVPAnalysis2.pdf
│ (3.2.1)--12.Limitingfactoranalysis2.pdf
│ (3.2.2)--11.Limitingfactoranalysis1.pdf
│ (3.3.1)--13.Pricingdecision1.pdf
│ (3.3.2)--14.Pricingdecision2.pdf
│ (3.4.1)--15.Short-termdecisions1.pdf
│ (3.4.2)--16.Short-termdecisions2.pdf
│ (3.5.1)--17.Riskanduncertainty1.pdf
│ (3.5.2)--18.Riskanduncertainty2.pdf
│ [3.1.1]--9.CVPAnalysis1.mp4
│ [3.1.2]--10.CVPAnalysis2.mp4
│ [3.2.1]--12.Limitingfactoranalysis2.mp4
│ [3.2.2]--11.Limitingfactoranalysis1.mp4
│ [3.3.1]--13.Pricingdecision1.mp4
│ [3.3.2]--14.Pricingdecision2.mp4
│ [3.4.1]--15.Short-termdecisions1.mp4
│ [3.4.2]--16.Short-termdecisions2.mp4
│ [3.5.1]--17.Riskanduncertainty1(2).mp4
│ [3.5.2]--18.Riskanduncertainty2.mp4
│
├─{04}--Budgetingandcontrol
│ (4.1.1)--19.Budgetarysystem1.pdf
│ (4.1.2)--20.Budgetarysystem2.pdf
│ (4.2)--21.Learningcurve.pdf
│ (4.3)--22.Standardcosting.pdf
│ (4.4.1)--23.Varianceanalysis1.pdf
│ (4.4.2)--24.Varianceanalysis2.pdf
│ (4.4.3)--25.Varianceanalysis3.pdf
│ (4.5.1)--26.Planningandoperationalvarianc.pdf
│ (4.5.2)--27.Planningandoperationalvarianc.pdf
│ (4.6)--28.Performanceanalysis1.pdf
│ [4.1.1]--19.Budgetarysystem1.mp4
│ [4.1.2]--20.Budgetarysystem2.mp4
│ [4.2]--21.Learningcurve.mp4
│ [4.3]--22.Standardcosting.mp4
│ [4.4.1]--23.Varianceanalysis1.mp4
│ [4.4.2]--24.Varianceanalysis2.mp4
│ [4.4.3]--25.Varianceanalysis3.mp4
│ [4.5.1]--26.Planningandoperationalvarianc.mp4
│ [4.5.2]--27.Planningandoperationalvarianc.mp4
│ [4.6]--28.Performanceanalysis1.mp4
│
└─{05}--Performancemeasurement
(5.1.1)--29.PerformanceMeasurement1.pdf
(5.1.2)--30.PerformanceMeasurement2.pdf
(5.2.1)--31.DivisionalPerformance1.pdf
(5.2.2)--32.PerformanceMeasurement2.pdf
(5.3)--33.Furtheraspects.pdf
[5.1.1]--29.PerformanceMeasurement1.mp4
[5.1.2]--30.PerformanceMeasurement2.mp4
[5.2.1]--31.DivisionalPerformance1.mp4
[5.2.2]--32.DivisionalPerformance2.mp4
[5.3]--33.Furtheraspects.mp4