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| | Key Topics | |-------------|----------------| | A. Strategic planning and control | Mission, stakeholder analysis, environmental audits (PESTEL, Porter’s Five Forces), strategic options (Ansoff, Boston Matrix). | | B. Economic and external factors | Impact of macroeconomics on performance, transfer pricing, risk and uncertainty. | | C. Performance measurement systems | Financial vs. non-financial (Balanced Scorecard, Performance Prism, Building Blocks model). | | D. Strategic performance measurement | ROI, RI, EVA™, benchmarking, target setting. | | E. Performance evaluation and control | Variance analysis (advanced), learning curves, quality management (TQM). | | F. Current developments | Environmental management accounting, Big Data, sustainability, ethical issues. |