Q1 – Target costing, ABC
　　Q2 –Price strategy; Linear program; Relevant cost; pay off table
　　Q3 – Theory of type of budgeting system; time series
　　Q4 – Mix and Yield variance; basic variance with idle time; Variance performance discussion
　　Q5 – Performance *uation (financial & non-financial); Building block model to analysis the performance
　　Note: Tips is only for reference, and lecturer is not responsible for it.