Financial Management (FM)

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ACCA の学習者向けの無料Financial Management (FM)学習ノート。各章のリンクから、要点・例題・練習問題への導線にアクセスできます。

A. Financial management function

The nature and purpose of financial management
Financial objectives and relationship with corporate strategy
Stakeholders and impact on corporate objectives
Financial and other objectives in not-for-profit organisations

B. Financial management environment

The economic environment for business
The nature and role of financial markets and institutions
The nature and role of money markets

C. Working capital management

The nature, elements and importance of working capital
Management of inventories, accounts receivable, accounts payable and cash
Determining working capital needs and funding strategies

D. Investment appraisal

Investment appraisal techniques
Allowing for inflation and taxation in DCF
Adjusting for risk and uncertainty in investment appraisal
Specific investment decisions (lease or buy, asset replacement, capital rationing)

E. Business finance

Sources of, and raising, business finance
Estimating the cost of capital
Sources of finance and their relative costs
Capital structure theories and practical considerations
Finance for small- and medium-sized entities (SMEs)

F. Business valuations

Nature and purpose of the valuation of business and financial assets
Models for the valuation of shares
The valuation of debt and other financial assets
Efficient market hypothesis (EMH) and practical considerations in the valuation of shares

G. Risk management

The nature and types of risk and approaches to risk management
Causes of exchange rate differences and interest rate fluctuations
Hedging techniques for foreign currency risk
Hedging techniques for interest rate risk

H. Employability and technology skills

Use computer technology to efficiently access and manipulate relevant information
Work on relevant response options, using available functions and technology, as would be required in the workplace
Navigate windows and computer screens to create and amend responses to exam requirements, using the appropriate tools
Present data and information effectively, using the appropriate tools

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