Management Accounting (MA)

6セクション · 25チャプター

ACCA の学習者向けの無料Management Accounting (MA)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. The nature, source and purpose of management information

Accounting for management
Sources of data
Cost classification
Presenting information

B. Data analysis and statistical techniques

Sampling methods
Analytical techniques in budgeting and forecasting
Summarising and analysing data
Spreadsheets

C. Cost accounting techniques

Accounting for material, labour and overheads
Absorption and marginal costing
Cost accounting methods
Alternative cost accounting principles

D. Budgeting

Nature and purpose of budgeting
Budget preparation
Flexible budgets
Asset budgeting and investment appraisal
Budgetary control and reporting
Behavioural aspects of budgeting

E. Standard costing

Standard costing system
Variance calculations and analysis
Reconciliation of budgeted and actual profit

F. Performance measurement

Performance measurement - overview
Performance measurement - application
Cost reductions and value enhancement
Monitoring performance and reporting

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