BA2 – Fundamentals of Management Accounting

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CIMA (CGMA Professional Qualification) の学習者向けの無料BA2 – Fundamentals of Management Accounting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 context of management accounting

The purpose of management accounting
Characteristics of financial information
The role of the management accountant
Management accounting within the organisation
The role of CIMA as a professional body

B. Costing

Cost classification by output and behaviour
Estimating costs (high-low, graphical and regression)
Relevant and irrelevant costs
Overhead cost statements (allocation and apportionment)
Absorption costing and full cost
Marginal costing
Reconciling absorption and marginal profit
Cost information in pricing decisions

C. Planning and control

Preparing budgets for planning and control
Master budgets and cash budgets
Flexible budgets and budget variances
Standard costing and variance analysis
Reconciling budgeted and actual profit
Financial and non-financial performance measures
Integrated accounts, job and batch costing
Management reports

D. Decision-making

Risk and uncertainty
Expected values and joint probabilities
Measures of central tendency and dispersion
The normal distribution
Breakeven analysis
Make or buy decisions
Limiting factor analysis
The time value of money
Financial mathematics (discounting, annuities, perpetuities)
NPV, IRR and payback

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