Associate Level – Management Accounting

4セクション · 14チャプター

HKICPA QP (Hong Kong CPA) の学習者向けの無料Associate Level – 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。

Explain the Role and Purpose of Management Accounting

Role and purpose of management accounting
Features and use of business information
Role of management accounting in entities
Theories and principles of management control

Apply Cost Accounting

Cost classification and cost behaviour
Costing techniques for materials, labour and overheads
Absorption, marginal and job costing
Activity-based costing (ABC)
Process costing
Contribution analysis in decision-making

Apply the Principles and Techniques for Budgeting and Forecasting

Budgeting and forecasting; fixed and flexible budgets
Standard costing and variance analysis

Analyse Information for Performance Measurement

Financial and non-financial performance indicators
Leading models of performance measurement systems

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