Associate Level – Management Accounting

4个单元 · 14个章节

免费的Associate Level – Management Accounting学习笔记，专为HKICPA QP (Hong Kong CPA)学生准备。下列每个章节都涵盖一个重点主题，附有例题与练习提示，可在 thinka 应用中延伸练习。

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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