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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