Financial Management (FM)

8個單元 · 31個課題

免費的Financial Management (FM)學習筆記，專為ACCA學生準備。下列每個章節都涵蓋一個重點主題，附有例題與練習提示，可在 thinka 應用程式中延伸練習。

A. Financial management function

  • The nature and purpose of financial management

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  • Financial objectives and relationship with corporate strategy

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  • Stakeholders and impact on corporate objectives

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  • Financial and other objectives in not-for-profit organisations

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B. Financial management environment

  • The economic environment for business

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  • The nature and role of financial markets and institutions

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  • The nature and role of money markets

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C. Working capital management

  • The nature, elements and importance of working capital

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  • Management of inventories, accounts receivable, accounts payable and cash

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  • Determining working capital needs and funding strategies

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D. Investment appraisal

  • Investment appraisal techniques

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  • Allowing for inflation and taxation in DCF

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  • Adjusting for risk and uncertainty in investment appraisal

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  • Specific investment decisions (lease or buy, asset replacement, capital rationing)

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E. Business finance

  • Sources of, and raising, business finance

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  • Estimating the cost of capital

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  • Sources of finance and their relative costs

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  • Capital structure theories and practical considerations

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  • Finance for small- and medium-sized entities (SMEs)

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F. Business valuations

  • Nature and purpose of the valuation of business and financial assets

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  • Models for the valuation of shares

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  • The valuation of debt and other financial assets

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  • Efficient market hypothesis (EMH) and practical considerations in the valuation of shares

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G. Risk management

  • The nature and types of risk and approaches to risk management

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  • Causes of exchange rate differences and interest rate fluctuations

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  • Hedging techniques for foreign currency risk

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  • Hedging techniques for interest rate risk

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H. Employability and technology skills

  • Use computer technology to efficiently access and manipulate relevant information

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  • Work on relevant response options, using available functions and technology, as would be required in the workplace

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  • Navigate windows and computer screens to create and amend responses to exam requirements, using the appropriate tools

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  • Present data and information effectively, using the appropriate tools

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