Associate Level – Management Accounting

4個單元 · 14個課題

免費的Associate Level – Management Accounting學習筆記，專為HKICPA QP (Hong Kong CPA)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。

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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