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

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  • Features and use of business information

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  • Role of management accounting in entities

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  • Theories and principles of management control

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Apply Cost Accounting

  • Cost classification and cost behaviour

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  • Costing techniques for materials, labour and overheads

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  • Absorption, marginal and job costing

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  • Activity-based costing (ABC)

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  • Process costing

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  • Contribution analysis in decision-making

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Apply the Principles and Techniques for Budgeting and Forecasting

  • Budgeting and forecasting; fixed and flexible budgets

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  • Standard costing and variance analysis

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Analyse Information for Performance Measurement

  • Financial and non-financial performance indicators

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  • Leading models of performance measurement systems

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