Management Accounting (MA)

6 个单元 · 25 个章节

免费 Management Accounting (MA) 学习笔记，适合 ACCA 学生。每个章节都覆盖一个重点主题，并附例题与可延伸到 thinka app 的练习提示。

A. The nature, source and purpose of management information

Accounting for management
Sources of data
Cost classification
Presenting information

B. Data analysis and statistical techniques

Sampling methods
Analytical techniques in budgeting and forecasting
Summarising and analysing data
Spreadsheets

C. Cost accounting techniques

Accounting for material, labour and overheads
Absorption and marginal costing
Cost accounting methods
Alternative cost accounting principles

D. Budgeting

Nature and purpose of budgeting
Budget preparation
Flexible budgets
Asset budgeting and investment appraisal
Budgetary control and reporting
Behavioural aspects of budgeting

E. Standard costing

Standard costing system
Variance calculations and analysis
Reconciliation of budgeted and actual profit

F. Performance measurement

Performance measurement - overview
Performance measurement - application
Cost reductions and value enhancement
Monitoring performance and reporting

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