BA2 – Fundamentals of Management Accounting
4 个单元 · 31 个章节
免费 BA2 – Fundamentals of Management Accounting 学习笔记，适合 CIMA (CGMA Professional Qualification) 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 context of management accounting
The purpose of management accounting
Characteristics of financial information
The role of the management accountant
Management accounting within the organisation
The role of CIMA as a professional body
B. Costing
Cost classification by output and behaviour
Estimating costs (high-low, graphical and regression)
Relevant and irrelevant costs
Overhead cost statements (allocation and apportionment)
Absorption costing and full cost
Marginal costing
Reconciling absorption and marginal profit
Cost information in pricing decisions
C. Planning and control
Preparing budgets for planning and control
Master budgets and cash budgets
Flexible budgets and budget variances
Standard costing and variance analysis
Reconciling budgeted and actual profit
Financial and non-financial performance measures
Integrated accounts, job and batch costing
Management reports
D. Decision-making
Risk and uncertainty
Expected values and joint probabilities
Measures of central tendency and dispersion
The normal distribution
Breakeven analysis
Make or buy decisions
Limiting factor analysis
The time value of money
Financial mathematics (discounting, annuities, perpetuities)
NPV, IRR and payback
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