Associate Level – Management Accounting

4 个单元 · 14 个章节

免费 Associate Level – Management Accounting 学习笔记，适合 HKICPA QP (Hong Kong CPA) 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。

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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