ACCA考友联盟直推ACCA考试科目MA干货系列-38条学霸笔记前13条

本文为ACCA考试科目 MA 38条学霸笔记前13条。ACCA MA全称是Management Accounting，即管理会计，课程整体难度一般，差异分析的部分考试可能有些难度，另外财务比率的计算需要掌握，为今后的学习打好基础。融跃教育ACCA项目ACCA考友联盟直推这13条ACCA MA学霸笔记，需要的收藏呦~

1.Target cost

Target cost=target selling price–target profit=market price–desired profit margin.

2.cost gap

cost gap=estimated cost–target cost.

3.TQM:

①preventing costs

②appraisal costs

③internal failure costs

④external failure cost

4.Alternative costing principle:

①ABC(activity based costing)

②Target costing

③Life cycle

④TQM

5.Time series:

①trend

②seasonal variation:

⑴加法模型sum to zero;⑵乘法模型sum to 4

③cyclical variation

④random variation

6.pricipal budget factor

pricipal budget factor关键预算因子：be limited the activities

7.budget purpose:

①communication

②coordination

③compel the plan

④motivative employees

⑤resource allocation

8.Budget committee

Budget committee的功能：

①coordinated②administration

9.Budget:

①function budget

②master budget:1.P&L;2.B/S;3.Cash Flow

10.Fixed Budget&Flexible Budget

Fixed Budget:不是在于固不固定，而是基于一个业务量的考虑，financail expression.

Flexible Budget:包含了固定成本和变动成本，并且变动成本的变化是随着业务量的变化而改变。

11.Flexible Budget的优点：

①recognize different cost behavior.

②improve quality and a comparison of like with like

③help managers to forecast cost,revenue and profit.

12.Flexible Budget的缺点：

1假设太简单。

2需要更多的时间准备预算编制。

13.Controllable cost

Controllable cost is a“cost which can be influenced by”its budget holder.大部分的变动成本是可控的，non-controllable cost为inflation.