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.
