ACCA学员要想在考试中有好的成绩，必然需要知识点的巩固与运用。ACCA每科内容的知识点内容都有很多，学员要想更好的把握考点，课程选择很关键。怎么去学习ACCA考试BUDGETARY PROCESS知识点？
ACCA考试BUDGETARY PROCESS知识点要学习的内容并不算是很少，ACCA考试对学员来说不仅是一次知识的学习，更是思维学习与训练的好时间。下面是给大家总结的知识点的内容：
1、Budgetary preparation
step 1 Communicating details of the budget policy and budget guideline
step 2 Determining the factor that restricts output
step 3 Preparation of the sales budget
step 4 Initial preparation of budgets
step 5 Negotiation of budgets with superiors
step 6 Co-ordination of budgets
step 7 Final acceptance of the budget A cash budget
step 8 Budget review
2、Cash budget
Net profit V.S net cash flow
Cash in=sales+opening receivables-closing receivables
Cash out=purchases-opening payables-closing payables
Purchases=cost of sales*closing inventory-opening inventory
3、Behavioural implication of budgeting
Top down (imposed budget)
Bottom up ( participatory budget) Budgetary slack ( budget padding )
A third style ( negotiated )
Expectations budget
Other types
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