怎么去学习ACCA考试BUDGETARY PROCESS知识点？

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

ACCA考试的相关内容分享就到这里，融跃教育为ACCA学员准备各种资料、免费代报名等服务，还有需要或不清楚的问题添加融跃教育老师微信rongyuejiaoyu。