ACCA學員要想在考試中有好的成績，必然需要知識點的鞏固與運用。ACCA每科內(nèi)容的知識點內(nèi)容都有很多，學員要想更好的把握考點，課程選擇很關(guān)鍵。怎么去學習ACCA考試BUDGETARY PROCESS知識點？

ACCA考試BUDGETARY PROCESS知識點要學習的內(nèi)容并不算是很少，ACCA考試對學員來說不僅是一次知識的學習，更是思維學習與訓(xùn)練的好時間。下面是給大家總結(jié)的知識點的內(nèi)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考試的相關(guān)內(nèi)容分享就到這里，融躍教育為ACCA學員準備各種資料、免費代報名等服務(wù)，還有需要或不清楚的問題添加融躍教育老師微信rongyuejiaoyu。