本文為ACCA考試科目 MA 38條學(xué)霸筆記前13條。ACCA MA全稱是Management Accounting，即管理會計，課程整體難度一般，差異分析的部分考試可能有些難度，另外財務(wù)比率的計算需要掌握，為今后的學(xué)習(xí)打好基礎(chǔ)。融躍教育ACCA項目ACCA考友聯(lián)盟直推這13條ACCA MA學(xué)霸筆記，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關(guān)鍵預(yù)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，而是基于一個業(yè)務(wù)量的考慮，financail expression.

Flexible Budget:包含了固定成本和變動成本，并且變動成本的變化是隨著業(yè)務(wù)量的變化而改變。

11.Flexible Budget的優(yōu)點(diǎn)：

①recognize different cost behavior.

②improve quality and a comparison of like with like

③help managers to forecast cost,revenue and profit.

12.Flexible Budget的缺點(diǎn)：

1假設(shè)太簡單。

2需要更多的時間準(zhǔn)備預(yù)算編制。

13.Controllable cost

Controllable cost is a“cost which can be influenced by”its budget holder.大部分的變動成本是可控的，non-controllable cost為inflation.