ACCA學(xué)員要想在考試中有好的成績(jī)，必然需要知識(shí)點(diǎn)的鞏固與運(yùn)用。ACCA每科內(nèi)容的知識(shí)點(diǎn)內(nèi)容都有很多，學(xué)員要想更好的把握考點(diǎn)，課程選擇很關(guān)鍵。怎么去學(xué)習(xí)ACCA考試BUDGETARY PROCESS知識(shí)點(diǎn)？

ACCA考試BUDGETARY PROCESS知識(shí)點(diǎn)要學(xué)習(xí)的內(nèi)容并不算是很少，ACCA考試對(duì)學(xué)員來(lái)說(shuō)不僅是一次知識(shí)的學(xué)習(xí)，更是思維學(xué)習(xí)與訓(xùn)練的好時(shí)間。下面是給大家總結(jié)的知識(shí)點(diǎn)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

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