MA:Management Accounting管理會計
主要內容
A.Explain the nature,source and purpose ofmanagement information解釋管理信息的性質、來源和目的
B.Explain and analyse data analysis and statisticaltechniques解釋和分析數據分析和統計技術
C.Explain and apply cost accounting techniques解釋并應用成本核算技術
D.Prepare budgets for planning and control為計劃和控制而制定預算
E.Compare actual costs with standard costs andanalyse any variances將實際成本與標準成本進行比較，并分析差異
F.Explain and apply performance measurements andmonitor business performance.解釋和應用績效計量，并監督企業績效
SYLLABUS大綱
A.The nature,source and purpose of managementinformation管理信息的性質、來源和目的
1.Accounting for management管理會計
2.Sources of data數據的來源
3.Cost classification成本分類
4.Presenting information信息的呈現
B.Data analysis and statistical techniques數據分析和統計技術
1.Sampling methods抽樣方法
2.Forecasting techniques預測技術
3.Summarising and analysing data數據匯總和分析
4.Spreadsheets電子表格
C.Cost accounting techniques成本核算技術
1.Accounting for material,labour and overheads料、工、費的核算
2.Absorption and marginal costing吸收成本法和邊際成本法
3.Cost accounting methods成本核算方法
4.Alternative cost accounting principles成本核算的其他方法
D.Budgeting預算
1.Nature and purpose of budgeting預算編制的性質和目的
2.Budget preparation預算準備
3.Flexible budgets彈性預算
4.Capital budgeting and discounted cash flow資本預算和現金流量折現
5.Budgetary control and reporting預算控制及報告
6.Behavioural aspects of budgeting預算的行為因素
E.Standard costing標準成本
1.Standard costing system標準成本系統
2.Variance calculations and analysis差異計算與分析
3.Reconciliation of budgeted and actual profit預算利潤與實際利潤的調節
F.Performance measurement績效評估
1.Performance measurement–overview績效評估-概述
2.Performance measurement–application績效評估-應用
3.Cost reductions and value enhancement成本降低和價值提升
4.Monitoring performance and reporting監督業績表現及績效報告
Approach to examining thesyllabus
MA is a two-hour computer-based exam.There are awide range of question types,including:multiple choice,number entry,multiple response,multiple response matching,picklists and hotspots.
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ACCA考試指南
發布時間：2019-08-14
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