ACCA學習資料-MA技術文章

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來源: 正保會計網校編輯：正保會計網校 2019/05/29 10:08:24　字體：大小

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MA（F2）管理會計是ACCA應用知識課程的第二門考試科目，其課程內容涉及到了成本會計及財務會計的區別，成本分類及其本質。學習多種不同成本方法幫助企業分析，計劃成本，可以為企業提供有效信息從而輔助企業決策。

MA考試難度較低，備考時多關注一下ACCA考官為考生提供的技術文章，會在一定程度上幫助我們更快備考。MA技術文章：

Management Accounting (MA)

Ratio analysis

This article will focus on measures of financial performance and will detail the skills and knowledge expected from candidates in the FMA/MA exam.

Fixed overhead absorption

Objective testing questions involving the under or over absorption of overhead and fixed overhead volume cause difficulties for F2/FMA candidates. This article looks at a graphical explanation of fixed overhead absorption.

Effective presentation of information using charts

This article looks at the variety of chart types and the features that make a particular chart type appropriate for the type of data being presented. Some useful tips on presentation are also provided, together with guidance on interpreting the data presented in the charts.

Re-apportionment of service cost centre costs

This article looks at the various methods of re-apportioning service cost centre costs.

Cash budgets

needs to produce a cash budget in order to ensure that there is enough cash within the business to achieve the operational levels set by the functional budgets.

Process costing

This article looks at the process costing method, which is used mainly in manufacturing where units are mass-produced through one or more processes.

Inventory control

The theory and the practicality of inventory management and control.