ACCA考試知識(shí)點(diǎn)budget包含什么？

ACCA考試科目較多，學(xué)員需要通過(guò)13門(mén)課程之后，才能夠拿到ACCA證書(shū)。掌握ACCA考試的每一個(gè)知識(shí)點(diǎn)對(duì)學(xué)員都很關(guān)鍵，今天融躍小編給大家分享，ACCA考試知識(shí)點(diǎn)budget包含什么？

ACCA課程的內(nèi)容，要求學(xué)員全面的去掌握才能夠有好的理解。ACCA 知識(shí)點(diǎn)budget是學(xué)員需要掌握的一個(gè)知識(shí)點(diǎn)的內(nèi)容，也是考試的一個(gè)考點(diǎn)，只有充分理解課程的內(nèi)容之后，學(xué)員才能夠更好的去做題。

戳：“各科必背定義+歷年真題中文解析+20年習(xí)題冊(cè)（PDF版）”

1、benefits

promotes forward thinking

helps to co-ordinate the various aspects of the organisation

motivates performance

provides a basis for a system of control

provides a system of authorisation

2、limitations

demotivated if they believe the budget to be unattainable

managers may be built slack budget

focuse on the short-term results

unrealistic budgets may cause detrimental to the company

3、sucessful budgeting

senior management take the system seriously

accountability

targets are challenging but achievable

targeted reporting

short reporting periods

timely reporting

provokes action

4、alternative budgeting models

Top-down V bottom-up budeting

fixed budget V flexible budget V flexed budget

periodic V rolling budget

incremental V zero based budgets

beyond budgeting

variance analysis

以上就是融躍教育小編對(duì)ACCA考試內(nèi)容的分析！ACCA知識(shí)點(diǎn)的學(xué)習(xí)是幫助學(xué)員更好掌握ACCA的基本知識(shí)點(diǎn)，如果學(xué)員還有更多想要學(xué)習(xí)的內(nèi)容，可以者添加融躍教育老師微信（ryacca668）。