本文為ACCA考試科目 MA 38條學霸筆記前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，為今后的學習打好基礎(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：
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：
1假設(shè)太簡單。
2需要更多的時間準備預(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.
