ACCA考試Approaches to budgeting有哪些內(nèi)容學(xué)習(xí)？

財(cái)會(huì)知識(shí)的學(xué)習(xí)內(nèi)容有很多，證書(shū)類型也有很多，而ACCA證書(shū)是現(xiàn)在選擇人數(shù)相對(duì)較多的證書(shū)之一。參加ACCA考試學(xué)員看中的是證書(shū)的價(jià)值，那么，ACCA考試Approaches to budgeting有哪些內(nèi)容學(xué)習(xí)？

Approaches to budgeting是ACCA考試的知識(shí)點(diǎn)內(nèi)容，學(xué)員在備考的時(shí)候，要知道ACCA知識(shí)點(diǎn)怎么去學(xué)習(xí)，同時(shí)還需要重視每一個(gè)點(diǎn)的內(nèi)容。ACCA考試Approaches to budgeting的內(nèi)容可以從下面六點(diǎn)去學(xué)習(xí)：

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.Top down bottom up

participation by local managers

impact on motivation

2.incremental

easy to prepare

but can environment encourage slack

don t s%k to improve efficiency

3.ZBB

respond to environment

detailed analysis of costs

increases efficiency

but time/cost

requires participation

4.Rolling

reduces uncertainty

useful in dynamic environments

but time/cost involved

changing target may be demotivating

5.flexed

adjusts the budget to reflect actual activity levels

revisions may be needed to reflect incorrect assumptions

planning and operational variances

6.ABB

recognises that activities drive costs

focus on cost drtve$,not just costs

but time/effort involved

may be difficult to identify responsibilities for activities

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