ACCA考試科目較多，學員需要通過13門課程之后，才能夠拿到ACCA證書。掌握ACCA考試的每一個知識點對學員都很關鍵，今天融躍小編給大家分享，ACCA考試知識點budget包含什么？
ACCA課程的內(nèi)容，要求學員全面的去掌握才能夠有好的理解。ACCA 知識點budget是學員需要掌握的一個知識點的內(nèi)容，也是考試的一個考點，只有充分理解課程的內(nèi)容之后，學員才能夠更好的去做題。
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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ACCA考試內(nèi)容的分析！ACCA知識點的學習是幫助學員更好掌握ACCA的基本知識點，如果學員還有更多想要學習的內(nèi)容，可以者添加融躍教育老師微信（ryacca668）。
