相关文档

• 2015ACCA-F5业绩管理精选讲义（4）.doc

  2015ACCA F5业绩管理精选讲义(4)本文由高顿ACCA整理发布请注明出处? ? 　4 Back-flush accounting?　　 The basic concepts of back-flush accounting?　　§ In traditional accounting systems inventory is a key item. Traditional manufac

• 2015ACCA-F5业绩管理精选讲义（5）.doc

  2015ACCA F5业绩管理精选讲义(5)本文由高顿ACCA整理发布请注明出处　　The budgeting process is an essentialponent of management control systems as it provides a system of planning coordination and control for management. I

• 2015ACCA-F5业绩管理精选讲义（2）.doc

  2015ACCA F5业绩管理精选讲义(2)本文由高顿ACCA整理发布请注明出处　　2 Targeting costs?　　 Definition of target costing?　　Target cost?　　A target cost is a cost estimate derived by subtracting desired profit margin from ape

• 2015ACCA-F5业绩管理精选讲义（3）.doc

  2015ACCA F5业绩管理精选讲义(3)本文由高顿ACCA整理发布请注明出处? ? 　3 Life-cycle costing?　　 Definition of life-cycle costing?　　Many goods now have very short life-cycle . personalputers. In addition many products have

• 2015ACCA-F5业绩管理精选讲义（6）.doc

  2015ACCA F5业绩管理精选讲义(6)本文由高顿ACCA整理发布请注明出处　　THROUGHPUT ACCOUNTING AND THE THEORY OF CONSTRAINTS PART 1?　　A member of the Paper F5 examining team shares her latest read and how it changed her views on

• 2015ACCA-F5业绩管理精选讲义（6）.doc

  2015ACCA F5业绩管理精选讲义(6)本文由高顿ACCA整理发布请注明出处　　THROUGHPUT ACCOUNTING AND THE THEORY OF CONSTRAINTS PART 1?　　A member of the Paper F5 examining team shares her latest read and how it changed her views on

• 2015ACCA-F5业绩管理精选讲义（7）.doc

  2015ACCA F5业绩管理精选讲义(7)本文由高顿ACCA整理发布请注明出处　　ENVIRONMENTAL MANAGEMENT ACCOUNTING?　　A member of the Paper F5 examining team provides students with an introduction to environmental management accounting?

• 2015ACCA-《F5业绩管理》知识点（6）.doc

  2015ACCA 《F5业绩管理》知识点(6)本文由高顿ACCA整理发布请注明出处　　Supplying division perspective?　　The minimum transfer price acceptable to the selling division is equal to：Marginal(variable cost)opportunity cost.?　　The o

• 2015ACCA-《F5业绩管理》知识点（6）.doc

  2015ACCA 《F5业绩管理》知识点(6)本文由高顿ACCA整理发布请注明出处　　Supplying division perspective?　　The minimum transfer price acceptable to the selling division is equal to：Marginal(variable cost)opportunity cost.?　　The o

• 2015ACCA-《F5业绩管理》知识点（3）.doc

  2015ACCA 《F5业绩管理》知识点(3)本文由高顿ACCA整理发布请注明出处　　3Market price method?　　▼May be used if buying and selling divisions can buysell externally at market price.?　　▼Howeverthe market price might need to be adj