ACCA考试回顾《F2管理会计》讲义辅导(8)本文由高顿ACCA整理发布请注明出处 Session 3 Types of cost and cost behavior? Main contents:? 1. Classifying costs? 2. Cost objects cost and cost centers? 3. Analysis of costs into fixed
ACCA考试回顾《F2管理会计》讲义辅导(20)本文由高顿ACCA整理发布请注明出处 Predetermined absorption rates? An absorption rate is the rate at which overheads are added to cots? Absorption rate = Overhead costs? Volume of activ
ACCA考试回顾《F2管理会计》讲义辅导(2)本文由高顿ACCA整理发布请注明出处 The Managerial Process of Planning Decision Making and Control? Information for management is likely to be used for planning control and decision making
《F2管理会计》讲义辅导4本文由高顿ACCA整理发布请注明出处?? ? Session 2 Sources of data? Main contents:? 1. Types of data? 2. Secondary data? 3. Sampling methods? Types of data? Data can be classified as follows:? (a
《F2管理会计》讲义辅导3本文由高顿ACCA整理发布请注明出处 Responsibility accounting is a system of accounting that segregates revenue and costs into areas of personal responsibility in order to monitor and assess the perfor
《F2管理会计》讲义辅导2本文由高顿ACCA整理发布请注明出处 The Managerial Process of Planning Decision Making and Control? Information for management is likely to be used for planning control and decision making objectives
ACCA考试之F1辅导讲义回顾(2)本文由高顿ACCA整理发布请注明出处 Why do we need organisations? Organisations can achieve results that cannot be produced by individuals on their own. This is because organisations enable peop
ACCA考试之F1辅导讲义回顾(4)本文由高顿ACCA整理发布请注明出处 Classifying organisation by ownershipcontrol? Public sector organisations? The public sector is that part of the economy that is concerned with providing bas
【ACCA考试辅导】F5业绩管理重点讲义8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 apetiti
2014年ACCA考试F2考点辅导本文由高顿ACCA整理发布请注明出处 Session 1 The Nature Source and Purpose of Management Accounting Main contents: 1. Data and information 2. The managerial processes of planning decision makin
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