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ACCA F2 习题详解 Management Accounting (MA)

管理会计

ACCA Lecturer: Belinda Qiu

Part C Behavioral aspects of budgeting

1. Statistical techniques

2. Nature and purposes of budgeting

3. Budget preparation

4. Flexible budgets and capital budgets

5. Project appraisal

6. Behavioral aspects of budgeting

Part C Statistical techniques

1. r & 𝑟2

类型一：计算题

类型二：定义题

2. Line of best fit

求a/b

3. Time series

4.Index

5. Spreadsheet

类型一：定义题

Part C Nature and purposes of budgeting

1. Planning, budgeting & control

2. Objectives of budgeting

总结budget的作用：

1. 组织的长期目标达成

-变长期目标为短期目标 (ensure the achievement of long-term objectives)

-planning,合理预估未来的机会挑战 (compel planning, communicate ideas and plans)

2. 内部分工

-什么岗位的人做什么事(coordinate activities, provide a framework of responsibility

accounting )

-什么职位的人有什么样的权利(provide a framework of authority)

-什么行为是丌可以做的(establish a framework for control)

3. 绩效考核指标

-激励员工完成目标(motivate employees to improve their performance)

-绩效考核的标准(provide a basis for performance measurement, establish

a framework for control)

2. Administration of budget

3. Budget process

Budget的顺序

Sales Cost

Sales budget

FG inventory budget Production budget

Material usage budget

Labor budget

Overhead cost budget

Raw material purchase budget

Raw material inventory budget

Administration overheads

Overhead absorption rate

R & D overheads

Selling and distribu-tion overheads

Production overheads

Part C Budget preparation

1. Functional budget

职能性预算，

看职能部门

类型一：定义

2. Principal budget factor

3. 各种functional budget怎么做

单纯的计算

考虑期初和期末

4. Cash budget

类型一：计算

5. Master budget

类型一：定义

Part C Flexible budgets and capital budget

1. Flexible and fixed budget

类型一：定义

2. Controllable and non-controllable cost

类型一：定义

3. Capital and revenue expenditure/income

类型一：定义

Part C Project appraisal

1. Relevant cost

类型一：定义

2. NPV

求本金

计算技巧：找三个点！！！

你现在的点、年金开始的点、年金结束的点

把时间轴拆分/补出出正常的年金部分

NPV的计算

NPV还可以和IRR结合，关键是理解IRR的含义

类型：定义题

3. Payback period and discounted payback period

类型一：定义

类型二：计算题

4. IRR

类型一：定义

类型二：计算题

各种方法的优缺点总结：

1. 所有方法的缺点：mgt. may be unfamiliar with the appraisal method

2. 凡是discounted的，

优点：

-考虑了货币的时间价值(time value of money)

-用的是现金流而丌是账上的会计数据(use of cash flow)

缺点：

-折现率的确定可能不实际丌符(identify an appropriate discounted rate)

3. 回收期方法

-优点：考虑了现金流，liquidity problem

-缺点：忽略了未来的收入，cash flowsafter the payback period

1. Problems of budgeting

2. Participation in the budgeting process

Top-down Bottom-up

定义上面做决定下面执行下面做决定，层层往上

做预算的时间快速缓慢

预算的影响范围全局，所以考虑了整个公司的利益，但容易unrealistic

部门，缺乏全局的思考，切合部门自身的实际情况

Budget slack 少多

participation 少，影响team spirit 多，motivation

对员工士气的影响 negative positive

适合的公司需要快速做决定的公司-新建立的公司，经济危机时，底层员工缺乏相应知识技能的公司

丌需要快速做决定的公司-成熟的，经济充裕的，员工有技能，部门独立的

Professional Accounting Education

Provided by Academy of Professional Accounting (APA)

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