财会知识的学习内容有很多，证书类型也有很多，而ACCA证书是现在选择人数相对较多的证书之一。参加ACCA考试学员看中的是证书的价值，那么，ACCA考试Approaches to budgeting有哪些内容学习？
Approaches to budgeting是ACCA考试的知识点内容，学员在备考的时候，要知道ACCA知识点怎么去学习，同时还需要重视每一个点的内容。ACCA考试Approaches to budgeting的内容可以从下面六点去学习：
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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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