ACCA考试科目较多，学员需要通过13门课程之后，才能够拿到ACCA证书。掌握ACCA考试的每一个知识点对学员都很关键，今天融跃小编给大家分享，ACCA考试知识点budget包含什么？
ACCA课程的内容，要求学员全面的去掌握才能够有好的理解。ACCA 知识点budget是学员需要掌握的一个知识点的内容，也是考试的一个考点，只有充分理解课程的内容之后，学员才能够更好的去做题。
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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
以上就是融跃教育小编对ACCA考试内容的分析！ACCA知识点的学习是帮助学员更好掌握ACCA的基本知识点，如果学员还有更多想要学习的内容，可以者添加融跃教育老师微信（ryacca668）。
