ACCA lw考试中BUDGETING包含哪些知识点?

备考ACCA考试很多学员都没有好的方法,若是能够找到好的方法能够做到事半功倍的效果。备考ACCA考试要对考点有足够的学习与理解,同时再进行ACCA真题练习,才能够更好的通过考试。那么,ACCA lw考试中BUDGETING包含哪些知识点?

ACCA LW考试的知识点难度比之前已经有所加大,但是相对来说,知识点的学习只要学员有足够的掌握,通过考试并不算是很难。ACCA考试BUDGETING是考点之一,下面是对知识点进行的总结:

1、Budgeting planning and control systems

The planning and control cycle

The objectives of a budgetary planning and control system

2、Controllable costs

Cost centre

Committed fixed costs (约束性固定成本)

Discretionary fixed costs ( 任意性固定成本)

3、Fixed and flexible budgets

a)Fixed budget:

Remain unchanged regardless of the volume of output or sales achieved

Define the broad objectives

At the planning stage

b)Flexible budget:

Change as volumes of output changes

At the planning stage to complement the master budget

At retrospective stage

4、Spreadsheet

Advantages

Disadvantages

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(rongyuejiaoyu)。