ACCA MA考试Cost accounting是考点？包含哪些知识点？

ACCA考试的知识点内容有很多，且考试的内容是由易到难的过程。ACCA备考的时候学员一定要重视课程的学习，为ACCA考试做好基础。那么，ACCA MA考试Cost accounting是考点？包含哪些知识点？

Costing accounting is the ‘gathering of cost information and its attachment to cost objects, the establishment of budgets, standard costs and actual costs of operations, processes, activities or products; and the analysis of variances, profitability or the social use of funds.

—— CIMA Official Terminology

简单来说，Cost accounting 做以下三件事：

① Preparing statements (Eg budgets, costing)

② Cost data collection

③ Applying costs to inventory, products and services

主要是实现以下目标：

① Cost /Value of inventory of goods/Future costs(成本是做预算的一个主要部分)

② Revenue/Selling price

③ Profitability

④ How actual costs compare with budgeted costs两者之间的差异要不要采取措施去更正?

⑤ What information management needs为了做决定?

注意：Cost accounting不仅仅可以应用于生产制造方面领域，在服务业，政府部门，社会福利活动方面也适用。在一个生产企业中，Cost accounting系统不仅可用于制造，也可以用在administration,selling and distribution, research and development等部门。

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