FMA 管理会计 课本 F2 Management Accounting Studytext F2 管理会计 课本 ACCA 2025 chm pdf kindle rb azw3 下载 115盘

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Media所著的《FMA管理会计(FIAACCA互动式课本)》讲述有关基本成本和商业决策所需的定量信息的知识，并增进学员对于这些课题的理解。我们的课本设计注重大纲中重要的方面，同时适用于ACCA和FIA考试，包括：成本与管理会计的性质和目的；成本分类、性态和目的；商业数学和电子数据表；成本会计技术；短期商业决策技术。

Introduction

  Helping you to pass - the ONLY FMA/F2 study text reviewed by

the examiner!

  Chapter features

  Studying FMA/F2

  The Computer Based Examination

  Tackling Multiple Choice Questio

Part A The nature, source and purpose of management

information

  1  Accounting for management

  2  Sources of data

  3  Cost classification

  4  Cost behaviour

  5  Presenting information

Part B Cost accounting methods and systems

  6  Accounting for materials

  7  Accounting for labour

  8  Accounting for overheads

  9  Absorption and marginal costing

  10  Job, batch and service costing

  11  Process costing

  12  Process costing, joint products and

by-products

  13  Alternative costing principles

Part C Budgeting

  14  Forecasting

  15  Budgeting

  16  The budgetary process

  17  Making budgets work

  18  Capital expenditure budgeting

  19  Methods of project appraisal

Part D Standard costing

  20  Standard costing

  21  Basic variance analysis

  22  Further variance analysis

Part E  Performance measurement

  23  Performance measurement

  24  Applicatio of performance measurement

  25  Cost management

Exam question bank

Exam awer bank

Appendix: Mathematical tables

Index

Review form

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书籍介绍

《F2管理会计:互动式课本》主要内容包括：成本与管理会计的性质和目的；成本分类、性态和目的；商业数学和电子数据表；成本会计技术等。