高頓網(wǎng)校小編為大家?guī)?lái)了ACCA講師整理的F5考試復(fù)習(xí)重點(diǎn)：

Part one - Costing Methods

 

  • Collection of management information

 

  • Calculation of Cost Elements (Material, Labour, Overheads)

 

  • Cost/Management Accounting Techniques

 

- Absorption/Marginal Costing

 

- Job, Batch, Service, Process Costing

 

- Activity Based Costing (ABC)

 

- Target Costing

««

- Life Cycle Costing

 

- Throughput Accounting

««

- Environmental Accounting

 

Part two - Decision-making Techniques

 

  • Decision-making Techniques

 

- Cost-volume-profit Analysis

««

- Multi-limiting factors and shadow pricing

««««

- Pricing decisions (how to make price strategy)

««

- Make-or-buy and Further-processing Decision

 

  • Dealing with Risk and Uncertainty

 

- Decision Rules (Maximin, Maximax, Minimax)

 

- Decision tree (Prior/Posterior Probability)

 

Part three - Budgeting

 

  • Forecasting

 

- Correlation

 

- Linear Regression

«««

- Time Series Analysis

 

- Learning Curve in Forecasting

«

  • Budgeting

 

- Budgeting Process

«

- Fixed vs. Flexible Budgets

 

- Zero-based Budgeting

 

- Activity-based Budgeting

 

  • Standard Costing

 

  • Variance Analysis

«««

Part four – Performance Measurement

 

  • Performance Measurement

 

- FPI/NFPI

 

- Balanced Scorecard

«

-Performance measurement formanufacturing/services/non-profit-making org.

«

- Divisional Performance Measurement

 

- Transfer Pricing

«

  • Project Appraisal

 

- Payback period, Discounted Cash flow, Net Present Value, IRR