F2管理会计

课程目标：快速掌握管理会计的基本知识和框架
适用人群：所有学习F2管理会计的学员
课程大纲：

A The nature, source and purpose of management information

1. Accounting for management

2. Sources of data

3 Cost classification

4 Presenting information

B Cost accounting techniques

1. Accounting for material, labour and overheads

2. Absorption and marginal costing

3. Cost accounting methods

4. Alternative cost accounting principles

C Budgeting

1. Nature and purpose of budgeting

2. Statistical techniques

3. Budget preparation

4. Flexible budgets

5 Capital budgeting and discounted cash flow

6 Budgetary control and reporting

7. Behavioral aspects of budgeting

D Standard costing

1. Standard costing system

2. Variance calculations and analysis

3. Reconciliation of budgeted and actual profit

E Performance measurement

1. Performance measurement - overview

2 Performance measurement - application

3 Cost reductions and value enhancement

4. Monitoring performance and reporting

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