导图社区 Accounting for management
acca,f2,第二章思维导图,内容包含 accounting、organisational control、data and information。
ACCA fr,内含有tangible asset、 recognition、 initial measurement。
acca f2 第十章Costing methods,内容有: Job and batch costing Service costing Joint and by-products Activity-based costing (ABC) Total quality management(TQM) Life cycle costing Target costing
acca f2 第14章, a control technique which compares standard costs and revenues with actual results. Differences between standard and actual results are called variances and these are used to improve performance.
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Accounting for management
accounting
cost
gathering of cost information
management
provision and use
costing,planning, control, decision making(just aid), performance evaluation
no strict rules,devise its own
both an hitorical record and a future planning tool
financial
limited liability company
must prepare,by law
accounting system and format of reports are determined
essentially historic
be of a monetary nature
concentrate on business,revenues,costs from different operations
are an end in themselves
organisational control
stratagic
govern the aquisition
forward-looking
1.product and market collection 2.subsidiary companies' purchase and disposal 3.major non-current assets
use and disposition resources
external focus
tactics
medium-term,linked to budgets,forcasts and resources
obtain and use resources(4Ms)
manpower,materials,machines,money
operations
internal,detailed,often transactional
specific tasks
data and information
data
raw maaterials eg facts,transactioons,events
information
data that has been processed so as to be meaningful
qualities
ACCURATE
Accurate
Complete
Cost beneficial
User targeted
Relevant
Authoritative
Timely
Easy to use
limitation
incorporate uncertainty