part D

ACCA考试Part D部分内容导图笔记。

budgeting and control

• budgetary systems
  • the planning and control cycle
  • planning in the performance hierarchy
  • control in the performance hierarchy
    • feedback
      • negative feedback
      • positive feedback
      • feedforward control
      • single loop feedback
      • double loop fedback
  • fixed and flexible budgets
  • incremental budgeting
  • zero-based budgeting
    • define
    • evaluate and rank
      • mutually exclusive packages
      • incremental packages
    • allocate resources
  • activity based budgeting
  • rolling budgets
    • change fast and continual
    • not often change revised budget
  • beyond budgeting
  • information used in budget system
  • changing budgetary systems
  • budget systems and uncertainty
    • flexible budgeting
    • rolling budgets
    • probabilistic budgeting
    • sensitivity analysis
• quantitative analysis in budgeting
  • analysing fixed and variable costs:high-low method
  • learning curves
    • method 1 the tabular approaxh
    • method 2 the algebraic approach
  • derivation of the larning rate
  • learning curves and steady state produciton
  • the practical application of learning curve theory
    • direct labour time and cost
  • learning curve effects in mangement accounting
  • limitaitons of learning curve theory
• budgeting and standard costing
  • the use of standard costs
  • deriving standards
    • types of standard
      • ideal standard
      • attainable standard
      • current standard
      • basic standard
    • budgets and standards compared
      • similarity and difference
  • the principle of controllability
    • budget centre
    • controllable costs
      • variable costs controllable
      • committed fixed costs non-controcllable
      • discretionary fixed costs can be raised or lowered
      • apportioned overhead costs
        • rent and rate non-controllable
        • maintenace partly variable ,partly fixed
• variance analysis
  • basic variances revision
  • materrials mix and yield variances
    • material variance
      • price variance
      • usage variance
        • yield variance
        • mix variance
  • sales mix and quantity variances
    • sales variance
      • price variance
      • volume variance
        • quantity variance
        • mix variance
• planning and operational variances
  • revising a budget or standard cost
  • planning and operational variances for sales voulume
    • planning variance/market size variance
    • operational variance/market share variance
  • planning and eprational variances for sales price
  • planning and operational variances for labour
  • the value of planning and operational variances
• performance analysis and behavioural aspects
  • using variance analysis
  • behavioural implications
    • setting the difficulty level for a budeget
      • expectation budget
      • aspirations budget
    • participation in budgeting
    • variances in JIT or TQM environment
      • JIT idle
      • TQM allow improvement
  • standard costs in a rapidly cchanging envrionment