tailieunhanh - acca test book Corporate and Business Law Financial Information for Management

AIM Để phát triển kiến thức và sự hiểu biết của các ứng dụng các kỹ thuật kế toán quản lý để hỗ trợ các quy trình quản lý kiểm soát, lập kế hoạch và ra quyết định. Mục tiêu Sau khi hoàn thành của ứng cử viên giấy sẽ có thể: • giải thích vai trò của kế toán quản trị trong một tổ chức và yêu cầu quản lý thông tin | Paper Financial Information for Management AIM To develop knowledge and understanding of the application of management accounting techniques to support the management processes of planning control and decision making. OBJECTIVES On completion of this paper candidates should be able to explain the role of management accounting within an organisation and the requirement for management information describe costs by classification and purpose identify appropriate material labour and expense costs understand the principles of costing and apply them in straightforward scenarios understand and demonstrate the cost factors affecting production and pricing decisions understand the basic principles of performance management demonstrate the skills expected in Part 1. POSITION OF THE PAPER IN THE OVERALL SYLLABUS No prior knowledge is required before commencing study for Paper . Some understanding of the accounting principles and practices from Paper Preparing Financial Statements and a basic competence in numeracy are assumed. This paper provides the basic techniques required to enable the candidate to develop the various methods into more complex problems at later parts. Candidates will therefore need a sound understanding of the methods and techniques encountered in this paper to ensure that they can take them further in subsequent papers. The methods introduced in this paper are revisited and extended in Paper Financial Management and Control and taken yet further in Papers Performance Management and Strategic Financial Management. SYLLABUS CONTENT 1 Accounting for management a The nature purpose scope and interrelations of functions carried out by management in relation to resources costs operations performance i setting objectives long and shortterm strategic and operational corporate and personal ii planning to meet objectives iii implementing objectives iv monitoring and controlling against objectives and plans b Nature of internal reporting i .