ACCA学习资料-MA技术文章

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MA（F2）管理会计是ACCA应用知识课程的第二门考试科目，其课程内容涉及到了成本会计及财务会计的区别，成本分类及其本质。学习多种不同成本方法帮助企业分析，计划成本，可以为企业提供有效信息从而辅助企业决策。

MA考试难度较低，备考时多关注一下ACCA考官为考生提供的技术文章，会在一定程度上帮助我们更快备考。MA技术文章：

Management Accounting (MA)

This article will focus on measures of financial performance and will detail the skills and knowledge expected from candidates in the FMA/MA exam.

Fixed overhead absorption

Objective testing questions involving the under or over absorption of overhead and fixed overhead volume cause difficulties for F2/FMA candidates. This article looks at a graphical explanation of fixed overhead absorption.

Effective presentation of information using charts

This article looks at the variety of chart types and the features that make a particular chart type appropriate for the type of data being presented. Some useful tips on presentation are also provided, together with guidance on interpreting the data presented in the charts.

Re-apportionment of service cost centre costs

This article looks at the various methods of re-apportioning service cost centre costs.

Cash budgets

needs to produce a cash budget in order to ensure that there is enough cash within the business to achieve the operational levels set by the functional budgets.

Process costing

This article looks at the process costing method, which is used mainly in manufacturing where units are mass-produced through one or more processes.

Inventory control

The theory and the practicality of inventory management and control.

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