針對不同的考試科目，我們需要采取不同的策略方案，對于ACCA MA，是ACCA入門科目，一定不能馬虎，這不，融躍ACCA老師給2020年備考者準備了zui新攻略，一起去看看吧！
1.備考ACCA知識框架
①管理信息的性質、來源和目的
The nature，source and purpose of management information
②數據分析和統計技術
Data analysis and statistical techniques
③成本會計的核算方法
Cost accounting techniques
④預算
Budgeting
⑤標準成本
Standard costing
⑥業(yè)績評估
performance measurement
2.備考ACCA MA，我們需要做？
①課程學習，知識總結，理解記憶
②實戰(zhàn)練習，多做習題，鞏固知識
③考前沖刺，知識串講，整理錯題
④模擬考試，熟練機考，熟練要點
⑤通過考試，一鍵*，沖刺高分
3.ACCA MA學習筆記
1.Target cost=target selling price–target profit=market price–desired profit margin.戳：各科必背定義+歷年真題中文解析+20年BPP習題冊（PDF版）
2.cost gap=estimated cost–target cost.
3.TQM:
①preventing costs
②appraisal costs
③internal failure costs
④external failure cost
4.Alternative costing principle:
①ABC(activity based costing)
②Target costing
③Life cycle
④TQM
8.Time series:
①trend
②seasonal variation:⑴加法模型sum to zero;⑵乘法模型sum to 4
③cyclical variation
④random variation
9.pricipal budget factor關鍵預算因子：be limited the activities
10.budget purpose:
①communication
②coordination
③compel the plan
④motivative employees
⑤resource allocation
11.Budget committee的功能：①coordinated②administration
12.Budget:①function budget②master budget:1.P&L;2.B/S;3.Cash Flow
13.Fixed Budget:不是在于固不固定，而是基于一個業(yè)務量的考慮，financail expression.
Flexible Budget:包含了固定成本和變動成本，并且變動成本的變化是隨著業(yè)務量的變化而改變。
14.Flexible Budget的優(yōu)點：
①recognize different cost behavior.
②improve quality and a comparison of like with like
③help managers to forecast cost,revenue and profit.
15.Flexible Budget的缺點：
1假設太簡單。
2需要更多的時間準備預算編制。
16.Controllable cost is a“cost which can be influenced by”its budget holder.大部分的變動成本是可控的，non-controllable cost為inflation.
17.Budget Behavior:
①participate approach
②imposed budget
18.payback投資回收期的缺點：
①ignore profitability
②the time value of money is ignored
③沒有考慮項目后期帶來的經濟利益
④arbitray武斷
19.payback投資回收期的優(yōu)點：
①easy to calculate
②widely use
③minimize the effect of the risk and help liqidity
如果在算投資回收期的時候，發(fā)生折舊，則需要加回折舊，因為折舊是非現金項目。
20.(1+real interst rate)*(1+inflation rate)=(1+nominal interest rate)
21.NPV=present value of future net cash flow–present value of initial cost
