Paper 1.2. Financial Information for Management Экзамен 1.2. Финансовая информация для управления
Краткое содержание Пособия по подготовке/ EXTRACTS FROM STUDY GUIDE:
INFORMATION FOR MANAGEMENT | Информация для управления | MANAGEMENT INFORMATION SYSTEMS | Управленческие информационные системы | OBJECTIVES, STRATEGY AND PLANNING | Задачи, стратегия и планирование | THE ROLE OF INFORMATION TECHNOLOGY IN MANAGEMENT INFORMATION | Роль информационной технологии в управленческой информации | COST CLASSIFICATION | Классификация расходов | COST BEHAVIOUR | Поведение расходов | MATERIAL COSTS | Материальные затраты | LABOUR COSTS | Трудовые затраты | OVERHEADS | Накладные расходы | MARGINAL AND ABSORPTION COSTING | Маржинальный и абсорбирующий методы распределения затрат | JOB, BATCH AND CONTRACT COSTING | По-работный, партионный, контрактный методы распределения затрат | PROCESS COSTING | Попроцессный метод распределения затрат | OPERATION/SERVICE COSTING | Пооперационный метод распределения затрат | TIME SERIES ANALYSIS | Анализ временных рядов | COST-VOLUME-PROFIT (CVP) ANALYSIS | Анализ «Затраты-объем-прибыль» | LIMITING FACTORS | Ограничивающие факторы | RELEVANT COSTING | Затраты, учитываемые при принятии решений | DECISION-MAKING UNDER UNCERTAINTY | Принятие решений в условиях неопределенности | PRICING | Ценообразование | INTEREST | Проценты | INVESTMENT APPRAISAL | Оценка инвестиционных проектов | BUDGETING | Бюджетирование | STANDARD COSTING | Нормативный метод распределения затрат | INDEX NUMBERS | Индексы | PERFORMANCE MEASUREMENT | Измерение показателей деятельности |
См. детальный STUDY GUIDE на официальном сайте АССА: http://www.accaglobal.com
KEY AREAS OF THE SYLLABUS/ Ключевые темы экзамена The key topic areas are: cost classification and behaviour/ классификация и поведение расходов material, labour and overhead costs/ материальные, трудовые и накладные расходы absorption and marginal costing/ абсорбирующий и маржинальный методы распределения затрат process costing/ попроцессный метод распределения затрат standard costing/ нормативный метод распределения затрат budgeting/ бюджетирование discounted cash flow techniques/ техника дисконтирования денежных потоков CVP analysis/ «затраты-объем-прибыль» анализ pricing methods/ методы ценообразования
ПРОГРАММА ЭКЗАМЕНА/ SYLLABUS
1 Accounting for management The nature, purpose, scope and interrelations of functions carried out by management in relation to resources, costs, operations, performance setting objectives (long and shortterm, strategic and operational, corporate and personal) planning to meet objectives implementing objectives monitoring and controlling against objectives and plans evaluating performance against objectives and plans. Nature of internal reporting financial and non-financial information for managers cost centres, revenue centres, profit centres and investment centres and the impact of these on management information and appraisal. Management information requirements importance and definition of good information presentation of information role of accountants and accounting information role of IT. Maintaining and improving an appropriate system cost units cost/profit/responsibility centres methods for recording relevant information sources of information and recording/processing computer based information, storage and processing analysis of output information and its dissemination to relevant individuals/departments.
2 Cost accounting Cost accounting versus management accounting purposes of cost and management accounting and financial accounting role of cost accounting in a management information system non-financial information. Nature and purpose of cost classification/definitions.
3 Elements of cost Materials standard and actual costs for materials including the use of FIFO, LIFO and weighted average for material valuation and the pricing of material issues optimal purchase quantities to include discounts optimal batch quantities reorder levels material losses. Labour direct and indirect labour different remuneration methods labour efficiency labour turnover. Overheads direct and indirect expenses principles and processes of overhead cost analysis allocation and apportionment of overhead costs including reciprocal service centre situations absorption rates under- and over -absorption fixed overhead expenditure and volume variances fixed overhead efficiency and capacity variances where appropriate changes in the cost structure of a business over time.
4 Costing systems Job, batch and contract costing characteristics direct and indirect costs (including treatment of waste, scrap and rectification costs) profit on part completed contracts. Process costing characteristics appropriate cost units valuation of process transfers and work-in-progress using equivalent units of production and based on FIFO and weighted average pricing methods normal losses and abnormal losses and gains joint and by-products. Operation/service costing scope of operation/service costing appropriate cost units collection, classification and ascertainment of costs.
5 Costing methods and techniques Standard costing establishment of standard costs variance analysis implications for management operating statements. Marginal and absorption costing marginal and absorption costing profit and loss accounts reconciliation of the profits under the two methods contrast of absorption and marginal costing activity based costing (in outline only).
6 Decision making Cost behaviour fixed, variable and semi-variable costs cost behaviour using an appropriate graph high-low method regression analysis. Time series analysis. CVP analysis break-even point and revenue margin of safety target profit profit/volume ratio break-even chart and profit/ volume graph. Limiting factors optimal production plan given a scarce resource linear programming techniques other methods for more than two variable problems. Preparation of cost estimates for decision making relevant costing techniques to include opportunity/sunk, avoidable/unavoidable, fixed/variable applied to such situations as make or buy, shut down and one-off contracts. Decision making with uncertainty concept of expected values decision tree analysis. Pricing of goods and services price/demand relationships full cost plus pricing marginal costing. Price skimming, penetration pricing, premium pricing and price discrimination. Discounted cash flow techniques simple and compound interest net present value annuities and perpetuities internal rate of return future value nominal interest.
7 Performance measurement Measurement of productivity, activity, profitability and quality of service. Relationship of measure to type of entity. Range of measures: monetary and non-monetary. Indices to allow for price and performance changes through time. Identification of areas of concern from the information produced. Difference between business performance and management performance. Benchmarking.
8 Budgeting Budget preparation including fixed and flexible budgets. Reporting of actual versus budget.
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