2016年12月ACCA考试在即，在这里小编预祝各位ACCA考生，能够一帆风顺，水到渠成，凡考必会，凡蒙必对！总之就是PASS！PASS！PASS！今天给大家分享一下ACCA考试科目F2《管理会计》的笔记，有需要的同学可以保存下来哦！

　　1.Target cost=target selling price–target profit=market price–desired profit margin.

 

　　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关键预算因子：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，而是基于一个业务量的考虑，financail expression.

 

　　Flexible Budget:包含了固定成本和变动成本，并且变动成本的变化是随着业务量的变化而改变。

 

　　14.Flexible Budget的优点：

 

　　①recognize different cost behavior.

 

　　②improve quality and a comparison of like with like

 

　　③help managers to forecast cost,revenue and profit.

 

　　15.Flexible Budget的缺点：

 

　　①假设太简单。

 

　　②需要更多的时间准备预算编制。

 

　　16.Controllable cost is a“cost which can be influenced by”its budget holder.大部分的变动成本是可控的，non-controllable cost为inflation.

 

　　17.Budget Behavior:

 

　　①participate approach

 

　　②imposed budget

 

　　18.payback投资回收期的缺点：

 

　　①ignore profitability

 

　　②the time value of money is ignored

 

　　③没有考虑项目后期带来的经济利益

 

　　④arbitray武断

 

　　19.payback投资回收期的优点：

 

　　①easy to calculate

 

　　②widely use

 

　　③minimize the effect of the risk and help liqidity

 

　　★如果在算投资回收期的时候，发生折旧，则需要加回折旧，因为折旧是非现金项目。

 

　　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

 

　　22.永续年金=A/i

 

　　23.每年的汇报是相同的就查看年金现值系数表，不同的就查看年金系数表。

 

　　24.EAR=CAR=APR=(1+r/n)n–1有效年利率

 

　　25.IRR:(based on cash flow analysis)

 

　　①IRR>cost of capital,NPV>0,worth taking

 

　　②IRR<cost of capital,NPV<0,not worthwhile.

 

　　26.ARR=average profit/average investment(ARR是基于profit)

 

　　Average investment=(initial investment–residual value)/2

 

　　27.type of standard:

 

　　①basic standard

 

　　②current standard

 

　　③ideal standard

 

　　④attainable standard

 

　　28.Variance

 

　　ⅠMaterial Variance

 

　　⑴total material variance=standard cost–actual cost

 

　　⑵material price variance=(standard price–actual price)*actual quantity

 

　　⑶material usage variance=(standard usage of actual output-actual usage)*standard price.

 

　　ⅡDirect Labor Variance

 

　　⑴standard pay–actual pay

 

　　⑵Labor rate variances=(standard rate–actual rate)*actual hrs of actual output

 

　　⑶Labor efficiency variances=(standard hrs of actual output–actual hrs)*standard rate

 

　　ⅢVariable production overhead variances

 

　　⑴Total variable O.H.variance=standard cost–actual cost

 

　　⑵Variable O.H.expenditure variance=(standard rate–actual rate)*actual hrs

 

　　⑶Variable O.H.efficiency variance=(standard hrs of actual output–actual hrs)*standard rate

 

　　ⅣFixed O.H.expenditure variance

 

　　⑴Fixed O.H.Expenditure variance=budget expenditure–actual expenditure

 

　　⑵Fixed O.H.volume=(actual output-budgeted volume)*standard hrs per unit*standard rate per hr.

 

　　⑶Capacity variance=(actual hrs worked–budgeted hrs worked)*standard rate per hr

 

　　⑷Efficiency variance=(standard hrs worked for actual output–actual hrs worked)*standard rate per hr⑴+⑵：Fixed O.H.total variance=fixed O.H.absorbed–actual expenditure

 

　　ⅤSales variance

 

　　⑴Sales price variances=(actual price–budget price)*actual sales units

 

　　⑵Sales volume variances=(actual sales units–budget sales units)*standard profit per unit

 

　　(absorption)

 

　　⑶Sales volume variances=(actual sales units–budget sales units)*standard CPU(marginal costing)

 

　　ⅥIdle time variances

 

　　Idle time variance=(expected idle time–actual idle time)*adjusted hr rate

 

　　29.The elements of a mission statement including:

 

　　①Purpose

 

　　②Strategy

 

　　③Policies and standards of behavior

 

　　④Values and culture

 

　　30.A critical success factor is a performance requirement that is fundamental to competitive success.

 

　　31.Profitability ratios

 

　　①Return on capital employed(ROCE)

 

　　=profit before interest and tax/(shareholders’funds+long-term liabilities)×100%

 

　　②Return on equity(ROE)=profit after tax/shareholders’funds×100%

 

　　③Asset turnover=sales/capital employed×100%

 

　　=sales/(shareholders’funds+long-term liabilities)×100%

 

　　④Profit margin=profit before interest and tax/sales×100%

 

　　Profit margin×asset turnover=ROCE

 

　　32.Debt and gearing ratios

 

　　①Debt-to-equity ratio=long-term liabilities/total equity×100%

 

　　②Interest cover=PBIT/Interest×100%

 

　　33.Liquidity ratios

 

　　①Current ratio=current assets/current liabilities

 

　　②Quick ratio(acid test ratio)=current assets minus inventory/current liabilities

 

　　34.Working capital ratios

 

　　①Inventory days=average inventory*365/cost of sales

 

　　②Receivables days=average trade receivables*365/sales

 

　　③Payables days=average trade payables*365/cost of sales(or purchases)

 

　　35.Non-financial performance measures

 

　　Non-financial performance measures are considered to be leading indicators of financial performance.

 

　　①Market share

 

　　②Innovation

 

　　③Growth

 

　　④Productivity

 

　　⑤Quality

 

　　⑥Social aspects

 

　　36.The balanced scorecard:

 

　　①financial perspective

 

　　②external perspective

 

　　③customer perspective

 

　　④learning and innovation perspective

 

　　37.Benchmarking:

 

　　①Internal benchmarking

 

　　②Competitive benchmarking

 

　　③Functional benchmarking

 

　　④Strategic benchmarking

 

　　38.Value analysis is a planned,scientific approach to cost reduction,which reviews the material composition of a product and the product's design so that modifications and improvements can be made which do not reduce the value of the product to the customer or user.

 

　　39.Four aspects of'value'should be considered:

 

　　①Cost value

 

　　②Exchange value

 

　　③Utility value

 

　　④Esteem value

 

　　40.ROI=PBIT/capital employed*100%

 

　　Widely used and accepted;As a relative measure it enables comparisons to be made with divisions or companies of different sizes.

 

　　41.RI=PBIT-Imputed interest*capital employed.

 

　　Possible to use different rates of interest for different types of assets;Cost of finance is being considered.