MA 技术文章下载

ACCA MA 技术文章(2020年)

Ratio analysis
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 variances commonly cause difficulties for F2/FMA candidates. This article looks at a graphical explanation of fixed overhead absorption.

Effective presentation and communication 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
A company 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.

ACCA MA 技术文章(2019年)

Ratio analysis This article will focus on measures of financial performance and will detail the skills and knowledge expected from candidates in the F2/FMA exam.

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

Effective presentation and communication 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 A company 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.

ACCA MA 技术文章

Ratio analysis
(Written by a member of the Paper F2/FMA examining team,Last updated: 16 Feb 2016)

Fixed overhead absorption
(Written by a member of the Paper F2/FMA examining team,Last updated: 12 Apr 2016)

Effective presentation and communication of information using charts
(Written by a member of the management accouting examining team,Last updated: 20 Apr 2015)

Re-apportionment of service cost centre costs
(Written by a member of the Paper F2/FMA examining team,Last updated: 16 Feb 2016)

Cash budgets
(Written by a member of the Paper FFM examining team,Last updated: 24 Mar 2016)

Process costing
(Heather Freer is management accounting technical author at BPP Learning Media,Last updated: 16 Feb 2016)

Stock control
(Written by a member of the Paper F2/FMA examining team,Last updated: 16 Feb 2016)