适用人群：所有学习F2管理会计的学员
课程大纲：
A The nature, source and purpose of management information
1. Accounting for management
2. Sources of data
3 Cost classification
4 Presenting information
B Cost accounting techniques
1. Accounting for material, labour and overheads
2. Absorption and marginal costing
3. Cost accounting methods
4. Alternative cost accounting principles
C Budgeting
1. Nature and purpose of budgeting
2. Statistical techniques
3. Budget preparation
4. Flexible budgets
5 Capital budgeting and discounted cash flow
6 Budgetary control and reporting
7. Behavioral aspects of budgeting
D Standard costing
1. Standard costing system
2. Variance calculations and analysis
3. Reconciliation of budgeted and actual profit
E Performance measurement
1. Performance measurement - overview
2 Performance measurement - application
3 Cost reductions and value enhancement
4. Monitoring performance and reporting
