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所在平台: Udemy |
课程主页: https://www.udemy.com/course/accounting-for-management/
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**课程名称：** 会计为管理 （Accounting for Management） **课程概述：** 本课程是特许公认会计师公会（ACCA）知识水平阶段的“管理会计”科目。管理会计（也称为成本会计）是企业内部管理者进行决策的有力工具。它涵盖识别、分析、解释和沟通信息的过程，旨在帮助管理者实现业务目标。通过本课程，您将掌握用于支持企业在不同业务环境中进行规划、控制和绩效监控的管理会计技术。 课程旨在让学员了解管理会计技术，及其在企业规划、控制和绩效监控中的应用。管理会计（MA/FMA）教学大纲将介绍用于支持决策的管理会计要素。教学内容从管理信息的性质、来源和目的入手，随后介绍数据分析的统计技术。接着，课程将深入探讨成本会计及其在商业中的应用，这是任何管理会计师的核心技能。此外，课程还包括预算编制、标准成本以及差异分析，作为规划和控制企业活动的重要工具。最后，课程将介绍组织绩效的衡量和监控。 **成功完成课程后，您将能够：** * A. 解释管理信息的性质、来源和目的。 * B. 解释和分析数据分析及统计技术。 * C. 解释和应用成本会计技术。 * D. 编制用于规划和控制的预算。 * E. 比较实际成本与标准成本，并分析任何差异。 * F. 解释和应用绩效衡量方法，监控企业绩效。 **本课程内容涵盖：** * 第一章：会计为管理 * 第二章：数据来源与数据分析
ACCA is one of the fastest growing association, of Chartered Accountants of UK. In this course, we are providing one of the subject, (Management Accounting) of its first level called as Knowledge Level. Management accounting helps managers within a company make decisions. Also known as cost accounting, management accounting is the process of identifying, analyzing, interpreting and communicating information to managers to help achieve business goals. You'll develop knowledge and understanding of management accounting techniques to support management in planning, controlling and monitoring performance in a variety of business contexts. Overall aim is to develop knowledge and understanding of management accounting techniques to support management in planning, controlling and monitoring performance in a variety of business contexts. The syllabus for Management Accounting (MA)/(FMA), introduces candidates to elements of management accounting which are used to make and support decisions. The syllabus starts by introducing the nature, the source and purpose of management information followed by the statistical techniques used to analyse data. Then the syllabus addresses cost accounting and the costing techniques used in business which are essential for any management accountant. The syllabus then looks at the preparation and use of budgeting and standard costing and variance analysis as essential tools for planning and controlling business activities. The syllabus concludes with an introduction to measuring and monitoring the performance of an organisation.On successful completion of this exam, candidates should be able to:A Explain the nature, source and purpose of management informationB Explain and analyse data analysis and statistical techniquesC Explain and apply cost accounting techniquesD Prepare budgets for planning and controlE Compare actual costs with standard costs and analyse any variancesF Explain and apply performance measurements and monitor business performance.In this course, you are going to study Chapter 1 - Accounting for Management and Chapter 2 - Sources of Data and analyzing data.
