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所在平台: Udemy |
课程主页: https://www.udemy.com/course/management-accounting-e/
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**课程名称：管理会计** **课程概述：** 本课程是英国特许公认会计师公会（ACCA）“技能级别”第二阶段的“财务管理”科目。您将学习运用管理会计技术，处理定量和定性信息，以实现组织的规划、决策、绩效评估和控制。课程旨在提升您在管理会计技术应用方面的知识和技能，帮助您分析信息、成本核算、进行决策、预算管理、绩效评估以及掌握相关就业和技术技能。 **课程学习目标：** A. **识别和讨论组织用于管理和衡量绩效所需的信息、系统和技术发展。** B. **解释和应用成本会计技术。** C. **选择并恰当运用决策技术，以支持商业决策，促进稀缺商业资源的有效利用，并认识和控制商业风险和不确定性。** D. **识别和应用恰当的预算技术和方法进行规划和控制，并使用标准成本系统来衡量和控制业务绩效，以及识别纠正措施。** E. **从财务和非财务角度评估组织绩效，理解控制分部门化业务的问题，以及考虑外部因素的重要性。** F. **展示所需的就业能力和技术技能。**
ACCA is one of the fastest growing association, of Chartered Accountants of UK. In this course, we are providing one of the subject, (Performance Management) of its Second level called as Skill Level. You'll develop knowledge and skills in the application of management accounting techniques to quantitative and qualitative information for planning, decision-making, performance evaluation and control. The aim of the syllabus is to develop knowledge and skills in the application of management accounting techniques to quantitative and qualitative information for planning, decision making, performance evaluation, and control. On successful completion of this subject, candidates should be able to analyse:A. Identify and discuss the information, systems and developments in technology required for organisations to manage and measure performance.B. Explain and apply cost accounting techniques.C. Select and appropriately apply decision-making techniques to facilitate business decisions and promote efficient and effective use of scarce business resources, appreciating the risks and uncertainty inherent in business and controlling those risks.D. Identify and apply appropriate budgeting techniques and methods for planning and control and use standard costing systems to measure and control business performance and to identify remedial action.E. Assess the performance of an organisation from both a financial and non-financial viewpoint, appreciating the problems of controlling divisionalised businesses and the importance of allowing for external aspects.F. Demonstrate required employability and technology skills
