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MA/FMA管理和财务 (Managing Cost and Finance)

MA/FMA管理和财务 (Managing Cost and Finance)

课程大纲 (Course Contents):


A The nature, source and purpose of management information

1. Accounting for management

2. Sources of data

3. Cost classification

4. Presenting information


B Data analysis and statistical techniques

1. Sampling methods

2. Forecasting techniques

3. Summarising and analysing data

4. Spreadsheets


C Cost accounting techniques.

1. Accounting for material, labour and overheads

2. Absorption and marginal costing

3. Cost accounting methods

4. Alternative cost accounting principles


D Budgeting

1. Nature and purpose of budgeting

2. Budget preparation

3. Flexible budgets

4. Capital budgeting and discounted cash flow

5. Budgetary control and reporting

6. Behavioural aspects of budgeting


E Standard costing

1 Standard costing system

2. Variance calculations and analysis

3. Reconciliation of budgeted and actual profit


F Performance measurement

1. Performance measurement - overview

2 Performance measurement - application

3 Cost reductions and value enhancement

4. Monitoring performance and reporting

  • 要求 (Entry Requirement):

    ACCA MA2 or other equivalent qualifications

  • 课程长度 (Course Duration):

    4个月 (4 months)


  • 语言 (Language Media):


  • 课程表 Classes Schedule:

    MA / FMA: 管理会计 Management Accounting : Commencing on Tue, 24 Sep 23 @8:30-10pm, 每星期1次课, 总数4个月

  • 特别促销 Special Promotion

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    Free classes video recording


  • 零利息分期付款 (0% Interest Instalment Plan)


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$1,299.00 Regular Price
$1,102.00Sale Price
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