管理會計系統(tǒng)是什么_2024年ACCA考試MA知識點
路漫漫其修遠兮,吾將上下而求索。不斷探索,不斷學習,用知識的力量武裝自己。acca有15門課程,同學們需通過13門才能獲得領(lǐng)取acca證書的機會。同學們在備考期間需要嚴格執(zhí)行備考計劃,加強習題練習。今天整理了MA科目Management accounting system(管理會計系統(tǒng))相關(guān)知識點,具體內(nèi)容如下。
【內(nèi)容導(dǎo)航】
Management accounting system-管理會計系統(tǒng)
【知識點】
Management accounting system-管理會計系統(tǒng)
Management accounting system-管理會計系統(tǒng)
Management accounting system provide information specifically for the use of manageers within an organisation to support management in planning, controlling and decision-making.
Planning involves the following:
(1) establishing objectives
(2) selecting appropriate strategies to achieve those objectives
Planning can be either short-term (tactical planning) or long-term
(strategic planning).
Control involves the following:
(1) compare actual performance with planning
(2) review and modify the plan when it is necessary
Decision-making:
Managers of all levels within an organisation take decisions. Decision
making always involves a choice between alternatives.
夢想如星辰,點亮黑暗,照亮前行的路。以上就是為大家整理的MA科目考試知識點了,2024年3月acca考試報名已經(jīng)開始,請同學們抓緊時間報名。
注:來自Keryn Yin老師23年基礎(chǔ)精講班第3講
(本文為東奧會計在線原創(chuàng)文章,僅供考生學習使用,禁止任何形式的轉(zhuǎn)載)