BPP Learning Media所著的《FMA管理会计(FIA\\ACCA互动式课本)》讲述有关基本成本和商业决策所需的定量信息的知识，并增进学员对于这些课题的理解。我们的课本设计注重大纲中最重要的方面，同时适用于ACCA和FIA考试，包括：成本与管理会计的性质和目的；成本分类、性态和目的；商业数学和电子数据表；成本会计技术；短期商业决策技术。

Introduction

 Helping you to pass - the ONLY FMA/F2 study text reviewed by the examiner!

 Chapter features

 Studying FMA/F2

 The Computer Based Examination

 Tackling Multiple Choice Questions

Part A The nature, source and purpose of management information

 1 Accounting for management

 2 Sources of data

 3 Cost classification

 4 Cost behaviour

 5 Presenting information

Part B Cost accounting methods and systems

 6 Accounting for materials

 7 Accounting for labour

 8 Accounting for overheads

 9 Absorption and marginal costing

 10 Job, batch and service costing

 11 Process costing

 12 Process costing, joint products and by-products

 13 Alternative costing principles

Part C Budgeting

 14 Forecasting

 15 Budgeting

 16 The budgetary process

 17 Making budgets work

 18 Capital expenditure budgeting

 19 Methods of project appraisal

Part D Standard costing

 20 Standard costing

 21 Basic variance analysis

 22 Further variance analysis

Part E Performance measurement

 23 Performance measurement

 24 Applications of performance measurement

 25 Cost management

Exam question bank

Exam answer bank

Appendix: Mathematical tables

Index

Review form