2014年ACCA考试F4公司法与商法第一章总汇1答案

2014年ACCA考试F4

2014年ACCA考试F4公司法与商法第一章总汇1答案

公司法与商法第一章总汇1

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Session 1 The Nature, Source and Purpose of Management Accounting

Main contents:

1. Data and information

2. The managerial processes of planning, decision making and control

3. Responsibility accounting

4. Management accounting and financing accounting

5. Presentation of management information

1.1 Data and Information

· Data consists of raw materials, which include numbers, letters, symbols, facts, events and transactions, that have been recorded but not yet processed into a form suitable for use.

· Information is data which has been processed in such a way that it is meaningful to the person to the person who receives it. (for decision making purpose)

The attributes of good information can be identified by the “ACCURATE” as shown below:

· Accurate: accurate enough for the purpose

· Complete: all the necessary information

· Cost- effective: benefit > costs

· Understandable: clear and easy to understand

· Relevant: relevant to purpose

· Accessible: the best way to communicate with the related person

· Timely: be available at the right time

· Easy to use: by management

1.2 The Managerial Process of Planning , Decision Making and Control Information for management is likely to be used for planning, control and decision making objectives:

An objective is the aim or goal of an organization. A strategy is a possible course of action that might enable an organization or an individual to achieve its objective. Planning:

· Planning involved the following two factors:

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