財會知識的學習內容有很多，證書類型也有很多，而ACCA證書是現在選擇人數相對較多的證書之一。參加ACCA考試學員看中的是證書的價值，那么，ACCA考試Approaches to budgeting有哪些內容學習？

Approaches to budgeting是ACCA考試的知識點內容，學員在備考的時候，要知道ACCA知識點怎么去學習，同時還需要重視每一個點的內容。ACCA考試Approaches to budgeting的內容可以從下面六點去學習：

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1.Top down bottom up

participation by local managers

impact on motivation

2.incremental

easy to prepare

but can environment encourage slack

don t s%k to improve efficiency

3.ZBB

respond to environment

detailed analysis of costs

increases efficiency

but time/cost

requires participation

4.Rolling

reduces uncertainty

useful in dynamic environments

but time/cost involved

changing target may be demotivating

5.flexed

adjusts the budget to reflect actual activity levels

revisions may be needed to reflect incorrect assumptions

planning and operational variances

6.ABB

recognises that activities drive costs

focus on cost drtve$,not just costs

but time/effort involved

may be difficult to identify responsibilities for activities

想要了解更多有關ACCA考試相關知識點的內容，點擊右側問題咨詢或添加融躍老師微信（rongyuejiaoyu），融躍教育金融專業英語詞匯大全!