ACCA考試的知識(shí)點(diǎn)內(nèi)容有很多，且考試的內(nèi)容是由易到難的過(guò)程。ACCA備考的時(shí)候?qū)W員一定要重視課程的學(xué)習(xí)，為ACCA考試做好基礎(chǔ)。那么，ACCA MA考試Cost accounting是考點(diǎn)？包含哪些知識(shí)點(diǎn)？

Costing accounting is the ‘gathering of cost information and its attachment to cost objects, the establishment of budgets, standard costs and actual costs of operations, processes, activities or products; and the analysis of variances, profitability or the social use of funds.

—— CIMA Official Terminology

簡(jiǎn)單來(lái)說(shuō)，Cost accounting 做以下三件事：

① Preparing statements (Eg budgets, costing)

② Cost data collection

③ Applying costs to inventory, products and services

主要是實(shí)現(xiàn)以下目標(biāo)：

① Cost /Value of inventory of goods/Future costs(成本是做預(yù)算的一個(gè)主要部分)

② Revenue/Selling price

③ Profitability

④ How actual costs compare with budgeted costs兩者之間的差異要不要采取措施去更正?

⑤ What information management needs為了做決定?

注意：Cost accounting不僅僅可以應(yīng)用于生產(chǎn)制造方面領(lǐng)域，在服務(wù)業(yè)，政府部門，社會(huì)福利活動(dòng)方面也適用。在一個(gè)生產(chǎn)企業(yè)中，Cost accounting系統(tǒng)不僅可用于制造，也可以用在administration,selling and distribution, research and development等部門。

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