ACCA F5 Kaplan_Ftc Exam Tips for Jun 200909年ACCA_CAT考试

文章作者 100test 发表时间 2009:07:07 23:38:11
来源 100Test.Com百考试题网

　　Kaplan exam tips:
　　* Specialist cost and management accounting techniques - throughput and back-flush
　　accounting
　　•. Decision making techniques - Relevant costing or pricing
　　•. Budgeting - Written question on budgeting, e.g. purpose of budgeting, behavioural
　　aspects, approaches
　　•. Standard costing and variance analysis - Planning and operational variances (the
　　examiner has just released an article on this)
　　•. Performance measurement - Transfer pricing