ACCA F2知识点：benchmarking

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ACCA考试 F2库存控制

ACCA考试心得F2库存控制库存控制特性的几个ACCA考试论文的教学大纲。

这些论文的地区通常测试:确定经济订货批量(经济订购量)计算评估订购多少单位的一个特定的库存物品找到一个最优再订购水平(最佳方式)——提供一些想法可以允许水平的库存下降之前下订单讨论各种库存管理的实用角度——往往被学生没有实际经验的“理论”。

持有库存的优点和缺点理论计算的基础经济订购量和最佳的方式是有优点和缺点的库存(大或少量购买库存)。

优势包括:需要满足客户的需求利用批量折扣减少年度重新排序总成本缺点包括:存储成本资本成本绑在库存恶化、退化和盗窃背后的目的是计算经济订购量和高校是权衡这些和其它优点和缺点,并找到合适的妥协。

经济订购量在确定一次订购多少,一个组织将会认识到:随着订单数量的增加,平均库存上升,持有库存的年度总成本上升随着订单数量的增加,订单减少的数量和总年度重新订货成本减少。

年度控股和重新订货的总成本先降低,然后增加。

的成本最小化是经济订购量。

这种成本行为图如图1所示。

图1这个经济订购量的计算是基于一定的假设,包括:不断的购买价格不断的需求和不断的更换模具储存成本依赖于平均库存订单成本独立的订单数量导致的库存模式的假设,可以以图形方式如图2所示。

图2这个公式使用标准的ACCA的符号: CH =持有的库存单位成本公司成本=订购D =年度需求另外:TOC =年度重新排序总成本THC =每年总持有成本x =订单数量然后:平均库存= x / 2THC = x / 2×CH和:一年的订单数量= D / x TOC = D / x×有限公司年度总成本(受订单数量)是:C = THC + TOC = x / 2×CH +D / x×有限公司这个公式不提供考试——它需要被理解和记忆。

订单数量x的值,这个总成本最小化是经济订购量,由容易记住的公式:用经济订购量的公式你需要照顾你的数据放入公式,尤其是选择题的问题。

ACCA F2考试真题

Fundamentals Level – Knowledge Module Management AccountingTime allowed: 2 hoursThis paper is divided into two sections:Section A – ALL 35 questions are compulsory and MUSTbe attemptedSection B – ALL THREE questions are compulsory and MUSTbe attemptedFormulae Sheet, Present Value and Annuity Tables are onpages 16, 17 and 18.Do NOT open this paper until instructed by the supervisor.This question paper must not be removed from the examination hall. The Association of Chartered Certified AccountantsSection A – ALL 35 questions are compulsory and MUST be attemptedPlease use the space provided on the inside cover of the Candidate Answer Booklet to indicate your chosen answer to each multiple choice question.Each question is worth 2 marks.1 A manufacturing company benchmarks the performance of its accounts receivable department with that of a leadingcredit card company.What type of benchmarking is the company using?A B C D Internal benchmarking Competitive benchmarking Functional benchmarking Strategic benchmarking2 3 Which of the following BEST describes target costing?ABCDSetting a cost by subtracting a desired profit margin from a competitive market price Setting a price by adding a desired profit margin to a production costSetting a cost for the use in the calculation of variancesSetting a selling price for the company to aim for in the long runInformation relating to two processes (F and G) was as follows:Process Normal loss as% of inputInput(litres)Output(litres)FG8565,00037,50058,90035,700For each process, was there an abnormal loss or an abnormal gain?Process F Process GABCDAbnormal gainAbnormal gainAbnormal lossAbnormal lossAbnormal gainAbnormal lossAbnormal gainAbnormal loss4 The following budgeted information relates to a manufacturing company for next period:Units $Production Sales 14,00012,000Fixed production costsFixed selling costs63,00012,000The normal level of activity is 14,000 units per period.Using absorption costing the profit for next period has been calculated as $36,000. What would be the profit for next period using marginal costing?A B C D $25,000$27,000$45,000$47,00025 The Eastland Postal Service is government owned. The government requires it to provide a parcel delivery service toevery home and business in Eastland at a low price which is set by the government. Express Couriers Co is a privately owned parcel delivery company that also operates in Eastland. It is not subject to government regulation and most of its deliveries are to large businesses located in Eastland’s capital city. You have been asked to assess the relative efficiency of the management of the two organisations.Which of the following factors should NOT be allowed for when comparing the ROCE of the two organisations to assess the efficiency of their management?A B C D Differences in prices charged Differences in objectives pursued Differences in workforce motivation Differences in geographic areas served6 Under which sampling method does every member of the target population has an equal chance of being in thesample?A B C D Stratified sampling Random sampling Systematic sampling Cluster sampling7 A Company manufactures and sells one product which requires 8 kg of raw material in its manufacture. The budgeteddata relating to the next period are as follows:UnitsSalesOpening inventory of finished goods Closing inventory of finished goods 19,000 4,000 3,000KgOpening inventory of raw materials Closing inventory of raw materials 50,000 53,000What is the budgeted raw material purchases for next period (in kg)?A B C D 141,000147,000157,000163,0003 [P.T.O.8 Up to a given level of activity in each period the purchase price per unit of a raw material is constant. After that pointa lower price per unit applies both to further units purchased and also retrospectively to all units already purchased.Which of the following graphs depicts the total cost of the raw materials for a period?$ $A B0 0$ $C D0 0A B C D Graph A Graph B Graph C Graph D9 Which of the following are benefits of budgeting?1 2 3 4 It helps coordinate the activities of different departments It fulfils legal reporting obligationsIt establishes a system of controlIt is a starting point for strategic planningA B C D 1 and 4 only1 and 3 only2 and3 only 2 and4 only10 The following statements relate to the participation of junior management in setting budgets:1.2.3. It speeds up the setting of budgetsIt increases the motivation of junior managers It reduces the level of budget paddingWhich statements are true?A B C D 1 only2 only2 and3 only1, 2 and 3411 A company has a capital employed of $200,000. It has a cost of capital of 12% per year. Its residual income is$36,000.What is the company’s return on investment?A B C D 30% 12% 18% 22%12 A company has calculated a $10,000 adverse direct material variance by subtracting its flexed budget direct materialcost from its actual direct material cost for the period.Which of the following could have caused the variance?(1) An increase in direct material prices(2) An increase in raw material usage per unit(3) Units produced being greater than budgeted(4) Units sold being greater than budgetedA B C D 2 and 3 only3 and4 only 1 and 2 only 1 and 4 only13 A company has recorded the following variances for a period:Sales volume variance Sales price variance Total cost variance $10,000 adverse $5,000 favourable $12,000 adverseStandard profit on actual sales for the period was $120,000. What was the fixed budget profit for the period?A B C D $137,000 $103,000 $110,000 $130,00014 Which of the following are suitable measures of performance at the strategic level?(1) Return on investment(2) Market share(3) Number of customer complaintsA B C D 1 and 22 only2 and 31 and 35 [P.T.O.15 Which of the following are feasible values for the correlation coefficient?1 2 3 4 +1·40 +1·04 0–0·94A B C D 1 and 2 only3 and4 only 1, 2 and 4 only 1, 2, 3 and 416 A company’s operating costs are 60% variable and 40% fixed.Which of the following variances’ values would change if the company switched from standard marginal costing to standard absorption costing?A B C D Direct material efficiency variance Variable overhead efficiency variance Sales volume varianceFixed overhead expenditure variance17 ABC Co has a manufacturing capacity of 10,000 units. The flexed production cost budget of the company is asfollows:Capacity 60% 100%Total production costs $11,280 $15,120What is the budgeted total production cost if it operates at 85% capacity?A B C D $13,680 $12,852 $14,025 $12,34018 Using an interest rate of 10% per year the net present value (NPV) of a project has been correctly calculated as $50.If the interest rate is increased by 1% the NPV of the project falls by $20.What is the internal rate of return (IRR) of the project?A B C D 7·5%11·7%12·5%20·0%619 A factory consists of two production cost centres (P and Q) and two service cost centres (X and Y). The total allocatedand apportioned overhead for each is as follows:P Q X Y $95,000$82,000$46,000$30,000It has been estimated that each service cost centre does work for other cost centres in the following proportions: P 50 30Q 50 60X – 10Y – –Percentage of service cost centre X to Percentage of service cost centre Y toThe reapportionment of service cost centre costs to other cost centres fully reflects the above proportions. After the reapportionment of service cost centre costs has been carried out, what is the total overhead for production cost centre P? A B C D$124,500 $126,100 $127,000 $128,50020 A company always determines its order quantity for a raw material by using the Economic Order Quantity (EOQ)model.What would be the effects on the EOQ and the total annual holding cost of a decrease in the cost of ordering a batch of raw material? EOQ Annual holding cost Lower Higher Higher LowerA B C D Higher Higher Lower Lower21 A company which operates a process costing system had work-in-progress at the start of last month of 300 units(valued at $1,710) which were 60% complete in respect of all costs. Last month a total of 2,000 units werecompleted and transferred to the finished goods warehouse. The cost per equivalent unit for costs arising last month was $10. The company uses the FIFO method of cost allocation.What was the total value of the 2,000 units transferred to the finished goods warehouse last month? A B C D$19,910 $20,000 $20,510 $21,71022 A manufacturing company operates a standard absorption costing system. Last month 25,000 production hours werebudgeted and the budgeted fixed production cost was $125,000. Last month the actual hours worked were 24,000 and standard hours for actual production were 27,000.What was the fixed production overhead capacity variance for last month? A B C D$5,000 Adverse $5,000 Favourable $10,000 Adverse $10,000 Favourable7 [P .T.O.23 The following statements have been made about value analysis.(1) It seeks the lowest cost method of achieving a desired function(2) It always results in inferior products(3) It ignores esteem valueWhich is/are true ?A B C D 1 only2 only3 only1 and 3 only24 Under which of the following labour remuneration methods will direct labour cost always be a variable cost?A B C D Day ratePiece rate Differential piece rate Group bonus scheme25 A company manufactures and sells a single product. In two consecutive months the following levels of production andsales (in units) occurred:Month 1 3,800 Month 2 4,400SalesProduction 3,900 4,200The opening inventory for Month 1 was 400 units. Profits or losses have been calculated for each month using both absorption and marginal costing principles.Which of the following combination of profits and losses for the two months is consistent with the above data?Absorption costing profit/(loss) Marginal costing profit/(loss)Month 1$ Month 2$Month 1$Month 2$A B C D200(400)2004,4004,4003,2003,200(400)200(400)2003,2003,2004,4004,400 (400)26 The following statements relate to the advantages that linear regression analysis has over the high low method in theanalysis of cost behaviour:1.2.3. the reliability of the analysis can be statistically tested it takes into account all of the datait assumes linear cost behaviourWhich statements are true?A B C D 1 only1 and2 only2 and3 only1, 2 and 3827 A company operates a process in which no losses are incurred. The process account for last month, when there wasno opening work-in-progress, was as follows:Process Account$ $ Costs arising 624,000 Finished output (10,000 units) 480,000Closing work-in-progress (4,000 units) 144,000––––––––––––––––624,000 624,000––––––––––––––––The closing work in progress was complete to the same degree for all elements of cost.What was the percentage degree of completion of the closing work-in-progress?A B C D 12% 30% 40% 75%28 Which of the following would not be expected to appear in an organisation’s mission statement?A B C D The organisation’s values and beliefsThe products or services offered by the organisation Quantified short term targets the organisation seeks to achieve The organisation’s major stakeholders29 An organisation operates a piecework system of remuneration, but also guarantees its employees 80% of a time-basedrate of pay which is based on $20 per hour for an eight hour working day. Three minutes is the standard time allowed per unit of output. Piecework is paid at the rate of $18 per standard hour.If an employee produces 200 units in eight hours on a particular day, what is the employee’s gross pay for thatday?A B C D $128 $144 $160 $18030 A company uses an overhead absorption rate of $3·50 per machine hour, based on 32,000 budgeted machine hoursfor the period. During the same period the actual total overhead expenditure amounted to $108,875 and 30,000 machine hours were recorded on actual production.By how much was the total overhead under or over absorbed for the period?A B C D Under absorbed by $3,875Under absorbed by $7,000Over absorbed by $3,875Over absorbed by $7,0009 [P.T.O.31 Which of the following statements relating to management information are true?1.2.3.4. It is produced for parties external to the organisationThere is usually a legal requirement for the information to be produced No strict rules govern the way in which the information is presentedIt may be presented in monetary or non monetary termsA B C D 1 and 2 3 and 41 and 32 and 432 A company’s sales in the last year in its three different markets were as follows$Market 1 Market 2 Market 3 100,000 150,000 50,000 ––––––––Total 300,000––––––––In a pie chart representing the proportion of sales made by each region what would be the angle of the section representing Market 3 (to the nearest whole degree)?A B C D 17 degrees 50 degrees 61 degrees 120 degrees33 Which of the following BEST describes a flexible budget?A B C D A budget which shows variable production costs onlyA monthly budget which is changed to reflect the number of days in the monthA budget which shows sales revenue and costs at different levels of activityA budget that is updated halfway through the year to incorporate the actual results for the first half of the year34 The purchase price of an item of inventory is $25 per unit. In each three month period the usage of the item is20,000 units. The annual holding costs associated with one unit equate to 6% of its purchase price. The cost of placing an order for the item is $20.What is the Economic Order Quantity (EOQ) for the inventory item to the nearest whole unit?A B C D 7308941,4611,633.1035 Two products G and H are created from a joint process. G can be sold immediately after split-off. H requires furtherprocessing into product HH before it is in a saleable condition. There are no opening inventories and no work in progress of products G, H or HH. The following data are available for last period:$Total joint production costsFurther processing costs of product H 350,000 66,000Product Productionunits420,000330,000Closing inventory 20,000 30,000GHHUsing the physical unit method for apportioning joint production costs, what was the cost value of the closing inventory of product HH for last period?A B C D $16,640$18,625$20,000$21,600(70 marks)Section B – ALL THREE questions are compulsory and MUST be attempted1 Cab Co owns and runs 350 taxis and had sales of $10 million in the last year. Cab Co is considering introducing anew computerised taxi tracking system.The expected costs and benefits of the new computerised tracking system are as follows:(i) The system would cost $2,100,000 to implement.(ii) (iii) Depreciation would be provided at $420,000 per annum.$75,000 has already been spent on staff training in order to evaluate the potential of the new system. Further training costs of $425,000 would be required in the first year if the new system is implemented.(iv) Sales are expected to rise to $11 million in Year 1 if the new system is implemented, thereafter increasing by 5% per annum. If the new system is not implemented, sales would be expected to increase by $200,000 per annum.(v) Despite increased sales, savings in vehicle running costs are expected as a result of the new system. These are estimated at 1% of total sales.(vi) Six new members of staff would be recruited to manage the new system at a total cost of $120,000 per annum. (vii) Cab Co would have to take out a maintenance contract for the new system at a cost of $75,000 per annum for five years.(viii) Interest on money borrowed to finance the project would cost $150,000 per annum.(ix) Cab Co’s cost of capital is 10% per annum.Required:(a) State whether each of the following items are relevant or irrelevant cashflows for a net present value (NPV)evaluation of whether to introduce the computerised tracking system.(i) Computerised tracking system investment of $2,100,000;(ii) Depreciation of $420,000 in each of the five years;(iii) Staff training costs of $425,000;(iv) New staff total salary of $120,000 per annum;(v) Staff training costs of $75,000;(vi) Interest cost of $150,000 per annum.Note: The following mark allocation is provided as guidance for this requirement:(i) 0·5 marks(ii) 1 mark(iii) 0·5 marks(iv) 1 mark(v) 1 mark(vi) 1 mark(5 marks)(b) Calculate the following values if the computerised tracking system is implemented.(i) Incremental sales in Year 1;(ii) Savings in vehicle running costs in Year 1;(iii) Present value of the maintenance costs over the life of the contract.Note: The following mark allocation is provided as guidance for this requirement:(i) 1 mark(ii) 0·5 marks(iii) 1·5 marks(3 marks)(c) Cab Co wishes to maximise the wealth of its shareholders. It has correctly calculated the following measures forthe proposed computerised tracking system project:–––The internal rate of return (IRR) is 14%,The return on average capital employed (ROCE) is 20% and The payback period is four years.Required:Which of the following is true?A B C D The project is worthwhile because the IRR is a positive valueThe project is worthwhile because the IRR is greater than the cost of capitalThe project is not worthwhile because the IRR is less than the ROCEThe project is not worthwhile because the payback is less than five years (2 marks)(10 marks)2 Castilda Co manufactures toy robots. The company operates a standard marginal costing system and values inventoryat standard cost.The following is an extract of a partly completed spreadsheet for calculating variances in month 1.Required:(a) Which formula will correctly calculate the direct labour efficiency variance in cell B18?A B C D = (C9*C4)- B13=B13-(C9*C4)= (C9*C4)- (150,000*8)=(150,000-(C9*6))*8 (2 marks)(5 marks)(b) Calculate the following for month 1:Sales volume variance and state whether it is favourable or adverse;(i)(ii) Sales price variance and state whether it is favourable or adverse.Note: The total marks will be split equally between each part.(c) Castilda’s management accountant thinks that the direct labour rate and efficiency variances for Month 1 couldbe interrelated.Required:Briefly explain how the two direct labour variances could be interrelated. (3 marks)(10 marks)3 Nicholson Co sells mobile telephones. It supplies its customers with telephones and wireless telephone connections.Customers pay an annual fee plus a monthly charge based on calls made.The company has recently employed a consultant to install a balanced scorecard system of performance measurement and to benchmark the results against those of Nicholson Co’s competitors. Unfortunately the consultant was called away before the work was finished. You have been asked to complete the work. The following data is available.Nicholson CoOperating data for the year ended 30 November 2013Sales revenueSales attributable to new products Average capital employed $480 million $8 million $192 million $48 million 1,960,00010,000Profit before interest and taxAverage numbers of customersAverage number of telephones returned for repair each dayNumber of bill queries 12,000Number of customer complaintsNumber of customers lostAverage number of telephones unrepaired at the end of each day21,600 117,600804Required:(a) Calculate the following ratios and other statistics for Nicholson Co for the year ended 30 November 2013.Return on capital employed;(i)(ii) Return on sales (net profit percentage);(iii) Asset turnover;(iv) Average wait for telephone repair (in days);(v) Percentage of customers lost per annum;(vi) Percentage of sales attributable to new products.Note: The following mark allocation is provided as guidance for this requirement:(i) 1·5 marks(ii) 1·5 marks(iii) 1·5 marks(iv) 1·5 marks(v) 1 mark(vi) 1 mark(8 marks)(c) A balanced scorecard measures performance from four perspectives: customer satisfaction, growth, financialsuccess and process efficiency.Required:Briefly explain any ONE of the four perspectives above. (2 mark)(10 marks)Formulae Sheet Regression analysisy = a + bxEconomic order quantity2C 0D C hEconomic batch quantity2C 0D C h (1–DR)Present Value TablePresent value of 1 i.e. (1 +r)–nWhere r = discount raten = number of periods until paymentDiscount rate (r)Periods(n) 1% 2% 3% 4% 5% 6% 7% 8% 9% 10%12345 0·9900·9800·9710·9610·9510·9800·9610·9420·9240·9060·9710·9430·9150·8880·8630·9620·9250·8890·8550·8220·9520·9070·8640·8230·7840·9430·8900·8400·7920·7470·9350·8730·8160·7630·7130·9260·8570·7940·7350·6810·9170·8420·7720·7080·6500·9090·8260·7510·6830·62112345678910 0·9420·9330·9230·9410·9050·8880·8710·8530·8370·8200·8370·8130·7890·7660·7440·7900·7600·7310·7030·6760·7460·7110·6770·6450·6140·7050·6650·6270·5920·5580·6660·6230·5820·5440·5080·6300·5830·5400·5000·4630·5960·5470·5020·4600·4220·5640·5130·4670·4240·3866789101112131415 0·8960·8870·8790·8700·8610·8040·7880·7730·7580·7430·7220·7010·6810·6610·6420·6500·6250·6010·5770·5550·5850·5570·5300·5050·4810·5270·4970·4690·4420·4170·4750·4440·4150·3880·3620·4290·3970·3680·3400·3150·3880·3560·3260·2990·2750·3050·3190·2900·2630·2391112131415(n) 11% 12% 13% 14% 15% 16% 17% 18% 19% 20%12345 0·9010·8120·7310·6590·5930·8930·7970·7120·6360·5670·8850·7830·6930·6130·5430·8770·7690·6750·5920·5190·8700·7560·6580·5720·4970·8620·7430·6410·5520·4760·8550·7310·6240·5340·4560·8470·7180·6090·5160·4370·8400·7060·5930·4990·4190·8330·6940·5790·4820·40212345678910 0·5350·4820·4340·3910·3520·5070·4520·4040·3610·3220·4800·4250·3760·3330·2950·4560·4000·3510·3080·2700·4320·3760·3270·2840·2470·4100·3540·3050·2630·2270·3900·3330·2850·2430·2080·3700·3140·2660·2250·1910·3520·2960·2490·2090·1760·3350·2790·2330·1940·1626789101112131415 0·3170·2860·2580·2320·2090·2870·2570·2290·2050·1830·2610·2310·2040·1810·1600·2370·2080·1820·1600·1400·2150·1870·1630·1410·1230·1950·1680·1450·1250·1080·1780·1520·1300·1110·0950·1620·1370·1160·0990·0840·1480·1240·1040·0880·0740·1350·1120·0930·0780·0651112131415Annuity Table1 – (1 + r)–nPresent value of an annuity of 1 i.e. ————––rWhere r = discount raten = number of periodsDiscount rate (r)Periods(n) 1% 2% 3% 4% 5% 6% 7% 8% 9% 10%12345 0·9901·9702·9413·9024·8530·9801·9422·8843·8084·7130·9711·9132·8293·7174·5800·9621·8862·7753·6304·4520·9521·8592·7233·5464·3290·9431·8332·6733·4654·2120·9351·8082·6243·3874·1000·9261·7832·5773·3123·9930·9171·7592·5313·2403·8900·9091·7362·4873·1703·79112345678910 5·7956·7287·6528·5669·4715·6016·4727·3258·1628·9835·4176·2307·0207·7868·5305·2426·0026·7337·4358·1115·0765·7866·4637·1087·7224·9175·5826·2106·8027·3604·7675·3895·9716·5157·0244·6235·2065·7476·2476·7104·4865·0335·5355·9956·4184·3554·8685·3355·7596·1456789101112131415 10·3711·2612·1313·0013·879·78710·5811·3512·1112·859·2539·95410·6311·3011·948·7609·3859·98610·5611·128·3068·8639·3949·89910·387·8878·3848·8539·2959·7127·4997·9438·3588·7459·1087·1397·5367·9048·2448·5596·8057·1617·4877·7868·0616·4956·8147·1037·3677·6061112131415(n) 11% 12% 13% 14% 15% 16% 17% 18% 19% 20%12345 0·9011·7132·4443·1023·6960·8931·6902·4023·0373·6050·8851·6682·3612·9743·5170·8771·6472·3222·9143·4330·8701·6262·2832·8553·3520·8621·6052·2462·7983·2740·8551·5852·2102·7433·1990·8471·5662·1742·6903·1270·8401·5472·1402·6393·0580·8331·5282·1062·5892·99112345678910 4·2314·7125·1465·5375·8894·1114·5644·9685·3285·6503·9984·4234·7995·1325·4263·8894·2884·6394·9465·2163·7844·1604·4874·7725·0193·6854·0394·3444·6074·8333·5893·9224·2074·4514·6593·4983·8124·0784·3034·4943·4103·7063·9544·1634·3393·3263·6053·8374·0314·1926789101112131415 6·2076·4926·7506·9827·1915·9386·1946·4246·6286·8115·6875·9186·1226·3026·4625·4535·6605·8426·0026·1425·2345·4215·5835·7245·8475·0295·1975·3425·4685·5754·8364·9885·1185·2295·3244·6564·7934·9105·0085·0924·4864·6114·7154·8024·8764·3274·4394·5334·6114·6751112131415End of Question Paper。

accaf2知识要点汇总(精简版)

1.抽样的概念单纯随机抽样（simple random sampling）将调查总体全部观察单位编号,再用抽签法或随机数字表随机抽取部分观察单位组成样本.优点：操作简单,均数、率及相应的标准误计算简单.缺点：总体较大时,难以一一编号.系统抽样（systematic sampling）又称机械抽样、等距抽样,即先将总体的观察单位按某一顺序号分成n个部分,再从第一部分随机抽取第k号观察单位,依次用相等间距,从每一部分各抽取一个观察单位组成样本.优点：易于理解、简便易行.缺点：总体有周期或增减趋势时,易产生偏性.分层抽样（stratified sampling）先按对观察指标影响较大的某种特征,将总体分为若干个类别,再从每一层内随机抽取一定数量的观察单位,合起来组成样本.有按比例分配和最优分配两种方案. 优点：样本代表性好,抽样误差减少.以上四种基本抽样方法都属单阶段抽样,实际应用中常根据实际情况将整个抽样过程分为若干阶段来进行,称为多阶段抽样.各种抽样方法的抽样误差一般是：整群抽样≥单纯随机抽样≥系统抽样≥分层抽样.多级抽样（Multistage sampling）也叫多阶段抽样或阶段抽样，以二级抽样为例，二级抽样就是先将总分组，然后在第一级和第二中分别随机地抽取部分一级单位和部分二级单位。

例如：以全国性调查为例，当抽样单元为各级行政单位时，按社会发展水平分层后（或按经济发展水平，或按地理位置分层），从每层中先抽几个地区，再从抽中的地区抽市、县、村，最后再抽至户或个人。

优点：具体整体抽样的简单易行的优点，同时，在样本量相同的情况下又整群抽样的精度高。

缺点：计算复杂。

整群抽样(cluster sampling)是先将调查总体分为群，然后从中抽取群，对被抽中群的全部单元进行调查。

例如：入户调查，按地块或居委会抽样，以地块或居委会等有地域边界的群体为第一抽样单位，在选出的地块或居委会实施逐户抽样；市场调查中，最后一级抽样时，从居委会中抽取若干户，然后调查抽中户家中所有18岁以上成年人。

2014年ACCA考试F2管理会计考前最新知识点

高顿财经ACCA 2014年ACCA 考试F2管理会计考前最新知识点本文由高顿ACCA 整理发布，转载请注明出处 Responsibility accounting is a system of accounting that segregates revenue and costs into areas of personal responsibility in order to monitor and assess the performance of each part of an organization.The main responsibility centers are:Cost center – the performance of a cost center manager is judged on the extent to which cost targets have been achieved.Revenue center – Within an organization, this is a centre or activity that earns sales revenue. And whose manager is responsible for the revenue earned but not for the costs incurred.Profit center – A part of the business whose manager is responsible and accountable for both costs and revenue. The performance of a profit center manager is measured in terms of the profit made by the centre.Investment center – A profit center with additional responsibilities for investment and possibly also for financing, and whose performance is measured by its return on capital employed (ROCE)..更多ACCA 资讯请关注高顿ACCA 官网：。

标杆分析法(benchmarking)

标杆分析法/基准化分析法(Benchmarking)1、定义基准化分析法（Benchmarkting）就是将本企业各项活动与从事该项活动最佳者进行比较，从而提出行动方法，以弥补自身的不足。

benchmarking是将本企业经营的各方面状况和环节与竞争对手或行业内外一流的企业进行对照分析的过程，是一种评价自身企业和研究其他组织的手段，是将外部企业的持久业绩作为自身企业的内部发展目标并将外界的最佳做法移植到本企业的经营环节中去的一种方法。

实施benchmarking 的公司必须不断对竞争对手或一流企业的产品、服务、经营业绩等进行评价来发现优势和不足。

总的来说，基准化分析法(Benchmarking)就是对企业所有能衡量的东西给出一个参考值，benchmarking可以是一种管理体系、学习过程，它更着重于流程的研究分析。

菲利普.科特勒解释说：“一个普通的公司和世界级的公司相比，在质量、速度和成本绩效上的差距高达10倍之多。

benchmarking是寻找在公司执行任务时如何比其他公司更出色的一门艺术。

”其实中国古代战略名著孙子兵法也有提到“知己知彼，百战不殆；不知彼而知己，一胜一负；不知彼，不知己，每战必败”。

其实这是很简单的道理。

Benchmarking法起源于Xerox公司，施乐曾是影印机的代名词，但日本公司在第二次世界大战以后，勤奋不懈地努力，在诸多方面模仿美国企业的管理、营销等操作方法。

日本竞争者介入瓜分市场，从1976年到1982年之间，占有率从80%降至13%。

施乐于1979年在美国率先执行benchmarking，总裁柯恩斯1982年赴日学习竞争对手，买进日本的复印机，并通过“逆向工程”，从外向内分析其零部件，并学习日本企业以TQC推动全面品管，从而在复印机上重新获得竞争优势。

Benchmarking法的主要作用是：（1）做竞争对手的Benchmarking，有助于确定和比较竞争对手经营战略的组成要素。

2 sa_sept12_p5_benchmarking

RELEVANT TO ACCA QUALIFICATION PAPER P5Benchmarking and use of targets in public sector organisations Public sector organisationsPublic sector organisations come in many shapes and forms. The most obvious examples are schools and hospitals, police forces and local transport providers, but there are many less visible organisations such as regulatory bodies. The objectives of public sector organisations are very different from those of commercial organisations, and this can make performance management more complicated. The following factors in particular differentiate public sector organisations from commercial:1.They have a broader group of stakeholders than commercialorganisations. This can lead to greater conflicts. Commercialorganisations are likely to be mainly concerned with shareholders,employees, customers and their lenders. Public sector organisations are likely to be interested in pleasing the providers of funding (thegovernment), the users of the service and the taxpayer. In the case ofschools, for example, parents would be happy to see more money spent on education – but, as taxpayers, they may not wish to pay more taxes.2.Customers do not pay directly for the services they receive, and theremay be little relationship between the costs of providing the service and the amount it is used. Consider a subsidised bus service, for example.The daily costs of running the buses are likely to be largely fixed, and do not depend on the number of passengers using them – at least in theshort term. This makes it harder to decide how much should be spent on the service.3.Many public sector organisations operate as monopoly providers. Even ifcustomers are not happy with the service they receive, they cannotswitch to an alternative supplier. In commercial organisations, this isgenerally not the case, and bad performance will lead to a loss ofcustomers and, therefore, loss of funding.4.The output of public sector bodies is often difficult to measure. How doyou determine how much work a police force has performed? Statisticssuch as the number of crimes reported may be used. If the police forceis doing a good job however, and crime is falling, the number of crimesreported may fall. So the lower number of crimes reported wouldwrongly suggest that the police force is not working so hard.There is a perception that performance in public sector organisations is poorer than in the private sector, both in terms of efficiency and quality of service.SEPTEMBER 2012Greater use of targets in public sector organisationsSince the early 1980s the governments of some countries – notably the UK,Sweden, Australia and New Zealand – have undertaken reforms aimed at making public sector organisations become more accountable. These reformshave been driven by the need to:•improve the overall efficiency and effectiveness of public expenditure •reduce overall levels of expenditure•improve accountability and transparency of the public sector•enhance the responsiveness of public sector organisations to the needs of citizens.Such reforms have been dubbed the ‘new public management’.One of the key features of these reform programmes has been the increasing use of performance measures and targets to evaluate all aspects of the performance of an organisation’s activities. Typically, objectives are identified based on the mission statement. Targets are set for each objective. Managers must explain any variances between actual performance and the targets.The targets are normally based on some output of the organisation. Typical targets might be the number of patients treated by a doctor, or the number of passports issued by the passport issuing authority. Qualitative targets may also be used, such as the level of patient care, which could be measured using surveys of patients.This highly rational approach to performance management has its roots in the writings of Drucker and Argenti, who emphasised detailed planning and the use of quantified targets. They argued that this gives greater direction to the management and staff of an organisation.The use of and publication of targets also increases accountability. In the public sector, the managers are the agents, who act on behalf of the principal. The principal would be the general public, although the role of principal is often played by the government on their behalf. Much discussion of accountability focuses on whether or not managers have acted ethically –ie have not stolen the funds provided to them, and can account for their use. An equally important aspect of accountability, however, is how well the agent has performed in terms of efficiency.Linking reward schemes to targetsPerformance-related pay schemes are usually introduced alongside the targets, whereby bonuses are paid if particular targets are achieved. In the UK, for example, the government introduced an incentive programme for doctors in 2004, whereby bonuses are awarded based on the achievement of 146 targets. These targets focus on a wide range of areas, including clinical care, practiceSEPTEMBER 2012organisation and patient satisfaction. The bonuses are on a sliding scale – so even if not all of the targets are achieved, some of the available bonus would be paid.Having such reward schemes is designed to improve the motivation of the management and staff, and it is argued that this improves the overall performance of the organisation.Difficulties of using targets in the public sectorThe use of targets in the public sector is not without problems, however:1.The larger number of stakeholders makes it difficult to decide whichmetrics should be used. Often, governments focus on reducing costs.This has led to situations such as hospitals refusing to buy lifesavingmedicines because they are too expensive, or police being removed from the beat to save money.2.There may be less of a direct link between effort and outcomes in thepublic sector. In a hospital, for example, mortality rates may depend on many factors that are outside of the control of the hospital. Individualtargets may not be a fair measure of performance in such situations;however, using a range of targets may overcome these problems.3.It may be difficult to identify quantifiable outputs in the public sector.How does one measure the output of the local fire brigade, for example?4.If systems are implemented in a very rigid way, without givingconsideration to local issues, or special situations relating to theorganisations being measured, then this may lead to problems such asmanipulation of data, tunnel vision, sub optimisation and so on.5.Many critics of targets in the public sector argue that their use has notresulted in lower costs or better quality of service. They claim that what has actually happened is that a higher portion of the organisation’sbudget is spent on employing managers and accountants to set thetargets and measure performance, and a lower portion has been spenton frontline services.This final criticism does not appear to have been confirmed by the facts. In the UK National Health Service (NHS), for example, the period from 1999 to 2009 saw a large rise in the use of targets. During this period, the average increase in support staff was 3.6% per annum, while the average increase in total staff was 3% per annum, according to statistics released by the NHS information centre (). There was clearly some increase in the portion of budgets spent on managers, but hardly a significant increase.Empirical evidenceIt is extremely difficult to assess the impact of the use of targets in public sector organisations, due to the fact that it is difficult to assess what would have occurred had they not been introduced. Unlike scientific experiments,SEPTEMBER 2012where there is a control experiment, no such control experiment exists in the public sector. In some situations, governments introduce pilot schemes in an attempt to gain some sort of comparison, but it is often difficult to get precise comparisons.Another problem is that numerous changes have been made to the practices of setting and monitoring targets over the years, making the picture even less clear. Debate has largely focused on anecdotal evidence rather than on proper studies of the outcomes.Studies into the impact of performance-related reward schemes are fairly few and far between, but do appear to show a positive relationship between the use of performance-related pay and the performance of the staff of the organisation (5). While such studies have shown that individuals work harder, the impact on the provision of services overall is far from certain.Use of benchmarking in public sector bodiesBenchmarking has also been used in many countries as a means of reducing the perceived gap between the performance of public sector organisations and their private sector counterparts, with the aim of improving the quality of service, and ultimately saving the taxpayer’s money.Benchmarking is where one organisation compares its performance in a specific area with another organisation, the benchmark, to identify how much room there is for improvement. It then attempts to implement practices similar to the benchmark in an attempt to narrow the gap in performance.The specific area for benchmarking could be a particular business process- such as inventory control, or it could be a broader area such as “quality of customer service.” The benchmark could be another organisation, or it could be another department within the same organisation.Seven-step approach to benchmarkingThe consulting firm Kaiser Associates proposes a seven-step approach to benchmarking as follows:1.Determine which areas or functions to benchmark. It would probably notbe feasible to benchmark all functions at one time, so it is necessary tochoose those activities where benchmarking can bring the greatestbenefits to the organisation. This may be based on which activities offer the greatest scope for cost savings, or which are ‘key servicedifferentiators’.2.Identify the performance indicators and performance drivers that will bemeasured during the benchmarking exercise.3.Select the organisations that will be used as the benchmark.SEPTEMBER 20124.Measure the performance of the benchmark using the measuresidentified in step two above.5.Measure your own performance, and compare it to the benchmark toidentify the gaps.6.Specify actions and programmes to close the gap. This involvesanalysing how the benchmark achieves superior performance, andidentifying similar practices that could be adopted.7.Implement and monitor the actions and programmes. Monitoring shouldnot be a one-off process, but should continue for a longer period afterthe benchmarking exercise.Identifying the performance indicatorsIn public sector benchmarking, the performance indicators used tend to focus on cost and efficiency or differentiation. Cost variables might include items such as labour efficiency, or total costs for a particular function as a percentage of income.Regarding differentiation, many of the metrics used would be of a qualitative nature, such as client satisfaction or quality of service. It is difficult to measure these directly due to their subjectivity. One approach is to use customer surveys for these.In attempting to find relevant metrics, benchmarking exercises carried out in the past by similar organisations can be a useful source. Much information about these is available in accounting and business journals, and online, or by contacting organisations that have already performed a benchmarking exercise. This is easier in the public sector, as the government – as overseer and beneficiary of the benchmarking – can often force other organisations to disclose information. This would not be the case in the private sector.Selecting the benchmarkWhen choosing the benchmark, we can talk about different types of benchmarking:•Internal benchmarking uses another organisation within the same organisation. For example, a comparison of the performance of theprocurement department of one hospital with the procurementdepartment of another hospital.•External functional benchmarking is where a particular function is compared with that function for the organisation that performs thatfunction best, regardless of which industry they are in.•Competitive benchmarking is where a competitor is used as the benchmark. This may not be so common in the public sector.When using external functional benchmarking, using a similar organisation in terms of objectives and size can make the process easier. It is not necessarySEPTEMBER 2012then to take into account differences between the two organisations when comparing their performance, and it should be easier to adopt the practices of the benchmark if they are similar. For example, if a school uses a similar school in a different area as a comparator.External functional benchmarking can also be performed successfully using out of category organisations – ie organisations that may be have totally different objectives and even different primary activities. Using such benchmarks will make the process more complex, but may provide the opportunity for an organisation to overtake, rather than simply to catch up with comparable organisations. For example, a public sector logistics department could use one of the private sector international courier companies as a benchmark for its logistics.The most important factor when selecting the benchmark is to identify the‘best in class’ for the activity or business process being benchmarked.Measuring the performance of the benchmarkPrior to starting to perform measurement, the organisation will have identified what it wants to measure (in step two), so it should already be clear what information is required. The question now is how to obtain it.Much information is already in the public domain. Many organisations publish information about best practice benchmarks for particular industries. Financial reports may provide information about cost efficiency. There may be newspaper reports or analysts’ reports available for larger listed companies. Publicly available information is a good place to start, but it is unlikely to provide all the information required for a successful benchmarking exercise.Another source of information is ‘data sharing’ where other organisations are contacted, either directly and formally, or through professional conferences. This can be supplemented by interviewing of staff at the benchmark.Factors that influence the effectiveness of benchmarkingBased on some empirical research, Sandra Tillema tried to identify what factors determine whether or not a benchmarking exercise actually leads to improved performance. A study of benchmarking carried by four Dutch water boards concluded that the performance of those water boards had not improved after the benchmarking.Tillema claims that one reason for the lack of success of many public sector benchmarking exercises is that they focus only on measuring performance against the benchmark. They do not attempt to learn from, and adopt the practices of, the benchmark. Thus, the benchmarking is often a measuring exercise, not a learning exercise.SEPTEMBER 2012A second factor is the influence of stakeholders. A benchmarking exercise willonly lead to improvements if pressure is put on the organisation from itsstakeholders to narrow the gap identified between the organisation and the benchmark. This pressure can come from internal stakeholders, such assupervisory boards, or external stakeholders, such as users of the service. Inthe case of the Dutch water boards, no pressure had been exerted on themanagements of the board, which is why no improvement was experienced.In some situations, benchmarking may lead to economic pressure on anorganisation to improve. If poor benchmarking results are published, users ofthe service may switch to alternative providers. So benchmarking can lead toeconomic pressure on poorer organisations. In the case of state universities,for example, students have a choice which university to go to, and their choice may be influenced by published results of benchmarking.Such economic pressure only works in situations where users can switch service provider. This is not always the case, and monopoly providers of services will not feel this economic pressure. Another issue is that users may not always understand the results of benchmarking, and their decisions may be based on factors other than the benchmarking exercise – for example, the student that chooses a university based on the better nightlife in the city where it is located, rather than the publicly available results of benchmarking. Dysfunctional effects of benchmarkingTillema notes that in common with all performance measurement, benchmarking may lead to dysfunctional behaviour. Management may take actions to improve their measured scores without improving underlying performance. A criticism by some of UK schools is that management focus on improving their performance in the government league tables, not on providing a good education for pupils. This is part of a general problem in performance management, which is the ‘what gets measured gets done’ concept. Benchmarking can also be used to defend rather than improve poor performance. In such cases, management focus on explaining why their organisation performed poorly, citing factors that make their organisation different from its peers. In such cases, the benchmarking leads to little or no improvement in performance.One factor that leads to greater levels of dysfunctional behaviour is where stakeholders misinterpret the results. For example, they do not take account of different operating environments, or different objectives of the organisation and benchmark, and this leads to unrealistic pressure to close the performance gaps.SEPTEMBER 2012Misinterpretation is less common where the results are only made available toexpert stakeholders. Because the expert stakeholders have a betterunderstanding of the performance, and the factors that may differentiate the organisation from its peers, they will be more realistic in their assessment ofthe results. This reduces the incentive for managers to manipulate the results.League tablesLeague tables are commonly used in the public sector to present the results of benchmarking. Under league tables, the various metrics are summarised into a weighted average overall score. A league table is then prepared, showing all organisations ranked according to their overall score – for example, UK schools are ranked by exam results.The benefit of league tables is that many different areas of performance are summarised into one final score, showing how well the organisation has performed overall. League tables are also designed to improve competition among the organisations, giving an incentive to the poorer performers to improve so that they move up the table.Common criticisms of league tables are that they apply arbitrary weighting to the various factors that are used in the calculation of the final score. It is also argued that they do not take into account differences between the organisations being measured. In schools, for example, one factor that affects the performance of schools quite strongly is the demographics of the area where the schools are located, with schools in poorer areas typically appearing towards the bottom of the table.ConclusionThere has been a move towards making public sector bodies more efficient and effective, using more targets and benchmarking. It is not clear whether targets have improved the performance of public sector bodies or not. Benchmarking can lead to improved performance in some public organisations. However, it is most successful where stakeholders have the ability to apply pressure to the organisations to narrow the gap between their actual performance and that of the benchmark. If not, then the benchmarking may not lead to improved performance.Nick Ryan is a freelance lecturer and writerReferences1.Bruder Jr, Kenneth A Gray, Edward M, ‘Public sector benchmarking: a practicalapproach’, published in Public Management, September 19942.Sandra Tillema, ‘Public sector benchmarking and performance improvement:what is the link and can it be improved?’, published in Public Money andManagement, January 2010.SEPTEMBER 20123.Noel Hyndman and Francis McGeough, ‘NPM and performance measurement:a comparative study of the public sectors in Ireland and the UK’, published inIrish Accounting Review, December 20084.NHS Staff overview, published on the website, 5.Graham Prentice, Simon Burgess and Carol Propper, ‘Performance pay in thepublic sector: A review of the issues and evidence’. Published for the UK Office of Manpower Economics – 6.Benchmarking Process at/capabilities/benchmarking。

ACCA F2课程主要讲的什么内容？

MA(F2)课程是ACCA管理会计体系下的基础课程，是PM(F5)和APM(P5)的根基。

它主要告诉大家成本的概念以及如何去计算成本和预算，如何去帮一个管理者做决策分析。

考生应能够了解管理会计信息的来源，特征和目的，解释战略层和决策层还有运营层的信息差异，为管理者做决策提供有效的支持。

能够解释和应用成本会计方法，例如吸收成本法与边际成本法，解释ABC成本法，寿命期成本法，目标成本法等;
为企业规划和控制编制预算，掌握企业定价和销量之间的关系以及不同的定价策略;
对比实际成本和标准成本并分析差异，描述生产成本，原材料，人工和期间费用;
讨论在一个特定的环境中关键成功因素和关键业绩指标的关系以及他们与企业使命之间的关系;
制作报告强调值得管理层关注的关键部分并且给出建议和值得提高的地方;
运用关键成功因素作为标准结合业绩测量指标并且考虑生产型企业和服务型企业指标的不同之处监督考核企业业绩。

包含用基准衡量一个企业的业绩，区别业绩测量指标，还应掌握一些比率的计算包括NPVIRR Payback，Ratio，ROI，RI，Financial Ratio&Non-Financial Ratio。

ACCA F2学习方法推荐：
首先是要通读全书，扫清不懂的单词和专业术语，尽可能的理解教材。

在听课的过程中要圈出重点和疑惑的地方，及时总结和消化问题。

第二步要多做习题。

第一遍做题的过程中，会发现很多疏漏的地方，通过比照与标准答案解释之间的偏差，来不断修正自己对知识的理解。

最后，在考前要着重复习自己之前总结的问题，把思路框架总结在笔记被理并按框架回忆复习。

第 1 页。

ACCA学习资料 F2比率分析

ACCA学习资料F2比率分析分析财务报表的能力使用比率和百分比来评估组织的性能是一种技巧,在许多ACCA的试卷进行测试。

成功的报考者也将定期使用它在他们的未来职业生涯。

大纲介绍性能测量,需要能够讨论和计算措施的财务业绩(盈利能力、流动性、活动和传动装置)和非金融措施。

本文将专注于财务绩效的措施,并将详细的技能和知识介绍给大家。

预计能够计算关键会计比率,知道他们测量、解释特定值的意思。

教学大纲比率被分类为四个标题:盈利能力、流动性、活动和传动装置。

盈利能力盈利能力比率,正如它们的名字所表明的,测量组织提供利润的能力。

利润是必要的给投资者回报,他们需要,并提供资金用于再投资。

三个比率是常用的。

1、已投资资本回报(ROCE):营业利润÷(非流动负债+总股本)%2、销售利润率(ROS):营业利润÷收入%3、毛利率:毛利÷收入%已动用资本回报率已动用资本回报率(有时被称为投资回报率或ROI)措施的回报在资本投资业务的收入。

报考者有时困惑的利润和资本数据使用。

重要的是比较喜欢与喜欢。

营业利润(利润)代表的利润用于向债券投资者支付利息和股息给股东。

因此与长期债务和股权资本投资业务(非流动负债+总股本)。

类似的逻辑,如果我们希望计算普通股东回报基金(回到股权持有者),我们将使用息税后利润除以总股本)。

资本回报率是必要的奖励投资者对他们所承担的风险投资公司。

一般来说,用数字越高,对投资者来说就越好。

应该是与提供给投资者回报另类投资类似的风险。

销售利润率销售利润率(有时称为营业利润率)看着营业利润占收入的比例。

简单来说,越高越好。

表现不佳经常被解释为价格过低或成本太高了。

ROCE和ROS比率通常被认为是与资产周转率。

(资产周转率是稍后讨论)。

他们被认为是在同一时间,因为:ROCE = ROS x资产周转率营业利润= 营业利润x 收入动用资本收入动用资本这种关系可用于考试的计算。

例如,如果你被告知,一个业务的销售利润率和资产周转率2 5%,那么它的ROCE(x 2 5%)将降至10%。

考前必读! ACCA F2的学习方法与做题思路(一)

正保远程教育旗下品牌网站美国纽交所上市公司(NYSE:DL)中华会计网校会计人的网上家园ACCA 考前必读！F2的学习方法与做题思路（一）F2做为ACCA管理会计体系下的初级阶段课程, 目的是帮助学员初步建立起管理会计的概念, 以及成本、财务分析、预算决策、内部控制、管理会计的基础理念; 全科教材围绕着人工，原材料，管理费用等与企业生产成本相关的因素进行不同需要的数学计算，将企业有限的资源最大化的利用，最终取得利润最大化的目的。

同时，F2也作为是F5和P5业绩管理的基础课程。

F2的考纲包括五大内容：管理信息的性质、起源和目标；成本会计的相关内容；预算的方法和控制，标准成本法的计算，以及绩效的衡量。

对于F2的学习，首先是要通读全书，扫清不懂的单词和专业术语，尽可能的理解教材。

在听课的过程中要圈出重点和疑惑的地方，及时总结和消化问题。

第二步要多做习题。

第一遍做题的过程中，会发现很多疏漏的地方，通过比照与标准答案解释之间的偏差，来不断修正自己对知识的理解。

最后，在考前要着重复习自己之前总结的问题，把思路框架总结在笔记被理并按框架回忆复习。

F2的具体学习目标如下：A .The nature, source and purpose of managementinformationA.管理信息的本质、来源和目的1. Accounting for management ； 1. 管理会计2. Sources of data ； 2. 数据的来源3 Cost classifications ； 3. 成本的划分4 Presenting information 4. 信息的呈现B. Cost accounting techniques. B. 成本会计1. Accounting for material, labour and overheads； 1.原材料、人工和管理费用的记账2. Absorption and marginal costing ； 2. 吸收成本法和边际成本法3. Cost accounting methods ； 3. 成本会计4. Alternative cost accounting principles . 4. 其他成本会计的原则C. Budgeting C．预算1. Nature and purpose of budgeting ; 1. 预算的本质和目的2. Statistical techniques ; 2. 统计技术3. Budget preparation ; 3. 预算编制4. Flexible budgets ; 4. 弹性预算5 Capital budgeting and discounted cash flow ; 5. 资本预算和折现现金流6 Budgetary control and reporting; 6. 预算的控制和汇报。

泽稷教育 ACCA F2复习经验总结

ACCA F2复习经验总结
ACCA F2大家都学习的怎么样了？今天和大家讨论一下F2的复习过程。

F2应该是三科中最简单，也最容易让非会计类专业的同学上手的一科。

F2和F3教材的第一章中都提到Types of Accounting分为Management Accounting 和Financial Accounting。

Management Accounting主要是企业内部用于成本控制，预算及决策的管理会计，全科教材围绕着Labour，Overhead，Material等与企业生产成本相关的因素进行不同需要的数学计算，以达到最大化利用企业有限资源和取得最大化利润的目的。

上课前，最好先预习，扫清不懂的单词和专业术语，尽可能的理解教材；到老师讲课的时候，你就不会象听天书那么云山雾罩啦，课后按老师的要求完成家庭作业，这样在老师的讲解和指导下，对F2有一定的了解。

10天的时间应该是足够的看书和做题的。

我的方法是把14章分配成7天完成，1天2章节，看完书后再做Exam Kit的题，做错了，再反复看书，然后看答案，掌握解题方法。

还有二三天的时间可以做一下学校发的Assessment和Revision Mock，算是对自己复习情况的检测，最后针对有错误的地方重点复习。

一般情况下有两种考试形式可以选择，机考和外部统考，我个人认为F2相对简单，所以选择机考比较好，一是机考考试时间比较灵活，在ACCA规定的机考
时间内可以任意选择重复考试；二是当时就能知道成绩，如果通过了也能集中精力复习其他科目。

提醒大家注意的是，F2的机考有少量填空题。

文章来源：泽稷网校
X。

ACCA F2知识点：benchmarking

ACCA F2知识点：benchmarkingBenchmarking is an attempt to indentify best parctices and by comparison of achieve improved performance。

benchmarking叫标杆学习法，也叫作基准分析。

标杆管理法由美国施乐公司于1979年首创，西方管理学界将其与企业再造、战略联盟一起并称为20世纪90年代三大管理方法。

标杆就是寻找一个具体的先进榜样解剖其各个先进指标，研究它背后的成功要素，向其对标学习，发现并解决企业自身的问题，最终赶上和超越它的一个持续渐进的学习、变革和创新的过程。

日本竞争者介入瓜分市场，从1976年到1982年之间，占有率从80%降至13%。

ACCA F2中标杆学习有四种类型：（1）internal benchmarking：指一个组织内部不同部门、据点、分支机构的相同作业流程的相互评量比较，主要目的在采取迅速作为解决顾客问题。

以图书馆为例，比较总馆与各分馆间参考服务的作业流程，可寻找出全馆内最佳参考服务典范与解决参考服务过程中所共同遭遇的问题。

（2）competitive benchmarking:以组织同业竞争者的产品、服务、作业流程作为评量比较的标杆，试图找出自身的优势或弱点。

以图书馆为例，以同性质、声誉卓著的图书馆同业为标杆，比较彼此图书采购流程的差异，进而采纳仿效对方的优点，即为竞争性流程标杆分析的做法。

ACCAP3考试：Benchmarking

ACCA P3 考试：Benchmarking本文由高顿ACCA整理发布，转载请注明出处Benchmarking can be used to compare an organisation ' s strategic capabilities with itself overtime and with other organisations at a given point time. There are three commonly used approachesto benchmarking:1. Historical benchmarkingOrganisations consider changes over time in their performance on a set of strategicallyimportant indicators in order to identify opportunities for improvement.A potential disadvantage of historical benchmarking is that it may lead to complacency for afirm that shows improvement over time. It is the rate of improvement that is important to comparewith that of competitors as competitors may improve at a faster rate.2. Industry/sector benchmarkingUsing a set of performance indicators, organisations may gain valuable insights when theycompare their performance to other organisation.Firms must benchmark against competitors in all industries in which they compete. Competitive activity and industry convergence have resulted in blurred industry boundaries.3. Best-in-class benchmarkingBest-in- class benchmarking compares an organisation ' s performance against "bestn- class " performance across industry lines and therefore seeks to overcome the limitations of otherapproaches.The overall importance of benchmarking lies not so much in the detailed "mechanic" of comparison but in the effect that these comparisons might have on behavior. It can be used as a process for gaining momentum for improvement and change.。

ACCAF2重点解析

ACCAF2重点解析管理会计(a) 描述组织内部成本会计和管理会计的目的与作用。

(b) 将财务会计与成本会计和管理会计进行比较、对照。

成本会计和管理会计的目的是协助管理层掌管企业，以完成总体规划，作出正确决定并控制自己的业务。

财务会计1 法律要求进行的会计工作必须准确（通过审计来证明账目是准确的）准确比及时更重要2 处理整个公司/组织的会计事务必须遵守《标准会计实务公告》、《财务报告标准》等文件的规定，也就是说，必须按照特定方式来处理会计账目3 具有历史性，也就是说，财务会计中显示的所有数字都是过去发生的金额必须每年编制，针对众多不同的利益主体（大部分都是外部主体）来编制管理会计和成本会计1 供选的会计工作，组织不一定要采用它2 （只不过大多数组织都开展了某种形式的管理会计）3 信息有可能具有大约性4 及时比准确更重要5 可以针对组织的任何部分来编制6 没有既定的准则，可以针对过去、当前或未来的时间段来7 编制，按需编制，为管理层（也就是内部主体）编制(c) 简略说明规划、决策与控制的管理过程。

规划指明企业希望在未来某个时点达到什么样的状况（往往设定目标或指标。

财务指标也被称为预算）。

决策决定让企业从当前所处的状况开始去达到它所希望的状况，也就是说，决定如何完成它的规划。

产品和市场方面的决定是决策过程的关键。

控制确保正确实施决定并切实完成规划。

(d) 说明战略、战术和运作规划之间的区别组织的目标和这些目标的变化、用于达到这些目标的资源以及这些资源的购置、使用和弃置管理制度等方面的决策过程，也就是设定组织的长期目标。

战术规划管理人员确保有效、高效地获取并使用资源来完成组织目标的过程，也就是设定组织的中期目标。

运作规划确保有效、高效地完成特定任务的过程，也就是设立组织的短期目标。

(e) 数据与信息的区别数据系指针对某项活动或规程而收集的、未经处理的原始数字，例如每天制造的产品件数。

信息是经过处理的数据，并采用对使用者来说有用的形式，例如以百分比表示的每日产量增幅。

ACCA考试F2复习重点整理

ACCA考试F2复习重点整理ACCA考试F2复习重点整理2016ACCA考试《F2管理会计》主要内容包括：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;成本会计技术等。

那么《F2管理会计》复习重点有哪些呢?下面跟yjbys店铺一起来瞧瞧吧!1.Target cost= target selling price –target profit = market price – desired profit margin.2. cost gap= estimated cost – target cost.3. TQM :① preventing costs② appraisal costs③ internal failure costs④ external failure cost4. Alternative costing principle:①ABC(activity based costing)②Target costing③Life cycle④TQM5. Laspeyre=6. Paashe price index=7. Fisher =8. Time series:①trend②seasonal variation: ⑴ 加法模型sum to zero; ⑵ 乘法模型sum to 4③cyclical variation④random variation9. pricipal budget factor 关键预算因子：be limited theactivities10. budget purpose :①communication②coordination③compel the plan④motivative employees⑤resource allocation11. Budget committee 的功能：①coordinated②administration12. Budget : ①function budget ②master budget : 1. P&L ; 2. B/S ; 3. Cash Flow13. Fixed Budget: 不是在于固不固定，而是基于一个业务量的`考虑，financail expression.Flexible Budget: 包含了固定成本和变动成本，并且变动成本的变化是随着业务量的变化而改变。

ACCA考前指导：F2 四种项目评估方式

中公财经提醒：ACCA考前指导：F2 四种项目评估方式，ACCA F2 课程中其中一个章节主要讲述如何做项目评估，而在此课程里做项目评估的方式一共有以下四种。

payback period 投资回收期discounted payback period 折现项目回收期Net present value 净现值IRR 内部收益率本文主要对比四种项目评估的不同以及每种项目评估方式的优缺点①Payback period投资回收期投资回收期就是使累计的经济效益等于最初的投资费用所需的时间。

投资回收期就是指通过资金回流量来回收投资的年限。

在这种项目评估方式下如果两个或以上不同的项目，相比较而言我们会选择项目回收期比较短的那个项目，此外公司会选择少于自己所定的项目回收期限的项目。

当然这种评估方式也有利弊：投资回收期指标容易理解，计算也比较简便;项目投资回收期在一定程度上显示了资本的周转速度。

显然，资本周转速度愈快，回收期愈短，风险愈小，盈利愈多。

②Discounted payback period折现投资回收期这种方式是基于payback period之上的一种项目评估方式。

payback period在计算项目回收期的时候并没有考虑到钱是有时间价值的，而折现投资回收期在计算投资的回报期间考虑到每笔项目汇报都是有时间价值的。

③netpresent value净现值净现值是指投资项目的现金流入的现值与现期投资成本之间的差值，如果差值是正数那么我们就接受这个项目，如果差值是负数那么说明这个项目有亏损，那么我们需要拒绝这个项目。

NPV=PV of all cash inflow-PV of all cashoutflow.当然在评估我们是否可以接受这个项目的时候有几个不同的评估标准首先接受一个项目的前提是这个项目汇报是大于零的;如果有不同的几个项目，在评估是否接受一个项目的时候看的的哪个项目有最高的净现值;最后，因为评估项目的时候并不局限于只有一种方法，还有一些其他的方式，所以即使是其他的项目评估方式接受了这个项目，但是NPV净现值计算出来是负值的，同样我们也不接受这个项目。

ACCA F2《管理会计》考试内容介绍

ACCA F2《管理会计》考试内容介绍
本文由高顿ACCA整理发布，转载请注明出处
ACCA F2内容介绍
F2《管理会计》是F5《业绩管理》和P5《高级业绩管理》的基础，该门课旨在使学员能够处理基本的成本信息，并能向管理层提供能用作预算和决策的信息。

F2 主要介绍了什么是管理会计，管理信息的性质、来源和目的；成本会计原理和方式、成本分类、成本计算方法；预算和标准成本计算、业绩衡量、短期决策方法等。

学习完该科目后，学员应该能够：
解释管理信息的性质、来源和目的；
解释和运用成本会计技术；
准备计划和控制的预算；
比较实际成本与标准成本并分析差异；
分析、解释和监控企业的业绩。

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2014年ACCA考试(p3商务分析)考前总结9

2014年ACCA考试（p3商务分析）考前总结9本文由高顿ACCA整理发布，转载请注明出处BENCHMARKINGBenchmarking can be thought of as a scientific way of setting objectives that will act as targets before and during the operating period, and comparators during and after the periodBenchmarking can be defined as: 'The establishment, by the collection of data, of comparators that allow relative levels of performance to be identified.’Benchmarking can be thought of as a scientific way of setting objectives that will act as targets before and during the operating period, and comparators during and after the period. The phrase ‘by the collection of data’ is crucial: anyone can establish objectives without the collection of data, but these will be of little use because they are likely to be arbitrary and without any validity. Benchmark data validates objectives.The sources of data that can be used include internal data (for example, comparing the results of different branches), data about other companies (for example, those in the same industry) and government data (for example, data about employee sick days). We will examine the sources of data in more detail later.BENCHMARKING AND THE STRATEGIC PLANNING PROCESSBenchmarking can be used in all three steps of the classical, rational model of strategic planning:Assess the strategic position (internal and external factors)Frequently, strategic planning starts by defining the mission or mission statement. For example, BMW states that its mission is: ‘The BMW Group is the world’s leading provider of premium products and premium services for individual mobility.’So, without comparison through benchmarking, how does BMW know that it is delivering premium products and services?Assessment of an organisation’s current strategic position can be summarised in a SWOT analysis. However, the use of comparators is inherent in a SWOT analysis: if you can say that something is a ‘weakness’ or a ‘strength’ you must be carrying out some sort of comparison when making that value judgement. Similarly with opportunities and threats. A factor is a threat to us only because it is better or stronger than we are in that area –whether it is an organisation that is better financed, or one that produces products more cheaply, or a technological development that promises a better product in terms ofcost-benefit, or an organisation that has a stronger brand name.Note that a benchmarking exercise can also highlight where a competitor’s performance is weaker and so point out the areas where that competitor is vulnerable and might be fruitfully attacked. For example, if it is found that the quality and reliability of a competitor’s products are inferior to one’s own products, then an advertising campaign emphasising quality of our products could be effective.In all cases, the SWOT analysis should be based as far as possible on facts; data that has been collected and transformed into benchmark standards.Consider strategies and make choices Chosen strategies are those that should lead to competitive advantage.According to Michael Porter, competitive advantage can be obtained through either cost leadership or differentiation (each with or without focus). If cost leadership is to be attained, then an organisation must know what costs it needs to beat. What are competitors’ costs? What are the benchmarks for cost leadership? If the organisation has little hope of equalling or bettering those costs, then cost leadership is not a sensible strategy to attempt.Similarly with differentiation. This strategy is always more complex than cost leadership, where the main criterion is simply to lower unit costs while maintaining average quality. Differentiation, however, can be attained in a multitude of ways: quality, brand, style, innovation. Whatever the secret of differentiation is, it must be something that beats the competition – better quality, stronger brand attributes, better style or more radical innovation. Once again, measuring how competitors perform in these metrics is essential.Strategic implementation (strategy into action) Setting objectives is a major tool for implementing a strategy. Strategic plans are often communicated by issuing budgets to divisions, departments and individuals and, of course, budgets consist of objectives or targets. However, budgets have to be both challenging (to stay competitive and generate motivation) and attainable (to be taken seriously). Once again, an assessment of potential attainability should be based on the results that other organisations achieve, and so budget targets need to be benchmarked against these.Therefore, benchmarking can be used to:· push people in the directions where improvement is required· provide measures as to whether that required performance has been attained or to indicate what improvement is still needed.更多ACCA资讯请关注高顿ACCA官网：。

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ACCA F2知识点：benchmarking
Benchmarking is an attempt to indentify best parctices and by comparison of achieve improved performance。

benchmarking叫标杆学习法，也叫作基准分析。

标杆管理法由美国施乐公司于1979年首创，西方管理学界将其与企业再造、战略联盟一起并称为20世纪90年代三大管理方法。

日本竞争者介入瓜分市场，从1976年到1982年之间，占有率从80%降至13%。

ACCA F2中标杆学习有四种类型：
（1）internal benchmarking：指一个组织内部不同部门、据点、分支机构的相同作业流程的相互评量比较，主要目的在采取迅速作为解决顾客问题。

以图书馆为例，比较总馆与各分馆间参考服务的作业流程，可寻找出全馆内最佳参考服务典范与解决参考服务过程中所共同遭遇的问题。

（2）competitive benchmarking:以组织同业竞争者的产品、服务、作业流程作为评量比较的标杆，试图找出自身的优势或弱点。

此种标杆分析需要充分配合的标杆伙伴（benchmarking partner），通常可以提供20％-25％的改善机会。

(3)functional benchmarking:功能性流程标杆分析的对象不限同业，而是选择一特定功能或作业流程，针对在这个领域内已建立卓越性的机构，进行标杆分析。

这种标杆分析的主要标的不是机构，而是该组织的某一项典范作业流程。

以图书馆为例，为提升馆员人力资源管理效能，应向以人力资源管理极享盛名的企业取经，即为一种功能性流程标杆分析。

此种标杆分析经常可以引导突破性的思考，有助于创新服务与作业流程的提出。

(4)strategic benchmarking:是将本公司的战略和对照公司的战略进行比较，找出成功战略中的关键因素。

此文为浦江.财经原创，如需转载请注明出处！。