ACCA考試《F2管理會計》主要內容包括：成本與管理會計的性質和目的;成本分類、性態和目的;商業數學和電子資料表;成本會計技術等。那麼《F2管理會計》複習重點有哪些呢?下面跟yjbys小編一起來瞧瞧吧!
et cost= target selling price – target profit = market price – desired profit margin.
2. cost gap= estimated cost – target cost.
3. TQM :
① preventing costs
② appraisal costs
③ internal failure costs
④ external failure cost
4. Alternative costing principle:
①ABC(activity based costing)
②Target costing
③Life cycle
④TQM
5. Laspeyre=
6. Paashe price index=
7. Fisher =
8. Time series:
①trend
②seasonal variation: ⑴ 加法模型sum to zero; ⑵ 乘法模型sum to 4
③cyclical variation
④random variation
9. pricipal budget factor 關鍵預算因子：be limited the activities
10. budget purpose :
①communication
②coordination
③compel the plan
④motivative employees
⑤resource allocation
11. Budget committee 的功能：①coordinated ②administration
12. Budget : ①function budget ②master budget : 1. P&L ; 2. B/S ; 3. Cash Flow
13. Fixed Budget: 不是在於固不固定，而是基於一個業務量的`考慮，financail expression.
Flexible Budget: 包含了固定成本和變動成本，並且變動成本的變化是隨著業務量的變化而改變。
14. Flexible Budget 的優點：
① recognize different cost behavior.
② improve quality and a comparison of like with like
③ help managers to forecast cost, revenue and profit.
15. Flexible Budget 的缺點：
1 假設太簡單。
2 需要更多的時間準備預算編制。
16. Controllable cost is a “cost which can be influenced by ” its budget holder. 大部分的變動成本是可
控的，non-controllable cost 為inflation.
17. Budget Behavior :
① participate approach
② imposed budget
18. payback 投資回收期的缺點：
① ignore profitability
② the time value of money is ignored
3 沒有考慮專案後期帶來的經濟利益
4 arbitray 武斷
19. payback 投資回收期的優點：
① easy to calculate
② widely use
③ minimize the effect of the risk and help liqidity
★ 如果在算投資回收期的時候，發生折舊，則需要加回折舊，因為折舊是非現金專案。
20.(1+ real interst rate)*(1+inflation rate) = ( 1+ nominal interest rate)
21. NPV = present value of future net cash flow – present value of initial cost
22. 永續年金=A/i
23.每年的彙報是相同的就檢視年金現值係數表，不同的就檢視年金係數表。
=CAR=APR=(1+r/n)n – 1 有效年利率
:(based on cash flow analysis)
①IRR> cost of capital, NPV >0, worth taking
②IRR< cost of capital, NPV <0, not worthwhile.
=average profit/ average investment (ARR 是基於profit)
Average investment = (initial investment – residual value)/2
27. type of standard: ①basic standard②current standard③ideal standard④attainable standard
ance
一rial Variance
⑴total material variance= standard cost –actual cost
⑵material price variance= (standard price – actual price )* actual quantity
⑶material usage variance=(standard usage of actual output- actual usage) * standard price.
二ct Labor Variance
⑴standard pay – actual pay
⑵Labor rate variances= (standard rate – actual rate) * actual hrs of actual output
⑶Labor efficiency variances= (standard hrs of actual output – actual hrs) * standard rate
三able production overhead variances
⑴Total variable O.H. variance = standard cost – actual cost
⑵Variable O.H. expenditure variance = (standard rate – actual rate) * actual hrs
⑶Variable O.H. efficiency variance = (standard hrs of actual output – actual hrs) * standard rate
四d O.H. expenditure variance
⑴Fixed O.H. Expenditure variance= budget expenditure – actual expenditure
⑵Fixed O.H. volume = (actual output - budgeted volume) * standard hrs per unit * standard rate per hr.
⑶Capacity variance= (actual hrs worked – budgeted hrs worked) * standard rate per hr
⑷Efficiency variance= (standard hrs worked for actual output – actual hrs worked)* standard rate per hr
⑴+⑵：Fixed O.H. total variance= fixed O.H. absorbed – actual expenditure
五s variance
⑴Sales price variances = (actual price – budget price) * actual sales units
⑵ Sales volume variances = (actual sales units –budget sales units) * standard profit per unit
(absorption)
⑶Sales volume variances = (actual sales units –budget sales units) * standard CPU (marginal costing)
六 time variances
Idle time variance = (expected idle time – actual idle time)* adjusted hr rate
29. The elements of a mission statement including:
①Purpose
②Strategy
③Policies and standards of behavior
④Values and culture
30. A critical success factor is a performance requirement that is fundamental to competitive
success.
31. Profitability ratios
①Return on capital employed (ROCE)
=profit before interest and tax /(shareholders’ funds+ long-term liabilities) × 100%
② Return on equity (ROE)=profit after tax / shareholders’ funds × 100%
③Asset turnover=sales/ capital employed× 100%
=sales/(shareholders’ funds+ long-term liabilities) × 100%
④Profit margin= profit before interest and tax / sales × 100%
Profit margin × asset turnover = ROCE
32. Debt and gearing ratios
①Debt-to-equity ratio=long-term liabilities / total equity × 100%
②Interest cover=PBIT/ Interest× 100%
33. Liquidity ratios
①Current ratio =current assets/ current liabilities
②Quick ratio ( acid test ratio)=current assets minus inventory / current liabilities
34. Working capital ratios
①Inventory days= average inventory *365 / cost of sales
②Receivables days= average trade receivables * 365 / sales
③Payables days= average trade payables *365 / cost of sales (or purchases)
35. Non-financial performance measures
Non-financial performance measures are considered to be leading indicators of financial performance.
1 Market share ②Innovation ③Growth ④Productivity ⑤Quality ⑥Social aspects
36. The balanced scorecard :
① financial perspective ② external perspective
③ customer perspective ④ learning and innovation perspective
37. Benchmarking :
① Internal benchmarking
② Competitive benchmarking
③ Functional benchmarking
④ Strategic benchmarking
38. Value analysis is a planned, scientific approach to cost reduction, which reviews the material
composition of a product and the product's design so that modifications and improvements can be made
which do not reduce the value of the product to the customer or user.
39. Four aspects of 'value' should be considered:
① Cost value
② Exchange value
③ Utility value
5 Esteem value
40. ROI=PBIT / capital employed *100%
Widely used and accepted; As a relative measure it enables comparisons to be made with divisions
or companies of different sizes.
41. RI=PBIT- Imputed interest * capital employed.
Possible to use different rates of interest for different types of assets; Cost of finance is being
considered.
