ACCA考试用书 业绩管理 英文版PDF电子书下载

Part A Specialist cost and management accounting techniques 3

1 Costing 3

2a Activity based costing 21

2b Target costing 31

2c Life cycle costing 39

2d Throughput accounting 49

2e Environmental accounting 61

Part B Decision-making techniques 71

3 Cost volume profit(CVP)analysis 71

4 Limiting factor analysis 93

5 Pricing decisions 119

6 Short-term decisions 153

7 Risk and uncertainty 169

Part C Budgeting 199

8 Objectives of budgetary control 199

9 Budgetary systems 215

10 Quantitative analysis in budgeting 233

Part D Standard costing and variances analysis 267

11 Budgeting and standard costing 267

12 Variance analysis 289

13 Behavioural aspects of standard costing 323

Part E Performance measurement and control 343

14 Performance measurement 343

15 Divisional performance measures 371

16 Further performance management 393

Exam question bank 409

Exam answer bank 425

Index 469