《F2管理会计》讲义辅导1

第一章管理会计概论财务会计与管理会计(一)财务会计财务会计的主要目标是向企业外部的有关利益集团或个人提供他们据以决策的会计信息。

财务会计应该遵循会计准则，对企业的经济活动进行连续、系统和全面的计量、确认、记录与汇总，定期编制财务报告，为企业外部有关利益团体提供其据以决策的有关信息，反映受托责任的履行情况。

(二)管理会计及其演进管理会计是现代会计的另一分支，服务于企业内部的管理职能的实施，侧重于为企业内部的经营管理服务并参与管理活动。

其工作内容主要包括信息的收集、分类、加工整理、分析报告和信息传递等，为企业的决策规划、计划预算、评价与控制等方面提供信息。

管理会计的内容和基本特点(一)管理会计的主要内容1．决策与规划会计决策分析可以区分为短期决策和长期决策分析。

短期决策分析基本上可以分为三种类型：其一是成本与产量问题；其二是成本与收入问题；其三为企业内部资源的合理分配问题。

长期投资决策是建立在货币时间价值的基础上的。

货币时间价值是资本机会成本的体现。

是资本对时间的增量，其数值确定与资本的边际成本或边际收入是联系在一起的。

规划会计通过编制计划和预算将决策确定的目标和行动具体化，预算包括生产经营总预算和项目预算。

2．执行与控制会计执行和控制是保证计划所确定的目标得以实现的实施过程。

主要通过计划执行结果与预算的比较，评价执行者的工作成绩，通过差异分析获得反馈信息，以便采取措施，达到控制的目的。

(二)管理会计的特点1．服务于企业内部管理2．方法灵活多样性3．面向未来的时间特征4．会计信息不受会计准则约束5．重视人的行为问题管理会计的职能作用和信息质量(一)企业目标和管理职能1．企业的目标以盈利为导向，以酬报其投资者并保证企业自身的生存和发展。

2．企业管理职能企业的管理职能主要包括：决策、计划预算、组织实施和评价控制四个方面。

(二)管理会计的职能作用1．为决策提供客观可靠信息2．制定计划编制预算3．实施经营计划，评价业绩实施控制4．成本确定和成本计算(三)管理会计信息质量要求1．准确性2．相关性3．可理解性4．及时性5．成本和效益原则现代企业环境和当代管理会计发展（20世纪70、80年代）(一)信息技术与管理会计信息系统设计；(二)代理人理论；(三)价值链分析、作业管理和作业成本计算；(四)目标成本计算和价值分析；(五)质量成本与全面质量管理；(六)适时生产(存货)系统；(七)综合记分卡。

Course Notes 2016 Exams September 15 – June 17 ACCAPaper F2 - 双语讲义Management Accounting管理会计Tutor details2 Intro ductio n ACCA F 2No part of this publication may be reproduced, stored in a retrieval systemor transmitted, in any form or by any means, electronic, mechanical,photocopying, recording or otherwise, without the prior written permissionof First Intuition Publishing Ltd.Any unauthorised reproduction or distribution in any form is strictlyprohibited as breach of copyright and may be punishable by law.© First Intuition Publishing Ltd, 2015ACCA F 2Intro ductio n 3ContentsPageIntroduction 1Contents 31Course structure 52Course materials 53Qualification structure 64The exam 65Question types 76Exam tips 77How to study F2 88Study planner 91: Nature, source and purpose of management information 131Accounting for management 132Sources of data 153Cost classification 174Presenting information 262: Cost accounting techniques 331Accounting for material, labour and overheads 332Absorption and marginal costing 533Cost accounting methods 574Alternative cost accounting 703: Budgeting 751Nature and purpose of budgeting 752Statistical techniques 773Budget preparation 904Flexible budgets 975Capital budgeting and discounted cash flows 986Budgetary control and reporting 1107Behavioural aspects of budgeting 1134: Standard costing 1171Standard costing systems 1172Variance calculations and analysis 1183Reconciliation of budgeted and actual profit 1265: Performance measurement 1291Performance measurement overview 1292Performance measurement – application 1313Cost reductions and value enhancement 1414Monitoring performance and reporting 1424 Intro ductio n ACCA F 2Solutions to lecture examples 145Chapter 1 145 Chapter 2 146 Chapter 3 156 Chapter 4 164 Chapter 5 167Formulae sheets 169ACCA F 2Intro ductio n 5 1Course structureHome Study Introduction – How to Study F2To get off to the best possible start, we recommend you contact your tutor once you have receivedyour study materials. Your tutor will explain how to tackle your studies and get you started on yourfirst Study Session.If you prefer to get started straight away you should read “How to Study F2” below.Study sessionsThis study guide breaks down the syllabus into manageable study sessions, following the syllabus, andnumbered in accordance with the chapters in the Study notes. We tell you which chapters to read, andthen which questions to attempt from the Question Bank.It is not enough just to read the study notes. You must practise questions from the Question Bank asrecommended in each study session. The questions in the Question Bank are the same style as thosein the real exam and will give you exposure to all the possible pitfalls.It is better to attempt them as you go along, when the subject matter is fresh in your mind. You shouldcheck your answers with the answers and make sure you understand the suggested answer for anyquestions you get wrong.Revision sessionsWhen you have completed all the study sessions you should spend some time revising the core topicsWhen you are getting most of these right you are ready to attempt the Mock exam. If at all possibleyou should attempt this under real exam conditions, i.e. to the correct time and with no distractions.You can always come and sit your exam at First Intuition – just call your tutor to arrange a convenienttime.When you have completed the Mock you should check your answers. Make a note of any you getwrong and look at the model solution where given. If you still have any problems call your tutor orcome and see us for some final advice. If you score at least 60% in the Mock then you should be readyto take the real exam.2Course materialsYou will receive the following:First Intuition study notesFirst Intuition Question BankPasscards*Online Study Text (in conjunction with Kaplan EN-Gage)*produced by BPP Learning Media6 Intro ductio n ACCA F 23Qualification structureThe ACCA qualification is structured as follows.Fundamentals Level Knowledge Module F1 AB The Accountant in Business F2 MA Management Accounting F3 FA Financial AccountingFundamentals Level Skills Module F4 CL Corporate LawF5 PM Performance ManagementF6 TX TaxationF7 FR Financial ReportingF8 AA Audit & AssuranceF9 FM Financial Management Professional Level Essentials Module P1 PA Professional AccountantP2 CR Corporate ReportingP3 BA Business AnalysisProfessional Level Options Module (any two of these papers) P4 AFM Advanced Financial ManagementP5 APM Advanced Performance Management P6 ATX Advanced TaxationP7 AAA Advanced Audit & AssuranceAll papers are compulsory unless you gain exemptions from a relevant qualification. The modules must be attempted in the correct order, though you can sit the papers in any order. A maximum of fourpapers can be taken in any one exam sitting. Exams are in June and December each year. TheKnowledge Module subjects are examined by computer-based assessment and can be attempted atany time.4The examF2 is a two-hour computer-based or paper based examination.The paper is in two sectionsSection A contains 35 objective test questions. Each question is worth 2 marks (70 marks intotal)Section B contains 3 multi-task questions. Each question is worth 10 marks (30 marks in t otal).Multi task questions are a new question type which is being introduced in 2014. This newquestion type is explained more fully below.All questions are compulsory.The paper has a pass mark of 50%.ACCA F 2Intro ductio n 75 Question typesThe F2 exam consists of the following types of question: Objective test (OT) –These are single, short, automatically marked questions.Multiple task questions (MTQ) – These questions contain a series of tasks which relate t o one or more scenarios.The types of question that may be included are as follows:OT MTQMultiple Choice You are required to choose one answer from a list of options by clicking on the appropriate radio buttonMultiple Response You are required to select more than one response from the options provided by clicking the appropriate tick boxes Multiple Response Matching You are required to select a response to a number of related statements by clicking on the radio button whichcorresponds to the appropriate response for each statement Number Entry You are required to key in a numerical response to the questionGapfill You are required to enter answers into blank areas Hot SpotYou are required to choose one or more answers by clicking on the appropriate hotspot area/ areas on an imageEach of the above types of question are included in the companion Question Bank. Examples of each of the question types and how they are marked can also be found on the ACCA’s website at Specimen examThe ACCA’s specimen exam reflecting the new exam formats and incorporating all question types, is included in this Question Bank.6 Exam tipsRead the requirement very carefully . With calculation questions there are many opportunities for your examiner to confuse you or try and catch you out. It will be very easy to arrive at a result that is one of the options available.Manage your time . You have an average of 2 minutes and 24 seconds per question. S ome will take longer than others, particularly those that involve calculating a numerical answer. So if you get stuck on a question, make a note of the question number and move on. If you have time at the end of the exam you can go back and tackle the tricky questionsYou may be asked to choose one or more correct statements from a given list. Read each statement carefully. If you are unsure about one or more of them, move on and deal with the statements you do agree with. You may find the correct answer by process of elimination without needing to revisit the statements you are unsure about. In any event you should certainly be able to narrow down your choices.If you think you will run out of time, stop five minutes before the end and guess any remaining answers – remember you have a one in four chance of getting those questions right which could make the difference between a pass and a fail.8 Intro ductio n ACCA F 2 7How to study F2Plan your study timeGet your diary out and decide when, where and how often you want to study. If you followed a FirstIntuition course you would receive a minimum of five full days tuition, and be expected to doadditional work at home. Studying on your own is harder and will take longer. You should expect tospend at least 3 hours studying per week. On this basis it should take approximately two months tolearn the study material, then you should allow additional time for revision and final question practice.Most students should be ready to take the exam 3 months after commencing their studies.Set a target date for the examThis is very important with computer-based exams. If you don’t set a target there is a danger that you will spread your study time over too long a period, will lose momentum or simply not get around totaking the exam. When you set your target bear in mind how you wish to progress through thesyllabus, as from paper F4 onwards you are tied to the paper-based exam sittings in June andDecember. For example, if you wish to progress to the Skills level papers for a December sitting youshould complete your computer-based exams by 31 July.Make the most out of your study sessionsTry and complete each study session in one go so that you learn each topic in turn. Some sessions are longer than others, but make sure you take a break between sessions.Read the ACCA study guide at the start of each session so you know the learning outcomes for thatparticular session. Check the tutor tips for advice on how to tackle questions or which areas focus on.Then read the relevant chapter of the course notes.It is essential that you try the questions from the Question Bank where indicated. You will not passthe exam if you don’t attempt the questions. Check your answers and make sure you understand the workings for any that you get wrong. Often you will find that you got the wrong answer because youdidn’t read the question properly – the examiner does like to try and catch you out! If you get stuckgive your tutor a call and ask for advice.RevisionYou should attempt the additional question banks for each of the revision sessions as well as re-reading the study notes. When you are getting at least half of the questions right you are ready toattempt the Mock Exam. If you achieve at least 60% in the Mocks then you should be ready to attempt the real exam.The real examWhen are ready to attempt the real exam give us a call to arrange your CBE (or contact your nearestCBE centre). We hold weekly exam sessions but will do our best to be flexible so you can sit the examat a time that suits you.ACCA F 2Intro ductio n 9 8Study planner10 Intro ductio n ACCA F 2ACCA F 2Intro ductio n 118.1 Practical Experience Requirements (PER) and Performance ObjectivesACCA requires students to have 36 months’ practical experience in order to become members. Part ofthe practical experience requirements is achieving performance objectives that demonstrate that youcan apply what you’ve learnt when studying to real-life, work activities.ACCA has set out 20 performance objectives in 9 areas. You are required to achieve 13 performanceobjectives – all 9 Essentials performance objectives and any 4 Options performance objectives. ACCAhas provided guidance on which objectives are strongly linked to which exam. The relevant objectivesfor F2, which comprise Essentials and Options objectives, are:Manage self (relevant for all exams)(5)Communicate effectively (relevant for all exams)(6)Use information and communications technology (relevant for all exams)(12)Prepare financial information for management (relevant for F2, F5 and P5)(13)Contribute to budget planning and production (relevant for F2, F5 and P5)(14)Monitor and control budgets (relevant for F2, F5 and P5)No part of this publication may be reproduced, stored in a retrieval system or transmitted, in any form or by any means, electronic, mechanical, photocopying, recording or otherwise, without the prior written permission of First Intuition Publishing Ltd.Any unauthorised reproduction or distribution in any form is strictly prohibited as breach of copyright and may be punishable by law.© First Intuition Publishing1 Accounting for management(a)Describe the purpose and role of cost and management accounting within an organisation.(b)Compare and contrast financial accounting with cost and management a ccounting.The purpose of cost and management accounting is to assist the management in running theirbusiness to achieve its overall plans, make the correct decisions and to control the business.1 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。

第04章 综合费用的归集与分配4.1 辅助生产费用的归集与分配（上）4.2 辅助生产费用的归集与分配（下）4.3 制造费用的归集与分配4.4 生产损失的核算4.3 制造费用的归集与分配•4.3.1 制造费用的归集•4.3.2 制造费用的分配12掌握制造费用实际分配率方法，并能够灵活运用。

学习目标了解制造费用的归集程序与方法，理解制造费用分配方法的主要分类。

3掌握制造费用预算分配率方法，并能够灵活运用。

4.3.1 制造费用的归集•制造费用是用来核算企业生产车间（部门）为生产产品和提供劳务而发生的各项间接费用。

•制造费用包括：管理人员职工薪酬；生产车间计提的折旧费；生产车间支付的办公费、水电费、生产车间发生的机物料消耗、季节性的停工损失等。

“制造费用”账户的设置•制造费用的核算需要设置“制造费用”账户。

•从经济性质来看，“制造费用”账户属于成本类；•从用途和结构来看，“制造费用”账户属于集合分配类。

“制造费用”账户的设置•该账户的借方登记实际发生的各项制造费用；•该账户的贷方登记转入“生产成本”账户借方，分配计入产品成本的制造费用；•期末在费用结转后该账户一般无余额。

•该账户应该按照不同的生产车间、部门设置明细账，账内按照费用项目设立专栏或专户进行明细分类核算。

4.3 制造费用的归集与分配•4.3.1 制造费用的归集•4.3.2 制造费用的分配是根据当月实际发生的制造费用及其分配标准，来分配制造费用的方法。

是在产品完工时一次性分配其应负担的全部制造费用的一种方法。

是以企业制造费用预算和各种产品的定额工时为标准，来分配制造费用的一种方法。

实际分配率累计分配率预算分配率制造费用的分配方法1生产工时比例法3机器工时比例法2直接工资比例法制造费用分配的实际分配率法联合分配法4生产工时比例法步骤概念应用评价生产工时比例法的概念•生产工时比例法是以各种产品的实际工时或定额工时为标准，分配制造费用的一种方法。

生产工时比例法的步骤步骤1•确定分配标准。

ACCA考试回顾，《F2管理会计》讲义辅导(33)本文由高顿ACCA整理发布，转载请注明出处8.2 Losses in process costingNormal loss is the amount of loss expected from the operation of a process. This expectation is based on past experience, and this loss is considered to be unavoidable.Abnormal loss is then extra loss resulting when actual loss is greater than normal or expected loss, and it is given a cost.Abnormal gain is the gain resulting when actual loss is less than the normal or expected loss, and its is given a “negative cost”。

Example 1Input to a process is 1000 units at a cost of $4500Normal loss is 10%There is no opening or closing stocks（1）output = 860 units（2）output = 920 unitsSolution:（1）output = 860 unitsStep 1: determine output and lossesunitsActual Loss 1000 units-860 units140Normal Loss 1000 units x 10%100Abnormal loss40Step 2: calculate cost per unit of output and lossesCost incurred =$4,500 = $5 per unitExpected output1000 units x 90%The cost per unit of output and the cost per units of abnormal loss are based on expected output.Step 3: calculate total cost of output and lossesCalculate total cost of output and losses; normal loss is not assigned any cost.Simply, total cost of output = total cost of input$Cost of output 860 units x $54,300Normal loss 0Abnormal loss 40 units x $5200Total cost4500Step 4: complete accountsProcess accountUnit$Unit$Cost incurred10004500Normal loss100Output（finished goods a/c）860 x $54300Abnormal loss40 x $520010004500Abnormal loss accountUnit$Unit$Process account40200Profit/loss account4020040200402002012年ACCA考试《F2管理会计》讲义辅导（33）（2）output = 920 unitsStep 1: determine output and losses$Actual loss 1000 units – 920 units80Normal loss 1000 units x 10% 100 Abnormal gain20Step 2: calculate cost per unit of output and lossesCosts incurred = $4,500 = $5 per unit Expected output900 unitsStep 3: calculate total cost of output and losses $Cost of output 920 units x $54600 Normal loss 0Less: abnormal gain 20 units x $5（100）Total cost4500Step 4: complete accountsProcess accountUnit$Unit$Cost incurred10004500Normal loss100Abnormal gain20 x $5100Output（finished goods a/c）920 x $546001000460010004600Abnormal gain accountUnit$Unit$Profit/loss account20100Process account201002010020100Example 2:Period 1: costs of input to a process = $29070 Inputs = 1000 unitsOutputs = 850 unitsNormal loss = 10%Period 2: costs of input = $29070Inputs = 1000 unitsOutput = 950 unitsThere are no units of opening or closing inventory Solution:Step 1: determine output and lossesPeriod 1:UnitsInput1000Actual output850Actual loss150Normal loss100 1000 units x 10% Abnormal loss50Period 2:UnitsInput1000Actual output950Actual loss50Normal loss100 1000 units x 10% Abnormal gain50Step 2: calculate cost per unit of output and losses Cost incurred = $29,070 = $32.30 per unit Expected output900 unitsStep 3: calculate total cost of output and losses Period 1:$Cost of output 850 units x $32.5027455Normal loss0Abnormal loss 50 units x $32.301615Total cost29070Period 2:$Cost of output 950 units x $32.3030685 Normal loss0Less: Abnormal gain 50 units x $32.30 （1615）Total cost29070 Process accountUnit$Unit$Period 1Normal loss100Cost of input100029070Output（finished goods a/c）850 x $32.3027455Abnormal loss50 x $32.301615100029070100029070Unit$Unit$Period 2Normal loss100Cost of input100029070Output（finished goods a/c）950 x $32.3030685Abnormal gain50 x $32.301615105030685105030685Abnormal loss or gain account Unit$Unit$Abnormal loss1615Abnormal gain161516151615更多ACCA资讯请关注高顿ACCA官网：当我被上帝造出来时，上帝问我想在人间当一个怎样的人，我不假思索的说，我要做一个伟大的世人皆知的人。

《管理会计》教学大纲（Management Accounting）制定单位：国际审计学院（系、部）制定人：王军法审核人：编写时间：2010年10月16日课程说明一、课程概述：（一）课程属性及课程介绍管理会计是ACCA课程体系中管理会计、财务管理系列的基础课程，旨在为后继课程F5(业绩管理), F9 (财务管理)提供基本的数量分析方法和技巧。

要求学生能熟练运用统计常用分析方法，成本核算方法，成本差异分析方法，简单的生产预测与决策方法以及简单成本预算法等基本方法。

本课程的主要内容包括：管理信息系统的基本概念(管理目标、管理战略、管理计划)；成本的归类分析；成本的核算方法；成本系统；本-量-利分析；线性规划分析法；相关成本分析法；简单投资项目评价分析；简单成本预算；标准成本和差异分析等。

其中成本的核算方法及其要素核算、本量利分析方法、成本差异分析等内容为讲授和考试的重点。

（二）教学目标理解管理会计，成本会计与财务会计的联系与区别，熟练运用管理会计、成本会计的常用分析方法，核算方法，以及成本差异分析方法，进行简单的生产预测、决策和简单的成本核算，为进一步学习后续相关课程打好基础。

（三）适用对象审计学专业国际审计方向（四）先修课程与后续课程《会计学原理》、《成本会计》等二、任课教师教学过程中应注意的事项1、加强对基本概念、基本理论的讲授。

本课程涉及的基本概念、基本理论、基本方法很多。

学生对这些概念、理论理解的正确与否直接影响到答题的正误。

如边际成本法与吸收成本法，先进先出法与加权平均法。

2、加强课堂练习和课后练习为了训练和培养学生的实际操作能力，并适应英国的全球统考，必须要求学生进行大量课堂练习和课后作业练习。

3、双语教学本课程的习题及试卷均为英文形式。

上课中英文结合，专业内容以英文为主。

三、学时要求与分配：（一）总学时要求54学时（二）学时分配四、实践教学内容与要求五、教学参考资料1.《Management Accounting》, 英国BPP出版有限公司编，华中科技大学出版社，2010年1月2.CPA 辅导教材《财务成本管理》经济科学出版社2010年3.[美]卡尔·S·沃伦等著《会计学》中信出版社，5.ACCA网站：9.BPP网站：10.FTMS网站：六、课程的考核要求平时成绩占40％，期末考试占60％。

《管理会计（F2）》课程教学大纲一、课程基本信息课程代码：16003603课程名称：管理会计（F2）英文名称：F2 Management Accounting课程类别：专业课学时：48学分： 3适用对象: 会计专业（ACCA）考核方式：考试先修课程：初级财务会计二、课程简介中文简介本课程主要内容是成本与管理会计，是一门新兴的将现代化管理与会计融为一体的综合性交叉学科。

本课程从现代企业的内部管理需要出发，论述了预测决策会计、规划控制会计和分析评价会计的基本理论和方法。

学生通过对本课程的学习，将掌握现代成本管理的基本理论和基本方法，学会如何在市场经济条件下和现代企业制度环境中，进一步加工和运用企业内部财务信息，预测经济前景、参与经营决策、规划经营方针、控制经营过程和考评责任业绩的基本程序、操作技能和基本方法。

英文简介The Cost of Management Accounting is a comprehensive and crossing branch of accounting, combined with modern management and accounting. It has discussed the basic theories and approaches of prediction and decision accounting, plan and control accounting as well as analysis and evaluation accounting with the subject of enterprise in the modern market economy and the needs of internal management of the modern enterprise. Through studying the course, the students can master the basic theories and fundamental approaches of modern cost management. Learn to use the basic procedure, operational skills and fundamental approaches of further processing and applying the enterprise’s internal financial information, predicting the economy prospect, participating to make operational policy, making out the operational guidance, controlling the operational process and evaluating the responsibilities and performance in the environment of market economy and modern enterprise system.三、课程性质与教学目的本课程旨在向学生全面、系统介绍管理会计基本理论和基本方法的基础上，重点讲述成本管理、资本预算、绩效评价等内容。