ACCA培训中心免费ACCA备考笔记资料

　　1.Target cost=target selling price–target profit=market price–desired profit margin.

　　2.cost gap=estimated cost–target cost.

　　3.TQM:

　　①preventing costs

　　②appraisal costs

　　③internal failure costs

　　④external failure cost

　　4.Alternative costing principle:

　　①ABC(activity based costing)

　　②Target costing

　　③Life cycle

　　④TQM

　　5.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

　　6.pricipal budget factor关键预算因子：be limited the activities

　　7.budget purpose:

　　①communication

　　②coordination

　　③compel the plan

　　④motivative employees

　　⑤resource allocation

　　8.Budget committee的功能：①coordinated②administration

　　9.Budget:①function budget②master budget:1.P&L;2.B/S;3.Cash Flow