財(cái)會(huì)知識(shí)的學(xué)習(xí)內(nèi)容有很多，證書類型也有很多，而ACCA證書是現(xiàn)在選擇人數(shù)相對(duì)較多的證書之一。參加ACCA考試學(xué)員看中的是證書的價(jià)值，那么，ACCA考試Approaches to budgeting有哪些內(nèi)容學(xué)習(xí)？
Approaches to budgeting是ACCA考試的知識(shí)點(diǎn)內(nèi)容，學(xué)員在備考的時(shí)候，要知道ACCA知識(shí)點(diǎn)怎么去學(xué)習(xí)，同時(shí)還需要重視每一個(gè)點(diǎn)的內(nèi)容。ACCA考試Approaches to budgeting的內(nèi)容可以從下面六點(diǎn)去學(xué)習(xí)：
戳：“各科必背定義+歷年真題中文解析+20年習(xí)題冊(cè)（PDF版）”
1.Top down bottom up
participation by local managers
impact on motivation
2.incremental
easy to prepare
but can environment encourage slack
don t s%k to improve efficiency
3.ZBB
respond to environment
detailed analysis of costs
increases efficiency
but time/cost
requires participation
4.Rolling
reduces uncertainty
useful in dynamic environments
but time/cost involved
changing target may be demotivating
5.flexed
adjusts the budget to reflect actual activity levels
revisions may be needed to reflect incorrect assumptions
planning and operational variances
6.ABB
recognises that activities drive costs
focus on cost drtve$,not just costs
but time/effort involved
may be difficult to identify responsibilities for activities
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