What is the ACCA?
The Association of Chartered Certified Accountants (АССА) is the largest global professional accountancy body. It was founded in 1904. ACCA’s headquarters are in London. Currently there are over 260,000 students and 110,000 members in 170 countries of the world, including 5,500 students and over 700 full ACCA members in Russia.
ACCA Professional Scheme is the key qualification of all those offered by ACCA and is rightfully regarded as one of the most highly respected and valued financial qualifications available internationally. The ACCA Qualification focuses on developing multi-faceted knowledge, skills and techniques required for modern accountancy and finance and is designed for those interested in their professional development and capable of building successful careers.
Duration – 48 hours
A Specialist cost and management accounting techniques
1. Activity-based costing
2. Target costing
3. Life-cycle costing
4. Back-flush accounting
5. Throughput accounting
B Decision-making techniques
1. Multi-limiting factors and the use of linear programming and shadow pricing
2. Pricing decisions
3. Make-or-buy and other short-term decisions
4. Dealing with risk and uncertainty in decision- making
2. Budgetary systems
3. Types of budget
4. Quantitative analysis in budgeting
5. Behavioural aspects of budgeting
D Standard costing and variances analysis
1. Budgeting and standard costing
2. Basic variances and operating statements
3. Material mix and yield variances
4. Planning and operational variances
5. Behavioural aspects of standard costing
E Performance measurement and control
1. The ...
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