FF近考试热点梳理及预测—— MsWu.pdfVIP

F5 F5 —— Ms.Wu F5 F5 —— Ms.Wu 【FF55】FF55近年考试热点梳理及预测———— MMss..WWuu What will be examined in this paper (F5) 1)Specialistcostandmanagementaccountingtechniques.ActivityBasedCosting,LifeCycle Costing,Throughputaccountingandback– flushaccounting.AsABCwasexaminedregularly, butyoustillcannotignoreit,especiallycalculationpart，makesureyouareawareofwhatis thedifferencebetweenABCandabsorptioncosting.Lifecycleand back-flush,youmayfocus onthemainideasaboutthetheory,thediscussionparts.Payattentiontoback-flush,asithas notbeenexaminedyet.Throughputaccounting,pleasemakesureyouunderstandthetheory and calculation of this method. It could be tested this time. 2) Decision Making Techniques. All the pricing strategies for detail, especially for the new product to launch into the market. Do not neglect areas such as relevant costing as this is a very important topic that could easily be examined again soon. Also linear programming is anotherkeyarea.Forthecalculationpart,youhavetopayattentiontoexpectedvalue,joint probabilities, sensitivity analysis, and decision methods such as maximax, maximin… 3) Budgeting. You need to prepare implications of differing budget approaches and their impacts on motivation. The conflict between ZBB and incremental budgeting is also likely to be explored. Also, you have to know the behaviour aspects of budget. Numbers elements in a budgeting question could include flexed budgets or time series analysis learning curves. 4) Standard costing and Variance Analysis. Standard variances and planning and operational variances; calculation and discussion, factors to consider when investigating a variance. An operating statement which included budgeted idle time has also been required. Mix and yield variance are required to be explained and calculated. 5) Performance management and control. Questions here