ManagementAccountingforDecisionMaking决策管理会计.pdfVIP

Management Accounting for Decision Making DE5A 35 Assessment Exemplar for Higher National Unit DE5A 35: Management Accounting for Decision Making 1st edition: April 2004 Price: £20.00 Publication code: CB1992 Published by the Scottish Qualifications Authority, Hanover House, 24 Douglas Street, Glasgow, G2 7NQ, and Ironmills Road, Dalkeith, Midlothian, EH22 1LE The information in this publication may be reproduced to support SQA qualifications. If it is reproduced, SQA should be clearly acknowledged as the source. If it is to be used for any other purpose, then written permission must be obtained from the Support Materials Development Officer at SQA. It must not be reproduced for trade or commercial purposes. © Scottish Qualifications Authority 2004 DE5A 35: Management Accounting for Decision Making Contents 1 Introduction 2 How to generate evidence 3 Assessment exemplar Scottish Qualifications Authority Assessment Exemplars for Higher National Units DE5A 35: Management Accounting for Decision Making 1 Introduction This pack must be used in conjunction with a copy of the Unit specification which details the standard of performance expected of the candidate. A copy of the Unit specification can be obtained from SQA. This pack supplements the assessment guidelines and support notes of the Unit specification. It aims to provide an example of assessment that is valid, reliable and practicable. The assessment task(s) detailed in this pack correspond to the assessment guidelines outlined in the Unit specification. The example provided is intended for guidance only. It may be used in a variety of ways including, for example: ♦ to exemplify the standard of performance expected of candidates achieving the Unit, ie as a benc