ACCA考试Approaches to budgeting有哪些内容学习？

财会知识的学习内容有很多，证书类型也有很多，而ACCA证书是现在选择人数相对较多的证书之一。参加ACCA考试学员看中的是证书的价值，那么，ACCA考试Approaches to budgeting有哪些内容学习？

Approaches to budgeting是ACCA考试的知识点内容，学员在备考的时候，要知道ACCA知识点怎么去学习，同时还需要重视每一个点的内容。ACCA考试Approaches to budgeting的内容可以从下面六点去学习：

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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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