描述

I N T E R A C T I V E T E X T ADVANCED PAPER 7 PLANNING, CONTROL AND PERFORMANCE MANAGEMENT BPP is the official provider of training materials for the ACCA's CAT qualification. This Interactive Text forms part of a suite of learning tools, which also includes CD-ROMs for tuition and computer based assessment, and the innovative, internet-based Learn Online. This text has been specifically written to the current syllabus and Teaching Guide. • Clear language and presentation • Plenty of questions, examples and quizzes to demonstrate and practise techniques • A question and answer bank prepared by BPP Learning Media authors FOR EXAMS IN JUNE 2009 ii First edition 2003 Sixth edition June 2008 ISBN 9780 7517 4826 0 (Previous ISBN 9780 7517 3574 1) British Library Cataloguing-in-Publication Data A catalogue record for this book is available from the British Library Published by BPP Learning Media Ltd BPP House, Aldine Place London W12 8AA www.bpp.com/learningmedia Printed in the United Kingdom Your learning materials, published by BPP Learning Media Ltd, are printed on paper sourced from sustainable, managed forests. All our rights reserved. No part of this publication may be reproduced, stored in a retrieval system or transmitted, in any form or by any means, electronic, mechanical, photocopying, recording or otherwise, without the prior written permission of BPP Learning Media Ltd. We are grateful to the Association of Chartered Certified Accountants for permission to reproduce past examination questions. The suggested solutions in the exam answer bank have been prepared by BPP Learning Media Ltd, unless where otherwise stated. © BPP Learning Media Ltd 2008 Contents iii Contents Page Introduction How to use this Interactive Text v Approach to examining the syllabus vi Analysis of past papers vi Tackling multiple choice questions viii Part A Cost accounting 1 Accounting for management 3 2 Absorption costing and activity based costing 25 3 Absorption costing and marginal costing compared 47 4 Job, batch, contract, service and process costing 67 Part B Planning and control 5 The collection of data 91 6 Presentation of information 113 7 Forecasting 151 8 Planning and control systems 183 9 The budgetary process 197 10 Making budgets work 237 Part C Standard costing 11 Standard costing 269 12 Variance analysis 283 13 What variances mean 319 Part D Management accounting applications 14 Performance measurement 347 15 Applications of performance measures 371 16 Pricing 395 17 Quality 417 18 Cost management 429 Exam question bank 451 Exam answer bank 465 List of key terms 497 Index 499 Review form and free prize draw

AI 摘要