Major syllabus areas for fia , fma paper and detailed contents are given below:
The nature , source and purpose of management information
- Accounting for management
- Sources of data
- Cost classification
- Presentation of information
Cost accounting techniques
- Accounting for labour , material , overheads
- Absorption and marginal costing
- Cost accounting methods
- Alternative cost accounting principles
Budgeting
- Nature and purpose of budgeting
- Statistical techniques
- Preparation of budgets
- Flexible budgets
- Capital budgeting and discounted cash flow
- Budgetary control and reporting
- Behavioural aspects of budgeting
Standard Costing
- Standard costing system
- Calculation of variances and analysis
- Reconciliation of budgeted and actual profit
Performance measurement
- Measurement of performance - overview
- Measurement of performance - application
- Cost reductions and value enhancement
- Monitoring of performance and reporting
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