Management Accounting (level 3)
This qualifi cation is suitable for candidates who are working, or aspiring to work, in an autonomous job role which requires them to prepare and present fi nancial and other decision oriented information. The complex business world of today makes Management Accounting a necessity for all types of managers. Organisations must attempt to acquire and utilise their resources in the best way possible, and managers need reliable accounting data to anticipate the future and control day-to-day activity. Candidates attempting this qualifi cation must be totally familiar with the basic cost accounting principles, methods and terminology as contained in the LCCI Level 2 Cost Accounting syllabus or equivalent.
Aims
The aims of this qualifi cation are to enable candidates to develop:
1. the ability to critically analyse information for both short term and long term decision making
2. the ability to use management accounting information for the purposes of planning and control of cash and other resources within business organizations and an understanding of factors affecting the planning and control process
3. an understanding of business performance measures, and the relevance and impact of transfer pricing
Syllabus Topics
Short term cost behaviour
Cost/volume/profi t (CVP) analysis
Short term decision making
Budgetary planning and control
Cash and working capital management
Standard costing and variances
Long term decision making
Performance evaluation and transfer pricing
Assessment
Candidates are assessed by a 3 hour paper-based examination, consisting of fi ve compulsory questions. At least one question will come from key topics as detailed in the syllabus. The answers required will be predominantly of a quantitative nature, but candidates will be expected to demonstrate their knowledge and understanding of the syllabus topics at the appropriate level. Specimen and past papers are available on the LCCI website.
授課語言
英文教料，中文授課。
課程費用
MOP:3,000 (含官方指定課本和過往題目，未含公開考試費用)
課本
Management Accounting (Level 3)
課程長度
共36小時
資料下載
公開考試日期