Certificate Course On Management Accounting - Budgeting And Planning - The Hong Kong Management Association
課程名稱: |
Certificate Course On Management Accounting - Budgeting And Planning - The Hong Kong Management Association |
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院校名稱: |
香港管理專業協會 |
課程編號: |
23C067291 |
範疇: |
金融服務業 |
上課模式: |
30(PT) |
學費: |
3,600.00 |
入學要求: |
A) Have Completed Secondary 5 Education (Before 2012); Or B) Have Completed Secondary 6 Education (In Or After 2012); Or C) Equivalent Qualification. |
課程大綱: |
1) Manufacturing Ocst Flows; Cost Classfications; Different Costs And Revenues (3 Hours) 2) Cost Behavior Patterns; The Activity Base; The Alalysis Of Mixd Costs; The High~Low Method (3 Hours) 3) The Basics Of Cvp Analysis; The Contribution Approach; The Graphical Approach ; The Equation Approach ( 3 Hours) 4) Income Statment; Revenue & Expenses; Gross & Net Profit; Balance Sheet; Assets & Liabilities; Equity & Retained Earnings 5) Cash~Flow Statement ; Operating Activities; Investing Activities; Financing Activities (3 Hours) 6) Working Cpatial Management; Short~Term Financing; Long~Term Financing; Working~Capital Financing Plan(3 Hours)7) Profitablility Ratios; Asset Utilization Ratios; Liquidity Ratios; Debt Utilization Ratios (3 Hours) 8) The Master Budget; Sales Budget; Produciton Budget; Materials, Labor & Overhead Budgets; Cash Budget (3 Hours) 9) Static Versus Flexible Budget; Perparing A Flexible Budget; Flexible Budget Performance Report ; Overhead Variances Analysis (3 Hours) 10) The Captial Budeting Decision; Payback Method; Internal Rate Of Return; Net Present Value; Capital Rationing; Feedback And Evaluation ( 3 Hours) |
資歷架構級別: |
0 |