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【课程名称】ACCA F5陪考营
【上课时间】3月17日
【参与方式】线上预约
【课程形式】网络在线直播
【课程大纲】
1）6月考季F5考点变化在哪里，重点预测？
2）回顾2014-2019年Pastpaper
3）多门考试怎样合理安排的复习计划？
4）答疑
6月考季F5考点变化在哪里，重点预测？
作为业绩评估中不可缺少的一个环节，预算一直都是F5的高频考点，企业会采用各种预算系统来帮助做预算。
在学习预算系统的时候，我们需要掌握的内容包含以下三点：① Steps of the budgeting system；② Applied conditions；③ Pros & Cons.
Incremental budgeting
Steps
大家不需要把定义背出来，只需要记住下面这个公式然后看公式说话就行~
Previous/past data 土 △ = This year’s budget
An incremental budgeting is starting from the previous period’s budget or actual results and then adding or subtracting an incremental amount to get this year’s budget.
Applied conditions
Stable businesses; The current operations are effective，efficient and economic; Certain costs such as staff salaries.
Pros & Cons
Pros（万精油）：Quick and easy; Time saving.
Cons（重点掌握）
Builds on previous information; Encourage budget slack; Lack of business scrutiny.
Zero-based budgeting
Steps
Zero based budgeting requires each cost element to be specifically justified. The budget starts from zero and the activities are being undertaken for the first time.
Define the activities to be evaluated（decision packages——mutually exclusive & incremental）确定决策包；Evaluate and rank the activities评估和排序；Allocate resources分配资源。
