本课程是ACCA专业方向的必修课，是取得ACCA资格的考试科目之一。通过此课程的学习，可以使学生了解会计信息与成本控制、管理决策等的关系，掌握实务中主要的成本分类方法和成本核算方法，掌握预算控制、标准成本系统和业绩评价的基本原理及运用方法，对如何提供成本信息，以及如何将成本信息运用于管理有较好的理解，为后续课程的学习打下基础。

参考书目：

(1)《管理会计学（第2版）》张绪军、杨桂兰主编，上海复旦大学出版社，2020年11月

(2) C.T. Horngren, G.L. Sundem, W.O. Strattonm etc. Introduction to Management Accounting (16th Edition), 北京大学出版社. 2016

(3) Horngren, Charles T.,Datar, Srikant M.,Rajan, Madhav T. Cost Accounting, （Student Value Edition），Prentice Hall，2014.  

(4) William D. Keller Ed.D. Cost & Managerial Accounting I Essentials (Essentials Study Guides)，Research & Education Association，2015 

 资料获取：

ACCA官方网站http://www.accagloble.com考试大纲、历年试题、考官文章、考试情况分析等

中国会计视野http://www.esnai.com行业动态，财经法规，考试辅导，财会文库，知识百科等

Introduction

The syllabus for Paper F2, Management Accounting, introduces candidates to costing principles and techniques, and elements of management accounting which are used to make and support decision-making. The syllabus starts by introducing the nature and purpose of cost accounting, distinguishing it clearly from financial accounting. The next section is cost classification and behaviour. This is followed immediately by applied business mathematics and the use of computer spreadsheets, which are essential for candidates to understand the measurement and behaviour of business costs and to be able to classify them accordingly. The next area of the syllabus represents a central part of this paper and it introduces candidates to a variety of costing techniques used in business. It is followed by the preparation and use of budgeting and standard costing as essential tools for planning and controlling business costs. The syllabus finishes with an introduction to the use of management accounting in supporting decision-making.