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The aim of CAT - ACCA Management accounting FMA is to introduce candidates to elements of management accounting which are used to make and support decisions.
The ACCA FMA Syllabus 2021 includes:
A) Explain the nature, source and purpose of management information
B) Explain and analyse data analysis and statistical techniques
C) Explain and apply cost accounting techniques
D) Prepare budgets for planning and control
E) Compare actual costs with standard costs and analyse any variances
F) Explain and apply performance measurements and monitor business performance.