This paper develops knowledge and understanding of the application of management accounting techniques to support the management processes of planning, control and decision-making. Meanwhile, this paper provides the basic techniques required to enable the students to develop the various methods into more complex problems at later parts of ACCA. Students will understanding the methods and techniques encountered in this paper to ensure that they can taken them further in subsequence paper F5 and paper P5。

管理会计的目的是为了组织创造价值和保值而收集、分析、传递和使用与决策相关的财务和非财务信息。F2 （Management accounting，管理会计）属于ACCA课程的知识课程之一，介绍了为管理者执行计划、控制、决策提供信息支持的管理会计基础方法和工具，主要包括管理会计信息、成本分类、成本性态分析、材料和人工成本的计算、制造成本法和变动成本法、分步法、分批法、定单法、预测、预算、长期资本支出决策、标准成本法和差异分析等内容。通过F2的学习，一方面可以掌握基础的管理会计方法和工具，另一方面可以为ACCA后续 F5（Performance Management，业绩管理）、F9（Financial Management，财务管理）和P5（ Advanced Performance Management，高级业绩管理）课程的学习奠定基础。

a.  Explain the nature, source and purpose of management information

b. Explain and apply cost accounting techniques 

c. Prepare budgets for planning and control 

d. Compare actual costs with standard costs and analyze any variances

e. Apply decision techniques to evaluate project appraisal choices

根据学校相关管理规定，过程考核占课程成绩比例为40%（其中课程资料自学为10%，章节阶段测验为15%，线上结课考试为15%），线下期末考试占60%。总成绩高于60分，记为合格。

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ACCA Paper F2: Management Accounting，BPP Learning Media,中国图书进出口（集团）总公司，2017。ISBN 978-1-5097-1134-5。