ACCA（PM）科目高频考点讲解：增量预算和零基预算

　　在ACCA考试中，预算一直作为一个高频考点出现在PM(F5)科目试卷里，并且不少同学都会在这个考点上丢分，接下来，会计网就为大家着重详解这个高频考点内容，希望有所帮助。

　　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.

　　那么下面我们来看一下这两个预算系统的具体内容吧~

　　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。

　　大家别看这三个步骤只是简单的几个单词，2015年6月份的真题就这个知识点考察了三分。

　　Applied conditions

　　Non-profit-making and service organizations; Discretionary cost占比较大的企业

　　Pros & Cons

　　Pros：Remove insufficient and obsolete operations; Increased staffs involved at all levels; Responds to changes in business environment.

　　Cons：Focuses on short term benefits; Requires high management skills; Time consuming; Ranking can be difficult.

　　这里列出的优缺点只是general的，在做题的时候还需要根据题目给出的具体情况来分析对于这家公司某种预算系统适用与否。

　　真题精讲

　　听了以上的讲解，相信大家对于这两种预算方法都有了更深入的了解，那么下面我们来看一道真题(2016 December)

　　Which TWO of the following statements regarding zero based budgeting are correct?

　　A. It is best applied to support expenses rather than to direct costs

　　B. It can link strategic goals to specific functional areas

　　C. It carries forward inefficiencies from previous budget periods

　　D. It is consistent with a top-down budgeting approach

　　答案：AB

　　解析：A：support expense属于discretionary cost，ZBB不适用于生产制造型企业，A正确。B：ZBB是从0开始的，所有活动都当做是第一次发生，所以能够把战略目标跟具体的举措联系起来，B正确。C：描述的是incremental budgeting的特点。D：由于是从0开始，所以只有上级的投入不够，需要各个等级工作人员的参与，因此D错误。

　　来源：ACCA学习帮