Để phát triển kiến thức và hiểu biết về phương pháp quản lý tài chính cho việc phân tích những lợi ích của các nguồn tài chính và các cơ hội đầu tư vốn, và việc áp dụng các kỹ thuật kế toán quản trị và kiểm soát kế hoạch kinh doanh. Mục tiêu Sau khi hoàn thành của ứng cử viên giấy sẽ có thể: • giải thích vai trò và mục đích của quản lý tài chính • đánh giá việc quản lý tổng thể của vốn lưu độngcụ thể . | Paper Financial Management and Control AIM To develop knowledge and understanding of financial management methods for analysing the benefits of various sources of finance and capital investment opportunities and of the application of management accounting techniques for business planning and control. OBJECTIVES On completion of this paper candidates should be able to explain the role and purpose of financial management evaluate the overall management of working capital evaluate appropriate sources of finance for particular situations appraise capital investment through the use of appropriate methods identify and discuss appropriate costing systems and techniques prepare budgets and use them to control and evaluate organisational performance understand the basic principles of performance management critically assess the tools and techniques of financial management and control demonstrate the knowledge understanding skills abilities and critical evaluation expected in Part 2. POSITION OF THE PAPER IN THE OVERALL SYLLABUS Students must have a thorough knowledge of the material in Paper Financial Information for Management and a good knowledge of other Part 1 papers. Financial Management and Control is integrated with other Part 2 papers by providing a management decision framework within which some aspects of the Part 2 syllabus are developed. The effects of capital allowances and corporation tax on capital investment appraisal are examinable. Knowledge gained from Paper Business Taxation UK will be useful in this respect. Financial Management and Control is developed in Part 3 into advanced study of Performance Management Paper and Strategic Financial Management Paper . SYLLABUS CONTENT 1 Financial management objectives a The nature purpose and scope of financial management. b The relationship between financial management management accounting and financial accounting. c The relationship of financial objectives and organisational strategy. d .
