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）属于ACCA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技术。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。