F2- MA Part B - Management accounting讲义知识点总结.pdf

Management accounting Part B Data analysis and statistical techniques Sampling Methods Sampling Ø Data are often collected f rom samp le rather than from a population Ø Sample should be comp lete/ rep resentative/ cover all areas of the population (not biased). Ø If the whole p op ulation is examined, the survey is called a census. Ø Problem of census: Cost Out of date Sample Population Cases or elements 4 1 Random sampling Ø A sampling frame is a numbered list of all items in a p op ulation. Ø A simple random sample is selected so that every item in the population has an equal chance of being selected. Ø A random sample is not necessarily a p erf ect sample. The only way to eliminate the ‘unrepresentative sample’ is to take 100% survey (a census). 5 2 Stratified random sampling Ø Stratified random sampling is where the population is divided into categories from which random samples are taken. Ø Random samp les are then taken from each stratum or category. Ø The method requires p rior knowledge of each population item. 6 2 Stratified random sampling - example The number of management accountants in each type of work in a particular country are as follows: Partnerships 500 Public companies 500 Private companies 700 Public practice 800 2,500 If a samp le of 20