【ACCA考试辅导】F5业绩管理重点讲义1

【ACCA考试辅导】F5业绩管理重点讲义1

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Chapter 1

Advanced costing method

Chapter learning objectives

Upon completion of this chapter you will be able to:

§ explain what is meant by the term cost driver

§ identify appropriate cost drivers under activ ity-based costing (ABC)

§ calculate costs per driver and per unit using (ABC)

§ compare ABC and traditional methods of overhead absorption based on production units, labour hours or machine hours.

§ explain the implications of switching to ABC on pricing, performance management and decision making.

§ explain what is meant by the term ‘target cost’ in both manufacturing and service industries.

§ derive a target cost in both manufacturing and service industries.

§ explain the difficulties of using target costing in service industries

§ explain the implications of using target costing on pricing, cost control and performance management.

§ describe the target cost gap.

§ suggest how a target cost gap might be closed.

§ explain what is meant by the term ‘life-cycle costing’ in a manufacturing industry § identify the costs involved at different stages of the life-cycle.

§ explain the implications of life-cycle costing on pricing, performance management and decision making.

§ describe the process of back-flush accounting and contrast with traditional process accounting.

§ explain, for a manufacturing business, the implications of back-flush accounting on performance management

§ evaluate the decision to switch to back-flush accounting from traditional process control for a manufacturing business.

§ explain throughput accounting and the throughput accounting ratio (TPAR), and calculate and interpret, a TPAR.

§ suggest how a TPAR could be improved.

§ apply throughput accounting to a given multi-production decision making problem. 更多ACCA资讯请关注高顿ACCA官网：https://www.360docs.net/doc/2215949384.html,