高頓網(wǎng)校小編為各位學(xué)員整理了ACCA考試中業(yè)績管理科目的講義輔導(dǎo)，希望對大家有所幫助。
        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 activity-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
　　• *uate 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.