高頓網(wǎng)校小編為各位ACCA學(xué)員整理了一些考試必備知識點的解析和練習(xí)，希望大家查漏補缺，對考試有所幫助。
        Value added incentive schemes
　　★Concept:
　　Value added is an alternative to profit as a business performance measure and it can be used as the basis of an incentive scheme.
　　★Tips:
　　1Value added＝sales－cost of bought-in materials and services
　　2The advantage of value added over profit as the basis for an incentive scheme is that it excludes any bought-in costs,and is affected only by costs incurred internally,such as labour.
　　3A basic value added figure would be agreed as the target for a business,and some of any excess value added earned would be paid out as a bonus.
　　★Sample:
　　【Single selection】The following data relate to work at a certain factory.
　　Cost of the bought-in material        $40,000
　　Sales                                $120,000
　　What's the value added?(  )
　　A．$80,000
　　B．$70,000
　　C．$90,000
　　D．$50,000
　　Answer:A
　　Explanation: Value added＝sales－cost of bought-in materials and services