發(fā)布時(shí)間：2015-09-11 11:47 來(lái)源：高頓網(wǎng)校 我要發(fā)言 [字號(hào)：大 中 小]
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高頓網(wǎng)校小編為各位學(xué)員整理了ACCA考試中業(yè)績(jī)管理科目的講義輔導(dǎo)，希望對(duì)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.
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