ACCA F5知识要点汇总(精简版)

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1、Task1‐1.AbsorptioncostingOAR=EstimatedProductionOverhead/EstimatedActivityLevel，都是budget值*Activitylevel可以是productionunits,可以是laborhours，也可是machinehours取决于劳动密集，还是机械生产密集intensive.实际计算Costofsale(COS)时，Overheadabsorbed=OARxactualactivitylevelAdvantage★考点Disadvan

2、tageRecognizesellingpricescoverallcosts通过改变生产规模ManipulateprofitComplieswithIAS2–accountingforBasedontheassumptionthatoverheadsinventoryarevolumerelatedOAR由Estimates计算得，主观偏差Task1‐2.MarginalcostingAdvantageDisadvantage适合decisionmakingasithighlightsDangerthatpr

3、oductssoldonmarginalcontributioncontribution–failtocoverfixedcostsFixedcostaretreatedasperiodcostsDoesn’tcomplywithIAS2,需要调整报表ProfitdependsonsalesandefficiencyNecessitatesanalysisofmixedcostsbetweenFCandVC☆技巧AC=MC+(ClosingInventory–OpeningInventory)xOAR*Thea

4、bsorptioncostingrequiressubjectivejudgments.预算估计主观判断太多*Thereisoftenmorethanonewaytoallocatetheoverheads.制造成本分摊可操纵Task2.Activity‐basedcosting★考点Traditionalabsorptioncosting适用于★考点Activity‐basedcosting适用于OneorafewsimpleandsimilarproductsProductionhasbecomemorec

5、omplexOverheadcosts占很小比例proportionAssessproductprofitabilityrealistically资源consumptionnotdrivenbyvolumeLargerorganizations&theservicesector成本驱动drive：不同单位，不同OAR◆解题步骤：CostPool→CostDrive→OAR→Absorbed→FullCost★考点Advantage★考点DisadvantageMoreaccuratecost/unit.适用绩效

6、appraisal.Timeconsuming&expensiveControlOCbymanagingcostdriversLimitedbenefit当成本和volumerelatedProfitabilityanalysistocustomers或生产线Multiplecostdrivers情况复杂，导致不精确BetterunderstandingofwhatdrivesOCArbitraryapportionment任意分配★考点‐计算题(10.Dec.Q4)Problemswhenimplementi

7、ngABC：‐ 耗时‐ 需要上层支持，因为缺乏信息‐ Projectteam运作，成员来自各个部门‐ IT部门支持‐ 了解成本结构‐ Cost‐benefitanalysis★成本效益分析Target3.TargetcostingCostpluspricing传统成本法TargetcostingFocusoninternalFocusonexternalStepsoftargetcosting如何减少CostgapProductspecifications1)购买便宜的材料（bulkbuying采购折扣或新供

8、应商）Sellingprice2)降低人工成本Targetprofit:margin/ROI3)提高生产能力，生产效率Targetcost4)以自动化替代人工automationClosethecostgap5)减少无用环节eliminatenonvalueaddedactivities6)尽量减少部件数量，或尽可能使用多的标准件注：不能在质量上妥协compromise，不得影