2022年6月份ACCA考试：F5业绩管理大纲
酒店前台岗位职责>人参的最佳吃法
Study Guide
SPECIALIST COST AND MANAGEMENT ACCOUNTING TECHNIQUES
1.Activity bad costing
点评语句大全a)Identify appropriate cost drivers under ABC.
谦虚的英语b)Calculate costs per driver and per unit using ABC.
c)Compare ABC and traditional methods of overhead absorption bad on production units,labour hours or machine hours.
2.Target costing
a)Derive a target cost in manufacturing and rvice industries.
b)Explain the difficulties of using target costing in rvice industries.
c)Suggest how a target cost gap might be clod.
3.Life-cycle costing
a)Identify the costs involved at different stages of the life-cycle.
b)Derive a life cycle cost in manufacturing and rvice industries.
c)Identify the benefits of life cycle costing.
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4.Throughput accounting
a)Calculate and interpret a throughput accounting ratio(TPAR).
b)Suggest how a TPAR could be improved.
c)Apply throughput accounting to a multi-product decision-making problem.
5.Environmental accounting
a)Discuss the issues business face in the management of environmental costs.
b)Describe the different methods a business may u to account for its environmental costs.
B DECISION-MAKING TECHNIQUES
1.Relevant cost analysis
a)Explain the concept of relevant costing.
b)Identify and calculate relevant costs for a specific decision situations from given data.
c)Explain and apply the concept of opportunity costs.
2.Cost volume profit analysis
a)Explain the nature of CVP analysis.
b)Calculate and interpret break even point and margin of safety.
c)Calculate the contribution to sales ratio,in single and multi-product situations,and demonstrate an understanding of its u.江东四杰
d)Calculate target profit or revenue in single and multi-product situations,and demonstrate an understanding of its u.
e)Prepare break even charts and profit volume charts and interpret the information contained within each, including multi-product situations.
f)Discuss the limitations of CVP analysis for planning and decision making.
3.Limiting factors
a)Identify limiting factors in a scarce resource situation and lect an appropriate technique.
b)Determine the optimal production plan where an organisation is restricted by a single limiting factor,including within the context of “make“ or “buy“ decisions.
c)Formulate and solve multiple scarce resource problem both graphically and using simultaneous equations as appropriate.
d)Explain and calculate shadow prices(dual prices)and discuss
their implications on decision-making and performance management.
e)Calculate slack and explain the implications of the existence of slack for decision-making and performance management.
(Excluding simplex and nsitivity to changes in objective functions)
4.Pricing decisions
a)Explain the factors that influence the pricing of a product or rvice.
b)Explain the price elasticity of demand.
c)Derive and manipulate a straight line demand equation.Derive an equation for the total cost function(including volume-bad discounts).
d)Calculate the optimum lling price and quantity for an organisation,equating marginal cost and marginal revenue.
e)Evaluate a decision to increa production and sales levels,considering incremental costs,incremental revenues and other factors.
f)Determine prices and output levels for profit maximisation using the demand bad approach to pricing(both tabular and algebraic methods).
g)Explain different price strategies,including:
i)All forms of cost-plus
ii)Skimming
iii)Penetration
iv)Complementary product
黑龙潭v)Product-line
vi)Volume discounting
vii)Discrimination
viii)Relevant cost
h)Calculate a price from a given strategy using cost-plus and relevant cost.
5.Make-or-buy and other short-term decisions
a)Explain the issues surrounding make vs. buy and outsourcing decisions.
b)Calculate and compare make“costs “with “buy- in“ costs.闽江夜游
c)Compare in-hou costs and outsource costs of completing tasks and consider other issues surrounding this decision.
d)Apply relevant costing principles in situations involving shut down,one-off contracts and the further processing of joint products.
