2015年12月ACCA考试F4讲义二 .doc

《2015年12月ACCA考试F4讲义二 .doc》由会员上传分享，免费在线阅读，更多相关内容在应用文档-天天文库。

1、2015年12月ACCA考试F4讲义(二)12月ACCA考试就要到了，为了方便大家更好地复习12月ACCAF4考试，小编在百度文库定期传一些考试资料，如有需要请关注财萃财经的百度文库。Session3Typesofcostandcostbehavior　　Maincontents:　　1.Classifyingcosts　　2.Costobjects,costandcostcenters　　3.Analysisofcostsintofixedandvariableelements　　3.1Classifyingcosts　　Costscanbeclassifiedinanumberofdiff

2、erentways:　　·Element–costsareclassifiedasmaterials,labororexpenses(overheads)　　·Nature–costsareclassifiedasbeingdirectorindirect.　　a.Directcostisexpenditurethatcanbedirectlyidentifiedwithaspecificcostunitorcostcenter.　　(1).Directmaterialisallmaterialbecomingpartoftheproductunlessusedinnegligibleamou

3、ntand/orhavingnegligiblecost.(componentparts,partfinishedworkandprimarypackingmaterial)　　(2).Directwages–arewagespaidforlaboreitherasbasichoursorasovertimeexpensedontheproductline.　　(3).Directexpenseareanyexpensewhichareincurredonaspecifiedproductotherthandirectmaterialanddirectlabor.　　b.Indirectcos

4、ts/overheads;areexpenditurethatcannotbedirectlyidentifiedwithaspecificunitorcostcenterandmustbe‘sharedout’onanequitablebasis.　　·Behavior–costsareclassifiedasbeingfixed,variable,semi-variableorsteppedfixed.　　a.Fixedcosts:arecoststhatarenotaffectedintotalbythelevelofactivity,butremainthesame.　　b.Varia

5、blecosts:arethecoststhatchangeintotalindirectproportiontothelevelofactivity.　　c.Semi-variable/semi-fixed/mixedcosts:arecostswhichcontainbothfixedandvariablecomponentsandsoitpartlyaffectedbychangesinthelevelofactivity.　　d.Stepcosts:arefixedinnaturebutonlywithincertainlevelofactivity.　　·Function:costs

6、areclassifiedasbeingproductionornon-productioncosts.　　e.Productioncosts:arecostsincludedinastockvaluation.Theproductcostisthecostofmakingorbuying.　　f.Periodcosts(generalcost):arecoststhatarenotattributedtoproductcosts,butinsteadaretreatedasacostofthetimeperiodwhentheyarise.　　·Othercostclassification

7、:　　Avoidablecost:costwhichcanbeeliminatedbychangingoperations　　Unavoidablecost:costwhichwillnotbechangedbydecisionmaking.　　Controllablecost:thosecostcontrollablebyaparticularmanagerinagivenperiod.　　Un