2015年12月acca f5考试讲义精选

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1、2015年12月ACCAF5考试讲义精选2015年12月ACCAF5考试就要到了，为了方便大家更好地复习，小编在百度文库定期传一些ACCA考试资料，如有需要请关注财萃财经的百度文库。Advancedcostingmethod　　Chapterlearningobjectives　　Uponcompletionofthischapteryouwillbeableto:　　§explainwhatismeantbythetermcostdriver　　§identifyappropriatecostdriversunderactivity-basedco

2、sting(ABC)　　§calculatecostsperdriverandperunitusing(ABC)　　§compareABCandtraditionalmethodsofoverheadabsorptionbasedonproductionunits,labourhoursormachinehours.　　§explaintheimplicationsofswitchingtoABConpricing,performancemanagementanddecisionmaking.　　§explainwhatismeantbytheter

3、m‘targetcost’inbothmanufacturingandserviceindustries.　　§deriveatargetcostinbothmanufacturingandserviceindustries.　　§explainthedifficultiesofusingtargetcostinginserviceindustries　　§explaintheimplicationsofusingtargetcostingonpricing,costcontrolandperformancemanagement.　　§describ

4、ethetargetcostgap.　　§suggesthowatargetcostgapmightbeclosed.　　§explainwhatismeantbytheterm‘life-cyclecosting’inamanufacturingindustry　　§identifythecostsinvolvedatdifferentstagesofthelife-cycle.　　§explaintheimplicationsoflife-cyclecostingonpricing,performancemanagementanddecision

5、making.　　§describetheprocessofback-flushaccountingandcontrastwithtraditionalprocessaccounting.　　§explain,foramanufacturingbusiness,theimplicationsofback-flushaccountingonperformancemanagement　　§evaluatethedecisiontoswitchtoback-flushaccountingfromtraditionalprocesscontrolforama

6、nufacturingbusiness.　　§explainthroughputaccountingandthethroughputaccountingratio(TPAR),andcalculateandinterpret,aTPAR.　　§suggesthowaTPARcouldbeimproved.　　1Activitybasedcosting　　1.1Introduction–absorptioncost　　InF2wesawhowtodetermineacostperunitforaproduct.Keyissuesofrelevanceh

7、erearethefollowing:　　Firmshavethechoiceoftwobasiccostingmethods–marginalcostingandabsorptioncosting.　　Toenablethis,alloverheadsmustfirstbeallocated/apportioned/reapportionedintoproductiondepartments,againusingasuitablebasis(e.g.rentonthebasisoffloorarea).　　Overheadexpensesincur

8、red/budgeted　　Step1:Overheadsallocatedorapportionedtoc