【知识点专题】Acca F5知识点梳理0-1
F5的知识点很多不易整理,很多考生问小编acca该如何学习呢?6月acca考试马上就要到来了,中公财经小编为大家开设知识点专题,帮助大家梳理accaF5知识点。
Activity base accounting★★
There are four basic steps for ABC:
1. Identify a distinct 'fixed'overhead cost, also termed as a Cost Pool
2. Identify this activity that causes this cost. This activity is the 'Cost Driver'.( Cost drive is not variable cost)
3. For each cost pool, calculate an absorption rate per cost driver. This is calculated by manipulating the traditional overhead absorption rate formula:Total cost pool expense/Total cost driver(量)
4. Charge the overheads cost to each product, by identifying how much of the cost driver was utilised by that particular product.
优点:
It provides a more accurate cost per unit. As a result,pricing, sales strategy, performance management and decision making should be improved.
ABC give a more useful cost when labour costs arerelatively low.
ABC facilitates a good understanding of what drives overhead costs.
√ABC recognizes the complexity of modern manufacturing with many different activities.
ABC can be applied to all costs, not just production overheads.
ABC can be used just as easily in service costing as in product costing.
ABC can be used for budget planning based on activity.
缺点:
Implementing ABC is expensive and time consuming.
Cost drivers may not be very easy to identify or quantify.
Cost of implementing this system may be more than the benefits derived from its implementation.(特别是 low fixed overhead的情况)
It's an adaptation of the Absorption costing method and decision making is found to be more effective using Marginal Costing.
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