ACCA考试辅导：F5业绩管理重点讲义112535.pdf

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1、 财经网络教育领导品牌 _ 高顿网校 All Rights Reserved 版权所有 复制必究 1 ACCA 考试辅导：F5 业绩管理重点讲义 1 Chapter 1 Advanced costing method Chapter learning objectives Upon completion of this chapter you will be able to:explain what is meant by the term cost driver identify appropriate cost drivers under activity-based costing(AB

2、C)calculate costs per driver and per unit using(ABC)compare ABC and traditional methods of overhead absorption based on production units,labour hours or machine hours.explain the implications of switching to ABC on pricing,performance management and decision making.explain what is meant by the term

3、target cost in both manufacturing and service industries.derive a target cost in both manufacturing and service industries.explain the difficulties of using target costing in service industries explain the implications of using target costing on pricing,cost control and performance management.descri

4、be the target cost gap.suggest how a target cost gap might be closed.explain what is meant by the term life-cycle costing in a manufacturing industry identify the costs involved at different stages of the life-cycle.explain the implications of life-cycle costing on pricing,performance management and

5、 decision making.describe the process of back-flush accounting and contrast with traditional process accounting.explain,for a manufacturing business,the implications of back-flush accounting on performance management evaluate the decision to switch to back-flush accounting from traditional process c

6、ontrol for a manufacturing business.explain throughput accounting and the throughput accounting ratio(TPAR),and calculate and interpret,a TPAR.suggest how a TPAR could be improved.apply throughput accounting to a given multi-production decision making problem 财经网络教育领导品牌 _ 高顿网校 All Rights Reserved 版权所有 复制必究 2 参与ACCA考试的考生可按照复习计划有效进行，另外高顿网校官网ACCA考试辅导高清课程已经开通，还可索取ACCA考试通关宝典，针对性地讲解、训练、答疑、模考，对学习过程进行全程跟踪、分析、指导，可以帮助考生全面提升复习备考效果。更多详情可登录高顿网校官网或关注高顿网校微信咨询。