ACCAF5知识要点汇总(精简版).pdf

Task1 ‐1.Absorption costing OAR= Estimated Production Overhead / EstimatedActivity Level，都是 budget 值 *Activity level 可以是 production units,可以是 labor hours ，也可是 machine hours 取决于劳动密集，还是机械生产密集 intensive. 实际计算 Costof sale (COS) 时，Overhead absorbed = OARx actual activity level Advantage ★考点 Disadvantage Recognizeselling pricescover all costs 通过改变生产规模 Manipulate profit Complieswith IAS2 –accounting for Basedon the assumption that overheads inventory are volume related OAR 由 Estimates 计算得，主观偏差 Task1 ‐2. Marginal costing Advantage Disadvantage 适合 decision making as it highlights Dangerthat products sold on marginal contribution contribution –fail to cover fixed costs Fixedcost are treated asperiod costs Doesn’tcomply with IAS2,需要调整报表 Profit depends on salesand efficiency Necessitatesanalysisof mixed costs between FCand VC ☆技巧 AC = MC + (ClosingInventory –Opening Inventory) x OAR *The absorption costing requires subjective judgments.预算估计主观判断太多 *There is often more than one way to allocate the overheads.制造成本分摊可操纵 Task2. Activity based‐ costing ★考点 Traditional absorption costing 适用于 ★考点 Activity ‐basedcosting 适用于 One or a few simple and similar products Production has become more complex Overhead costs 占很小比例 proportion Assessproduct profitability realistically 资源 consumption not driven by volume Largerorganizations the service sector 成本驱动 drive：不同单位，不同 OAR ◆解题步骤： Cost Pool → CostDrive →