Evaluation of Activity based costing_2023年ACCA考試PM知識(shí)點(diǎn)
挑戰(zhàn)是生活的常態(tài),，但邁過(guò)去，就是歡喜順?biāo)臁?/span>ACCA考試每年舉行四次,，分別在每年的3月份,、6月份、9月份與12月份,。同學(xué)們需根據(jù)實(shí)際學(xué)習(xí)情況報(bào)考,。如在報(bào)考后想要更改報(bào)考信息或是退考,，需要在常規(guī)報(bào)名截止前完成操作。今天為大家整理了PM科目知識(shí)點(diǎn),，一起來(lái)看看吧,。
【內(nèi)容導(dǎo)航】
Evaluation of Activity based costing-作業(yè)成本法的評(píng)價(jià)
【知識(shí)點(diǎn)】
Evaluation of Activity based costing-作業(yè)成本法的評(píng)價(jià)
Evaluation of Activity based costing-作業(yè)成本法的評(píng)價(jià)
Compare with traditional absorption costing
ABC | Traditional | |
Allocation of o/h | To major activity Avoid reapportion service department cost | To department |
Absorption of o/h | Cost drivers, more likely to link to the cause of o/h | Mostly use labour/machine hours |
Absorption rate | Volume related drivers Transaction –related drivers | Volume related drivers |
Advantages of ABC
? Gives a better insight into what drives overhead costs
? Recognizes that o/hs are not all relate to production and sales volume
? Provides a more accurate cost per unit
? Applies to all o/h costs, not just production o/h
? Better opportunities to control overheads by managing cost drivers
? A better basis for pricing, sales strategy, performance management and decision making
Disadvantages of ABC
? Complex to explain
? Not suitable when the cost driver are all volume related or o/h is a small proportion of the total o/h
? Impossible to allocate all overheads to specific activities.
? Choice of activities and cost drivers might be inappropriate
? Difficult to find cost drivers
? Benefit obtained might not justify the cost
? Implementation problems
? ABC is an absorption costing system. Absorption costing has only limited value for management accounting purposes.
你只管努力，剩下的交給時(shí)間,。以上就是為大家整理的PM科目考試知識(shí)點(diǎn)了,，2023年ACCA考試時(shí)間公布，同學(xué)們要抓緊報(bào)名,。
注：以上內(nèi)容來(lái)自PM精講班第1講
(本文為東奧會(huì)計(jì)在線原創(chuàng)文章,，僅供考生學(xué)習(xí)使用，禁止任何形式的轉(zhuǎn)載)
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