Evaluation of Activity based costing_2023年ACCA考試PM知識點
挑戰(zhàn)是生活的常態(tài),，但邁過去,，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)實際學(xué)習(xí)情況報考,。如在報考后想要更改報考信息或是退考，需要在常規(guī)報名截止前完成操作,。今天為大家整理了PM科目知識點,，一起來看看吧。
【內(nèi)容導(dǎo)航】
Evaluation of Activity based costing-作業(yè)成本法的評價
【知識點】
Evaluation of Activity based costing-作業(yè)成本法的評價
Evaluation of Activity based costing-作業(yè)成本法的評價
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,，剩下的交給時間,。以上就是為大家整理的PM科目考試知識點了，2023年ACCA考試時間公布,，同學(xué)們要抓緊報名,。
注：以上內(nèi)容來自PM精講班第1講
(本文為東奧會計在線原創(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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