2015ACCAF5业绩管理精选讲义.doc

2015ACCA F5业绩管理精选讲义(1) 本文由高顿ACCA整理发布，转载请注明出处 　　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 (ABC) ? 　　§ 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 ‘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. ? 　　§ describe 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 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 control 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. ? 　　1 Activity based costing ? 　　1.1 Introduction – absorption cost ? 　　In F2 we saw how to determine a cost per unit for a product. Key issues of relevance here are the following: ? 　　Firms have the choice