直播講義預(yù)報網(wǎng)課送?？几哳D財經(jīng)acca

財經(jīng)ACCA備考系 沖刺 請掃碼關(guān)注以下群 ，加入ACCA學(xué)習(xí) F5F5PerformanceACCA資深講兩年ACCA資深講兩年內(nèi)高分通過ACCA14門考P3亞太區(qū)第的財經(jīng)ACCA備考系列-沖刺

關(guān)注獲

of

O.A.R=EstimatedProductionEstimatedActivity財經(jīng)ACCA備考系列-沖刺ActivitybasedActivitybasedActivitybasedfixedCostpoolsCostpools

ofofnoof

costpoolcost

財經(jīng)ACCA備考系列-沖刺ClosingatargetcostgapClosingatargetcostgapserviceDerivingatarget

=estimatedcost-Target

Simultaneity:

Notransferof財經(jīng)ACCA備考系列-沖刺Closingcostgap:reducingtheestimatedcost(Variablecostandonlyproductioncost)ChooseacheapermaterialwithoutcompromisingReducelabourcostwithoutaffectingImproveproductivity/Automation(scaleofEliminatenon-valueaddedactivities(usevalue&Trytousefewerpartswithoutinfluencequality(simplythedesign)

Attention:costreductionmayaffectthevalueofthe財經(jīng)ACCA備考系列-沖刺LifeLifecycleBenefitsoflifecyclecostingDerivingalifecyclecostCostsatthedifferentBenefitsoflifecyclecostingDerivingalifecyclecostCostsatthedifferentstagesofthelifeLife財經(jīng)ACCA備考系 沖刺Fixed

Variablecost

orR&Dnewmodel

財經(jīng)ACCA備考系列-沖刺LifecycleLifecyclelifecylecosting和targetcosting的關(guān)CostCostcontrolisemphasisedatthenewproductdesignstage(90%decide).sotargetcostcontrolisapartofthedevelopmentoftheproduct,andalsoanactivitywhichhappensalongsideproductionHoweverthetargetcostingcannotensuretheproductdevelopmentcostsarerecoveredinthetargetprice.(targetcostngonlyincludeproductioncost)

財經(jīng)ACCA備考系列-沖刺ThroughputThroughputLimitingfactorscenariosoptimalproduction Limitingfactorscenariosoptimalproduction decisionmaking財經(jīng)ACCA備考系列-沖刺ThroughputThroughputTheoryofconstraintsTOCisanapproachofproductionmanagementwhichaimstoizesalesrevenuelessmaterialcost.Itfocusesonfactorssuchasbottleneckswhichactasconstraintstothisization.Throughput=salesrevenue–directmaterialcosts(materialspurchasedinsteadofmaterialsused)Thematerialistheonlytotallyvariablecostintheshort-theproductioncapacityofthebottleneckresourcedeterminestheproductionscheduleforthewhole.

財經(jīng)ACCA備考系列-沖刺ThroughputThroughput考試思路一：ThroughputaccountingratioscalculationandThroughputperfactorySales-directmaterial= Usageofbottleneckresourceinhours(factoryFactorycostperfactoryTotalfactory= Totaltimeavailableonbottleneck

Throughputaccountingratio Throughput(Return)perfactoryhourCostperfactoryhour

財經(jīng)ACCA備考系列-沖刺ThroughputThroughputsalesprice-material考試形式二salesprice-materialThroughputaccountingratioThroughput(Return)perfactory =Costperfactory

labourcost+labourcost+other財經(jīng)ACCA備考系列-沖刺ThroughputThroughput分子Increasethesalespriceforeachunitsold=>unsoldstock/idleReducematerialcostsper分母operatingLaborotherfactoryImproveproductivity/efficiencyofthebottlenecktoreducethetimerequiredtomakeeachunitCapacity:morehoursavailableofthebottleneck

財經(jīng)ACCA備考系列-沖刺ThroughputThroughput考試形式三：利用TPAR得到最佳生產(chǎn)計Step1-IdentifytheStep2-Calculatethethroughputperunitforeachproduct.Step3-Calculatethethroughputperunitofthebottleneckresourceforeachproduct.Step4-RanktheproductsintheorderoftheresultfromstepStep5-Allocateresourcesusingthis

財經(jīng)ACCA備考系列-沖刺EnvironmentalEnvironmentalEnvironmentalenvironmentalMethodstoenvironmental

關(guān)注獲ACCA學(xué)習(xí)方EnvironmentalpreventioncostsEnvironmentaldetectioncostsEnvironmentalinternalfailurecostsEnvironmentalexternalfailure

Input/ FlowcostaccountingLife-cyclecosting

財經(jīng)ACCA備考系 沖刺Costvolume ysis計Method1:ActivitylevelatwhichthereisneitherprofitorBreakevenpoint

Fixedcosts Unitcontribution

salesrevenue-VC-units*(salespriceperunit-VCperunit)=FCunits*unitcontribution=FCMethod2:TheamountofcontributionearnedperdollarofContribution/sales

Contribution/unitSellingprice/unitBreakevenrevenue=Fixed Breakevenpointxsellingprice/C/S 財經(jīng)ACCA備考系列-沖刺CostvolumeMethod3:Thedifferencebetweenthebudgetedlevelofactivityandthebreak-evenlevelofactivityMarginofsafety=Budgetedsales－Breakeven

Marginofsafety(%)

Budgetedsales–BreakevensalesBudgetedsales

sales↓reacACAtheBEPSalesvolumetoearna=requiredprofit

Requiredprofit+FixedcostsContributionperunitsalesrevenue-VC-units*(salespriceperunit-VCperunit)=FC+units*unit

關(guān)注獲ACCA學(xué)習(xí)方財經(jīng)ACCA備考系列-沖刺Costvolume考試思路二：multi-productStep1:CalculateC/SratioofeachproductbeingsoldandranktheproductsorderofC/SC/SRugbyPlotinorderofC/SCumulativeCumulative$$additionalRugby

CostvolumeDraw.fssertlitfetsotheleastestone)asix-yshowscumulativeprofit0

.

...

Asix-xshowscumulativesales

ACCA學(xué)習(xí)方

Thebreak-evenpointonlyappliesiftheproductsaresoldinthestandardproduct財經(jīng)ACCA備考系列-沖刺nningwithlimiting考試思路一：OnelimitingIdentifythescarceCalculatethecontributionperunitforeachCalculatethecontributionperunitofthescarceresourceforeachRanktheproductsinorderoftheresultfromAllocatetheresourcesusingthis

財經(jīng)ACCA備考系列-沖刺nningwithlimiting考試思路二：SeverallimitingfactorslinearFormulatingthelinearprogramminginvolvingtwoDefinethevariables(x,DefineandformulatetheFormulatetheDrawagraphidentifyingthefeasibleDrawISOcontributionlinetoSolvetheoptimalproductionAnswerthe

財經(jīng)ACCA備考系列-沖刺nningwithlimitingAshadowpriceor(dualprice)TheadditionalAshadowpriceor(dualprice)Theadditionalcontributionfromoneadditionalunitoflimitingumextraamountthatshouldpaidforoneadditionalunitofscarce5X+15YSlack:unusedSurplus:amountofSlack:unusedSurplus:amountofoutputoverthe X≥0,YBC

A

財經(jīng)ACCA備考系列-沖刺Pricingpricepriceelasticity<1Priceincreases

P=a-bQ

TotalcostY=a+MR=a-MR=a-MR=MC

PricingCostFullMarginalRelevantStandardMarketMarketProductline

b=△P/△Q小頓 財經(jīng)ACCA備考系列-沖刺Pricingstrategies-Market-Suitablenewandashortlifecycle.Thereisaneedtorecovertheirdevelopmentcostsquicklyandmakeaprofit.UnknownsensitivityofdemandtopriceoftheAfirmwithliquidityproblemsneedstogeneratehighcashflows

attractnewentrants,needtohavebarrierstoentryinordertodeternewcompetitors(brandimage,patent)財經(jīng)ACCA備考系列-沖刺Pricingstrategies-MarketSuitableThefirmwishestoincreasemarketHighelasticEconomiesofscale(highsalesvolumewouldresultinShortentheinitialperiodofproduct'slife

Thestrategydiscouragenewentrantsfrom財經(jīng)ACCA備考系列-沖刺RelevantFutureCashIncrementalFutureCashIncrementalOpportunityWhicharenotrelevantSunkCommittedNotional

財經(jīng)ACCA備考系 沖刺Relevant Relevantcostofnewmachine:purchaseprice/hireoldmachine:basedonscrapE.G.noscrapvalue:hasscrapvalue:RC=scrapvalue

財經(jīng)ACCA備考系 沖刺Relevant ~resaleRelevantcostof

In

NotinIncontinual Noother Havetobuy Ifusewill

Ifusewon’tbe

Ifuse Relevantcost cement

cement

Opportunity 財經(jīng)ACCA備考系列-沖刺RelevantSpareFullRelevantcostofSpareFullAdditionalworkbeHiremoreAdditionalworkbeHiremoreCannothiremoreAdditionalworkbeRelevantRelevantcostCurrentrateofCurrentrateofVariablecost&財經(jīng)ACCA備考系列-沖刺RelevanttherelevantcostofmakingVSthecostofbuyingOtherissuestoconsiderSpecialistCustomerReliabilityofexternalControl,WorkandSparecapacitycanbringother

財經(jīng)ACCA備考系 沖刺Relevant lostrevenuevssavedTheminimumcontractprice=therelevantcostofthe

財經(jīng)ACCA備考系 沖刺Expected∑Pay-offDecisionExpected∑Pay-offDecisionindecision-making--200300400umitdoesnotitdoesnotrepresentone-offprojectonlysuitableforacertainlevelofprobabilitypoint( 財經(jīng)ACCA備考系 沖刺BudgetingcontrolandbehavioralControlnned$Control

Feedforwardcomparingforecastagainsta

FeedbackcomparingactualresultsagainstaCurrent

Positivefeedback:resultswerebetterthan ControlactionmaybetakentoencouragethedeviationNegativefeedback:worseresultsthan actionaimstogetbacktotheoriginal Singleloopfeedback nisnotDoubleloopfeedback–mayneedtochange 財經(jīng)ACCA備考系 沖刺Advantage&BudgetingBudgetingZeroZero/bottom財經(jīng)ACCA備考系列-沖刺BudgetingBudgetingIncrementalPreviousperiod’sbudgetoractualresults+anincrementalamounttocoverinflation,estimatedgrowthandotherknownchanges.Itallowsslackandwastefulspending.Itisappropriatefor:StableThecurrentoperationsareeffective,efficientand

財經(jīng)ACCA備考系列-沖刺BudgetingBudgetingeachcostelementtobespecificallystartsfromItisappropriatediscretionarycost:marketing,finance,neletc.itisnotidealfordirectmanufacturingcosts.Threestepsofzero-basedDefinetheactivitiestobeevaluated(decisionEvaluateandranktheAllocate

財經(jīng)ACCA備考系列-沖刺BudgetingBudgetingRollingPreparedmorethanonetimeayear,andeachperiodcovers12months.sothecurrentbudgetisextendedbyanextraperiod.Itissuitablefororganizationwhichisfacingaperiodofmorerealisticbyshorteningtheperiodbetweenpreparinginsteadofprepareingaperiodicbudget

財經(jīng)ACCA備考系列-沖刺BudgetingBudgetingflexedtoreflectflexedtoreflecttheactualactivitychangeasvolumeofactivitychangesbyrecognizingthedifferentcostsintofixed,semi-variableandvariablecomponents.allowingbetternningforuncertaintyinthe財經(jīng)ACCA備考系列-沖刺ysisinysisin Y=a+bx inAscumulativedoubles,theaveragetimeperunitfallstoagivenpercentage FormulaY=SteadyHigh-low財經(jīng)ACCA備考系列-沖刺tative ysisinMethod1-tabular1212

CumulativeaverageIncrementalTime(hours)numberofunits-----1245

totaltime

財經(jīng)ACCA備考系列-沖刺tative ysisinMethod2-formulaY=aXwhereYisthecumulativeaveragetimeperunittakentoproduceXunits.

財經(jīng)ACCA備考系列-沖刺tative ysisinSteadyreasonsforthelearningeffecttoceaseWhenmachineefficiencyrestrictsanyfurtherTheworkreachtheirphysicalThereisa‘go-slow’agreementamongthework

財經(jīng)ACCA備考系列-沖刺 ：learningrat得到，即b需要考生自己計PCooperatesastandardcostingsystem.Thestandardlabourtimeperbatchforitsnewestproductwasestimatedtobe200hours,andresourceallocationandcostdatawerepreparedonthisbasis.Theactualnumberofbatchesproducedduringthefirstsixmonthsandtheactualtimetakentoproducethemisshownbelow:IncrementalnumberofbatchesproducedIncrementallabourhourstakentoproducethebatches11248Calculatethemonthlylearningratethataroseduringthe

財經(jīng)ACCA備考系列-沖刺numberofnumberoftotallabournumberofetotalaveragehoursper111224488r

tative ysisin

Learningrate:176/200=154.88/176=136.29/154.88=

財經(jīng)ACCA備考系列-沖刺tative ysisinThefirstbatchofanewproducttooksixhourstomakeandthetotaltimethefirst16unitswas42.8hours,atwhichpointthelearningeffectcameanCalculatetherateofnumber totalnumber total averageper 2?4?8?42.8=16×(6×r4r=learningrate

財經(jīng)ACCA備考系列-沖刺StandardPurposes4TypesStandardPurposes4TypesstandardModernpurchasingdepartment:$aimedatimproving no財經(jīng)ACCA備考系列-沖刺MaterialmixandyieldMaterialmixandyieldPrice Usage

AproductcontainsmorethanonetypeofmaterialandtheyareAmixvarianceisusedtomonitorthedifferenceproportionofrawAyieldvarianceisusedtomonitortheeffectofinputonthedifferentlevelofoutputtothestandard.

Mix

財經(jīng)ACCA備考系 沖刺StdMix

Actual

Std

XXXXMaterialXXXXXXX XXXXMaterialXXXXXXX@stdcostpermethod2:actual total differenceintotal@WAstdmaterialcostper $2 method3:actual individualMaterial

StdQtyStdX

StdX

Std

VarianceX 財經(jīng)ACCA備考系列-沖刺MaterialmixandyieldInterpretationsofmaterialmixandyieldMixvariance–anadversetotalmixvariancewouldsuggestthatahigherproportionofanexpensivematerialisbeingused.Yieldvariance–anadversetotalyieldvariancewouldsuggestthatlessoutputhasbeenachievedforagiveninput.Thetotalinputinvolumeismorethanexpectedfortheoutputachieved.(Unproductively)

財經(jīng)ACCA備考系列-沖刺Salesmix ty

SalesmixItindicatestheeffectonchangingtheproportionofthevariousproductssoldisdifferentfromthoseinthebudget. tyItindicatestheeffectonsellingadifferent tyfromthebudgetedtotalty.

Price

ACCA學(xué)習(xí)方Mix 財經(jīng)ACCA備考系列-沖刺Salesmix tyMixMixActual ActualStd Actual Product ty

StdStd

ActualStd

ACCA學(xué)習(xí)方 Product method2:total(totalbudgetsalesvoume-totalactualsalesvolume)*WAstd財經(jīng)ACCA備考系列-沖刺nningandoperationalSalesSales nningvariance(marketsize

Originalsales Revisedsales Differencevaluedatstandardprofit/contibutionper Salesvolumeoperationalvariance(marketshare

RevisedsalesvolumeActualsalesvolumeDifferencevaluedatstandardprofit/contibutionper

關(guān)注獲 ACCA學(xué)習(xí)方財經(jīng)ACCA備考系列-沖刺nningandoperational

OriginalsalespriceRevisedsales

SalesSales nningDifferencevaluedatactualsales Salespriceoperational

RevisedsalespriceActualsalespriceDifferencevaluedatactualsales

ACCA學(xué)習(xí)方財經(jīng)ACCA備考系列-沖刺nningandoperationalMaterialsMaterials nning

Actualkgused@originalshouldcostActualkgused@revisedshould

MaterialsMaterials nning

Actualproductionshoulduse@originalstandard Actualproductionshoulduse@revisedstandard X

ACCA學(xué)習(xí)方Differencevaluedatoriginalstandard 財經(jīng)ACCA備考系列-沖刺nningandoperationalMaterialsPriceOperational$

Actualpurchases@revisedcostActualpurchasesdidcost

MaterialsUsageOperational

Actualproductionshoulduse@revisedstandardActualproductiondidDifferencevaluedatoriginalstandard

ACCA學(xué)習(xí)方財經(jīng)ACCA備考系列-沖刺

Actualnumberofhoursworked@originalstd nningandoperationalLabour nningActualnumberofnningandoperationalLabour nning

LabourLabournning

Actualproduction@originalstandardworkhourActualproduction@revisedstandardworkhourDifferencevaluedatoriginalstandard

ACCA學(xué)習(xí)方財經(jīng)ACCA備考系列-沖刺nningandoperationalLabourrateOperational $

Actualnumberofhourworked@revisedcostActualnumberofhourworkeddidcost

Actualproduction@revisedstandardworkhourActualproductiondidworkDifferencevaluedatoriginalstandard

ACCA學(xué)習(xí)方 Managementinformation財經(jīng)ACCA備考系列-沖刺SourcesofmanagementrelevanttoControlsovergeneratinginternalinformationinroutinereportscontrolsovergeneratinginternalinformationinadhocreportsControlsoverdistributinginternalinformationControloverthesecurity 財經(jīng)ACCA備考系列-沖刺Financialperformance

Nonfinancial

Waystocompare:overtime,withothercompanies,withindustryaverage,andothermeasures.Shorttermism

measurementinBuildingblock財經(jīng)ACCA備考系列-沖刺FinancialperformanceMeasuringROCE=Capitalemployed×results:increaseor =>netprofitmargin：indicateshowefficientlyturnsalesinto@assetturnover:indicateshowefficientlygeneratesalesfrom

CE:non-currentasset(depreciation=>NBVreduce)rejectprojectwithslow-startprofit:財經(jīng)ACCA備考系列-沖刺FinancialperformanceMeasuringliquidity&Currentratio

CurrentassetsAbilitytomeetitsshorttermliabilitieswhentheyfalldue.(>1)improveliquiditycanbepayingcreditorsastheydueorbettermanagementofreceivable.

財經(jīng)ACCA備考系列-沖刺FinancialperformanceInventoryholdingperiod

×365CostofsalesAnincreaseintheinventoryholdingperiodcouldimplythatthehaveproblemstosellitsproductsorhaveanincreasedlevelofobsoleteAndecreaseintheinventoryholdingperiodisdesirable.however,itcouldleadtoliquidityissueorcashproblemstoholdtheoptimumlevelof

財經(jīng)ACCA備考系列-沖刺FinancialperformanceReceivablescollectionperiod= Anincreaseinreceivablescollectionperiodcouldimplythatthehasdifficultiestomanageitsreceivables.Thepossiblewaystoimproveare:creditchecksoncustomers,effectivelychaseupreceivables,ontime,promptpaymentdiscounts.Payablesperiod= Anincreaseinpayablesperiodcouldimplythatthehasdifficultiestopayitsdebtsastheydue.However,itcouldmeanthatthehastakenbetteradvantageofgivencreditperiod.

財經(jīng)ACCA備考系列-沖刺FinancialperformanceMeasuringFinancialgearing=debt/equityordebt/(debt+Ahighlevelofgearingindicatesthehasheavydebtsinlongneeds:financialOperationalgearing=contribution/Ahighlevelofgearingindicatesthehaslargefixedcosts.:businessrisk

財經(jīng)ACCA備考系列-沖刺Balancedconsistsofavarietyoffinancialindicatorsandnon-financialindicators.externalandinternalindicatorsFourInnovationand

財經(jīng)ACCA備考系列-沖刺determinantsoffuture

財經(jīng)ACCA備考系列-沖刺DivisionalperformanceyInvestmentCostProfitInvestmentROI-Return MarketCost財經(jīng)ACCA備考系列-沖刺DivisionalperformanceAdvantagesofItiswidelyusedandItenablescomparisonsbetweendivisionsorcompaniesofdifferent

ROIc<ROIp<ROIItmayleadtodysfunctionaldecisionROIincreaseswiththeageoftheassetifNBVareItencouragesthemanipulationoffigurestoimproveItisnotappropriatetocomparecompaniesthathavedifferentItfocusesontheshort-term

財經(jīng)ACCA備考系列-沖刺DivisionalperformanceAdvantagesof esthedysfunctionalbehaviourbyROI.Therefore,itencouragesinvestmentcentermanagerstomakenewinvestmentsaslongasitincreasesRI.ItincreasestheawarenessofcostoftheassetscontrolledbyinvestmentcentermanagersItdoesnotprovidethefacilitytocompa