Evaluation of Activity based costing是什么_2022年ACCA考試PM知識點
不管什么年紀，別辜負最好的自己，把每一句“我不會”都改為“我可以學”，把每一句“我不敢”都改為“我一定行”，嘗試總比永遠不敢開始強。ACCA6月考試在即，同學們要盡快調(diào)整學習狀態(tài)，爭取早日拿下證書。今天東奧小編為大家整理了PM科目知識點，趕快來看一下吧。
【內(nèi)容導航】
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.
生活是一只你看不見的儲蓄罐，你投入的每一份努力都不會白費。以上就是東奧小編為大家整理的PM科目考試知識點了，距離6月份ACCA考試時間已經(jīng)越來越近，大家一定要合理安排好自己的備考時間，制定好學習計劃，爭取順利上岸。
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，僅供考生學習使用，禁止任何形式的轉(zhuǎn)載)
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