2015年ACCA考试《F5业绩管理》辅导知识二
2015年ACCA考试中的重点内容，为了帮助大家全面复习ACCA考试，我们考吧（kao8.cc）特为考生们整理了以下辅导知识，希望考生们能够喜欢。
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 of two basic costing methods – marginal costing and absorption costing.
Under absorption costing it is necessary to absorb overheads into units of production using a suitable basis.
The main basis of absorption used in F2 questions is direct labour hours. This involves calculating an overhead absorption rate (OAR) for each production department as follows:
OAR =
To enable this, all overheads must first be allocated/apportioned/reapportioned into production departments, again using a suitable basis (e.g. rent on the basis of floor area).
Overhead expenses incurred/budgeted
Step 1: Overheads allocated or apportioned to cost centres using suitable bases Cost centres (usually departments)
Step 2: Service centre costs reapportioned to production centres
Step 3: Overheads absorbed into units of production using an OAR (usually on the basis of direct labour hours) output
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The assumption underlying the traditional method of costing is that overhead expenditure is connected to the volume of production activity.
§ This assumption was probably valid many years ago, when production system were based on labour-intensive or machine-intensive mass production of fairly standard items. Overhead costs were also fairly small relative to direct materials and direct labour costs; therefore any inaccuracy in the charging of overheads to products costs was not significant.
§ The assumption is not valid in a complex manufacturing environment, where production is based on smaller customised batches of products, indirect costs are high in relation to direct costs, and a high proportion of overhead activities – such as production scheduling, order handling and quality control – are not related to production volume.
§ For similar reasons, traditional absorption costing is not well-suited to the costing of many services.