2015年ACCA考试《F5业绩管理》辅导知识四
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。
Illustration 1 – ABC
A company manufactures two products, X and Y. The company uses absorption costing and fixed production costs and absorbed into production costs on a direct labour hour basis.
The budgeted information for the next financial year is as follows:
Product XProduct YTotal
Production and sales2,000 units5,000 units
Direct labour hours per unit32
Budgeted direct labour hours6,00010,00016,000
Fixed production costs$48,000
Absorption rate per direct labour hour
Fixed overheads absorbed$18,000$30,000
Using ABC
A review of the incidence of costs has established that the number of setups is the driver of the fixed production costs. Using ABC the fixed production costs would be allocated as follows:
No. of setups per 1,000 units81.6
Budgeted setups16824
Cost per setup$2,000
Fixed overheads allocated$32,000$16,000
This difference in costing could have significant implications for pricing, especially if a cost-based approach is used for profit calculation. These, and other implications are discussed in more detail below.
Activity-based costing could provide much more meaningful information about product costs and profits when:
§ indirect costs are high relative to direct costs
§ products or services are complex
§ products or services are tailored to customer specifications
§ some products are sold in large numbers and others in small numbers.