直播讲义预报网课送模考高顿财经acca

财经ACCA备考系 冲刺 请扫码关注以下群 ，加入ACCA学习 F5F5PerformanceACCA资深讲两年ACCA资深讲两年内高分通过ACCA14门考P3亚太区第的财经ACCA备考系列-冲刺

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of

O.A.R=EstimatedProductionEstimatedActivity财经ACCA备考系列-冲刺ActivitybasedActivitybasedActivitybasedfixedCostpoolsCostpools

ofofnoof

costpoolcost

财经ACCA备考系列-冲刺ClosingatargetcostgapClosingatargetcostgapserviceDerivingatarget

=estimatedcost-Target

Simultaneity:

Notransferof财经ACCA备考系列-冲刺Closingcostgap:reducingtheestimatedcost(Variablecostandonlyproductioncost)ChooseacheapermaterialwithoutcompromisingReducelabourcostwithoutaffectingImproveproductivity/Automation(scaleofEliminatenon-valueaddedactivities(usevalue&Trytousefewerpartswithoutinfluencequality(simplythedesign)

Attention:costreductionmayaffectthevalueofthe财经ACCA备考系列-冲刺LifeLifecycleBenefitsoflifecyclecostingDerivingalifecyclecostCostsatthedifferentBenefitsoflifecyclecostingDerivingalifecyclecostCostsatthedifferentstagesofthelifeLife财经ACCA备考系 冲刺Fixed

Variablecost

orR&Dnewmodel

财经ACCA备考系列-冲刺LifecycleLifecyclelifecylecosting和targetcosting的关CostCostcontrolisemphasisedatthenewproductdesignstage(90%decide).sotargetcostcontrolisapartofthedevelopmentoftheproduct,andalsoanactivitywhichhappensalongsideproductionHoweverthetargetcostingcannotensuretheproductdevelopmentcostsarerecoveredinthetargetprice.(targetcostngonlyincludeproductioncost)

财经ACCA备考系列-冲刺ThroughputThroughputLimitingfactorscenariosoptimalproduction Limitingfactorscenariosoptimalproduction decisionmaking财经ACCA备考系列-冲刺ThroughputThroughputTheoryofconstraintsTOCisanapproachofproductionmanagementwhichaimstoizesalesrevenuelessmaterialcost.Itfocusesonfactorssuchasbottleneckswhichactasconstraintstothisization.Throughput=salesrevenue–directmaterialcosts(materialspurchasedinsteadofmaterialsused)Thematerialistheonlytotallyvariablecostintheshort-theproductioncapacityofthebottleneckresourcedeterminestheproductionscheduleforthewhole.

财经ACCA备考系列-冲刺ThroughputThroughput考试思路一：ThroughputaccountingratioscalculationandThroughputperfactorySales-directmaterial= Usageofbottleneckresourceinhours(factoryFactorycostperfactoryTotalfactory= Totaltimeavailableonbottleneck

Throughputaccountingratio Throughput(Return)perfactoryhourCostperfactoryhour

财经ACCA备考系列-冲刺ThroughputThroughputsalesprice-material考试形式二salesprice-materialThroughputaccountingratioThroughput(Return)perfactory =Costperfactory

labourcost+labourcost+other财经ACCA备考系列-冲刺ThroughputThroughput分子Increasethesalespriceforeachunitsold=>unsoldstock/idleReducematerialcostsper分母operatingLaborotherfactoryImproveproductivity/efficiencyofthebottlenecktoreducethetimerequiredtomakeeachunitCapacity:morehoursavailableofthebottleneck

财经ACCA备考系列-冲刺ThroughputThroughput考试形式三：利用TPAR得到最佳生产计Step1-IdentifytheStep2-Calculatethethroughputperunitforeachproduct.Step3-Calculatethethroughputperunitofthebottleneckresourceforeachproduct.Step4-RanktheproductsintheorderoftheresultfromstepStep5-Allocateresourcesusingthis

财经ACCA备考系列-冲刺EnvironmentalEnvironmentalEnvironmentalenvironmentalMethodstoenvironmental

关注获ACCA学习方EnvironmentalpreventioncostsEnvironmentaldetectioncostsEnvironmentalinternalfailurecostsEnvironmentalexternalfailure

Input/ FlowcostaccountingLife-cyclecosting

财经ACCA备考系 冲刺Costvolume ysis计Method1:ActivitylevelatwhichthereisneitherprofitorBreakevenpoint

Fixedcosts Unitcontribution

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

Contribution/unitSellingprice/unitBreakevenrevenue=Fixed Breakevenpointxsellingprice/C/S 财经ACCA备考系列-冲刺CostvolumeMethod3:Thedifferencebetweenthebudgetedlevelofactivityandthebreak-evenlevelofactivityMarginofsafety=Budgetedsales－Breakeven

Marginofsafety(%)

Budgetedsales–BreakevensalesBudgetedsales

sales↓reacACAtheBEPSalesvolumetoearna=requiredprofit

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

关注获ACCA学习方财经ACCA备考系列-冲刺Costvolume考试思路二：multi-productStep1:CalculateC/SratioofeachproductbeingsoldandranktheproductsorderofC/SC/SRugbyPlotinorderofC/SCumulativeCumulative$$additionalRugby

CostvolumeDraw.fssertlitfetsotheleastestone)asix-yshowscumulativeprofit0

.

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ACCA学习方

Thebreak-evenpointonlyappliesiftheproductsaresoldinthestandardproduct财经ACCA备考系列-冲刺nningwithlimiting考试思路一：OnelimitingIdentifythescarceCalculatethecontributionperunitforeachCalculatethecontributionperunitofthescarceresourceforeachRanktheproductsinorderoftheresultfromAllocatetheresourcesusingthis

财经ACCA备考系列-冲刺nningwithlimiting考试思路二：SeverallimitingfactorslinearFormulatingthelinearprogramminginvolvingtwoDefinethevariables(x,DefineandformulatetheFormulatetheDrawagraphidentifyingthefeasibleDrawISOcontributionlinetoSolvetheoptimalproductionAnswerthe

财经ACCA备考系列-冲刺nningwithlimitingAshadowpriceor(dualprice)TheadditionalAshadowpriceor(dualprice)Theadditionalcontributionfromoneadditionalunitoflimitingumextraamountthatshouldpaidforoneadditionalunitofscarce5X+15YSlack:unusedSurplus:amountofSlack:unusedSurplus:amountofoutputoverthe X≥0,YBC

A

财经ACCA备考系列-冲刺Pricingpricepriceelasticity<1Priceincreases

P=a-bQ

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

PricingCostFullMarginalRelevantStandardMarketMarketProductline

b=△P/△Q小顿 财经ACCA备考系列-冲刺Pricingstrategies-Market-Suitablenewandashortlifecycle.Thereisaneedtorecovertheirdevelopmentcostsquicklyandmakeaprofit.UnknownsensitivityofdemandtopriceoftheAfirmwithliquidityproblemsneedstogeneratehighcashflows

attractnewentrants,needtohavebarrierstoentryinordertodeternewcompetitors(brandimage,patent)财经ACCA备考系列-冲刺Pricingstrategies-MarketSuitableThefirmwishestoincreasemarketHighelasticEconomiesofscale(highsalesvolumewouldresultinShortentheinitialperiodofproduct'slife

Thestrategydiscouragenewentrantsfrom财经ACCA备考系列-冲刺RelevantFutureCashIncrementalFutureCashIncrementalOpportunityWhicharenotrelevantSunkCommittedNotional

财经ACCA备考系 冲刺Relevant Relevantcostofnewmachine:purchaseprice/hireoldmachine:basedonscrapE.G.noscrapvalue:hasscrapvalue:RC=scrapvalue

财经ACCA备考系 冲刺Relevant ~resaleRelevantcostof

In

NotinIncontinual Noother Havetobuy Ifusewill

Ifusewon’tbe

Ifuse Relevantcost cement

cement

Opportunity 财经ACCA备考系列-冲刺RelevantSpareFullRelevantcostofSpareFullAdditionalworkbeHiremoreAdditionalworkbeHiremoreCannothiremoreAdditionalworkbeRelevantRelevantcostCurrentrateofCurrentrateofVariablecost&财经ACCA备考系列-冲刺RelevanttherelevantcostofmakingVSthecostofbuyingOtherissuestoconsiderSpecialistCustomerReliabilityofexternalControl,WorkandSparecapacitycanbringother

财经ACCA备考系 冲刺Relevant lostrevenuevssavedTheminimumcontractprice=therelevantcostofthe

财经ACCA备考系 冲刺Expected∑Pay-offDecisionExpected∑Pay-offDecisionindecision-making--200300400umitdoesnotitdoesnotrepresentone-offprojectonlysuitableforacertainlevelofprobabilitypoint( 财经ACCA备考系 冲刺BudgetingcontrolandbehavioralControlnned$Control

Feedforwardcomparingforecastagainsta

FeedbackcomparingactualresultsagainstaCurrent

Positivefeedback:resultswerebetterthan ControlactionmaybetakentoencouragethedeviationNegativefeedback:worseresultsthan actionaimstogetbacktotheoriginal Singleloopfeedback nisnotDoubleloopfeedback–mayneedtochange 财经ACCA备考系 冲刺Advantage&BudgetingBudgetingZeroZero/bottom财经ACCA备考系列-冲刺BudgetingBudgetingIncrementalPreviousperiod’sbudgetoractualresults+anincrementalamounttocoverinflation,estimatedgrowthandotherknownchanges.Itallowsslackandwastefulspending.Itisappropriatefor:StableThecurrentoperationsareeffective,efficientand

财经ACCA备考系列-冲刺BudgetingBudgetingeachcostelementtobespecificallystartsfromItisappropriatediscretionarycost:marketing,finance,neletc.itisnotidealfordirectmanufacturingcosts.Threestepsofzero-basedDefinetheactivitiestobeevaluated(decisionEvaluateandranktheAllocate

财经ACCA备考系列-冲刺BudgetingBudgetingRollingPreparedmorethanonetimeayear,andeachperiodcovers12months.sothecurrentbudgetisextendedbyanextraperiod.Itissuitablefororganizationwhichisfacingaperiodofmorerealisticbyshorteningtheperiodbetweenpreparinginsteadofprepareingaperiodicbudget

财经ACCA备考系列-冲刺BudgetingBudgetingflexedtoreflectflexedtoreflecttheactualactivitychangeasvolumeofactivitychangesbyrecognizingthedifferentcostsintofixed,semi-variableandvariablecomponents.allowingbetternningforuncertaintyinthe财经ACCA备考系列-冲刺ysisinysisin Y=a+bx inAscumulativedoubles,theaveragetimeperunitfallstoagivenpercentage FormulaY=SteadyHigh-low财经ACCA备考系列-冲刺tative ysisinMethod1-tabular1212

CumulativeaverageIncrementalTime(hours)numberofunits-----1245

totaltime

财经ACCA备考系列-冲刺tative ysisinMethod2-formulaY=aXwhereYisthecumulativeaveragetimeperunittakentoproduceXunits.

财经ACCA备考系列-冲刺tative ysisinSteadyreasonsforthelearningeffecttoceaseWhenmachineefficiencyrestrictsanyfurtherTheworkreachtheirphysicalThereisa‘go-slow’agreementamongthework

财经ACCA备考系列-冲刺 ：learningrat得到，即b需要考生自己计PCooperatesastandardcostingsystem.Thestandardlabourtimeperbatchforitsnewestproductwasestimatedtobe200hours,andresourceallocationandcostdatawerepreparedonthisbasis.Theactualnumberofbatchesproducedduringthefirstsixmonthsandtheactualtimetakentoproducethemisshownbelow:IncrementalnumberofbatchesproducedIncrementallabourhourstakentoproducethebatches11248Calculatethemonthlylearningratethataroseduringthe

财经ACCA备考系列-冲刺numberofnumberoftotallabournumberofetotalaveragehoursper111224488r

tative ysisin

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

财经ACCA备考系列-冲刺tative ysisinThefirstbatchofanewproducttooksixhourstomakeandthetotaltimethefirst16unitswas42.8hours,atwhichpointthelearningeffectcameanCalculatetherateofnumber totalnumber total averageper 2?4?8?42.8=16×(6×r4r=learningrate

财经ACCA备考系列-冲刺StandardPurposes4TypesStandardPurposes4TypesstandardModernpurchasingdepartment:$aimedatimproving no财经ACCA备考系列-冲刺MaterialmixandyieldMaterialmixandyieldPrice Usage

AproductcontainsmorethanonetypeofmaterialandtheyareAmixvarianceisusedtomonitorthedifferenceproportionofrawAyieldvarianceisusedtomonitortheeffectofinputonthedifferentlevelofoutputtothestandard.

Mix

财经ACCA备考系 冲刺StdMix

Actual

Std

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

StdQtyStdX

StdX

Std

VarianceX 财经ACCA备考系列-冲刺MaterialmixandyieldInterpretationsofmaterialmixandyieldMixvariance–anadversetotalmixvariancewouldsuggestthatahigherproportionofanexpensivematerialisbeingused.Yieldvariance–anadversetotalyieldvariancewouldsuggestthatlessoutputhasbeenachievedforagiveninput.Thetotalinputinvolumeismorethanexpectedfortheoutputachieved.(Unproductively)

财经ACCA备考系列-冲刺Salesmix ty

SalesmixItindicatestheeffectonchangingtheproportionofthevariousproductssoldisdifferentfromthoseinthebudget. tyItindicatestheeffectonsellingadifferent tyfromthebudgetedtotalty.

Price

ACCA学习方Mix 财经ACCA备考系列-冲刺Salesmix tyMixMixActual ActualStd Actual Product ty

StdStd

ActualStd

ACCA学习方 Product method2:total(totalbudgetsalesvoume-totalactualsalesvolume)*WAstd财经ACCA备考系列-冲刺nningandoperationalSalesSales nningvariance(marketsize

Originalsales Revisedsales Differencevaluedatstandardprofit/contibutionper Salesvolumeoperationalvariance(marketshare

RevisedsalesvolumeActualsalesvolumeDifferencevaluedatstandardprofit/contibutionper

关注获 ACCA学习方财经ACCA备考系列-冲刺nningandoperational

OriginalsalespriceRevisedsales

SalesSales nningDifferencevaluedatactualsales Salespriceoperational

RevisedsalespriceActualsalespriceDifferencevaluedatactualsales

ACCA学习方财经ACCA备考系列-冲刺nningandoperationalMaterialsMaterials nning

Actualkgused@originalshouldcostActualkgused@revisedshould

MaterialsMaterials nning

Actualproductionshoulduse@originalstandard Actualproductionshoulduse@revisedstandard X

ACCA学习方Differencevaluedatoriginalstandard 财经ACCA备考系列-冲刺nningandoperationalMaterialsPriceOperational$

Actualpurchases@revisedcostActualpurchasesdidcost

MaterialsUsageOperational

Actualproductionshoulduse@revisedstandardActualproductiondidDifferencevaluedatoriginalstandard

ACCA学习方财经ACCA备考系列-冲刺

Actualnumberofhoursworked@originalstd nningandoperationalLabour nningActualnumberofnningandoperationalLabour nning

LabourLabournning

Actualproduction@originalstandardworkhourActualproduction@revisedstandardworkhourDifferencevaluedatoriginalstandard

ACCA学习方财经ACCA备考系列-冲刺nningandoperationalLabourrateOperational $

Actualnumberofhourworked@revisedcostActualnumberofhourworkeddidcost

Actualproduction@revisedstandardworkhourActualproductiondidworkDifferencevaluedatoriginalstandard

ACCA学习方 Managementinformation财经ACCA备考系列-冲刺SourcesofmanagementrelevanttoControlsovergeneratinginternalinformationinroutinereportscontrolsovergeneratinginternalinformationinadhocreportsControlsoverdistributinginternalinformationControloverthesecurity 财经ACCA备考系列-冲刺Financialperformance

Nonfinancial

Waystocompare:overtime,withothercompanies,withindustryaverage,andothermeasures.Shorttermism

measurementinBuildingblock财经ACCA备考系列-冲刺FinancialperformanceMeasuringROCE=Capitalemployed×results:increaseor =>netprofitmargin：indicateshowefficientlyturnsalesinto@assetturnover:indicateshowefficientlygeneratesalesfrom

CE:non-currentasset(depreciation=>NBVreduce)rejectprojectwithslow-startprofit:财经ACCA备考系列-冲刺FinancialperformanceMeasuringliquidity&Currentratio

CurrentassetsAbilitytomeetitsshorttermliabilitieswhentheyfalldue.(>1)improveliquiditycanbepayingcreditorsastheydueorbettermanagementofreceivable.

财经ACCA备考系列-冲刺FinancialperformanceInventoryholdingperiod

×365CostofsalesAnincreaseintheinventoryholdingperiodcouldimplythatthehaveproblemstosellitsproductsorhaveanincreasedlevelofobsoleteAndecreaseintheinventoryholdingperiodisdesirable.however,itcouldleadtoliquidityissueorcashproblemstoholdtheoptimumlevelof

财经ACCA备考系列-冲刺FinancialperformanceReceivablescollectionperiod= Anincreaseinreceivablescollectionperiodcouldimplythatthehasdifficultiestomanageitsreceivables.Thepossiblewaystoimproveare:creditchecksoncustomers,effectivelychaseupreceivables,ontime,promptpaymentdiscounts.Payablesperiod= Anincreaseinpayablesperiodcouldimplythatthehasdifficultiestopayitsdebtsastheydue.However,itcouldmeanthatthehastakenbetteradvantageofgivencreditperiod.

财经ACCA备考系列-冲刺FinancialperformanceMeasuringFinancialgearing=debt/equityordebt/(debt+Ahighlevelofgearingindicatesthehasheavydebtsinlongneeds:financialOperationalgearing=contribution/Ahighlevelofgearingindicatesthehaslargefixedcosts.:businessrisk

财经ACCA备考系列-冲刺Balancedconsistsofavarietyoffinancialindicatorsandnon-financialindicators.externalandinternalindicatorsFourInnovationand

财经ACCA备考系列-冲刺determinantsoffuture

财经ACCA备考系列-冲刺DivisionalperformanceyInvestmentCostProfitInvestmentROI-Return MarketCost财经ACCA备考系列-冲刺DivisionalperformanceAdvantagesofItiswidelyusedandItenablescomparisonsbetweendivisionsorcompaniesofdifferent

ROIc<ROIp<ROIItmayleadtodysfunctionaldecisionROIincreaseswiththeageoftheassetifNBVareItencouragesthemanipulationoffigurestoimproveItisnotappropriatetocomparecompaniesthathavedifferentItfocusesontheshort-term

财经ACCA备考系列-冲刺DivisionalperformanceAdvantagesof esthedysfunctionalbehaviourbyROI.Therefore,itencouragesinvestmentcentermanagerstomakenewinvestmentsaslongasitincreasesRI.ItincreasestheawarenessofcostoftheassetscontrolledbyinvestmentcentermanagersItdoesnotprovidethefacilitytocompa