ACCA考試Marginal costing包含的知識點(diǎn)有哪些？

掌握ACCA考試知識點(diǎn)的內(nèi)容，是幫助學(xué)員更好的去實(shí)現(xiàn)對課程的理解。ACCA考試知識點(diǎn)的學(xué)習(xí)學(xué)員要引起重視，掌握考綱所需的知識點(diǎn)內(nèi)容很關(guān)鍵。那么，ACCA考試Marginal costing包含的知識點(diǎn)有哪些？

ACCA考試學(xué)員掌握考點(diǎn)的內(nèi)容很關(guān)鍵，幫助學(xué)員剛好的適應(yīng)課程的內(nèi)容。ACCA考試Marginal costing要學(xué)習(xí)的知識點(diǎn)不少，主要有下面的內(nèi)容：

1.Advantage

適合decision making as it highlights contribution

Fixed cost are treated as period costs

Profit depends on sales and efficiency

2.Disadvantage

Danger that products sold on marginal contribution-fail to cover fixed costs

Doesn't comply with IAS 2，需要調(diào)整報(bào)表

Necessitates analysis of mixed costs between FC andVC

在學(xué)習(xí)該部分知識點(diǎn)的時(shí)候，這些學(xué)習(xí)技巧學(xué)員一定要掌握：

AC=MC+(Closing Inventory-Opening Inventory)x OAR

The absorption costing requires subjective judgments.預(yù)算估計(jì)主觀判斷太多

There is often more than one way to allocate the overheads.制造成本分?jǐn)偪刹倏v

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