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ACCA《F4公司法与商法》精选讲义第一章(3)

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简介 Session3Typesofcostandcostbehavior Maincontents: ,costandcostcenters Costscanbeclassi

ACCA《F4公司法与商法》精选讲义第一章(3)

  Session3Typesofcostandcostbehavior  Maincontents:    ,costandcostcenters      Costscanbeclassifiedinanumberofdifferentways:  ·Elementcostsareclassifiedasmaterials,labororexpenses(overheads)  ·Naturecostsareclassifiedasbeingdirectorindirect.  costunitorcostcenter.  (1).Directmaterialisallmaterialbecomingpartoftheproductunlessusedinnegligibleamountand/orhavingnegligiblecost.(componentparts,partfinishedworkandprimarypackingmaterial)  (2).Directwagesarewagespaidforlaboreitherasbasichoursorasovertimeexpensedontheproductline.  (3).Directexpenseareanyexpensewhichareincurredonaspecifiedproductotherthandirectmaterialanddirectlabor.  /overheads;areexpenditurethatcannotbedirectlyidentifiedwithaspecificunitorcostcenterandmustbesharedoutonanequitablebasis.  ·Behaviorcostsareclassifiedasbeingfixed,variable,semi-variableorsteppedfixed.  :arecoststhatarenotaffectedintotalbythelevelofactivity,butremainthesame.  :arethecoststhatchangeintotalindirectproportiontothelevelofactivity.  /semi-fixed/mixedcosts:arecostswhichcontainbothfixedandvariablecomponentsandsoitpartlyaffectedbychangesinthelevelofactivity.  :arefixedinnaturebutonlywithincertainlevelofactivity.  ·Function:costsareclassifiedasbeingproductionornon-productioncosts.  :  (generalcost):arecoststhatarenotattributedtoproductcosts,butinsteadaretreatedasacostofthetimeperiodwhentheyarise.  ·Othercostclassification:  Avoidablecost:costwhichcanbeeliminatedbychangingoperations  Unavoidablecost:costwhichwillnotbechangedbydecisionmaking.  Controllablecost:thosecostcontrollablebyaparticularmanagerinagivenperiod.  Uncontrollablecost:anycostthatcannotbeaffectedbymanagementwithinagivenperiod.  COSTMODEL:$  Directmaterial:2  Directlabor3  Directexpense1。