干货整理丨ACCA F5 必考知识点汇总

发布时间:2018-07-12 19:55

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Relevant cost是F5考试中的常考点,也是难点。今天小编就给大家总结一下relevant cost这一节中必须掌握的知识点。


1、Relevant cost的特征

-Future costs

-Cash flows

-Incremental costs


2、分类:

①Relevant costs:Opportunity costs and Avoidance costs

②Non relevant costs:Sunk costs、Committed costs and Notional costs


3、 三种必须掌握relevant cost的计算

①Relevant cost of machine:

-New machine: purchase price/hire cost

-Old machine:if no resale value,RC=0;if has resale value,RC= resale value reduction

②Relevant cost of materials:

-Not in stock:RC=Current replacement cost

-In stock and in continue use: RC=Current replacement cost

- In stock and no other use: RC= Current resale value

- Scarce resource: RC= Opportunity cost

③Relevant cost of labor:            

- Spare capacity:RC=0

- Full capacity : if it can hire more staff,RC= Extra cost of labor ; if can’t hire staff , RC= Variable  cost & lost contribution

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