ACCA2011年6月份考試大綱(F5)(7)

　　隨著ACCA2010年12月份考試的結(jié)束，考生正式進(jìn)入ACCA2011年6月份的考試備考當(dāng)中，為幫助廣大考生迅速掌握考試要點(diǎn)，定位好備考重點(diǎn)，正保會(huì)計(jì)網(wǎng)校本著服務(wù)廣大考生、努力讓廣大考生的復(fù)習(xí)、備考事半功倍的宗旨，將陸續(xù)公布2011年6月份ACCA考試大綱和學(xué)習(xí)指南，以饗考生！該大綱和學(xué)習(xí)指南旨在幫助考生規(guī)劃學(xué)習(xí)，并為每一部分的考點(diǎn)提供詳細(xì)的信息。

　　Study Guide

　　SPECIALIST COST AND MANAGEMENT ACCOUNTING TECHNIQUES

　　1.Activity based costing

　　a)Identify appropriate cost drivers under ABC.^[1]

　　b)Calculate costs per driver and per unit using ABC.^[2]

　　c)Compare ABC and traditional methods of overhead absorption based on production units,labour hours or machine hours.^[2]

　　2.Target costing

　　a)Derive a target cost in manufacturing and service industries.^[2]

　　b)Explain the difficulties of using target costing in service industries.^[2]

　　c)Suggest how a target cost gap might be closed.^[2]

　　3.Life-cycle costing

　　a)Identify the costs involved at different stages of the life-cycle.^[2]

　　b)Derive a life cycle cost in manufacturing and service industries.^[2]

　　c)Identify the benefits of life cycle costing.

　　4.Throughput accounting

　　a)Calculate and interpret a throughput accounting ratio(TPAR).^[2]

　　b)Suggest how a TPAR could be improved.^[2]

　　c)Apply throughput accounting to a multi-product decision-making problem.^[2]

　　5.Environmental accounting

　　a)Discuss the issues business face in the management of environmental costs.^[1]

　　b)Describe the different methods a business may use to account for its environmental costs.^[1]

　　2011年ACCA考試輔導(dǎo)招生方案>>