acca f2考试考什么呢？小编给大家整理了关于f2科目的常考知识点。快来看一看吧！
1.Costs can be classifed in a number of different ways
| Classified by.... | Costs are classified as .... |
| Element | Material,labor or expenses |
| Nature | Direct or indirect |
| behavior | Fixed,variable ,semi-variable or stepped |
| function | Procution or non-production costs |
2.Responsibility centre
u responsibility centre is a department or organisational function whose performance is the direct responsibility of a specific manager.including:
Cost centres
Revenue centres
Profit centres
Investment centres
Cost centre-- are accountable for cost only.
E.g a department,a machine ,or group of machines,a project
Revenue centre-- are accountable for revenue only
E.g a regional sales manager
Profit centre-- are accountable for both cost and revenue
E.g wholesale&retail division in a paint Co
Investment centre-- is a profit centre with additional responsibility for capital investment and possible for financing, and whose performance is measured by its return on investment
