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. Labor activity
Efficiency ratio= expected hours to make output/Actual hours taken
Capacity ratio= actual hours worked/Hours budgeted
Production volume ratio=expected hours to make output/Hours budgeted
2.Direct labor cost and indirect labor cost
3. Labor turnover
Labor turnover rate=
×100%
Preventative costs
These are costs incurred in order to prevent employees leaving and they include the following.
Cost of personnel administration incurred in maintaining good relationships
Cost of medical services including check-ups,nursing staff and so on
Cost of welfare services, including sports facilities and canteen meals
Pension schemes providing security to employees
Replacement costs
These are the costs incurred as a result of hiring new employees.and they include the following.
Cost of selection and placement
Inefficiency of new labor;productivity will be lower
Costs of training
Loss of output due to delay in new labor becoming available
Increased wastage and spoilage due to lack of expertise among new staff
The possibility of more frequent accidents at work
Cost of tool and machine break
