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. Activity based costing
ABC VStraditional absorption costing
ABC uses many cost drivers as absorption bases (No. of orders, No. of dispatches ). Absorption rate should be more closely linked to the cause of overhead costs.
2. Total quality management
Total quality management(TQM)----is the process of applying a zero defect philosophy to the management of all resources and relationships as a means to develop and sustain a culture of continuous improvement which focuses on meeting customer expectations.
Principles:
1. the cost of preventing mistakes is less than the cost of correcting them . The aim should be to get things right first time.
2. It is always possible to improve and the aim should be to get it more right next time.
Cost of quality:
Prevention costs
Appraisal costs
Internal failure costs
External failure costs
Conformance costs and non-conformance costs
Appraisal and prevention costs may also be referred to as conformance costs,whilst internal and external failure costs may be referred to as non-conformance costs.
3. LIFE CYCLE COSTING
Life cycle costing-----tracks and accumulates costs & revenues attributable to each product over the entire product life cycle.
Product lifecycle---introduction, growth, maturity, decline
All the cost over its life cycle will attribute to product:
Research & development cost
The cost of purchasing any technical data
Retirement & disposal cost
Training cost
Production cost
Distribution cost
Marketing cost
Inventory cost
4. TARGET COSTING
Target costing 目标成本----involves setting a target cost by subtracting a desired profit margin from a competitive market price.
Traditionally approach---develop a product, determine the production cost , set a selling price, with a resulting P&L.
Value engineering techniques: (improving technologies &process)
1. Reduce the No. of components
2. Use standard component if possible
3. Train staff in more efficient techniques
4. Acquire new ,more efficient technology
5. Cut-out non-value added activities
6. Use different materials
7. Use cheaper staff
