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Part A 

Specialist costing methods

1.Activity based costing

2.Target costing

3.Life-cycle costing

4.Throughput accounting

5.Environmental accounting

Task 2 Activity based costing

Calculation:

♣ Traditional method(AC): Overhead 用一个OAR分配（注意题目给的base）

♣ Activity based costing: Overhead 分成多个活动（activity），要计算多个OAR

Wording:

♣ 描述ABC的流程

♣ 优缺点

Task 3 Target costing

Calculation: 

♣  Calculate the target cost

♣  Identify the cost gap and close the cost gap

Wording:

♣  Difficult to apply in service industry

东哥总结必做题：Sep-2016 Section B

Task 4 Life cycle costing

Calculation: all cost

♣  分阶段核算成本 (R&D 费用分摊问题）

♣  整体平均成本（whole life）

东哥总结必做题：Mar/Jun-2016 sample Q3

Wording:

♣  描述：Five phase 区别 （R&D 70-90%） 

♣  优缺点，planning rather than control

Task 5 Throughput accounting（重要）

How to improve throughput

♣  Identify the bottleneck (1. process-min capacity 2. market demand)

♣  Remove bottleneck （没完没了）

Throughput calculation

♣  TPAR 计算

♣  Optimal production with limiting factors

Task 6 Environmental costing

♣  Four types of environmental cost

♣  Difficulty to identify, separate and control environmental cost

♣  Four techniques for accounting environmental cost

✔  Input/output analysis

✔  Flow costing accounting (structure)

✔  ABC (environmental cost driver)

✔  Life cycle (all costs)

Part B

Decision making techniques

1.CVP analysis

2.Limiting factor analysis, 9月份考过

3.Pricing decisions

4.Relevant cost

5.Risk and uncertainty

Task 7 CVP analysis（重要）

3个问题

♣  盈利平衡， breakeven

♣  安全边际， margin of safety

♣  目标利润， target profit

东哥总结必做题：Mar/Jun-2016 sample Q2

2种方式

♣  Volume

♣  Sales revenue

♣  单个产品

♣  多个产品，weighted average

画图

♣  单个产品

♣  多个产品

Task 8 Limiting factors

One limiting factor

♣  同 Throughput, contribution per limiting factor

Multiple limiting factors: linear programming analysis

♣  设变量 X Y

♣  列出限制条件

♣  画图

♣  找出最优点

东哥总结必做题：2016 Sep Q2

Task 8 Limiting factors

Shadow price

♣  增加一个稀缺资源，增加的contribution

Slack

♣  某个limiting factor 有slack， 那么它的shadow price = 0

Task 9 Pricing decisions

MR=MC

MR=0

Price elasticity of demand

东哥总结必做题：Jun 2015 Q4

Task 10 Relevant cost（重要）

Material

♣  Not in stock, M=purchase price

♣  In stock

✔  Constant use, M=purchase price

✔  No use, resell value/disposal value

✔  不在进货/short supply/scarce resource, opportunity cost

Labor

♣  Spare capacity: Nil

♣  Full capacity: L= actual labor rate + opportunity cost

Task 11 Risk and uncertainty

Wording:

♣  Research techniques

Modeling

♣  Expected value

♣  Decision rules: pay-off table 

东哥总结必做题：Sep-2016 Section B

♣  Sensitivity analysis 敏感性分析

♣  Decision making决策树

Part C&D 

Budgeting and variance analysis

1.Type of budgets

2.Standard costing

3.Learning curve

4.Advanced analysis

Task 12-14 Budgeting system（重要）

Fixed and flexible budgets  ，东哥总结必做题：Sep-2016 Section B

♣  Budget and actual units

Top-down and bottom-up

Rolling budget

Incremental budgeting

Zero based budgeting

东哥总结必做题：Jun-2015 Q5

Activity based budgeting

Beyond budgeting

♣  Adaptive management process

♣  Delegate rather than centralize

Task 12-14 Budgeting system

Other issues about budgeting

♣  Purpose of budgeting

♣  Change of budgeting system

♣  Select budgeting systems

♣  Risk and uncertainty in budgeting

♣  Spreadsheet

Task 15 Quantitative analysis

Learning curve

♣  看清题目是hours 还是 cost 

♣  计算第几件的hours （cumulative average hours）

♣  求R，翻倍，一般不用指数法

♣  用于variance analysis

Task 16 Standard costing

♣  Purpose of standard costing

♣  Types of standard costing 

♣  Modern manufacturing environment

♣  TQM

♣  JIT

Task 17-19 Variance analysis（重要）

Basic variance analysis

Advanced variance analysis

♣  Material mix and yield variance (Dec 2014 Q5)

♣  Sales mix and sales quantity variance (Jun 2014 Q5)

Planning and operational 

♣  Material  (Dec 2013 Q5)

♣  Labor (June 2016 Q5)

♣  Sales volume (June 2013 Q4)

♣  Sales price

Part E 

Performance measurements

1.Management information system

2.Source of management information

3.Financial performance indicator

4.Non-financial performance indicator

5.Divisional performance measurements

6.NPO performance measurements (3E)

Task 20 Management information system

Information hierarchy

Information system 

♣  TPS

♣  DSS

♣  EIS 

♣  ERP

Task 21 Source of information system

Source of information

♣  Internal & External

♣  Open & Closed

Cost of information 

♣  Capture

♣  Process

Task 22&23 Performance indicators

Financial analysis (原因-“抄题“）

♣  I/S growth analysis

✔  Sales growth-inflation

✔  Cost changes

✔  Cost to sales ratio

✔  Net PM

✔  Ratio analysis

Non-financial analysis

♣ Information in the scenario (quality, delivery time, customer satisfaction)

♣ Stakeholders

东哥总结必做题：

2011 Jun Q4 

2013 Jun Q2 

2014 Dec Q4

2016 Sep Q1

BSC & BBM

Balanced scorecard (2011 Jun Q4 a, 2013 Jun Q2 a)

♣  Model

♣  CSF and KPI

♣  Pros & Cons

Building block

♣ Characteristics of service business

♣  Model

Task 24 Divisional performance measurements

Divisional performance measurements

♣ Cost center

♣ Profit center

♣ Investment center

Calculation and wording

♣ ROI

♣ ROCE

Task 24 Divisional performance measurements

Divisional performance measurements

♣ Cost center

♣ Profit center

♣ Investment center

Calculation and wording

♣ ROI

♣ ROCE

Transfer pricing

东哥总结必做题：Mar/Jun 2016 sample Q4；Jun 2015 Q2
以上总结，ACCA考试F5考前必刷考点！你都掌握了吗？愿每位ACCA考生，在ACCA考试9月考季中取得好成绩！ACCA考试科目F5，必过！ACCA电子教材&考试资料整合更新版，戳：ACCA整理资料合集【PDF版】更多ACCA专业学习内容来自ACCA中国考试网和全球ACCA学习者一起成长为高端财务人