高顿网校小编为各位学员整理了ACCA考试中业绩管理科目的讲义辅导，希望对大家有所帮助。
 
　　Chapter 1
 
　　Advanced costing method
 
　　Chapter learning objectives
 
　　Upon completion of this chapter you will be able to:
 
　　• explain what is meant by the term cost driver
 
　　• identify appropriate cost drivers under activity-based costing (ABC)
 
　　• calculate costs per driver and per unit using (ABC)
 
　　• compare ABC and traditional methods of overhead absorption based on production units, labour hours or machine hours.
 
　　• explain the implications of switching to ABC on pricing, performance management and decision making.
 
　　• explain what is meant by the term ‘target cost’ in both manufacturing and service industries.
 
　　• derive a target cost in both manufacturing and service industries.
 
　　• explain the difficulties of using target costing in service industries
 
　　• explain the implications of using target costing on pricing, cost control and performance management.
 
　　• describe the target cost gap.
 
　　• suggest how a target cost gap might be closed.
 
　　• explain what is meant by the term ‘life-cycle costing’ in a manufacturing industry
 
　　• identify the costs involved at different stages of the life-cycle.
 
　　• explain the implications of life-cycle costing on pricing, performance management and decision making.
 
　　• describe the process of back-flush accounting and contrast with traditional process accounting.
 
　　• explain, for a manufacturing business, the implications of back-flush accounting on performance management
 
　　• evaluate the decision to switch to back-flush accounting from traditional process control for a manufacturing business.
 
　　• explain throughput accounting and the throughput accounting ratio (TPAR), and calculate and interpret, a TPAR.
 
　　• suggest how a TPAR could be improved.

 
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