ACCA考試Marginal costing包含的知識點有哪些？

掌握ACCA考試知識點的內容，是幫助學員更好的去實現(xiàn)對課程的理解。ACCA考試知識點的學習學員要引起重視，掌握考綱所需的知識點內容很關鍵。那么，ACCA考試Marginal costing包含的知識點有哪些？

ACCA考試學員掌握考點的內容很關鍵，幫助學員剛好的適應課程的內容。ACCA考試Marginal costing要學習的知識點不少，主要有下面的內容：


1.Advantage

適合decision making as it highlights contribution

Fixed cost are treated as period costs

Profit depends on sales and efficiency

2.Disadvantage

Danger that products sold on marginal contribution-fail to cover fixed costs

Doesn't comply with IAS 2，需要調整報表

Necessitates analysis of mixed costs between FC andVC

在學習該部分知識點的時候，這些學習技巧學員一定要掌握：

AC=MC+(Closing Inventory-Opening Inventory)x OAR

The absorption costing requires subjective judgments.預算估計主觀判斷太多

There is often more than one way to allocate the overheads.制造成本分攤可操縱

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