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ACCA2011年6月份考试大纲(F5)(7)
随着ACCA2010年12月份考试的结束，考生正式进入ACCA2011年6月份的考试备考当中，为帮助广大考生迅速掌握考试要点，定位好备考重点，正保会计网校本着服务广大考生、努力让广大考生的复习、备考事半功倍的宗旨，将陆续公布2011年6月份ACCA考试大纲和学习指南，以飨考生！该大纲和学习指南旨在帮助考生规划学习，并为每一部分的考点提供详细的信息。
Study Guide
SPECIALIST COST AND MANAGEMENT ACCOUNTING TECHNIQUES
1.Activity based costing
a)Identify appropriate cost drivers under ABC.[1]
b)Calculate costs per driver and per unit using ABC.[2]
c)Compare ABC and traditional methods of overhead absorption based on production units,labour hours or machine hours.[2]
2.Target costing
a)Derive a target cost in manufacturing and service industries.[2]
b)Explain the difficulties of using target costing in service industries.[2]
c)Suggest how a target cost gap might be closed.[2]
3.Life-cycle costing
a)Identify the costs involved at different stages of the life-cycle.[2]
b)Derive a life cycle cost in manufacturing and service industries.[2]
c)Identify the benefits of life cycle costing.
4.Throughput accounting
a)Calculate and interpret a throughput accounting ratio(TPAR).[2]
b)Suggest how a TPAR could be improved.[2]
c)Apply throughput accounting to a multi-product decision-making problem.[2]
5.Environmental accounting
a)Discuss the issues business face in the management of environmental costs.[1]
b)Describe the different methods a business may use to account for its environmental costs.[1]
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