ACCA知识点：增值激励计划
摘要：【高顿ACCA小编】2015年 ACCA 考试即将开始，我们将第一时间公布考试相关内容，请各位考生密切关注高顿ACCA，预祝大...
【高顿ACCA小编】2015年ACCA考试即将开始，我们将第一时间公布考试相关内容，请各位考生密切关注高顿ACCA，预祝大家顺利通过ACCA考试。今天为大家带来的是ACCA知识点：增值激励计划
本文由高顿ACCA编辑整理，转载请注明出处
Value added incentive schemes
★Concept:
Value added is an alternative to profit as a business performance measure and it can be used as the basis of an incentive scheme.
★Tips:
1Value added＝sales－cost of bought-in materials and services
2The advantage of value added over profit as the basis for an incentive scheme is that it excludes any bought-in costs,and is affected only by costs incurred internally,such as labour.
3A basic value added figure would be agreed as the target for a business,and some of any excess value added earned would be paid out as a bonus.
★Sample:
【Single selection】The following data relate to work at a certain factory.
Cost of the bought-in material $40,000
Sales $120,000
What's the value added?( )
A．$80,000
B．$70,000
C．$90,000
D．$50,000
Answer:A
Explanation: Value added＝sales－cost of bought-in materials and services
本文由高顿ACCA编辑整理，转载请注明出处
