2019年ACCA考试科目F5常考知识点小结

　　Relevant cost是F5考试中的常考点，也是难点。今天高顿ACCA龚老师就给大家总结一下relevant cost这一节中必须掌握的知识点。小编再送一个考试资料包，可以分享给小伙伴，自提，戳：ACCA资料【新手指南】+内部讲义+解析音频

　　1、Relevant cost的特征

　　-Future costs

　　-Cash flows

　　-Incremental costs

　　2、分类：

　　①Relevant costs：Opportunity costs and Avoidance costs

　　②Non relevant costs：Sunk costs、Committed costs and Notional costs

　　3、 三种必须掌握relevant cost的计算

　　① Relevant cost of machine：

　　-New machine： purchase price/hire cost

　　-Old machine：if no resale value，RC=0;if has resale value，RC= resale value reduction

　　② Relevant cost of materials：

　　-Not in stock：RC=Current replacement cost

　　-In stock and in continue use: RC=Current replacement cost

　　- In stock and no other use: RC= Current resale value

　　- Scarce resource: RC= Opportunity cost

　　③Relevant cost of labor:

　　- Spare capacity：RC=0

　　- Full capacity : if it can hire more staff，RC= Extra cost of labor ; if can’t hire staff , RC= Variable cost & lost contribution