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
