ACCA2011年6月份考試大綱(F5)(10)

　　隨著ACCA2010年12月份考試的結束，考生正式進入ACCA2011年6月份的考試備考當中，為幫助廣大考生迅速掌握考試要點，定位好備考重點，正保會計網(wǎng)校本著服務廣大考生、努力讓廣大考生的復習、備考事半功倍的宗旨，將陸續(xù)公布2011年6月份ACCA考試大綱和學習指南，以饗考生！該大綱和學習指南旨在幫助考生規(guī)劃學習，并為每一部分的考點提供詳細的信息。

　　D STANDARD COSTING AND VARIANCES ANALYSIS

　　1.Budgeting and standard costing

　　a)Explain the use of standard costs.^[2]

　　b)Outline the methods used to derive standard costs and discuss the different types of cost possible.^[2]

　　c)Explain the importance of flexing budgets in performance management.^[2]

　　d)Prepare budgets and standards that allow for waste and idle time.^[2]

　　e)Explain and apply the principle of controllability in the performance management system.^[2]

　　f)Prepare a flexed budget and comment on its usefulness.^[2]

　　2.Basic variances and operating statements

　　a)Calculate,identify the cause of and interpret basic variances:^[1]

　　i)Sales price and volume

　　ii)Materials total,price and usage

　　iii)Labour total,rate and efficiency

　　iv)Variable overhead total,expenditure and efficiency

　　v)Fixed overhead total,expenditure and,where appropriate,volume,capacity and efficiency.

　　b)Explain the effect on labour variances where the learning curve has been used in the budget process.^[2]

　　c)Produce full operating statements in both a marginal cost and full absorption costing environment,reconciling actual profit to budgeted profit.^[2]

　　d)Calculate the effect of idle time and waste on variances including where idle time has been budgeted for.^[2]

　　e)Explain the possible causes of idle time and waste and suggest methods of control.^[2]

　　f)Calculate,using a simple situation,ABC-based variances.^[3]

　　g)Explain the different methods available for deciding whether or not too investigate a variance cause.^[2]

　　3.Material mix and yield variances

　　a)Calculate,identify the cause of,and explain material mix and yield variances.^[2]

　　b)Explain the wider issues involved in changing material mix e.g.cost,quality and performance measurement issues.^[2]

　　c)Identify and explain the relationship of the material price variance with the material mix and yield variances.^[2]

　　d)Suggest and justify alternative methods of controlling production processes.^[2]

　　4.Sales mix and quantity variances

　　a)Calculate,identify the cause of,and explain sales mix and quantity variances.^[2]

　　b)Identify and explain the relationship of the sales volume variances with the sales mix and quantity variances.^[2]

　　5.Planning and operational variances

　　a)Calculate a revised budget.^[2]

　　b)Identify and explain those factors that could and could not be allowed to revise an original budget.^[2]

　　c)Calculate planning and operational variances for sales,including market size and market share,materials and labour.^[2]

　　d)Explain and discuss the manipulation issues involved in revising budgets.^[2]

　　6.Behavioural aspects of standard costing

　　a)Describe the dysfunctional nature of some variances in the modern environment of JIT and TQM.^[2]

　　b)Discuss the behavioural problems resulting from using standard costs in rapidly changing environments.^[2]

　　c)Discuss the effect that variances have on staff motivation and action.^[2]

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