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[讲义&课件] 2012最新ACCA考试-F2管理会计讲义Session 16

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Levi 发表于 2012-4-24 09:52:23 | 显示全部楼层 |阅读模式
2012最新ACCA考试-F2管理会计讲义Session 16

Session 16 Cost reduction and cost control
  Main contents 1. Cost reduction
  2. Work study
  3. Value analysis
  
  16.1 Cost reduction- is a planned and positive approach to reducing expenditure.
  
  16.2 Method for cost reduction
  ● Improving efficiency
  - improve material usage
  - improve labor productivity
  - improve the efficiency of equipment usage
  ● Lowering material costs
  - obtain lower prices for purchases
  - improve stores control and cut stores costs
  - use alternative materials
  ● Lower labor cost
  - Improving efficiency or productivity
  - Changing the methods of work
  - Replacing people with machinery
  Work study is a means of raising the production efficiency (productivity)of an operating unit by the reorganization of work. There are two main parts to work study: method study and work measurement.
  - Method study is the systematic recording and critical examination of existing and proposed ways of doing work in order to develop and apply easier and more effective methods, such as reduce costs.
  - Work measurement involves establishing the time for a qualified worker to carry out a specified job at a specified level of performance.
  16.3 Value analysis
  Value analysis is a planned, scientific approach to cost reduction, which reviews the material composition of a product and the product’s design so that modifications and improvements can be made which do not reduce the value of the product to the customer or user.
  Cost value is the cost of producing and selling an item
  Exchange value is the market value of the product or service
  Use value is what the article does, the purpose it fulfills
  Esteem value is the prestige the customer attaches to the product.
  Value engineering is the application of similar techniques to new products.
  Value analysis considers four aspects of value: cost value, exchange value, use value and esteem value.
  Example 1:
  A means of raising the production efficiency of an operating unit by the reorganization of work is known as:
  A. Work measurement
  B. Work study
  C. Method study
  D. Method measurement
  Solution is B Work study
  Example 2:
  Value analysis can achieve which of the following?
  1. Eliminate costs
  2. Reduce costs
  3. Increase quantity sold
  4. Increase sales price
  A. 2 and 3 only
  B. 1 and 2 only
  C. 3 and 4 only
  D. 1,2,3 and 4
  Solution is B
  Value analysis focus on costs, not on sales volumes or prices
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