{转载分享}2012年6月ACCA考试科目F5考前Tips

{转载分享}2012年6月ACCA考试科目F5考前Tips


ACCA6月准备ACCA考试科目的F5的考友们，你们复习的怎么样了，除了看书、做题、看一些系列的串讲你对这么ACCA考试科目通过有信心吗？在这里分享一下2012年6月ACCA考试科目F5考前Tips，希望对ACCA考试科目F5考前心理增强信心。

F5 Tips



1.     Topic Forecast
1）    Target costing

2）    Activity-based costing

3）    Cost-volume-profit analysis

4）    Limiting factors

5）    Quantitative analysis of budgeting and types of budget

6）    Variance analysis

7）    Financial and non-financial performance measurement



2.     Key Knowledge Forecast


a)      Target costing

           Target costing process - calculation target cost and cost gap;

           How to close a target cost gap;

           Benefits of target costing;

           Difficulties in service sector.



b)      Activity-based costing

           Calculation of ABC;

           Benefits and limitations of ABC;

           ABC versus conventional absorption costing methods.



c)       Cost-volume-profit analysis

           Calculation of the breakeven point both in volume and value, margin of safety and C/S ratio;

              Drawing the charts – breakeven chart and P/V charts;

              Multi-product break-even analysis (using P/V chart).



d)      Limiting factors

           Linear programming;

           Slack/surplus and shadow price.



e)       Quantitative analysis of budgeting and types of budget

            Time series analysis;

              Discuss different types of budgeting methods: incremental, ZBB, rolling, bottom-up, top-down, etc.



f)        Variance analysis

              Calculate and comment on all kinds of variances (sales, material, labour, variable overhead, fixed overhead);

              Operating statement;

              Planning and operational variances and when to revise budgets.



g)      Financial and non-financial performance measurement

               Assess financial performance based on provided income statements, such as sales, gross profit, period expenses, net profit, ROCE, ROI, RI and other ratios.

               Assess non-financial performance based on provided information.

              Explain why NFPIs is better indicators than financial ones.

              Fitzgerald and moon’s 6 dimension of performance measurement.