F5 業(yè)績管理 總結(jié)篇（一）

在系統(tǒng)學習F5的時候，學員們一定要注意Specialist cost and management techniques, Decision-making techniques, Budgeting, Standard costing and variance和Performance measurement and control這5個方面，因為網(wǎng)校的課程就是按照這五大大的模塊進行教學的。為了方便學員們的學習，網(wǎng)校也會針對這五大塊進行總結(jié)，指導學員的學習和復習?，F(xiàn)在就讓網(wǎng)校帶領(lǐng)同學們一起來總結(jié)第一大塊Specialist cost and management techniques中的知識。

在這一部分中，同學們已經(jīng)接觸到了有關(guān)Costing, Activity based costing (ABC), Target costing, Life cycle costing, Throughput costing和Environmental costing這6個小部分的內(nèi)容，其中7中會計核算方法就奠定了以后學習和考試的基調(diào)，因為不管在做計算、預測或者是業(yè)績評估的時候，都會用到其中的幾種方法，所以，核心的一些計算步驟和方法就顯得尤為重要。

一. Absorption costing

1. Absorption costing is a traditional approach to dealing with overheads, involving three stages: allocation, apportionment and sorption.

2. Absorption costing is a method of product costing which aims to include in the total cost of a product (unit, job and so on) an appropriate share of an organization’s total overhead, which is generally taken to mean an amount which reflects the amount of time and effort that has gone into producing the product.

二. Marginal costing

1. In marginal costing, inventories are valued at variable production cost whereas in absorption costing they are valued at their full production cost.

2. Marginal costing is an alternative to absorption costing. Only variable costs (marginal costs) are charged as a cost of sales. Fixed costs are treated as period costs and are charged in full against the profit of the period in which they are incurred.

三. Activity based costing (ABC)

1. Activity based costing (ABC) involves the identification of the factors which causes the costs of an organization’s major activities. Support overheads are charged to products on the basis of their usage of the factor causing the overheads.

2. Step 1 Identify an organization’s major activities.

Step 2 Identify the factors which determine the size of the costs of an activity (Cost driver).

Step 3 Collect the costs associated with each cost driver into what are known as cost pools.

Step 4 Charge costs to products on the basis of their usage of the activity.

四. Target costing

1. Target costing involves setting a target cost by subtracting a desired profit margin from a competitive market price.

五. Life cycle costing

1. Life cycle costing tracks and accumulates costs and revenues attributable to each product over the entire product life cycle.

2. The product life cycle includes development, introduction, growth, maturity and decline stage.

六. Throughput accounting

1. Throughput accounting is a product management system which aims to maximize throughput, and therefore cash generation from sales, rather than profit. A just in time (JIT) environment is operated, with buffer inventory kept only when there is a bottleneck resource.

七. Environmental accounting

1. Environmental accounting (EMA) is the generation and analysis of both financial and non-financial information in order to support internal environmental management processes.