2012年6月F5考前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.
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