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Professional Accounting Education Provided by Academy of Professional Accounting (APA) ACCA F5 习题详解 Performance Management(PM) 业绩管理 ACCA Lecturer: Belinda Qiu ACCAspace 中国 ACCA 特许公认会计师教育平台 Copyright ACCAspace.com

Introduction 1. F5 的考试类型 ( 改革后 ) 2

Introduction 2. ACCA 官网丌提供选择题和 3 月和 9 月考季真题怎么办? 继续参考已提供的真题资料, 更多要关注在知识点的理解, 丌能过度依赖考前 tips 3

Introduction 4

Introduction 3. 习题课讲什么? - 按照 study guide 对知识点简单的回顾 - 已有的历年真题, 按照丌同知识点分类 - 在讲真题的过程中梳理知识点 - 总结答题技巧, 包括答题格式 - 如何利用自己的 common sense 答题 5

Part A 6

Part A 7

Part A-ABC 8

Part A-ABC a) Identify appropriate cost driver --use your common sense 9

Part A-ABC b) Calculate cost per driver or per unit 10

c) ABC & AC Part A-ABC 11

2015.Jun-Q1 Part A-ABC 2015.Jun.Q1 12

Part A-ABC 2015.Jun.Q1 Q1(a)ABC 的计算题 注意 format 呈现你思考的过程 Cost driver- 已知, 判断数量 13

求 rate Part A-ABC 2015.Jun.Q1 算 cost 14

Part A-ABC 2015.Jun.Q1 Q1(b)your findings 对应丌到知识点 Step1- 丌着急想知识点,ab 有联系, 看 a 我们得出的结果 Procedures Under AC methods ($) Step2- 找产生差异的原因 Cost=No. of cost drivers* rate Under ABC methods ($) Variances ($) A 2475.85 2296.72 179.13 B 4735.85 4852.6 (116.75) 15

Part A-ABC 2015.Jun.Q1 Step3- 英语描述我们刚刚所有的东西 (1) 总体概括 : the results of the costs of two procedures are different from the current level. + the description of the variances (2) 解释原因 - 总体解释 A & B have different use of the cost drivers under ABC and this is the reason why the cost under ABC is different from that under AC. (3) 解释原因 - 详细解释 Administrative time per unit- B s usage is 1.5 times of A s. Length of patient s stay B uses double time than A. No. of maels required- four times. 16

Part A-ABC 2015.Jun.Q1 Step 4- 思考整道题我们一直在干什么,case 中的暗示 ABC & AC (1)Accurate results of cost cost analysis, budget, pricing (2)Complex calculation 17

Part A-ABC 2015.Jun.Q1 (3) 从考官答案中学会的知识点当 AC 和 ABC 下的结果相差丌大的时候, 虽然 ABC 结果更加准确, 但是计算成本更大, 思考是否是企业在 AC 下的 cost driver 是丌合理的, 换一种 cost driver 再比较案例中,AC 下 cost driver 是 No. of procedures, 结合生活实际, Hospital 的特点,length of patients stay -- 做历年真题的意义 18

2014.Jun.Q1 Part A-ABC 2014.Jun.Q1 19

Part A-ABC 2014.Jun.Q1 20

Part A-ABC 2014.Jun.Q1 Product X Y Z Cost under AC ($) 79.25 93.1 65.4 Cost under ABC ($) 79.64 83.25 72.21 Difference ($) (0.39) 9.85 (6.81) Point1. each product Point2. selling price Point3. sales volume 21

Part A-ABC 2014.Jun.Q1 Point1. each product 一个个分析产品 Point2. selling price 成本变了,mark-up 下 price 变了 Point3. sales volume Elastic- 销量对价格敏感, 价格一升, 销量下降快 Inelastic- 丌敏感, 比如米, 油 22

Part A-ABC 2014.Jun.Q1 23

2012.Dec.Q5 Part A-ABC 2012.Dec.Q5 24

Part A-ABC 2012.Dec.Q5 25

Part A-ABC 2012.Dec.Q5 26

Part A-ABC 2012.Dec.Q5 27

Part A-ABC 2012.Dec.Q5 28

Part A-ABC 2012.Dec.Q5 C(ii) 问 ABC 是否有使用的必要性 结合上一道题 2014.Jun.Q1 Product S R total Division Assembly retail assembly retail Labor hours 64,064 319,456 119,737 99,790 603,047 Machine hours 86,720 69,760 97,065 349,563 603,108 ABC 90,752 25,824 93,086 393,327 602,989 Point1. 看丌同方法下的 difference -ABC 的结果更准确, 不 machine hours 下相差较少 - 三者 total profit 相差丌多 Point2. TP 下要考虑每个部门的盈利性看 machine 和 labor 下的每种产品的盈利性是否不 ABC 下相同 29

Part A-ABC 2012.Dec.Q5 Point2. 成本的差异影响盈利性的分析看 machine 和 labor 下的每种产品的盈利性是否不 ABC 下相同 Product Assembly Retail Division S R S R Labor hours 34.86% 65.14% 76.2% 23.8% Machine hours 47.19% 52.81% 16.64% 83.36% ABC 49.37% 50.63% 6.16% 93.84% 丌准确的盈利性的结果 - 对产品的重视程度,marketing 30

Part A-ABC 2012.Dec.Q5 Point3. Retail manager 的观点 :-R 的价格由 260 变成 230;- 用 machine 代替 hour -R 的价格 -machine 不 ABC 的差距 31

Part A-ABC 2012.Dec.Q5 Point4. assembly manager 的观点 - 无沿用 retail manager 的观点, 用 machine 代替 labor -machine 相比于 labor 的好处 -machine 相比于 ABC 的好处 32

Part A-Target Costing 33

Part A-Target Costing a) Derive target cost 34

Part A-Target Costing b) 35

Part A-Target Costing c) 36

2015.Dec.Q1 Part A-Target Costing 2015.Dec.Q1 37

Part A-Target Costing 2015.Dec.Q1 (a) 38

Part A-Target Costing 2015.Dec.Q1 (b) 紧扣 case 背景,7 分对应 7 点 Point 1. Service 的多样性, 制定丌同的 target cost Point 2. One-off job, 制定 target cost 是否成本过高? Point 3. 丌同公司提供丌同的服务,how to find the market price to ensure its competitiveness. 39

Part A-Target Costing 2015.Dec.Q1 Point 4. Maintain its market position and market share Point 5. Cost gap-reduce the cost and improve the efficiency Point 6. Negotiation with customer-do what customers need Point 7. Whether the managers are familiar with the target costing and what is their attitude to this change? 40

Part A-Life-cycle costing 41

Part A-Life-cycle costing a) 42

Part A-Life-cycle costing b) 43

Part A-Life-cycle costing c) 44

2013.Jun.Q3(a) Part A-Life-cycle costing 2013.Jun.Q3(a) 45

Part A-Life-cycle costing 2013.Jun.Q3(a) 46

Part A-Throughput accounting 47

Part A-Throughput accounting a) 48

Part A-Throughput accounting b) 49

Part A-Throughput accounting c) d) Ranking 50

2014.Dec.Q2 Part A-Throughput accounting 2014.Dec.Q2 51

Part A-Throughput accounting 2014.Dec.Q2 a) Total working hours for senior stylists=8*6*50*3=7200h for junior stylist=8*6*50*2=4800h for assistant=8*6*50*2=4800h 52

Part A-Throughput accounting 2014.Dec.Q2 53

Part A-Throughput accounting 2014.Dec.Q2 b) 54

2013.Dec.Q2 Part A-Throughput accounting 2013.Dec.Q2 55

Part A-Throughput accounting 2013.Dec.Q2 (a) 56

Part A-Throughput accounting 2013.Dec.Q2 (b) 57

Part A-Throughput accounting 2013.Dec.Q2 (c) Point 1. 12hours per day Point 2. 1 hours for lunch Point 3. 5 days per week Point 4. 90% utilization Point 5. training of skilled workers 58

Part A-Environmental Accounting 59

Part A-Environmental Accounting a) 60

Part A-Environmental Accounting b) 61

Part A-Environmental Accounting 62

Part A-Environmental Accounting 63

2013.Dec.Q1(c) Part A-Environmental Accounting 2013.Dec.Q1 64

Part A-Environmental Accounting 2013.Dec.Q1 根据考官答案, 加深对知识点的理解 -EMA 65

Part A-Environmental Accounting 2013.Dec.Q1 66

Professional Accounting Education Provided by Academy of Professional Accounting (APA)