Target costing也有计算,一定要会。 5、throughput accounting:理解新引入的概念(比如TPAR、bottleneck),TPAR的计算 6、Environment accounting:看到material、system和delivery and disposal一定要想到MFCA;internal cost和external cost内容上的区别;environment activities。 ACCA F5考试对学员来说并不难,但是要想更好的通...
The article presents the concept of cost accounting for the waste disposal plants.Communities have discovered that integrated waste disposal plants can minimize costs andenvironmental effects and maximize recovery and conservation of energy and materials.Some waste cannot be successfully recycled, composed ...
Life cycle costing is the totalcost of productownership from inception to completion. For instance, perhaps in order to produce a new product, a company needs to buy a $600 machine. But how much is the financing, maintenance and disposal of that machine going to add to the $600? What ab...
Companies record the lowest cost, either the purchase price or the price at market, of their inventory. Net Realizable Value (NRV): Companies record the estimated selling price, less the cost of their sale or disposal. Finally, some methods estimate the cost value of the ending inv...
材料成本差异(Material cost variance).doc,材料成本差异(Material cost variance) Material cost variance Material cost difference account for differences between the actual cost and plan cost accounting of enterprises of various materials, debit the actu
Billing boundary The scope of what a bill includes. Chargeback An accounting model in which you charge departments for their workload usage and receive payments from them. Resource utilization The amount of resource capacity a workload uses. Showback An accounting model in which you show department...
One is the difficulty in providing enough energy at an acceptable and reasonable price; the other is a severe environmental issue caused by over-consumption of energy. The government and relevant enterprises, therefore, mainly focus on carbon emission reduction, and the cost accounting of carbon ...
Energy costs then become a product of this rate, the prevailing energy price, and the operating time required to produce the part. For this calculation, it is appropriate to use the gross operating time, thereby accounting for energy expended on rejected parts. View chapterExplore book Commercial...
Historical cost is the price that was paid for an asset when it was purchased. Historical cost is a fundamental basis in accounting because it's often used in the reporting of fixed assets. It's also used to determine the basis of potential gains and losses on the disposal of fixed assets...
Finally, evaluate the total cost of ownership rather than just the initial acquisition cost. This means considering all expenses associated with the asset over its lifetime, including installation, maintenance, operation, and disposal costs. In some cases like buying a longer-term warranty upfront, ...