Therefore the relevant cost of Material C for the new product is (120 units x $22) = $2,640. Example 2: Relevant cost of labour A company has a new project which requires the following three types of labour: Hours required Additional information Unskilled 12,000 Paid at $8 per ...
答:NO,RC=Higher of 1.Value in other use 2. Scrap value 5. 难点(2)--Labour 问:Spare Capacity? 如果答:Yes,相关成本是0 --end 如果答:NO 追问:Additional labour hour can be obtained ? 答:Yes,相关成本= Extra labour cost 答:No,相关成本= Total Labour cost + lost contribution...
答:NO,RC=Higher of 1.Value in other use 2. Scrap value 5. 难点(2)--Labour 问:Spare Capacity? 如果答:Yes,相关成本是0 --end 如果答:NO 追问:Additional labour hour can be obtained ? 答:Yes,相关成本= Extra labour cost 答:No,相关成本= Total Labour cost + lost contribution — End —...
Cost behaviour (e.g., fixed, variable or mixed) is not a reliable indicator of whether a cost is relevant or not. Relevant Cost: Materials Relevant Cost: labour
A relevant cost is a future cash flow arising as a direct consequence of a decision.同时相关成本还要求，一定是和决策相关的，由于一个决定，导致未来会发生增量的现金流。比如说Committed costs是过去决定，未来发生的成本。那么和现在的决定是没有关系的。3. 具体运用A special cutting machine ...
答:NO,RC=Higher of 1.Value in other use 2. Scrap value 5. 难点(2)--Labour 问:Spare Capacity? 如果答:Yes,相关成本是0 --end 如果答:NO 追问:Additional labour hour can be obtained ? 答:Yes,相关成本= Extra labour cost 答:No,相关成本= Total Labour cost + lost contribution 来源:ACCA学...
Product X currently earns a contribution of £4 in two labour hours and direct labour is currently paid at a rate of £12 per normal hour. * Accounting School * Accounting School What is the relevant cost of labour for the contract? A £200 B £1,200 C £1,400 D £1,800...
Our results imply that imperfect competition in the product market explains part of the observed labour market rigidities and also sheds new light on two "stylized facts" in industrial organisation, the observation of procyclical movements in productivity and price-cost margins in concentrated industries...
What is a relevant cost? Provide a scenario illustrating analysis of relevant costs in a make or buy scenario.Costs Of Production:Expenditures that are incurred in the manufacturing of a product are referred to as costs of production. These expenditures include...
All other studies, analyzed by Backes and Traverso (2021), used other and individual indicators such as social cost of greenhouse gas (GHG) emissions, job creation, professional growth, contribution to growth, fair employment, and the fuel poverty gap (Touceda et al. 2018; Balasbaneh et al....