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...
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
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 —...
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...
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...
AccuracyandRelevanceIdeallyonewouldlikerelevantandaccurateinformationHowever,decisionmakersmustweightheextracostofobtainingmoreaccurateinformationagainstthebenefitwhichtheincreasedaccuracyoffers.(Sometimes,justknowingthatonealternativeismorecostlythananotherissufficienttomakeadecision.)DecisionProcessandRoleofInformation Historical...
Here the sector grew strongly after the end of the Second World War through mechanization of the labour process and financial investments [2]. During the last decades, however, it has become clear that due to overfishing, the sector in the Global North has reached its ecological limits [2],...