文档介绍：・ . A
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ACCA F2知识要点汇总(总8
页)
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-CAL-FENGHAI.-(YICAI)-Company Onel
-CAL -本页仅作为文档封面，使用请直接删除
= re-order level -(average dema nd x average lead 廿 me)
Max. stock level = re-order level + re-order qua ntity —(min. dema nd x 。)
EOQ
EBQ

Total holding cos-ts
Average inven tory =safety inven tory + 1/2 reorder qua ntity
劳动成本评估:
Number of staff leaving and needing replacement
Labour Turnover = X 100%
Average number of employees
Expected hours to make output
Actual hours taken
Labour effTdency (product ivitv ratio) = r : K100%
Actual hours worked
Labour capacity = X 100%
Hours Budgeted
Production volume ratio [activity ratio) = Capacity ratio x the Efficiency ratio
Idle hours
Idle time ratio = X100%
To tai hours
OVERHEAD制造成本分摊
repeated distribu tion (or reciprocal) method , in elude algebraic method (设 X,Y)
direct method (不考虑X, Y对彼此的分摊)
step-down method (仅考虑X或Y对彼此的分摊)
Absorption Vs Marginal Casting
及b$oi~Dtion Costing
Marginal Costing
Under/Over absorbed
Gross Profit
Less: Non-Production Cost- V
Less: Production Cost - F
Contribution
Sales
Less: Production Cost - VC
Less: Production Cost - VC
Less: Non-Production Cost - VC
Less: Non-Productian Cost - FC
Net Profit
Less: Production Cast - FC
Less：
£ PoQn
y PoQo
AC = MC + (Closing Inventory - Opening Inventory) x OAR
Index
Laspeyre Price Index = 日叫心;Laspeyrc Quantity Index =
Paasche Price Index =
£ PnQn
―———;Paasche Quantity Index =
£ PnQn
y PnQo
Fisher Price Index = ^/taspeyre Price Index x Paasche PFice Index
7. Process Cos ting-必须会用 FIFO & Weight Average解题，计算 WIP 或者 0 UTPUT
Process costing - Example
Vare producer various inks at its Norma nt on factory. Production details for Process 1 are as follows:
Opening work-in-progress^ 1 April 400 units
Closing work-in-progress, 30 April 600 units
Units started 1,000
□nits finished 800
The degree of completion quoted relates to labour and overhead costs. Three-quarte