2014年ACCA考试F2管理会计总汇10

2014年ACCA考试F2管理会计总汇10

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3.2 Analyzing costs:

Cost objects: a cost object is any activity for which a separate measurement of cost is undertaken.

Cost units: a cost unit is a unit of product or service in relation to which costs are ascertained

Responsibility centers: a department whose performance is the direct responsibility of a specific manager.

The main responsibility centers are:

· Cost center – the performance of a cost center manager is judged on the extent to which cost targets have been achieved.

· Revenue center – Within an organization, this is a centre or activity that earns sales revenue. And whose manager is responsible for the revenue earned but not for the costs incurred.

· Profit center – a part of the business whose manager is responsible and accountable for both costs and revenue. The performance of a profit center manager is measured in terms of the profit made by the centre.

· Investment centre – a profit centre with additional responsibility for investment and possibly also for financing, and whose performance is measured by its return on capital employed.

Cost equations:

Equation of a straight line

The equation of a straight line is a linear function and is represented by the following equation: Y = a + bx

Total cost = Total FC + Total VC Y= a + bx · Y = total cost

· a = the fixed cost for the given period · b = the variable cost per unit · x = the number of units of activity

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