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Link: [ Ссылка ] This is the 1st video in the series of Five [5] covering section B of ACCA’s F5 – Performance Management including:
1. “Activity-based costing (ABC)”
2. “Target costing”
3. “Life-cycle costing”
4. “Throughput accounting”
5. ”Environmental accounting”
Watch full playlist here: [ Ссылка ]
Download F5 2022 - 2023 Syllabus here: [ Ссылка ]#
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On successful completion of this video, you will be able to:
Video 1. Activity-based costing (ABC) - [this video]
a) “Identify appropriate cost drivers under ABC.” 03:23
b) “Calculate costs per driver and per unit using ABC.” 05:05
c) “Compare ABC and traditional methods of overhead absorption based on production units, labour hours or machine hours.” 05:44
Video 2. Target costing
a) “Derive a target cost in manufacturing and service industries.”
b) “Explain the difficulties of using target costing in service industries.”
c) “Suggest how a target cost gap might be closed.”
Video 3. Life-cycle costing
a) “Identify the costs involved at different stages of the lifecycle.”
b) “Derive a life-cycle cost or profit in manufacturing and service industries.”
c) “Identify the benefits of life-cycle costing.”
Video 4. Throughput accounting
a) “Discuss and apply the theory of constraints.”
b) “Calculate and interpret a throughput accounting ratio (TPAR).”
c) “Suggest how a TPAR could be improved.”
d) “Apply throughput accounting to a multiproduct decision-making problem.”
Video 5. Environmental accounting
a) “Discuss the issues business face in the management of environmental costs.”
b) “Describe the different methods a business may use to account for its environmental costs.”
Video chapters
00:00 - intro
00:06 – Costing types
00:36 – Overhead treatment
01:31 – Absorption Costing
03:23 – Modern Costing Methods
04:34 – Activity Based Costing
05:05 – Steps involved in calculating activity based costing
05:44 – Activity based Costing example
16:03 – Why Activity based costing?
16:48 – Activity based costing problems
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Transcript:
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