CMA考试新考纲(官方)-part-one-3-(1).ppt

1第三章：本钱管理SectionC:CostManagement

2第一节：本钱计量概念Topic1:MeasurementConcepts

3本钱习性和本钱对象CostBehaviorandCostObjects相关范围–特定的本钱动因，特定的时间范围，生产作业的离散范围变动本钱–随本钱动因数量的变化而变化，每单位水平保持不变，直接材料，直接人工，一些间接费用固定本钱–不随本钱动因数量的变化而变化，酌量本钱，承诺本钱Relevantrange–specificcostdrivers,specificdurationoftime,discreterangeofproductionactivityVariablecost–changeinproportiontochangeinquantityofcostdriver,perunitbasisremainconstant,directmaterial,directlabor,someindirectcostFixedcost–notchangetochangeinquantityofcostdriver,discretioncost,committedcost

4本钱习性和本钱对象CostBehaviorandCostObjects变动和固定本钱-图表1C-1阶梯本钱–有很短相关范围的固定本钱，短期内被认为是固定本钱，长期变成变动本钱，案例，阶梯固定和阶梯变动，案例，图表1C-2总本钱和混合本钱Fixedandvariablecost–Figure1C-1,page198Stepcosts–fixedcostwithnarrowrelevantranges,fixedcostovertheshortrunbutbecomevariablecostoverthelongrun,example,page199,stepfixedorstepvariable,example,Figure1C-2,Page199Totalcostandmixedcost

5本钱习性和本钱对象CostBehaviorandCostObjects本钱类型之间的关系产能–生产产能，财务能力，产能限制，实际产能，理论产能，正常产能利用率，总预算产能利用率，案例CostTypeRelationshipsCapacity–manufacturingcapacity,financialcapacity,capacitylimit,practicalcapacity,theoreticalcapacity,normalcapacityutilization,masterbudgetcapacityutilization,example200

6本钱动因CostDrivers作业本钱动因–关注营运，图表1C-3数量本钱动因–关注产出，图表1C-4结构本钱动因–基于整体战略，规模，经验水平，技术和复杂度执行本钱动因–员工参与，生产过程设计，供给商关系Activity-basedcostdrivers-focusonoperation,Figure1C-3,page201Volume-basedcostdrivers–focusonoutput,Figure1C-4,page202Structuralcostdrivers–basedonoverallstrategy,scale,experiencelevel,technology,andcomplexityExecutionalcostdrivers–workforceinvolvement,productionprocessdesign,supplierrelationships

7实际、正常和标准本钱法Actual,Normal,andStandardCosting实际本钱法实际本钱法–记录发生的所有实际本钱，更加准确，信息滞后，在不同期间的单位本钱会波动正常本钱法正常本钱法–直接材料和直接人工采用实际本钱，采用预定间接费用分摊率分摊