CMA考试新考纲官方.ppt

第三章：成本管理
Section C: Cost Management
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第一节：成本计量概念
Topic 1: Measurement Concepts
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成本****性和成本对象 Cost Behavior and Cost Objects
相关范围 – 特定的成本动因，特定的时间范围，生产作业的离散范围
变动成本 – 随成本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
固定成本 – 不随成本动因数量的变化而变化，酌量成本，承诺成本
Relevant range – specific cost drivers, specific duration of time, discrete range of production activity
Variable cost – change in proportion to change in quantity of cost driver, per unit basis remain constant, direct material, direct labor, some indirect cost
Fixed cost – not change to change in quantity of cost driver, discretion cost, committed cost
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成本****性和成本对象 Cost Behavior and Cost Objects
变动和固定成本 - 图表1C-1
阶梯成本 – 有很短相关范围的固定成本，短期内被认为是固定成本，长期变成变动成本，案例，阶梯固定和阶梯变动，案例，图表1C-2
总成本和混合成本
Fixed and variable cost – Figure 1C-1, page 198
Step costs – fixed cost with narrow relevant ranges, fixed cost over the short run but become variable cost over the long run, example, page 199, step fixed or step variable, example, Figure 1C-2, Page 199
Total cost and mixed cost
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成本****性和成本对象 Cost Behavior and Cost Objects
成本类型之间的关系
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
Cost Type Relationships
Capacity – manufacturing capacity, financial capacity, capacity limit, practical capacity, theoretical capacity, normal capacity utilization, master budget capacity utilization, example 200
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成本动因 Cost Drivers
作业成本动因 – 关注营运，图表1C-3
数量成本动因 – 关注产出，图表1C-4
结构成本动因 – 基于整体战略，规模，经验水平，技术和复杂度
执行成本动因 – 员工参与，生产过程设计，供应商关系
Activity-based cost drivers - focus on operation, Figure 1C-3, page 201
Volume-based cost drivers – focus on output, Figure 1C-4, page 202
Structural cost drivers – based on overall strategy, scale, experience level, technology, and complexity
Executional cost drivers – workforce involvement, production process design, supplier relationships
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实际、正常和标准成本法