Download PDF by Emile Woolf International: ACCA F2 Management Accounting: F2 (Acca Key Study Text)

By Emile Woolf International

ISBN-10: 1848430043

ISBN-13: 9781848430044

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Additional resources for ACCA F2 Management Accounting: F2 (Acca Key Study Text)

Sample text

In an office, costs of materials consumed include the costs of stationery and replacement printer cartridges for the office laser printers. „ Material costs do not include the cost of longer-term assets (non-current assets) such as plant and equipment, or new trucks for the company’s fleet of delivery vehicles. „ Labour costs are the remuneration costs of all employees employed and paid by the entity. com for Q/As, Notes & Study Guides © EWP Chapter 2: Cost classification costs of any bonuses, pension contributions and other items that are paid in addition to basic wages and salaries.

If costs can be analysed as a fixed amount of cost per period plus a variable cost per unit, estimating what future costs should be, or what actual costs should have been, becomes fairly simple. Example The management accountant of a manufacturing company has estimated that production costs in a factory that manufactures Product Y are fixed costs of $250,000 per month plus variable costs of $3 per unit of Product Y output. The expected output next month is 120,000 units of Product Y. com for Q/As, Notes & Study Guides 45 Paper F2: Management Accounting Other cost behaviour patterns 2 „ Stepped fixed cost „ More unusual cost behaviour patterns Other cost behaviour patterns Some cost items are variable costs, fixed costs or mixed costs.

The time needed to produce an item of product is 4 minutes and labour is paid $15 per hour. If so, direct labour is a variable cost and the direct labour cost per unit produced is $1 (= $15 × 4/60). 10 per minute. If so, the cost of telephone calls lasting 6,000 minutes in total would be $600. Fixed costs Fixed costs are items of cost that remain the same in total during a time period, no matter how many units are produced, and regardless of the volume or scale of activity. Fixed costs are also called period costs, because they are fixed for a given period of time.

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ACCA F2 Management Accounting: F2 (Acca Key Study Text) by Emile Woolf International


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