鐪嬭繃
涓婃捣鎬婚儴鍦板潃锛氫笂娴峰競铏瑰彛鍖鸿姳鍥矾
171
鍙?/p>
A3
骞㈤珮椤挎暀鑲?/p>
鐢佃瘽锛?/p>
400-600-8011
缃戝潃锛?/p>
www.gaodun.cn
2015ACCA F5
涓氱哗绠＄悊绮鹃�夎涔?/p>
(4)
鏈枃鐢遍珮椤?/p>
ACCA
鏁寸悊鍙戝竷锛岃浆杞借娉ㄦ槑鍑哄
4 Back-flush accounting
4.1 The basic concepts of back-flush accounting
搂 In traditional accounting systems inventory is a key item. Traditional manufacturing
firms hold high levels of inventory for raw materials, work-in-progress (WIP) and finished
goods.
搂 Much of the work of the management (or cost) accountant would be to place a value
on this inventory, e.g. using process cost accounting.
搂 Back-flush accounting is an alternative approach to cost and management
accounting that can be applied where:
-
the speed of throughput (or 鈥榲elocity鈥?nbsp;of throughput) is high, and
- inventories of raw materials, WIP and unsold finished goods are very low.
搂 Instead of building up product costs sequentially from start to finish of production,
back-flush accounting calculates product costs retrospectively, at the end of each
accounting period.
Illustration 7
鈥?/p>
Targeting costs
A key performance target for many banks is to reduce staff costs as a percentage of
total bank costs.
The launch of first telephone banking and then internet banking for personal
customers (both services enabling bank customers to access their bank accounts, transfer
funds and pay bills on a 24-hour basis) has enabled the banks to vary the level of bank staff
involvement in the provision of these services and to provide a relatively cost-effective
service.