F5 业绩管理 总结篇（一）

在系统学习F5的时候，学员们一定要注意Specialist cost and management techniques, Decision-making techniques, Budgeting, Standard costing and variance和Performance measurement and control这5个方面，因为网校的课程就是按照这五大大的模块进行教学的。为了方便学员们的学习，网校也会针对这五大块进行总结，指导学员的学习和复习。现在就让网校带领同学们一起来总结第一大块Specialist cost and management techniques中的知识。

在这一部分中，同学们已经接触到了有关Costing, Activity based costing (ABC), Target costing, Life cycle costing, Throughput costing和Environmental costing这6个小部分的内容，其中7中会计核算方法就奠定了以后学习和考试的基调，因为不管在做计算、预测或者是业绩评估的时候，都会用到其中的几种方法，所以，核心的一些计算步骤和方法就显得尤为重要。

一. Absorption costing

1. Absorption costing is a traditional approach to dealing with overheads, involving three stages: allocation, apportionment and sorption.

2. Absorption costing is a method of product costing which aims to include in the total cost of a product (unit, job and so on) an appropriate share of an organization’s total overhead, which is generally taken to mean an amount which reflects the amount of time and effort that has gone into producing the product.

二. Marginal costing

1. In marginal costing, inventories are valued at variable production cost whereas in absorption costing they are valued at their full production cost.

2. Marginal costing is an alternative to absorption costing. Only variable costs (marginal costs) are charged as a cost of sales. Fixed costs are treated as period costs and are charged in full against the profit of the period in which they are incurred.

三. Activity based costing (ABC)

1. Activity based costing (ABC) involves the identification of the factors which causes the costs of an organization’s major activities. Support overheads are charged to products on the basis of their usage of the factor causing the overheads.

2. Step 1 Identify an organization’s major activities.

Step 2 Identify the factors which determine the size of the costs of an activity (Cost driver).

Step 3 Collect the costs associated with each cost driver into what are known as cost pools.

Step 4 Charge costs to products on the basis of their usage of the activity.

四. Target costing

1. Target costing involves setting a target cost by subtracting a desired profit margin from a competitive market price.

五. Life cycle costing

1. Life cycle costing tracks and accumulates costs and revenues attributable to each product over the entire product life cycle.

2. The product life cycle includes development, introduction, growth, maturity and decline stage.

六. Throughput accounting

1. Throughput accounting is a product management system which aims to maximize throughput, and therefore cash generation from sales, rather than profit. A just in time (JIT) environment is operated, with buffer inventory kept only when there is a bottleneck resource.

七. Environmental accounting

1. Environmental accounting (EMA) is the generation and analysis of both financial and non-financial information in order to support internal environmental management processes.