相關(guān)成本是什么_2024年ACCA考試PM知識點

來源：東奧會計在線責(zé)編：牛美琪2024-05-29 09:59:29

最好的時光還在前方，最好的自己也在路上。相信自己，就能超越自己。acca考試科目多，需要的備考周期長。同學(xué)們在備考期間需要制定能夠落地的備考計劃，認(rèn)真學(xué)習(xí)，遇到不懂的問題不要鉆牛角尖。今天整理了PM科目Relevant cost（相關(guān)成本）相關(guān)知識點，詳見正文。

【內(nèi)容導(dǎo)航】

Relevant cost-相關(guān)成本

【知識點】

Relevant cost-相關(guān)成本

In the short-term decisions, only costs or revenue that will be influenced by the decision will be considered. In other words, if a decision does not change a cost or revenue, the cost or revenue is not relevant to the decision.

Relevant costs are future cash flows arising as a direct consequence of a decision.

(1) Relevant costs are future costs.

Costs that have been incurred in the past are totally irrelevant to any decision that is being made 'now’.

Past costs or sunk costs and are irrelevant.

(2) Relevant costs are cashflows

Costs or charges which do not reflect additional cash spending (such as depreciation and notional costs) should be ignored.

(3) Relevant costs are incremental costs and avoidable costs

Incremental cost: increase in costs and revenues that occurs as a direct result of a decision.

Avoidable costs: costs that would not be incurred if the activity to which they relate did not exist.

Common costs and committed costs are not relevant cost

Opportunity costs：value of the benefit sacrificed when one course of action is chosen in preference to an alternative.

Differential cost: difference in total cost between alternatives. Where factors are common to all the alternatives, they can be ignored.