以下是高顿网校为大家整理的：F5业绩管理重点讲义，希望对考生们有所帮助。
 
　　Chapter 1
 
　　Advanced costing method
 
　　Chapter learning objectives
　　Upon completion of this chapter you will be able to:
　　§ explain what is meant by the term cost driver
　　§ identify appropriate cost drivers under activity-based costing (ABC)
　　§ calculate costs per driver and per unit using (ABC)
　　§ compare ABC and traditional methods of overhead absorption based on production units, labour hours or machine hours.
　　§ explain the implications of switching to ABC on pricing, performance management and decision making.
　　§ explain what is meant by the term ‘target cost’ in both manufacturing and service industries.
　　§ derive a target cost in both manufacturing and service industries.
　　§ explain the difficulties of using target costing in service industries
　　§ explain the implications of using target costing on pricing, cost control and performance management.
　　§ describe the target cost gap.
　　§ suggest how a target cost gap might be closed.
　　§ explain what is meant by the term ‘life-cycle costing’ in a manufacturing industry
　　§ identify the costs involved at different stages of the life-cycle.
　　§ explain the implications of life-cycle costing on pricing, performance management and decision making.
　　§ describe the process of back-flush accounting and contrast with traditional process accounting.
　　§ explain, for a manufacturing business, the implications of back-flush accounting on performance management
　　§ *uate the decision to switch to back-flush accounting from traditional process control for a manufacturing business.
　　§ explain throughput accounting and the throughput accounting ratio (TPAR), and calculate and interpret, a TPAR.
　　§ suggest how a TPAR could be improved.
　　§ apply throughput accounting to a given multi-production decision making problem.
 
　　高顿网校小编寄语：羡慕别人得到的，不如珍惜自己拥有的。

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