当前课程知识点:ACCA F2 管理会计 > Chapter 6 Accounting for labour > Discussion 6 > The cost and benefit of labour turnover
This chapter illusrates two different costs of labour turnover. It seems to say the smaller the turnover rate, the better. Do you agree with the view? Is labour turnover beneficial to the company?
-1.1 About paper F2
-1.2 Data and information
-1.3 Planning, control and decision-making
-1.4 Management accounting and financial accounting
-Disccusion 1
--Management accounting and Financial accounting
-Quiz 1--作业
-2.1 Sampling method-1
-2.2 Sampling method-2
-Discussion 2
--The effect of Information technology
-Quiz 2--作业
-3.1 Direct and indirect cost
-3.2 Cost classification based on function
-3.3 Cost classification for the preparation of statements
-Discussion 3
--Different cost concepts are used for different purposes
-Quiz 3--作业
-4.1 Cost classification based on cost behavior
-4.2 Analysing linear cost behavior: high-low method
-4.3 Some terms about cost accounting
-Discussion 4
--The classification of fixed and variable costs
-Quiz 4--作业
-5.1 Stock control
-5.2 Stock control levels
-5.3 EOQ model
-5.4 EOQ model and bulk discount
-5.5 EBQ model
-5.6 Pricing material issues-FIFO and LIFO
-5.7 Pricing material issues-weighted average method
-5.8 Stock control system
-Discussion 5
--The practical significance of the EOQ model
-Quiz 5--作业
-6.1 Measuring labour activity
-6.2 Time work and piecework scheme
-6.3 Bonus schemes-1
-6.4 Bonus schemes-2
-6.5 Labour turnover
-6.6 Accounting for labour costs
-Discussion 6
--The cost and benefit of labour turnover
-Quiz 6--作业
-7.1 Accounting for overhead
-7.2 Overhead allocation
-7.3 Overhead apportionment-stage 1
-7.4 Overhead apportionment-stage 2
-7.5 Overhead absorption
-7.6 Over-under absorbed overhead
-Discussion 7
--The fairness of overhead apportionment
-Quiz 7--作业
-8.1 Marginal costing and contribution
-8.2 Profit statement under AC and MC
-8.3 Reconciliation of profits under AC and MC
-Dissusion 8
--The arguments in favour of marginal costing and absorption costing
-Quiz 8--作业
-9.1 Costing methods
-9.2 Job costing
-9.3 Batch costing
-9.4 Service costing
-9.5 Example of service costing
-Discussion 9
--The features of the way applicable for specific order costing and process costing
-Quiz 9--作业
-10.1 Main areas of complexity in process costing
-10.2 Normal losses, abnormal losses and gains
-10.3 Scrap value of normal loss
-10.4 Scrap value of abnormal loss and abnormal gain
-10.5 Valuing closing WIP
-10.6 Valuing opening WIP- FIFO
-10.7 Valuing opening WIP- Weighted average cost method
-Discussion 10
--The rules for choosing the method of FIFO and the weighted average method
-Quiz 10--作业
-11.1 Joint products
-11.2 By-product
-Discussion 11
--The difference between joint products and by-products
-Quiz 11--作业
-12.1 Correlation
-12.2 Linear regression analysis
-12.3 Finding the trends of time series
-12.4 Finding the seasonal variations of time series - Additive model
-12.5 Finding the seasonal variations of time series - Multiplicative model
-12.6. Index numbers
-12.7 Index numbers and forecasting
-Discussion 12
--The reliability of regression analysis forecasts
-Quiz 12--作业
-13.1 Budgetary planning and control systems
-13.2 Fixed and flexible budget
-Dicussion 13
--Fixed budgets and performance evaluation
-Quiz 13--作业
-14.1 Steps in the preparation of a budget
-14.2 Functional budgets
-14.3 Cash budget
-Discussion 14
-Quiz 14--作业
-15.1 Dysfunctional behaviour in budget
-15.2 Budget set ways
-Discussion 15
-Quiz 15--作业
-16.1 Capital expenditure budget
-16.2 The time value of money
-16.3 Annuities
-16.4 The NPV (net present value) method
-16.5 The IRR (Internal rate of return) method
-16.6 The payback method
-Discussion 16
-Quiz 16--作业
-17.1 Standard costing
-17.2 Material cost variance
-17.3 Labour cost variance
-17.4 Variable production overhead variance
-17.5 Fixed production overhead variance-1
-17.6 Fixed production overhead variance-2
-Discussion 17
--The interdependence between cost variance
-Quiz 17--作业
-18.1 Sales variances
-18.2 Operating statements under absorption costing
-18.3 Operating statements under marginal costing
-Discussion 18
-Quiz 18--作业
-Final exam