相关成本是什么_2024年ACCA考试PM知识点
最好的时光还在前方，最好的自己也在路上。相信自己，就能超越自己。acca考试科目多，需要的备考周期长。同学们在备考期间需要制定能够落地的备考计划，认真学习，遇到不懂的问题不要钻牛角尖。今天整理了PM科目Relevant cost（相关成本）相关知识点，详见正文。
【内容导航】
Relevant cost-相关成本
【知识点】
Relevant cost-相关成本
Relevant cost-相关成本
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.
以上就是为大家整理的PM科目考试知识点了，2024年6月acca考试在即，请大家认真备考。
注：以上来自23年基础精讲班-Jenny Liu第13讲
（本文为东奥会计在线原创文章，仅供考生学习使用，禁止任何形式的转载）
相关文章
津公网安备12010202000755号