随着ACCA2010年12月份考试的结束，考生正式进入ACCA2011年6月份的考试备考当中，为帮助广大考生迅速掌握考试要点，定位好备考重点，正保会计网校本着服务广大考生、努力让广大考生的复习、备考事半功倍的宗旨，将陆续公布2011年6月份ACCA考试大纲和学习指南，以飨考生！该大纲和学习指南旨在帮助考生规划学习，并为每一部分的考点提供详细的信息。
D STANDARD COSTING AND VARIANCES ANALYSIS
1.Budgeting and standard costing
a)Explain the use of standard costs.[2]
b)Outline the methods used to derive standard costs and discuss the different types of cost possible.[2]
c)Explain the importance of flexing budgets in performance management.[2]
d)Prepare budgets and standards that allow for waste and idle time.[2]
e)Explain and apply the principle of controllability in the performance management system.[2]
f)Prepare a flexed budget and comment on its usefulness.[2]
2.Basic variances and operating statements
a)Calculate,identify the cause of and interpret basic variances:[1]
i)Sales price and volume
ii)Materials total,price and usage
iii)Labour total,rate and efficiency
iv)Variable overhead total,expenditure and efficiency
v)Fixed overhead total,expenditure and,where appropriate,volume,capacity and efficiency.
b)Explain the effect on labour variances where the learning curve has been used in the budget process.[2]
c)Produce full operating statements in both a marginal cost and full absorption costing environment,reconciling actual profit to budgeted profit.[2]
d)Calculate the effect of idle time and waste on variances including where idle time has been budgeted for.[2]
e)Explain the possible causes of idle time and waste and suggest methods of control.[2]
f)Calculate,using a simple situation,ABC-based variances.[3]
g)Explain the different methods available for deciding whether or not too investigate a variance cause.[2]
3.Material mix and yield variances
a)Calculate,identify the cause of,and explain material mix and yield variances.[2]
b)Explain the wider issues involved in changing material mix e.g.cost,quality and performance measurement issues.[2]
c)Identify and explain the relationship of the material price variance with the material mix and yield variances.[2]
d)Suggest and justify alternative methods of controlling production processes.[2]
4.Sales mix and quantity variances
a)Calculate,identify the cause of,and explain sales mix and quantity variances.[2]
b)Identify and explain the relationship of the sales volume variances with the sales mix and quantity variances.[2]
5.Planning and operational variances
a)Calculate a revised budget.[2]
b)Identify and explain those factors that could and could not be allowed to revise an original budget.[2]
c)Calculate planning and operational variances for sales,including market size and market share,materials and labour.[2]
d)Explain and discuss the manipulation issues involved in revising budgets.[2]
6.Behavioural aspects of standard costing
a)Describe the dysfunctional nature of some variances in the modern environment of JIT and TQM.[2]
b)Discuss the behavioural problems resulting from using standard costs in rapidly changing environments.[2]
c)Discuss the effect that variances have on staff motivation and action.[2]
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