By Robert Scarlett
The 2006 version of CIMA's respectable learn structures were totally up-to-date to mirror any alterations within the syllabus. Key sections of the 2006 learn structures are back written by way of examiners so each one textual content absolutely displays what can be demonstrated within the examination. up to date to include legislative and syllabus alterations, the 2006 examine platforms supply entire learn fabric for the could and November 2005 assessments. the hot variation continues the preferred loose-leaf layout and includes: * perform questions all through * whole revision part * subject summaries * instructed studying articles from a number of journals * might 2005 Q & A's * The reliable research platforms are the single examine fabrics recommended through CIMA * up-to-date to mirror changhes within the syllabus with key sections written through examiners * entire built-in package deal incorporating syllabus assistance, complete textual content, steered articles, revision publications and huge query perform
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Additional info for CIMA Study Systems 2006: Management Accounting-Performance Evaluation (Cima Official Study Systems)
3. The value of the process 4 transfer must be built up from three pieces of information: £ Cost of work done on 100 units of opening stock: last period b/f completed this period* Cost of 750 units completely processed during this period* 692 507 8,179 9,378 * These two values are taken from the evaluation statement. 4 Discussion of Example 1 You can see that with the average cost method the unit to value the process output were higher than with the FIFO method. This is because the previous costs were higher than the costs for this period.
It can also be applied when manufacturing is carried out for the organisation’s own internal purposes, for example in the production of a batch of components to be used in production. 9 Process costing To remind you of the basics of process costing that you learned about in your foundation studies, have a go at the following example. Work through the equivalent units tables carefully and ensure that you understand where each ﬁgure comes from. 120 £2,344 2,800 kg 400 kg 10 per cent of materials added in the period The scrapped units were complete in materials added but only 50 per cent complete in respect of conversion costs.
The closing work in progress is therefore valued at the unit cost rate incurred during this period. It is not affected by the costs of the previous period which are brought forward in the opening WIP. The best way to make this difference clear is to work through some examples. The next two examples in this chapter both include some opening work in progress. Work through them carefully, referring back to these paragraphs to help you to understand the differences between the FIFO and average cost methods.
CIMA Study Systems 2006: Management Accounting-Performance Evaluation (Cima Official Study Systems) by Robert Scarlett