Relevant cost是ACCA F5考试中的常考知识点，也是很多考生遇到的难点，为了帮助大家更好的备考，小编在这里给大家总结了relevant cost这一节中知识点，考生们可以看看，注意掌握。

 

1、Relevant cost的特征

 

-Future costs

 

-Cash flows

 

-Incremental costs

 

2、分类：

 

①Relevant costs：Opportunity costs and Avoidance costs

 

②Non relevant costs：Sunk costs、Committed costs and Notional costs

 

3、三种必须掌握relevant cost的计算

 

①Relevant cost of machine：

 

-New machine：purchase price/hire cost

 

-Old machine：if no resale value，RC=0；if has resale value，RC=resale value reduction

 

②Relevant cost of materials：

 

-Not in stock：RC=Current replacement cost

 

-In stock and in continue use:RC=Current replacement cost

 

-In stock and no other use:RC=Current resale value

 

-Scarce resource:RC=Opportunity cost

 

③Relevant cost of labor:

 

-Spare capacity：RC=0

 

-Full capacity:if it can hire more staff，RC=Extra cost of labor;if can’t hire staff,RC=Variable cost&lost contribution