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ACCA PM例题：Relevant cost of labour
文章来源：ACCA官网
发布时间：2021-08-18 16:46
阅读：1176次
Example :Relevant cost of labour
A company has a new project which requires the following three types of labour:
What is the relevant cost of the labour hours required for the new project?
Solution:
Taking each type of labour in turn:
Unskilled–12,000 hours are required for the project and the company is prepared to hire more staff to meet this need.The incremental cash outflow of this decision is(12,000 hours x$8)=$96,000.
Semi-skilled-Of the 2,000 hours needed,800 are already available and already being paid.There is no incremental cost of using these spare hours on the new project.However,the remaining 1,200 hours are still required and will need to be fulfilled by hiring temporary workers.Therefore,there is an extra wage cost of(1,200 hours x$14)=$16,800.
Skilled:Determining the relevant cost of labour if it is diverted from existing activities is tricky and is often done incorrectly.If this is the case,then the relevant cost is the variable cost of the labour plus the contribution foregone from not being able to use the labour for its existing purpose.
The temptation is to see that the same number of skilled employees are paid before and after being moved to the new project and therefore the opportunity cost of contribution foregone from diverting hours away from the existing production of Product X is the only relevant cost($24/4 hours=$6 per hour).This is incorrect.
Say,for example,that 4 hours of labour were simply removed by‘sacking’an employee for four hours,one less unit of Product X could be made.Using the contribution foregone figure of$24 is the net effect of losing the revenue from that unit and also saving the material,labour and the variable costs.In this situation however,the labour is simply being redeployed so$24 understates the effect of this,as the labour costs are not saved.
翻译参考
例题：相关人工成本
一家公司有一个新项目，需要以下三种人工：
新项目所需工时的相关成本是多少？
解决方案：
依次采取每种类型的劳动：
非技术人员——项目需要12,000小时，公司准备雇用更多员工来满足这一需求。此决定的增量现金流出为（12,000小时x 8美元）=96,000美元。【点击免费下载>>>更多ACCA学习相关资料】
半熟练-在所需的2,000小时中，800小时已经可用并且已经支付。在新项目上使用这些空闲时间不会增加成本。但是，剩余的1,200小时仍然需要，需要通过雇用临时工来完成。因此，存在额外的工资成本（1,200小时x 14美元）=16,800美元。
熟练：如果劳动力从现有活动中转移，则确定相关的劳动力成本很棘手，而且通常做得不正确。如果是这种情况，则相关成本是劳动力的可变成本加上因无法将劳动力用于其现有目的而放弃的贡献。
诱惑在于看到在转移到新项目之前和之后支付相同数量的熟练员工，因此从产品X的现有生产转移时间而放弃的贡献机会成本是唯一的相关成本（24美元/4小时=每小时6美元）。这是不正确的。
例如，假设通过“解雇”一名员工4小时就可以消除4小时的劳动，那么可以少生产一个单位的产品X。使用放弃的贡献数字24美元是失去该单位的收入以及节省材料、劳动力和可变成本的净影响。然而，在这种情况下，劳动力只是被重新部署，因此24美元低估了这种影响，因为没有节省劳动力成本。
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讲师认证：母语般流畅而纯正的英式英语
ACCA 会员，曾任四大会计师事务所外审员、上市公司海外业务审计经理。亲切又风趣的Daniel老师，目前已从事ACCA教育培训7年+，授课逻辑严谨，思路清晰，善于总结，知识点和时事充分结合，母语般流畅而纯正的英式英语，轻松愉悦的课堂气氛，带过的多个AFM方向班通过率达到100%。是名副其实的实力派。
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