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costs of information

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA PM Exams › costs of information

  • This topic has 4 replies, 2 voices, and was last updated 4 years ago by kennigara.
Viewing 5 posts - 1 through 5 (of 5 total)
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    Posts
  • December 4, 2020 at 11:09 pm #597674
    kennigara
    Participant
    • Topics: 193
    • Replies: 250
    • ☆☆☆

    employee time spent filling in purchase requisitions –what kind of cost this?can we consider it indirect access cost?

    storage of sales information no longer needed——————what kind of cost it?can we consider it indirect access cost?

    t

    December 5, 2020 at 7:54 am #597698
    John Moffat
    Keymaster
    • Topics: 57
    • Replies: 54701
    • ☆☆☆☆☆

    Yes, both indirect.

    December 5, 2020 at 10:41 am #597738
    kennigara
    Participant
    • Topics: 193
    • Replies: 250
    • ☆☆☆

    Dear Tutor, “Employee time spent filling in timessheets” are direct data capture cost and why “employee time spent filling in purchase requisitions” here are indirect.they migh seem similar but different

    December 5, 2020 at 10:58 am #597739
    kennigara
    Participant
    • Topics: 193
    • Replies: 250
    • ☆☆☆

    I think that I found based on my research. employee time filling in purchase requisition is external direct cost and another is internal direct cost.

    December 5, 2020 at 1:39 pm #597757
    kennigara
    Participant
    • Topics: 193
    • Replies: 250
    • ☆☆☆

    1) employee time spent filling in purchase requisitions-is it external indirect cost or internal indirect cost?

    2)storage of sales information no longer needed-this information stored long after it is not needed therefore internal indirect cost.

    The below cost is also purchase of something but it is not in requisition it has already paid that is why we should consider the below swipe card in use therefore it is direct data capture cost compared to the above cost

    1)Purchase price of swipe system (vendor list)-100000$ incvoiced and paid
    2)Cost per 100 swipe cards -5000$-1000 cards purchased in the 1st year

    are these direct data capture cost or direct processing cost ?
    Salary of clerck employed to collate and distribute swipe card system information-36000$ fixed cost

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