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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA PM Exams › F5 Chapter 4 MCQ Questions –
Question No 3: Which of the following environmental accounting techniques would be relevant when considering the costs of dismantling machines at the end of a project?
a. Activity Based Costing
b. Flow cost accounting
c. Input / Output analysis
d. Lifecycle costing
I chose Lifecycle costing, but the popup said the answer is Flow cost acounting.
lifecycle costing includes the cost of disposal or waste and so does flow cost accounting, where did I go wrong?
Lifecycle costs does include the cost of disposal along with al other costs.
However it is flow cost accounting that looks at delivery and disposal as a specific category and so is the better answer.