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F5 Chapter 4 MCQ Questions –

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA PM Exams › F5 Chapter 4 MCQ Questions –

  • This topic has 1 reply, 2 voices, and was last updated 7 years ago by John Moffat.
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  • Author
    Posts
  • April 29, 2018 at 3:21 pm #449345
    iworkforcia
    Participant
    • Topics: 10
    • Replies: 5
    • ☆

    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?

    April 30, 2018 at 7:56 am #449415
    John Moffat
    Keymaster
    • Topics: 57
    • Replies: 54684
    • ☆☆☆☆☆

    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.

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  • The topic ‘F5 Chapter 4 MCQ Questions –’ is closed to new replies.

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