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material flow cost

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA PM Exams › material flow cost

  • This topic has 1 reply, 2 voices, and was last updated 8 years ago by AvatarJohn Moffat.
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  • November 28, 2017 at 5:50 pm #418717
    Avatardamien
    Member
    • Topics: 6
    • Replies: 1
    • ☆

    13 In material flow cost accounting (MFCA), input manufacturing costs are categorised into material costs, waste treatment costs and which of the following?
    A System costs and energy costs
    B Positive product costs
    C Negative product costs
    D Positive products costs and negative product costs

    I don’t understand this one?
    can you help sir

    November 29, 2017 at 10:43 am #418828
    AvatarJohn Moffat
    Keymaster
    • Topics: 57
    • Replies: 54839
    • ☆☆☆☆☆

    The input costs are all the costs associated with using the material, so the cost of the material itself, the cost of treating any waste, plus the system and energy costs of processing the material. So the answer is A 🙂

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