掌握ACCA考试知识点的内容，是帮助学员更好的去实现对课程的理解。ACCA考试知识点的学习学员要引起重视，掌握考纲所需的知识点内容很关键。那么，ACCA考试Marginal costing包含的知识点有哪些？
ACCA考试学员掌握考点的内容很关键，帮助学员刚好的适应课程的内容。ACCA考试Marginal costing要学习的知识点不少，主要有下面的内容：
1.Advantage
适合decision making as it highlights contribution
Fixed cost are treated as period costs
Profit depends on sales and efficiency
2.Disadvantage
Danger that products sold on marginal contribution-fail to cover fixed costs
Doesn't comply with IAS 2，需要调整报表
Necessitates analysis of mixed costs between FC andVC
在学习该部分知识点的时候，这些学习技巧学员一定要掌握：
AC=MC+(Closing Inventory-Opening Inventory)x OAR
The absorption costing requires subjective judgments.预算估计主观判断太多
There is often more than one way to allocate the overheads.制造成本分摊可操纵
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