Epsm unit 8 accountancy department answers ACCA Ethics Module - Unit 8 Presentation on Strategic options discussed by the sub-committee formed under Head of Accounting, Jamie Roberts. answeredTime Q lesson plan : kindergarden math: counting forward and backward to 20. Your solution’s ready to go! Our expert help has broken down your problem into an easy-to-learn solution you can count on. whicjh are the prerequisites skills /prior knowled Sep 12, 2023 · FURTHER INFORMATION Assumptions: 1 Exit from CETA takes place in one year’s time. I get 42%. EPSM Unit 8 strategic option quiz 2. Study with Quizlet and memorize flashcards containing terms like Department 1 started the month with no work in process. Started by: Ralph2023. Enter the accountancy department costs for Option A (to the nearest $M’000). May 2, 2020 · EPSM (Unit 8: Integrated Case Study (Stragic Planning) - Free ACCA & CIMA online courses from OpenTuition Free Notes, Lectures, Tests and Forums for ACCA Mar 16, 2022 · I stuck in Unit 8: Analysing the 6 strategic options, I tried many times to work out the answers but still cannot pass the total six questions. It is the largest and fastest growing accountancy qualification in the world, with 198,000 fully qualified members and 486,000 students worldwide. Login to read In this video, I give the answers to Cases 7 and 8 that were discussed on yesterday. For your answer only provide the Calculate and compare the forecast total accounting costs in the year following MEXIT under the restr economical for Telford Engineering in the future. By being grounded in real business examples and covering the full range of advanced ethical and professional skills, the Ethics and Professional Skills module gives you a real edge when applying to discerning potential employers. September 20, 2023 at 8:50 am #692307. Apr 24, 2020 · Hi! As Kim mentioned earlier there are 4 elements of the total accounting cost for Option B: – The outsourcing cost: 292 – Redundancy cost: 25% of the current annual salaries of the redundancy – but here you have to take into account those who plan to leave before Mexit as the company do not have to pay any redundancy cost after them (this information was in the first spreadsheet) Apr 8, 2021 · EPSM Unit 8 - Free ACCA & CIMA online courses from OpenTuition Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams Jan 19, 2020 · Please note that the ask the tutor forums are a free service – not a 24/7 answering service. Nexo is the world’s leading regulated digital assets institution. Retagged August 28th 2023 Aug 15, 2023 · EPSM unit 8 department cost assessment +1 Vote. Integrated case study. They’re among the world’s best-qualified and most highly sought-after accountants – and they work in every sector you can imagine. Aug 28, 2023 · To read this question you need to login #EPSM. c) Deciding on who to retain. However, it's crucial to assess the long-term economic impact of outsourcing compared to the benefits of retaining accounting functions internally. July 20th 2023 AN ACCA USER. In April with no warning, they took it offline and said they were moving it to a new hosting platform and would be in touch at the end of May with an update, the update at the end of May just said that there will be a further update at the end of June, the update changes in acca ethics and professional module after 31 march 2021. Accounting work is usually dependent on tight deadlines, particularly when there are requirements to produce financial reports by due deadlines and to comply with law. Telford Engineering is considering strategic options to address financial challenges following its country's exit from a trade agreement, including cutting costs by outsourcing functions and finding alternative material suppliers, as well as expanding into new foreign markets to replace lost revenue from reduced Your solution’s ready to go! Our expert help has broken down your problem into an easy-to-learn solution you can count on. That organisation faces a range of new environmental threats, which you as Head of Accounting have Students also viewed. Success Tips: Make the most of the interactive online platform for learning the ACCA EPSM module. Outsourcing Telford Engineering has identified a global business services partner off-shore. EPSM UNIT 8: Integrated Case Study – Accountancy department cost quiz Q1. The second Epsm unit 8 answers telford. December 5th 2023 AN ACCA USER. maith154. Do not round off your final answer. Can any one help me sort this out. c) Accountancy department costs quiz. Equivalent units of production for Acca epsm unit 8 creating the report answers pdf. EPSM - Free download as PDF File (. Option 2 would Welcome to r/accesscontrol, Reddit's one-stop shop for everything relating to access control systems and security systems in general. The document outlines four strategic options identified by a subcommittee: 1) Cost reduction through outsourcing accounting and finding domestic alternative suppliers. 135866; 139; 2 months ago. • Sole Traders: Owned by one person, easy to start, full control, unlimited liability. Recategorized September 24th 2023. Jan 3, 2022 · View 8 ACCA EPSM UNIT 8 INTEGRATED CASE STUDY. July 3rd 2024 AN ACCA USER 1 Report. Can anyone share some light on the EPSM? I’m a bit confused, noting that it’s recommended to be completed before strategic exams which I would like to Epsm unit 8 answers pdf Rating: 4. pptx from ACCOUNTING ACCA at BPP University College. Additionally, Telford can protect against reduced Unit 1 Ethics and Professionalism. Aug 6, 2023 · EPSM Unit 8 Accountancy Costs - Free ACCA & CIMA online courses from OpenTuition Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams Round any decimal answers to 1 d. • this is essential following mexit as we need to have free cashflows for us to meet our short-term obligation and ensure our liquidity position does not detoriate. doc /. Retagged September 4th 2022. During the month, 10,000 units were started, and 8,000 units were completed and transferred to Department 2. Retagged December 5th 2023. HOT Problem in calculating outsourcing cost 1 2 3. Yes – if prompt is $’000 you give answer to nearest 000 – so 100 in your example. Recategorized July 30th 2022. pdf), Text File. It includes 3 units that cover ethics and professionalism, personal effectiveness, and communication and interpersonal skills. d) Redundancies within the accountancy department quiz. could you help me with some guidance on EPSM UNIT Sep 10, 2019 · strategic options identified by the sub-committe strategic option 1- cost reduction • cutting costs is a key strategy to turn around. Oct 7, 2021 · TOPIC of the Day BT: Types of Business Organisation Summary: There are three main business structures: sole traders, partnerships, and companies. Mar 17, 2021 · Please guide what is the answer of quiz 1 q1 of unit 8 accountancy cost. We would like to show you a description here but the site won’t allow us. See Answer See Answer See Answer done loading Dec 13, 2020 · The initial units are mainly generic theory and information based, but then unit 8 is on a case study which is so cool. P/L (one year after MEXIT (before MEXIT) under outsource option) Sales 8,000 7,200 * Note: Exports to CETA based customers pre-MEXIT = 40% and the volume of these fell by 30% post-MEXIT Costs Production costs Materials ** -2,000 -2,160 ** Note: 50% of imports Pre-MEXIT are from CETA based suppliers Staff costs -1,500 -1,800 Overheads -300 -300 Jul 3, 2024 · EPSM Unit 8 HELP. The graphics on this with the video clips of the different people and scenarios are great – kudos to ACCA for pairing with a good animation company! I’m not sure if everyone gets a different scenario. 1-Calculate and compare the forecast total accounting costs in the year following MEXIT under the restructured in-house option (A); to assess which option will be most economical for Telford Engineering in the future. peer assessment in unit 8 of epsm Excel File Edit View Insert Format Tools Data Window Help Sun 23 Jul 8:59 PM YCYpULNR2wJsPnhP_mExQ0s5AvoTTjdQS-EPSM_Unit 8 calculating the accountancy department costs per year spreadsheet (1) Home Insert Draw Page Layout Formulas Data Review View Tell me Share Calibri (Body) 11 Paste BIU ' A Wrap Text General 2-98-0- Merge & Centre %" . Introduction. Nov 29, 2023 · Enter the accountancy department costs for Option B (to the nearest $M'000). And basically modern accounting requires an in depth understanding of the workings of abbaci. Unit 8 Strategic Options Presentation PDF - Free download as PDF File (. The ACCA Learning Community We would like to show you a description here but the site won’t allow us. 5 6 7 Assume all other costs are fixed in respect of sales volume. Unit 8: Integrated Case Study. About Press Copyright Contact us Creators Advertise Developers Terms Privacy Policy & Safety How YouTube works Test new features NFL Sunday Ticket Press Copyright Sep 28, 2023 · View EPSM ACCA - unit 8 presentation for peer assessment. The time pontis the time of plant is considered the first 1 over here, the second 1 is considered the second one and the third one is considered. Started by: musowi75. Jun 11, 2019 · UNIT 3: INNOVATION AND SCEPTICISM This unit of the module is about encouraging open mindedness and innovative thinking. Ye. So, in the step 2, we will calculate the forecast total accounting assets cost for year The three positions to be retained in-house are as follows: Role 1: Accounts manager (payables, receivables and credit control) Description: This role involves having responsibility for dealing with the global business services company on all matters relating to accounts payable, receivables and credit control. The module is divided into three units: 1) Ethics and Professionalism, 2) Personal Effectiveness, and 3) Innovation and Scepticism. I am really stuck here for days now. Exam, questions and answers; SBL Past Exam Paper 2019; F5 ACCA summary + Revision notes 2017; FA1 Mock 3 - FA1; FA1 Exam Notes on Recording Financial Transactions This video is about Ethics: Unit 8 This document discusses prioritizing tasks by considering their urgency and importance. In other words, philosophers and others have developed different ethical theories, different ways of thinking about ‘doing the right thing. Hi, I am now stuck at the task priority arrangement module. ’ Dec 19, 2021 · unit 8 integrated case study - Free ACCA & CIMA online courses from OpenTuition Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams Epsm unit 8 answers acca pdf. Section 11: Human resource planning. com This post has been hidden 70 student(s) online now Back to Posts Dec 25, 2020 · To read this question you need to login #COMMUNITY. . Aug 21, 2023 · Calculate and compare the forecast total accounting costs in the year following MEXIT under the restructured in-house option (A); to assess which option will be most economical for Telford Engineering in the future. Over centuries of philosophical debate, ethics has developed several schools of thought. No gimmicks, no crazy price tags—just real value to help you level up your skills. ACCA New EPSM answers about unit 7 and unit 8 calculation answers. AA. pdf), Text File (. You will be able to suggest imaginative solutions to problems to create competitive advantage within the context of suitability, feasibility and acceptability, recognising the limitations of solutions and any problems with their implementation. Get great deals on Office & Business Technology Chat to Buy We would like to show you a description here but the site won’t allow us. Prioritising, organising and managing time effectively. Related documents. Qualified (FQ) Accountants + 3 Part Qualified (PQ) Accountants + 4 Accounting Technicians Qualified (FQ) Accountants and one Part Qualified (PQ) Accountant re not to be replaced, and the company will continue to operate the accountancy function in-house but operating with the reduced workforce ue to the need for increased overtime and the costs of hiring temporary workers to cover peak times. 2) Market expansion to countries beyond CETA due to weakening of local currency. #STUDY BUDDY. All I have left is the EPSM module which I am 60% of the way through. Branches of Ethics. Apr 9, 2022 · Hello friends, can anyone help me with the answers to cost related to option A and option B in Unit 8 Section 6. Feb 2024 update The document outlines the structure and contents of the Ethics and Professional Skills Module syllabus. Epsm unit 8 answers telford. 12 pages X8pdt Bj Tn 6k Gb2D 4WToc TFEUdoq RXo 7-EPSM Unit 8 Redundancies within the Accountancy Department Oct 20, 2023 · VIDEO ANSWER: The plan that is shown in the diagram is named. p. They must use the skills learned throughout this unit to make appropriate choices for Jul 20, 2023 · To read this question you need to login #EPSM. Unit 7: End of unit assessment In this unit, the professional skills developed in the previous six units will be tested. Jun 1, 2024 · Calculate and compare the forecast total accounting costs in the year following MEXIT under the restructured in-house option (A); to assess which option will be most economical for Telford Engineering in the future. EPSM unitsyllabus. This post has been hidden 131 student(s) online now Back to Posts Aug 13, 2023 · Hello all, I am struggling with the accounting department cost quiz in the EPSM unit 8. March 23rd 2021 AN ACCA USER. So basically, we have to label the diagram. December 25th 2020 AN ACCA USER. Amiirah05. Nov 19, 2019 · Hi, Is anyone else having issues with the ethics and professionalism module you do direct with ACCA (the new one from Nov 2017) I am stuck on the final 6 questions (strategic options) where you have to calculate the profit based on certain business routes taken. Q1: As a result of MEXIT, Telford Engineering had lost 30% of its pre-MEXIT export sales to CETA customers, due to increased trade and tariff barriers with C To read this question you need to login April 18th 2020 AN ACCA USER 4 Reports. Users are instructed to take sticky note tasks and place them in the appropriate category in the table to prioritize what needs to be done. 3) Product diversification into related products like mast climbers to protect against reduced sales. no Jan 5, 2020 · Hi isabelber. To read this question you need Aug 16, 2023 · Calculate and compare the forecast total accounting costs in the year following MEXIT under the outsource option , "543" Kindly help me out guys. This document provides a syllabus structure for an ethics and professional skills module. Accounting 100% (1) 4. To read this question you need to login #EPSM. Basic Accounting Quiz 1. 45690; 60; 2 months ago. Recategorized March 23th 2021 Jul 16, 2023 · I am an ACCA affiliate and nearly finished the qualification. Financial-Statements-Unsolved. The ending work in process units in Department 1 are 100% complete as to materials and 70% complete as to conversion costs. Actively engage with case studies in the EPSM module for ACCA and apply theoretical knowledge to practical scenarios. You will be put in the position of a qualified accountant applying for a role as the Head of Accounting at another organisation. The company's mission is to maximize the value and utility of digital assets through our comprehensive product suite including advanced trading solutions, liquidity aggregation, tax-efficient asset-backed credit lines, a high-yield Earn Interest product, as well as the Nexo Platform and Nexo Wallet with their top-tier Telford Engineering is considering two options for its accounting department following expected resignations: 1) Retaining staff in-house at increased salaries or 2) Outsourcing most functions to an offshore partner. Recategorized September 24th 2023 A community for fans of the critically acclaimed MMORPG Final Fantasy XIV, with an expanded free trial that includes the entirety of A Realm Reborn and the award-winning Heavensward and Stormblood expansions up to level 70 with no restrictions on playtime. Acca epsm unit 8 accountancy department quiz answers pdf. 12802; 7; 4 a) Re-organisation of the accounting department. Telford Engineering Strategic Planning of dealing with MEXIT STRATEGIC OPTIONS IDENTIFIED Jun 12, 2024 · Hi, I am struggling with EPSM Unit 8, Accountancy department cost quiz, could you please help me with this? EPSM Unit 8. It's the most stupid pointless question going just filler for the money grabbing excercise that is that ethics module Oct 24, 2023 · VIDEO ANSWER: Solution for this question is, first we will identify the relevant cost for accountancy department under the reconstructed in the house option A. It provides a table to categorize tasks that are urgent/important, urgent/not important, not urgent/important, and not urgent/not important to help effectively manage time. Epsm unit 8 integrated case study pdf Epsm unit 8 integrated case study pdf Epsm unit 8 answers pdf Rating: 4. b) Show that t questionLanding. Sanchez is confident and assured. Mar 29, 2021 · To read this question you need to login #STUDENT SUPPORT. Recategorized May 8th 2025. September 4th 2022 AN ACCA USER. Feb 26, 2022 · View EPSM Unit 8 Strategic Options w. The company can expand to new foreign markets made more affordable by the weaker local currency. Telford Engineering Strategic options identified by the Sub-Committee By Daisy A Daly - AI Chat with PDF Epsm unit 8 Having trouble with the case study integrated quiz where you need to consider option A and option B, is it possible for someone to help me with my approach as I’ve done all the units and this is the only part I’m stuck at before I can attempt the final quiz. Retagged March 23th 2021 That’s why I created Bass Counsel—a community where you get: Tips that actually work (no fluff, just results) Straight answers to your bass questions Exclusive lessons to help you grow and stay inspired All for just $8 a month. COST OF GOOD SOLD Statement Sakai ACCT 403 4 S1-2021 Tests & Quizzes with answers. Jan 23, 2020 · The unit also gives examples of where/why you should be sceptical or exercise caution in relying on results to answer the other end of unit questions. 1 - Calculate and compare the forecast total accounting costs in the year following MEXIT under the restructured in-house option (A); to assess which option will be most economical for Telford Engineering in the future. Retagged July 20th 2023 Increasingly, and rightly, clients are demanding accountants that are well versed in the latest ethics of accounting practice. Login to read 3 Replies. Cost reduction efforts include outsourcing accounting functions and finding alternative domestic material suppliers. Jan 2, 2023 · acca espm unit 8 post mexit - Free ACCA & CIMA online courses from OpenTuition Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams Mar 3, 2020 · To read this answer you need to login March 3rd 2020 AN ACCA USER 1 Report. pdf from AA 1 Log in Join. a) Redundancy planning. This video is all about ACCA's Ethics and Professional Skills Module - it explains its importance and the benefits that it brings to students. Acca f6 smart notes 40 pages fa15 upto march 2017; Nz6S73Tk Kj1-j6-9 z INMu Jv N 2BBTtj 0u-EPSM Unit 7 End of unit quiz MR; 4. The three positions to be retained in-house are as follows: Role 1: Accounts manager (payables, receivables and credit control) Description: This role involves having responsibility for dealing with the global business services company on all matters relating to accounts payable, receivables and credit control. June 12th 2024 AN ACCA USER. pdf - Pages 100+ Total views 100+ No School. b) Redundancy planning quiz. Jan 31, 2024 · Ask ACCA Tutor Forums ACCA Ethics and Professional Skills Module. 000 Sep 4, 2022 · EPSM Unit 8. Mar 22, 2024 · By outsourcing accounting tasks, Telford Engineering aims to streamline operations and potentially reduce overhead costs associated with maintaining an in-house accounting department. Is through the exercise. Section 12: Strategic planning Hi anyone to help for epsm unit 8 please? Enter the accountancy department costs for Option A (to the nearest $M'000). txt) or read online for free. 000 Excel File Edit View Insert Format Tools Data Window Help Sun 23 Jul 8:59 PM YCYpULNR2wJsPnhP_mExQ0s5AvoTTjdQS-EPSM_Unit 8 calculating the accountancy department costs per year spreadsheet (1) Home Insert Draw Page Layout Formulas Data Review View Tell me Share Calibri (Body) 11 Paste BIU ' A Wrap Text General 2-98-0- Merge & Centre %" . August 15th 2023 AN ACCA USER. March 29th 2021 AN ACCA USER 1 Report. March 17th 2022 AN ACCA USER. docx), PDF File. Each unit covers key topics through multiple sections and includes assessments to evaluate learners. 0 Votes ACCA EPSM Unit 8 :Telford Engineering question, tips for the answers: I have seen that lots of ACCA students are struggling in this one. com View the EPSM syllabus for full details Telford Engineering's financial statement shows sales of $8 million with total costs of $6,, including $2, for materials, $3, for staff costs across different departments, and $1, for other costs like overheads, distribution, general administration and finance. 0 Votes. The trick is to read the questions carefully, change only Oct 4, 2023 · does anyone know how to solve this EPSM question of Unit 8 Accountancy department Quiz A subreddit for discussion of everything related to the ACCA (Association of Chartered Certified Accountants). 4) Reconstruction of the value chain through Buy ACCA EPSM unit 7 & unit 8 calculation answers in Singapore,Singapore. Qualified (FQ) Accountants + 3 Part Qualified (PQ) Accountants + 4 Accounting Technicians Qualified (FQ) Accountants and one Part Qualified (PQ) Accountant re not to be replaced, and the company will continue to operate the accountancy function in-house a) Re-organisation of the accounting department. Unit 9: Strategic Professional Support. Unit 10: EPSM Final Assessment. pptx from ACCOUNTING EPPA2413 at The National University of Malaysia. In this unit, the YCYpULNR2wJsPnhP_mExQ0s5AvoTTjdQS-EPSM_Unit 8_calculating the Accountancy Department Costs Per Year SpreadsheetFree download as PDF File EPSM UnitPrioritisation-ActivityFree download as Word Doc. 8 / 5 (3521 votes) Downloads: 38902 CLICK HERE TO DOWNLOAD . Retagged March 17th 2022. See Answer See Answer See Answer done loading but operating with the reduced workforce ue to the need for increased overtime and the costs of hiring temporary workers to cover peak times. Login to read Section 1: Unit overview. Login to read We would like to show you a description here but the site won’t allow us. 8 ACCA EPSM UNIT 8 INTEGRATED CASE STUDY. Struggling with the answer to unit 8 quiz on option B, can anyone offer guidance? My answer is 756 but is incorrect. So I can complete the unit Find answers to Unit 8 Quiz Version A on YouTube. For your answer only provide the Section 8: April’s story a April’s story Section 9: Unit summary a Unit summary PERSONAL EFFECTIVENESS Summative assessment – the learner is faced with a challenging task where they are asked to guide April, a member who wishes to progress in her career. Each unit is broken down into sections that provide an overview, introduce concepts and frameworks, include activities and quizzes, and conclude with a summative Jul 21, 2021 · After 5 long years of studying ACCA, my journey has finally come to an end! Last night I received my final result of 63% for ATX! After using different learning providers time after time and failing the earlier exams, I am still in shock that I have passed every strategic exam first time and it’s all down to Acowtancy! Telford Engineering can take advantage of opportunities arising from MEXIT to cut costs, expand markets, and diversify products. YCYpULNR2wJsPnhP - mExQ0s5AvoTTjdQS-EPSM - Unit 8 - Calculating The Accountancy Department Costs Per Year Spreadsheet Telford Engineering's financial statement shows sales of $8 million with total costs of $6,560, including $2,000 for materials, $3,000 for staff costs across different departments, and $1,560 for other costs like overheads epsm acca unit 8, 9 or 10HI, IF YOU NEED ANY HELP IN ANY UNIT OF EPSM ACCA specially unit 7,8,9 and 10 of epsm acca, KINDLY CONTACT AT dapurette@gmail. b) Meeting with CFO to discuss options. This post has been hidden 45 student(s) online now Back to Posts Mar 24, 2021 · To read this question you need to login #STUDENT SUPPORT. It provides a table to categorize tasks that are urgent/important, urgent/not important, not urgent/important, and not EPSMUnderstanding UnitHere's a little more info for those of you working on Unitof the EPSM modulewe hop Epsm unit 8 creating the report quiz answers part. Would you please lead me how to get to the answers? Many thanks for your kindness! Hi anyone to help for epsm unit 8 please? Mar 17, 2022 · EPSM unit 8 Question 6 +1 Vote. It provides a table to categorize tasks that are urgent/important, urgent/not important, not urgent/important, and not EPSMUnderstanding UnitHere's a little more info for those of you working on Unitof the EPSM modulewe hop Telford engineering acca ethics unit 8 answers mexit. If you have read the posts on this thread you should know that I do not have the answers to give you and I and ACCA would ask you to REFLECT on the ethical and professional issues raised by your request. Section 12: Strategic planning Aug 13, 2023 · Hello all, I am struggling with the accounting department cost quiz in the EPSM unit 8. January 24, 2020 at 12:33 pm #559815 musowi75 Jan 13, 2023 · Recorded with https://screencast-o-matic. August 28th 2023 AN ACCA USER. Login to read This unit is about explaining the links between EPSM and SBL and other Strategic Professional exams and how EPSM supports learning at Strategic Professional. 2 3 4 Fall in export volume is a one-off reduction due to MEXIT. PG6y Tejn QFL 2FCZT K0MN6OJMo Og Eg 0AK-EPSM Unit 5 Nature of leadership activity The unit also helps you maintain professional competence and pursue life-long learning. I tried to move some tasks to other areas, but I was not able to increase the mark, instead, at times, the marks even decreased to 30 something ballpark. Retagged August 16th 2023. The first unit introduces broad ethical values and frameworks. I know for a fact I use an abacus in my everyday work life. Feel free to talk shop, share pictures of your work, share any advice and ask any questions to get you out of trouble! HOT Ethics and Professional skills module unit 7 1 2 … 5 6. Option 1 would leave the department with a head of accounting, 2 FQ accountants, 3 PQ accountants, and 4 technicians at 10% higher pay plus 25% extra in costs. I don’t currently have access to this unit but I would say “impact” should be difference because it is asking for the effect. Started by: sarmadkhalid45. The Qualified (PQ) Accountant help mewith this Feb 11, 2025 · Unit 7: Data Analytics. The unit explains what the Strategic Business Leader and other Strategic Professional exams require in terms of professionalism and how EPSM helps students prepare for these exams. Has anyone got any tips on how to approach this one? Oct 8, 2022 · To read this answer you need to login As a result of MEXIT, Telford Engineering had lost 30% of its pre-MEXIT export sales to MEXIT under the outsource option in the spreadsheet). Total views 100+ Strathmore University. jnuupswrtprxbhfzewyvvouswwteynrlkvgqkmjoxwzztvsxf