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認證類型：個人認證

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IP屬地：北京

IP屬地：北京 上傳時間：2023-05-08 格式：DOCX 頁數(shù)：52 大?。?25.95KB 積分：12 舉報 版權(quán)申訴

PM--SectionSection6.6.5.SectionWhichofthefollowingstatementsabouttargetcostingisNOTTargetcostingiswell-suitedfortheindustrywhichhaslittlefixedcostTargetcostingimplements nning,costmanagement,andcostreduction，throughthewholelifeoftheTargetcostingcouldpromotetheachievementofsalesTargetcostingcanbeveryusefulinthemoderncompetitiveQ3--review①①Product②③④Targetselling ⑥⑦PrepareEstimatedcost⑥⑦PrepareEstimatedcost(projectedcost)basedoncurrentCalculatecostgap=Estimatedcost-Target ：Specialistcostandmanagementaccountingtechniques-Targetcosting-選項選項選項TheThecurrentlygrowsandsellsapplestoawholesaler.Inspiredbythetrendofonlinenstoestablishanonlineshoptosellapplesdirectlytoitscustomers,in cementoftheInordertoevaluatetheproject,someinformationhasbeengathered.ArethefollowingstatementstrueorThecostofestablishinganonlineshopisanincrementalcostiftheprojectisacceptedbyThesalarypaidtoworkerswhopickapplesfromthetreesmustnotbetakenintoconsiderationwhenmakingtheThetotalsalesrevenueofapplesfromthecurrentwholesalerisrelevanttotheTheestimatedonlinesalesrevenueofapplesisrelevanttothe ：Decision-makingtechniques-Relevantcostsandshort-termdecisions- Attheendof20X1,aninvestmentcentrehasnetassetsof$1mandannualoperatingprofitsof$200,000.However,thebookkeeperforgottoaccountforthefollowing:Amachinewithanetbookvalueof$30,000wassoldatthestartoftheyearfor$50,000andre cedwithamachinecosting$250,000.Boththepurchaseandsalearecashtransactions.Nodepreciationischargedintheyearofpurchaseordisposal.Theinvestmentcentrecalculatesreturnoninvestment(ROI)basedonclosingnetassets.Assumingnootherchangestoprofitornetassets,whatisthereturnoninvestment(ROI)forthe ：Performancemeasurementandcontrol-Performancemeasurementinprivatesectororganisations-oninvestment解析Revisedannualprofit$200,000$20,000profitonthesaleoftheassetRevisednetassets=$1,000,000-$30,000NBV+$50,000cash-$250,000cash+$250,000asset=$1,020,000ROI=($220,000/$1,020,000)х100=21.6%Q10--reviewRI=profit-costofcapitalVScostofVS=totalasset-total=totalasset-current=NCA+netcurrent 當(dāng)題目什么也沒描述/basedontheopeningasset/atthestartoftheCE0basedontheclosingasset/attheendoftheyear期末法CE1atthemidoftheyearCECEOVSDivisionAhaslimitedskilledlabourandisoperatingatfullcapacitymakingproductY.Ithasbeenaskedtosupplydifferentproduct,x,todivisionB.DivisionBcurrentlysourcesthisproductexternallyfor$700perThesamegradeofmaterialsandlabourisusedinbothproducts.ThecostcardsforeachproductareshownSellingDirectmaterials($40perDirectlabour($10perApportionedfixed($15per46Usinganopportunitycostapproachtotransferpricing,whatistheminimumtransfer$知識點：Performancemeasurementandcontrol-Performancemeasurementinprivatesectororganisations-=A12--review12general Minprice:sparecapacity:fullcapaity：MC+opportunitycost/marketprice-potentialinternalsavedum:lowerof(1)lowestmarket(2)sellingpriceofFG-furtherprocessing3A:sales：toTo(VC):((FC)Group:makeorbuyB:sales:soldFGto(cost)furtherprocessFrom4Marketbased（缺點CostSectionBBCoisabusinesswhichmanufacturescomputerlaptopbatteriesandithasdevelopedanewbatterywhichhasausagetimethanbatteriescurrentlyavailableinThesellingpriceofthebatteryisforecasttobe$50.The umproductioncapacityofBCois260,000units.The’smanagementaccountantiscurrentlypreparinganannualflexiblebudgetandhascollectedthefollowinginformationso$$$MaterialLabourFixedInadditiontotheabovecosts,themanagementaccountantestimatesthatforeachincrementof50,000unitsonesupervisorwillneedtobeemployed.Asupervisor’sannualsalaryisTheproductionmanagerdoesnotunderstandwhytheflexiblebudgetshavebeenproducedashehasalwaysusedabudgetBCo--Assumingthebudgetedfiguresarecorrect,whatwouldtheflexedtotalproductioncostbeifproductionis80%um$BCo--答案知識 現(xiàn)在基于的量是BCo--ThemanagementaccountanthassaidthatamachinemaintenancecostwasnotincludedintheflexiblebudgetneedstobetakenintoThenewbatterywillbemanufacturedonamachinecurrentlyownedbyBCowhichwaspreviouslyusedforaproductwhichhasnowbeendis .Themanagementaccountantestimatesthatevery1,000unitswilltake15hourstoproduce.Theannualmachinehoursandmaintenancecostsforthemachineforthelastfouryearshavebeenasfollows:MachineMaintenanceWhatistheestimatedmaintenancecostifproductionofthebatteryis80% umBCo--答案知識 ysisinbudgeting-High-low設(shè)y=a+bx.把(1800，450,000)(5,000，850,000)代入方程，解得y=125x+225,000BCo--Inthefirstmonthofproductionofthenewbattery,actualsaleswere18,000unitsandthesalesrevenueachieved$702,000.ThebudgetedsalesunitswereBasedonthisinformation,whichofthefollowingstatementsisWhenthebudgetisflexed,thesalesvariancewillonlyincludethesalespriceWhenthebudgetisflexed,thesalesvariancewillincludeboththesalesvolumeandsalespriceWhenthebudgetisflexed,thesalesvariancewillonlyincludethesalesvolumeWhenthebudgetisflexed,thesalesvariancewillincludethesalesmixand tyvariancesandthesalespriceBCo--答案知識 ：Budgetingandcontrol-Typesofbudget-FlexibleSalespricevariance=（budgetsellingpriceperunit-actualsellingpriceperunit）*actualsoldSalesvolumevariance=(budgetsoldunits-actualsoldunits)*standmarginperBCo--WhichofthefollowingstatementsrelatingtothepreparationofaflexiblebudgetforthenewbatteryareTherangeofoutputoverwhichassumptionsabouthowcostswillbehavecouldbedifficulttoThebudgetcouldbetime-consumingtoproduceassplittingoutsemi-variablecostsmaynotbeThebudgetwillencourageallactivitiesandtheirvaluetotheorganisationtobereviewedandTheflexiblebudgetwillgivemanagersmoreopportunitytoincludebudgetaryslackthanafixedA1)and2)B1),2)andC1)andD2),3)andBCo--Q4-(c)Zero-basedbudgetingThethreemainstepsinvolvedinpreparingazero-basedbudgetareasActivitiesareidentifiedbymanagers.Managersare dtoconsiderdifferentwaysofperformingtheTheseactivitiesarethendescribedinwhatiscalleda‘decisionpackage’,ysesthecostofthestatesitsidentifiesalternativemethodsofachievingthesameestablishesperformancemeasuresfortheassessestheconsequenceofnotperformingtheactivityatallorofperformingitatdifferentManagementwillthenrankallthepackagesintheorderofdecreasingbenefitstotheorganisation.Thiswillhelpmanagementdecidewhattospendandwheretospendit.Thisrankingofthedecisionpackageshappensatnumerouslevelsoftheorganisation.Theresourcesarethenallocated,basedonorderofpriorityuptothespendingBCo--知識 解析也就是說某一項成本在不同的范圍內(nèi)，屬于什么樣的成本性態(tài),就拿剛才的例子,到底多少units的時候他是固定的,多少量的時候又是半固定的,是要根據(jù)成本性態(tài)做的，如果性態(tài)預(yù)估 確，預(yù)算也會做 確這句話的意思是鼓 和評估所有活動及其價值，錯誤。這是zero- BCo--BCousesthebudgetarysystemtomanageitsoverallperformance.Themanagerforecastedthatrevenueinwouldbelessthanthebudget,andthereshouldbemoremarketingeffortsmadetoattractnewWhattypeofcontrolhasthemanagerA.DoubleloopfeedbackcontrolB.FeedforwardcontrolC.NegativefeedbackcontrolD.SingleloopfeedbackcontrolBCo--Q5-reviewBCo--答案知識 ：Budgetingandcontrol-Budgetarysystems-Budgetingcontrol解析 n n&budget)，屬于positiveiWatchCo--Whichofthefollowingstatementsabout ysisis ysiscanhelp yse ysiscanhelpdecision-makersfindkeyriskfactors,thus,makesdecisionfor ysis fiesthepossibilityofchangeofeach ysismeasuresthesensitivityofexpectedresultstochangesinkeyiWatchCo--答案知識 C因為敏感性分析并沒有考慮變量發(fā)生變化的概率，也就意味著沒有考慮變量發(fā)生變化的風(fēng)險。故正確。D敏感性分析衡量的是預(yù)期結(jié)果對于關(guān)鍵變量變化的敏感程度，從而讓管理者找到關(guān)鍵風(fēng)險點加以控制。iWatchCo--Arethefollowingstatementsaboutexpectedvaluetrueorfalse?Uncertaintyisthe fiablerisk.Expectedvalueisthelong-termaverageresultofrepeatedExpectedvalueconsiderstheprobabilityofpossiblees,butnottherangeofiWatchCo--知識 SectionQ31-CalculateboththenumberofcustomersHealthNutsneedstobreakevenandmarginofsafetyasapercentageformonthJuneThegymand(3Thecafe inwhateachofyourcalculationin lsHealthNutsabouttheperformanceofthegymandthecafe.(3Calculatethebudgetedtotalweightedaveragecontribution/sales(C/S)ratioandthebudgetedprofitpermonthforHealthNutsifitclosesthecafeandopensacrecheinstead.(6marks)AdviseHealthNuts,consideringbothfinancialandnon-financialfactors,whetheritshouldre cethecafewithacrecheandwhetherthecalculationsinpart(c)provideenoughinformationtomakesuchadecision.(6marks)Q31- Singleproduct Breakevenpoint

FixedUnit

FixedBreakevenrevenue=Breakevenpoint*sellingpriceperunitSalesvolumetoearnarequiredprofit=FixedcostsRequiredUnit

C/S

Marginofsafety=Budgeted-Break$：Marginofsafety=Budgetedsales-Breakevenunits：Marginofsafety=Budgetedsalesvolume-Breakevensale（units-Q31- Multipleproduct TotalcontributionperWeightedaverageC/SratioBreak-evenpoint

TotalrevenuepermixFixedcostsWeightedaverageunitFixedBreak-evenrevenue=WeightedaverageC/SSalesrevenuetoearnarequiredprofit=FixedcostsRequiredWeightedaverageC/SQ31-Calculationofbreakevenpointforthe2Calculationofmarginofsafetyforthe1CalculationofbreakevenpointfortheCalculationofmarginofsafetyforthe5ExnationrelatingtothebreakevenpointsExnationrelatingtothemarginsof3Calculationofweightedave.C/SratioforthegymandCalculationofthebudgetedprofitforthegymand6Adviceastotheviabilityofclosingthecafeandopeningthe66Q31- BEP