What is the sales price planning variance?
A.$12,000 A
B.$12,000 F
C.$2,000 F
D.$2,000 A
第1题
Which of the following is an external source of information?
A.Value of sales, analysed for each customer
B.Value of purchases, analysed for each supplier
C.Prices of similar products, analysed for each competitor company
D.Hours worked, analysed for each employee
第2题
products:
(i) The product mix ratio
(ii) Contribution to sales ratio for each product
(iii) General fixed costs
(iv) Method of apportioning general fixed costs
Which of the above are required in order to calculate the break-even sales revenue for the company?
A.All of the above
B.(i), (ii) and (iii) only
C.(i), (iii) and (iv) only
D.(ii) and (iii) only
第3题
m, where the objective is to maximise profit, the shadow price of material B is $2 per kg. The following statements have been made:
(i) Contribution will be increased by $2 for each additional kg of material B purchased at the current market price
(ii) The maximum price which should be paid for an additional kg of material B is $2
(iii) Contribution will be increased by $1·20 for each additional kg of material B purchased at the current market price
(iv) The maximum price which should be paid for an additional kg of material B is $2·80
Which of the above statements is/are correct?
A.(ii) only
B.(ii) and (iii)
C.(i) only
D.(i) and (iv)
第4题
he actual learning rate was 75%. The following possible reasons were stated for this:
(i) The number of new employees recruited was lower than expected
(ii) Unexpected problems were encountered with production
(iii) Unexpected changes to Health and Safety laws meant that the company had to increase the number of breaks during production for employees
Which of the above reasons could have caused the difference between the expected rate of learning and the actual rate of learning?
A.All of the above
B.(ii) and (iii) only
C.(i) only
D.None of the above
第5题
The following statements have been made about life cycle costing:
(i) It focuses on the short-term by identifying costs at the beginning of a product’s life cycle
(ii) It identifies all costs which arise in relation to the product each year and then calculates the product’s profitability on an annual basis
(iii) It accumulates a product’s costs over its whole life time and works out the overall profitability of a product
(iv) It allocates costs to each stage of a product’s life cycle and writes them off at the end of each stage
Which of the above statements is/are correct?
A.(i) and (iii)
B.(iii) only
C.(i) and (iv)
D.(ii) only
第6题
itions or disposals during the year. Depreciation is charged at a rate of 10% per annum on all non-current assets held at the end of the year. Working capital is $0·5 million at the start of the year although this is expected to increase by 20% by the end of the year. The budgeted profit of the division after depreciation is $1·2m.
What is the expected ROI of the division for the year, based on average capital employed?
A.27·59%
B.26·37%
C.18·39%
D.31·58%
第7题
ufacturing different products using the same type of material (measured in kgs):
(i) The mix variance can be calculated by taking the difference between the actual quantity in the standard mix and the actual quantity in the actual mix, then multiplying it by the actual cost per kg
(ii) The mix variance arises because there is a difference between what the input should have been for the output achieved and the actual output
Which of the above statements is/are correct?
A.Neither (i) nor (ii)
B.Both (i) and (ii)
C.(i) only
D.(ii) only
第8题
ct for environment-related costs and environment-driven costs?
A.Environment-related costs can be attributed to joint cost centres and environment-driven costs cannot be
B.Environment-driven costs can be attributed to joint cost centres and environment-related costs cannot be
C.Both environment-related costs and environment-driven costs can be attributed to joint cost centres
D.Neither environment-related costs nor environment-driven costs can be attributed to joint cost centres
第9题
Which of the following statements describes target costing?
A.It calculates the expected cost of a product and then adds a margin to it to arrive at the target selling price
B.It allocates overhead costs to products by collecting the costs into pools and sharing them out according to each product’s usage of the cost driving activity
C.It identifies the market price of a product and then subtracts a desired profit margin to arrive at the target cost
D.It identifies different markets for a product and then sells that same product at different prices in each market
第10题
ces in the Lesting region, which is based in the south of the country ‘Alaia’. These services include, amongst other things, responsibility for residents’ welfare, schools, housing, hospitals, roads and waste management.
Over recent months the Lesting region experienced the hottest temperatures on record, resulting in several forest fires, which caused damage to several schools and some local roads. Unfortunately, these hot temperatures were then followed by flooding, which left a number of residents without homes and saw higher than usual numbers of admissions to hospitals due to the outbreak of disease. These hospitals were full and some patients were treated in tents. Residents have been complaining for some years that a new hospital is needed in the area.
Prior to these events, the LRA was proudly leading the way in a new approach to waste management, with the introduction of its new ‘Waste Recycling Scheme.’ Two years ago, it began phase 1 of the scheme and half of its residents were issued with different coloured waste bins for different types of waste. The final phase was due to begin in one month’s time. The cost of providing the new waste bins is significant but LRA’s focus has always been on the long-term savings both to the environment and in terms of reduced waste disposal costs.
The LRA is about to begin preparing its budget for the coming financial year, which starts in one month’s time. Over recent years, zero-based budgeting (ZBB) has been introduced at a number of regional authorities in Alaia and, given the demand on resources which LRA faces this year, it is considering whether now would be a good time to introduce it.
Required:
(a) Describe the main steps involved in preparing a zero-based budget. (3 marks)
(b) Discuss the problems which the Lesting Regional Authority (LRA) may encounter if it decides to introduce and use ZBB to prepare its budget for the coming financial year. (9 marks)
(c) Outline THREE potential benefits of introducing zero-based budgeting at the LRA. (3 marks)
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