篩選結(jié)果 共找出469題
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Grub Co is a fast food restaurant. Historically they have always relied upon financial measures of performance, concentrating on ratios such as the number of burgers sold and the profit made per burger sold.

Grub Co is now considering implementing a balanced scorecard approach.

50

【不定項選擇題】

Complete the following statements about the balanced scorecard approach, choosing from the options available:

Before a balanced scorecard approach can be considered, an organisation needs to first have (gapl). The balanced scorecard approach focuses on (gap 2)

A

Gap 1??key performance indicators agreed with management

B

Gap 1?a mission statement

C

Gap 1 operational plans in place

D

Gap 2 short term improvements for the business.

E

Gap 2 the long term success of the business.

For each of the following measures, state if they are measuring the financial, customer; internal, or learning perspective of Grub Co's balanced scorecard:

(i)?Profit made per burger

(ii)?Time taken from the customer ordering food to food being passed to the customer?

(iii)?Percentage of employees with higher level?food hygiene certificates.

(iv)?Percentage of burgers cooked but not sold?as they are inedible.?

The following explanation of benchmarking is incomplete:

There are four types of benchmarking, being (gap 1), competitive, functional and strategic. Comparing the results of Grub Co with McDonalds would be a form of (gap 2) benchmarking

State the words that fill the gaps.

Select the option that has the steps in a systematic benchmarking exercise in the correct order:

A

analysis— planning— action —review

B

review— planning— action—analysis

C

planning—analysis—action—review

D

analysis—actio—review—planning

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Mai Co currently sells 25 styles of sports watches. The market has remained static with an overall revenue of $50 million.

Mai Co is always trying to bring out new designs and colours to try and increase market share or at least maintain it. In order to not fall behind their competitors, Mai Co tries to bring new products to the market quickly. Therefore Mai Co undertakes market research one year, and the results of that market research are incorporated in the new styles/colours that are launched the next year.

Historically, Mai Co have measured their performance by looking for an increase in the revenue and net profit figures and ensuring that there is cash in the bank. A new financial manager has been appointed who is keen to increase the range of performance measures used by Mai Co.

The following data is available:

??????????????????????????????????????????????????? ?? Year ended 31 October 20X3????????? ????? Year ended 31 October 20X4

Revenue?????????????????????????????????????????????????????? $5.75 million?????????????????????????????????????? $ 6 million

Number of styles???????????????????????????????????????????22?????????????????????????????????????????????????????? 25

Net profit???????????????????????????????????????????????????????$345,000??????????????????????????????????????????? $348,000

Mark research costs?????????????????????????????????????$200,000????????????????????????????????????????????$150,000??

54

【簡答題】

Calculate:

(i)?Net profit percentage for 20X4?

(ii)?Market share for 20X4?

(iii)Increase in revenue

(iv)?Revenue per style of watch for 20X4?

(v)?Increase in sales per $ of market research?

Mai Co are considering setting up another division selling expensive watches. The two divisions would be run as profit centres, with head office costs being allocated to each division. Managers^ bonuses will be dependent on the divisions meeting their targets. Targets that are being considered are:?

?(i)?Gross profit percentage?

(ii)?Contribution?

(iii)?Net profit for the division

(iv)?Return on capital employed.?

Which of the targets should be used to assess the performance of the divisional manager and provide motivation?

A

(i) only

B

(i) and (ii) only

C

(i), (ii) and (Hi) only

D

All of them

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A company expected to produce 200 units of its product, the Bone, in 20X3. In fact 260 units were produced. The standard labour cost per unit was $70 (10 hours at a rate of $7 per hour). The actual labour cost was $18,600 and the labour force worked 2,200 hours although they were paid for 2,300 hours.

56

【單項選擇題】

What is the direct labour rate variance for the company in 20X3?

A

$400 (A)

B

$2,500 (F)

C

$2,500 (A)

D

$3,200 (A)

What is the direct labour efficiency variance for the company in 20X3?

A

$400 (A)

B

$2,100 (F)

C

$2,800 (A)

D

$2,800 (F)

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A company has a budgeted material cost of $125,000 for the production of 25,000 units per month. Each unit is budgeted to use 2 kg of material. The standard cost of material is $2.50 per kg.Actual materials in the month cost $136,000 for 27,000 units and 53,000 kg were purchased and used.

58

【單項選擇題】

What is the direct labour rate variance for the company in 20X3?

A

$400 (A)

B

$2,500 (F)

C

$2,500 (A)

D

$3,200 (A)

What is the direct labour efficiency variance for the company in 20X3?

A

$400 (A)

B

$2,100 (F)

C

$2,800 (A)

D

$2,800 (F)