篩選結(jié)果 共找出525題

Choose the correct word(s) from those highlighted.?

In a situation where a company must subcontract work to make up a shortfall in its own in-house?capabilities, its total cost will be minimised if those units bought out from a subcontractor/made in-house?have the lowest/highest extra variable/fixed cost of buying out/making in-house per unit of scarce?resource/material.?

Fill in the blanks.?

Most of the decisions considered in this chapter involve calculating …………………….. obtained from?various options after identifying ……………………….. . They always involve ………………………….??issues, which depend on the precise situation described.?

A company uses its direct labour workforce to make a product for which the sales price and unit?cost are as follows.??

? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?$?

Selling price? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?80?

Direct materials? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? 10?

Direct labour (2 hours)? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? 20?

Variable overheads (2 hours)? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? 4?

Fixed overheads (2 hours)? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?30?

The workforce is operating at full capacity and it is not possible to obtain any additional labour?hours in the near future. A customer has asked the company to perform a special job that would?require 20 hours of direct labour time.?

What would be the relevant cost of diverting labour from its existing work to perform the special?job for the customer??

?This objective test question contains a question type which will only appear in a computer-based exam, but this question provides valuable practice for all students whichever version?of the exam they are taking.?

Appler is considering the relevant cash flows involved in a short-term decision. An?important client has asked for the minimum price for the processing of a compound.? The?compound involves the following:?

Material A: Appler needs 500 kg of material for the compound but has 200 kg in stock?present. The stock items were bought 3 months ago for $5/kg but have suffered 10%?shrinkage since that date.? Material A is not regularly used in the business and would have?to be disposed of at a cost to Appler of $400 in total. The current purchase price of?material A is $6.25/kg.?

Material B: Appler needs 800 kg of material B and has this in stock as it is regularly needed.??The stock was bought 2 months ago for $4/kg although it can be bought now at $3.75/kg?due to its seasonal nature.?

Processing energy costs would be $200 and the supervisor says he would allocate $150 of?his weekly salary to the job in the company’s job costing system.?

Based upon the scenario information, what is the total cost of material A and B to be built?in to the minimum price calculation??

This objective test question contains a question type which will only appear in a computer-based exam, but this question provides valuable practice for all students whichever version?of the exam they are taking.?

Appler is considering the relevant cash flows involved in a short-term decision. An?important client has asked for the minimum price for the processing of a compound.? The?compound involves the following:?

Material A: Appler needs 500 kg of material for the compound but has 200 kg in stock?present. The stock items were bought 3 months ago for $5/kg but have suffered 10%?shrinkage since that date.? Material A is not regularly used in the business and would have?to be disposed of at a cost to Appler of $400 in total. The current purchase price of?material A is $6.25/kg.?

Material B: Appler needs 800 kg of material B and has this in stock as it is regularly needed.??The stock was bought 2 months ago for $4/kg although it can be bought now at $3.75/kg?due to its seasonal nature.?

Processing energy costs would be $200 and the supervisor says he would allocate $150 of?his weekly salary to the job in the company’s job costing system.?

Based upon the scenario information, what is the total cost for processing and?supervision to be included in the minimum price calculation??

材料全屏

AB produces a consumable compound X, used in the preliminary stage of a technical process that it?installs in customers' factories worldwide. An overseas competitor, CD, offering an alternative process?which uses the same preliminary stage, has developed a new compound, Y, for that stage which is both?cheaper in its ingredients and more effective than X.

?At present, CD is offering Y only in its own national market, but it is expected that it will not be long before?it extends its sales overseas. Both X and Y are also sold separately to users of the technical process as a?replacement for the original compound that eventually loses its strength. This replacement demand?amounts to 60% of total demand for X and would do so for Y. CD is selling Y at the same price as X?($64.08 per kg).?

AB discovers that it would take 20 weeks to set up a production facility to manufacture Y at an incremental?capital cost of $3,500 and the comparative manufacturing costs of X and Y would be:??

? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? X? ? ? ? ? ? ? ? ? ? ? ? ? Y??

? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?$ per kg? ? ? ? ? ? ? $ per kg?

Direct materials? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?17.33? ? ? ? ? ? ? ? ? ? ?4.01?

Direct labour? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?7.36? ? ? ? ? ? ? ? ? ? ? 2.85??

? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?24.69? ? ? ? ? ? ? ? ? ? ?6.86?

AB normally absorbs departmental overhead at 200% of direct labour: 30% of this departmental overhead?is variable directly with direct labour cost. Selling and administration overhead is absorbed at one half of?departmental overhead.?

The current sales of X average 74 kg per week and this level (whether of X or of Y if it were produced) is?not expected to change over the next year. Because the direct materials for X are highly specialised, AB?has always had to keep large inventories in order to obtain supplies. At present, these amount to $44,800?at cost. Its inventory of finished X is $51,900 at full cost. Unfortunately, neither X nor its raw materials?have any resale value whatsoever: in fact, it would cost $0.30 per kg to dispose of them.?

Over the next three months AB is not normally busy and, in order to avoid laying off staff, has an?arrangement with the trade union whereby it pays its factory operators at 65% of their normal rate of pay?for the period while they do non-production work. AB assesses that it could process all its relevant direct?materials into X in that period, if necessary.?

There are two main options open to AB.?

(i) To continue to sell X until all its inventories of X (both of direct materials and of finished inventory)?are exhausted, and then start sales of Y immediately afterwards.?

(ii) To start sales of Y as soon as possible and then to dispose of any remaining inventories of X?and/or its raw materials.?

28

【論述題】

?Recommend, with supporting calculations, which of the two main courses of action suggested is?the more advantageous from a purely cost and financial point of view.?

?Identify three major non-financial factors that AB would need to consider in making its eventual?decision as to what to do.?

?Suggest one other course of action that AB might follow, explaining what you consider to be its?merits and demerits when compared with your answer at (a) above.?

How is expected value calculated??

A

Σpx?

B

?pΣx?

C

eΣpx?

D

?xΣp?

If the decision-maker is trying to maximise the figure, what figure would the decision-maker choose at?point B in the diagram below??


???????

A

?40,000?

B

11,800?

C

?13,900?

D

?22,000?