篩選結(jié)果 共找出50題

In the theory of constraints and throughput accounting, which of the following methods may be used to?elevate the performance of a binding constraint??

(Method 1)? Acquire more of the resource that is the binding constraint?

(Method 2) Improve the efficiency of usage of the resource that is the binding constraint?

A

?Method 1 only?

B

Method 2 only

C

?Method 1 and Method 2?

D

?Neither method would be effective?

?ABC Company uses throughput accounting. Machine time is the current binding constraint on production?output, and management are looking for ways to increase the throughput accounting (TA) ratio for a product?that the machine is used to manufacture.?

Which of the following will have NO effect on the TA ratio??

A

Increasing the selling price of the product?

B

Obtaining a lower purchase price for materials for the product?

C

?Reducing factory costs?

D

Reducing the machine time per unit to make the product?

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.?

The ABC Company manufactures two products, Product Alpha and Product Beta. Both are?produced in a very labour-intensive environment and use similar processes. Alpha and Beta?differ by volume. Beta is a high-volume product, while Alpha is a low-volume product.?Details of product inputs, outputs and the costs of activities are as follows:?


Fixed overhead costs amount to a total of $420,000 and have been analysed as follows:???

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

Volume-related? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? 100,000?

Purchasing related? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?145,000?

Set-up related? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? 175,000?

Using a traditional method of overhead absorption based on labour hours, what is the?overhead cost per unit for each unit of product Alpha?

?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.?

A company manufactures two products, C and D, for which the following information is?available:??

? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?Product C? ? ? ? ? ? ? ? ? ? Product D? ? ? ? ? ? ? ? ? ?Total?

Budgeted production (units)? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? 1,000? ? ? ? ? ? ? ? ? ? ? ? ? ??4,000? ? ? ? ? ? ? ? ? ? ? 5,000?

Labour hours per unit/in total? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? 8? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? 10? ? ? ? ? ? ? ? ? ??48,000?

Number of production runs required? ? ? ? ? ? ? ? ? ? ? ? ?13? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? 15? ? ? ? ? ? ? ? ? ? ? ? ? ? 28?

Number of inspections during production? ? ? ? ? ? ? ? ?5? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?3? ? ? ? ? ? ? ? ? ? ? ? ? ? ? 8?

Total production set up costs $140,000?

Total inspection costs $80,000??

Other overhead costs $96,000?

Other overhead costs are absorbed on the basis of labour hours per unit.?

Using activity-based costing, what is the budgeted overhead cost per unit of product D??

?A company uses activity-based costing to calculate the unit cost of its products. The figures?for Period 3 are as follows: production set-up costs are $84,000. Total production is 40,000?units of each of products A and B, and each run is 2,000 units of A or 5,000 units of B.?

What is the set-up cost per unit of B?

?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.?

A company makes products A and B. It is experimenting with Activity Based Costing.?Production set-up costs are $12,000; total production will be 20,000 units of each of?products A and B. Each run is 1,000 units of A or 5,000 units of B.?

What is the set-up cost per unit of A, using ABC??

?Fill in the blanks.?The major ideas behind ABC are as follows.??

(a) Activities cause _____________?

(b) Producing products creates demand for the ?_____________

(c) Costs are assigned to a product on the basis of the product's consumption of the?_____________??

材料全屏

A company manufactures two products, L and M, using the same equipment and similar processes. An?extract of the production data for these products in one period is shown below.?

???????

31

【論述題】

Calculate the production overheads to be absorbed by one unit of each of the products using the following?costing methods.?

?A traditional costing approach, using a direct labour hour rate to absorb overheads?

Calculate the production overheads to be absorbed by one unit of each of the products using the following costing methods.?

An activity based costing approach, using suitable cost drivers to trace overheads to products?

材料全屏

Southcott Co is a firm of financial consultants which offers short revision courses on taxation and auditing?for professional examinations. The firm has budgeted annual overheads totalling $152,625. Until recently?the firm has applied overheads on a volume basis, based on the number of course days offered. The firm?has no variable costs and the only direct costs are the consultants' own time which they divide equally?between their two courses.??

The following information relates to the past year and is expected to remain the same for the coming year.??


All courses run with a maximum number of students (30), as it is deemed that beyond this number the?learning experience is severely diminished, and the same centre is hired for all courses at a standard daily?rate. The firm has the human resources to run only one course at any one time.?

33

【論述題】

?Calculate the overhead cost per course for auditing using traditional volume based absorption?costing to the nearest dollar.?