篩選結(jié)果 共找出25題

What might the base and incremental packages for a personnel department cover??

Fill in the gaps.?

A flexible budget is a budget which, by recognising ………………., is designed to?………………. as the level of activity changes.??

What are the three steps of ZBB??

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NYE Co manufactures three standard products which it sells to several large wholesale chains. Production?is highly automated and occurs in large batches. Goods are shipped to customers in slightly smaller?batches. Details of a typical month's output are as follows.?


Two types of indirect labour are employed – 4 quality control inspectors (at a cost of $4,000 each per?month) and 9 administrators (at a monthly cost of $3,500 each). Each employee works a standard 180?hours per month.?

The role of the quality control staff is to inspect a sample from each batch of output produced. The?standard inspection time is 4 hours per batch. The administrators perform two tasks – shipment?processing work (which takes 3 hours per batch shipped) and monitoring of production (at a rate of 1?hour of administrator time for every 600 units of output).?

In addition to the production machinery (which has a capacity of 100,000 production machine hours?[PMH] per month) there are two additional types of specialised machinery which perform automated?production setup and automated shipment loading procedures. Details of these two machines are?provided below.?

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24

【論述題】

Use activity based budgeting to assess whether the resources currently owned or employed by the?company are sufficient to meet typical monthly output. Comment on any significant?surplus/shortfall in resource.?

Briefly outline THREE advantages that may be claimed for the use of activity based budgeting rather?than a traditional incremental budgeting system.?