篩選結(jié)果 共找出25題

The budgeted and actual results of Crunch Co for September were as follows. The company uses a?marginal costing system. There were no opening or closing inventories.?



Required??

Prepare a budget that will be useful for management control purposes.?

?Choose the appropriate words from those highlighted.?

The greatest/least benefit from the use of standard costing can be gained if there is a degree of repetition?in the production process.?

Standard costing is therefore most/less suited to organisations which produce to customer demand and?requirements and most/less suited to mass production.?

Fill in the blanks.?

Standard costing is difficult in times of inflation but it is still worthwhile.?

(a) ........................ and .............................. variances will still be meaningful.?

(b) Inflation is .............................. : there is no reason why its effects cannot be removed.?

(c) Standard costs can be .............................. , as long as this is not done?........................... .?

?Provide three reasons why standard costing conflicts with schemes of continuous improvement and cost?reduction programmes.?

With what kind of standards is practical capacity associated??

Fill in the gaps.?

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

?Fill in the blanks.?

A well-organised system of control should have the following features.?

(a) A hierarchy of ..................?

(b) Clearly identified .................. for achieving budget targets?(c) Responsibilities for?................... , ................... and?.....................??

材料全屏

McDreamy is in an industry sector which is recovering from the recent recession. The directors of the?company hope next year to be operating at 85% of capacity, although currently the company is operating?at only 65% of capacity. 65% of capacity represents output of 10,000 units of the single product which is?produced and sold. One hundred direct workers are employed on production for 200,000 hours in the?current year.?

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23

【論述題】

Prepare for next year a flexible budget statement on the assumption that the company operates at?85% of capacity; your statement should show both contribution and profit.?

State three problems which may arise from the change in capacity level.?

?Explain what is meant by the principle of controllability.?