題目

A company makes a component for one of its products in-house. It uses an average of 5,000 of these throughout the year. The production rate for these components is 500 per week and the cost of holding one item for the year is $1.50. The factory is open for 50 weeks per year. The company has calculated that the economic batch quantity is 2,000. What is the production setup cost per batch?

A

$213

B

$240

C

$480

D

$960

掃碼查看暗號(hào),即可獲得解鎖答案!

點(diǎn)擊獲取答案
Chapter6Accountingformaterials

Annual production rate = 500 x 50 = 25,000 Using the economic batch quantity formula given,

2,000?= V{(2 x setup cost x 5,000)/(1.5 x (1-5,000/25,000))}

2,0002 = 2 x setup cost x 5,000/1.5 x 0.8 Setup cost = 2,0002 x 1.5 x 0.8 /2 x 5,000 Setup cost = $480

多做幾道

Which of the following statements about management accounting information is/are true?

(i) They must be stated in purely monetary terms.

(ii) Limited companies must, by law, prepare management accounts.

(iii) They serve as a future planning tool and are not used as an historical record.

A

(i), (ii) and (iii)

B

(i) and (ii)

C

(ii) only

D

None of the statements is true

Which of the following statements is/are correct?

(i) A management control system is a term used to describe the hardware and software used to drive a database system which produces information outputs that are easily assimilated by management.

(ii) An objective is a course of action that an organisation might pursue in order to achieve its strategy.

(iii) Information is data that has been processed into a form meaningful to the recipient.

A

(i), (ii) and (iii)

B

(i) and (iii)

C

(ii) and (iii)

D

(iii) only

Good information should have certain qualities. Which of the following are qualities of good information?(i) Complete(ii) Extensive(iii) Relevant(iv) Accurate

A

(i), (ii) and (iii)

B

(i), (iii) and (iv)

C

(ii) and (iv)

D

All of them

Monthly variance reports are an example of which one of the following types of management information?

A

Tactical

B

Strategic

C

Non-financial

D

Operational

Which of the following statements is/are correct?

(i) Information for decision-making should incorporate uncertainty in some way

(ii) The data used to prepare financial accounts and management accounts are the

A

(i) is true and (ii) is false

B

(ii) is true and (i) is false

C

Both are true

D

Both are false

最新試題

該科目易錯(cuò)題

該題目相似題