題目

The following extract is taken from the production cost budget of S Co.

Production (units)?????????????? 2,000????????? ?? 3,000

Production cost ($)???????????? 11,100?????????? 12,900

What is the budget cost allowance for an activity level of 4,000 units?

A

$7,200

B

$7,500

C

$13,460

D

$14,700

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Chapter16Thebudgetaryprocess

???????????????????????????????????????? ????Units?????????????????????????? ?$

High activity??????????????????????? 3,000??????? ????????????? 12,900

Low activity???? ?????????????????? ?2,000????????????????????? 11,100

Increase????????????????????????????? 1,000???????????????????? ?1,800

Variable cost per unit =$1,800/1,000=$1.80 per unit

Fixed cost, substituting in high activity = $12,900 - (3,000 x $1.80) =$7,500

Budget cost allowance for 4,000 units:????????????????????????????????????????????????????? $

Variable cost (4,000 x $1.80)???????????????????????????????????????????????????????????????? 7,200

Fixed cost???????????????????????????????????????????????????????????????????????????????????????????????7,500

?????????????????????????????????????????????????????????????????????????????????????????????????????????????? 14,700

Option A is the variable cost allowance only and option B is the fixed cost allowance only. If you selected option C your variable cost per unit calculation was upside down ($1,000/1,800 instead of $1,800/1,000

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

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