題目

A company manufactures a single product, and relevant data for December is as follows.?????

???????????????????????????????????????????????? Budget/standard???????????????????? Actual

Production units????????????????????????????? ?1,800????????????????????????????? ?1,900

Labour hours??????????????????????????????????? 9,000????????????????????????????? 9,400

Fixed production overhead?????????? ??$36,000????????????????????? ???? $39,480

What are the fixed production overhead capacity and efficiency variances for December????

A

Capacity?????????? ?Efficiency

$1,600 (F)????????? $400 (F)

B

Capacity?????????? ?Efficiency

$1,600 (A)????????? $400 (A)

C

Capacity?????????? ?Efficiency

$1,600 (A)????????? $400 (F)

D

Capacity?????????? ?Efficiency

$1,600 (F)????????? $400 (A)

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Chapter21Performancemeasurement

Capacity variance

Budgeted hours of work?????????????????????????????????????????????????????????????9,000 hours

Actual hours of work????????????????????????????????????????????????????????????????? 9,400 hours

Capacity variance in hours?????????????????????????????????????????????????? ?????400 hours(F)

x standard fixed overhead absorption rate per hour *?????????????? X$4

Fixed production overhead capacity variance?????????????????????????? $1,600(F)

* $36,000/9,000 = $4 per hour

Efficiency variance

1,900 units of product should take (x 9,000/1,800 hrs)????????????9,500 hours

but did take????????????????????????????????????????????????????????????????????????????? ?9,400 hours

Efficiency variance in hours???????????????????????????????????????????????????? 100 hours (F)

x standard fixed overhead absorption rate per hour *????????????? ?x $4

Fixed production overhead efficiency variance in???????????????????? $?$400 (F)

* $36,000/9,000 = $4 per hour

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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