題目

The following information is available for a single product:??

Units produced? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?500??

Time taken? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?200 hours??

Maximum time available? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?200 hours??

Materials purchased? ? ? ? ? ?1,000 kg costing? ? ? $3,000?

?Materials used? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ??800 kg??

Labour costs? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?$2,000??

Overheads? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? $1,500??

Sales? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?$9,000?

What is the throughput accounting ratio for this product??

A

?0?

B

?1.00?

C

?1.50?

D

?1.70?

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Chapter2dThroughputaccounting

The throughput accounting ratio is defined as throughput/total factory costs (these can?both be calculated per hour, but that is, more work for the same answer).?

Throughput = sales – all material costs = $9,000 – $3,000 = $6,000?

(Note that we use materials purchased instead of materials used.)?

Total factory costs 5 all other production costs = $2,000 + $1,500 = $3,500

?TA ratio = $6,000/$3,500 = 1.7.?

多做幾道

?The following statements have been made about material price planning variances:?

(1) The publication of material price planning variances should always lead to automatic?updates of standard costs.?

(2) The causes of material price planning variances do not need to be investigated by?managers at any level in the organisation.?

Which of the above statement(s) is/are true??

A

?(1) only?

B

?(2) only?

C

?Neither (1) nor (2)?

D

?Both (1) and (2)?

?Leaf limited has had a mixed year. Its market share has improved two percentage points to?20% but the overall market had contracted by 5% in the same period.? The budgeted sales?were 504,000 units and standard contribution was $12 per unit.?

?What is the level of actual sales??

A

?Two percentage points up on budget at 510,080 units?

B

?Three percent down overall on budget at 488,880 units?

C

?Three percent up on budget at 519,120 units?

D

?Up by a little over five and a half percent to 532,000 units?

?The finance director of Paint Mixers Ltd has produced the table below showing the variance?results for the first three months of the year:?

? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?January? ? ? ? ? ? ? ? ? ? February? ? ? ? ? ? ? ? ? ?March?

Material price variance? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? $3,000 A? ? ? ? ? ? ? ? ? ?$2,000 A? ? ? ? ? ? ? ? ?$1,000 A?

Material mix variance? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?$2,000 A? ? ? ? ? ? ? ? ? ? ? $750 A? ? ? ? ? ? ? ? ? ? ?$100 F?

Material yield variance? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?$4,000 A? ? ? ? ? ? ? ? ? ?$2,000 A? ? ? ? ? ? ? ? ? ? ? ? $50F?

Which of the following interpretations of the variances analysis exercise above is NOT?correct???

A

?The purchasing manager should be able to threaten to switch suppliers to get better?deals and address the adverse material price variance?

B

?The materials mix variance is entirely under the control of the production manager?

C

?The favourable yield variance in March could be the result of operational efficiency?

D

?The responsibility for the initial poor performance must be borne by both the?purchasing manager and the production manager?

?The following statements have been made in relation to the use of standard costs in rapidly?changing environments:?

(1) Variance analysis results will take into account important criteria such as customer?satisfaction or quality of production.?

(2) Achieving standards is suitable in most modern manufacturing environments.?

Which of the above statement(s) is/are true??

A

?(1) only?

B

?(2) only?

C

?Neither (1) nor (2)?

D

?Both (1) and (2)?

?The following statements have been made about planning and control as described in the?three tiers of Robert Anthony’ s decision-making hierarchy:?

(1) Strategic planning is concerned with making decisions about the efficient and?effective use of existing resources.?

(2) Operational control is about ensuring that specific tasks are carried out efficiently?and effectively.?

Which of the above statements is/are true??

A

?(1) only?

B

?(2) only?

C

?Neither (1) nor (2)?

D

?Both (1) and (2)?

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