金融会计类
公务员类
工程类
语言类
金融会计类
计算机类
医学类
研究生类
专业技术资格
职业技能资格
学历类
党建思政类
英国特许公认会计师考试(ACCA)
会计专业技术资格
注册会计师CPA
会计从业资格
注册税务师
注册资产评估师
基金从业资格
银行业专业人员职业资格
证券从业资格
期货从业资格
经济专业技术资格
统计专业技术资格
审计专业技术资格
理财规划师(CHFP)
农村信用社公开招聘考试
银行系统公开招聘考试
英国特许公认会计师考试(ACCA)
美国注册管理会计师(CMA)
特许注册金融分析师(CFA)
F5业绩管理
F1会计师与企业
F2管理会计
F3财务会计
F4公司法与商法
F5业绩管理
F6税务
F7财务报告
F8审计与认证业务
F9财务管理
SBL战略商业领袖
SBR战略商业报告
P4高级财务管理
P5高级业绩管理
P6高级税务
P7高级审计与认证业务
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问答题5.Lesting Regional Authority (LRA) is responsible for the provision of a wide range of services in the Lesting region,which is based in the south of the country ‘Alaia’. These services include, amongst other things, responsibility for residents’ welfare, schools, housing, hospitals, roads and waste management. Over recent months the Lesting region experienced the hottest temperatures on record, resulting in several forest fires,which caused damage to several schools and some local roads. Unfortunately, these hot temperatures were thenfollowed by flooding, which left a number of residents without homes and saw higher than usual numbers ofadmissions to hospitals due to the outbreak of disease. These hospitals were full and some patients were treated intents. Residents have been complaining for some years that a new hospital is needed in the area. Prior to these events, the LRA was proudly leading the way in a new approach to waste management, with theintroduction of its new ‘Waste Recycling Scheme.’ Two years ago, it began phase 1 of the scheme and half of itsresidents were issued with different coloured waste bins for different types of waste. The final phase was due to beginin one month’s time. The cost of providing the new waste bins is significant but LRA’s focus has always been on thelong-term savings both to the environment and in terms of reduced waste disposal costs. The LRA is about to begin preparing its budget for the coming financial year, which starts in one month’s time. Overrecent years, zero-based budgeting (ZBB) has been introduced at a number of regional authorities in Alaia and, giventhe demand on resources which LRA faces this year, it is considering whether now would be a good time to introduceit. Required:
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问答题(c) Using your calculation from (a) and (b) above, explain how activity based costing may help The Gadget Co improve the profitability of each product. (6 marks)
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