单选题A company makes two products using the same type of materials and skilled workers

单选题A government is trying to assess schools by using a range of financial and non-financial factors

单选题The following are all steps in the implementation of the target costing process for a product: (1) Calculate the target cost (2) Calculate the estimated current cost based on the existing product specification (3) Set the required profit (4) Set the selling price (5) Calculate the target cost gap Which of the following represents the correct sequence if target costing were to be used?

单选题A manufacturing company which produces a range of products has developed a budget for the life-cycle of a new product, P

单选题A company predicted that the learning rate for production of a new product would be 80%. The actual learning rate was 75%. The following possible reasons were stated for this: (i)The number of new employees recruited was lower than expected (ii)Unexpected problems were encountered with production (iii)Unexpected changes to Health and Safety laws meant that the company had to increase the number of breaks during production for employees Which of the above reasons could have caused the difference between the expected rate of learning and theactual rate of learning?

单选题Which of the following techniques is NOT relevant to target costing?

单选题A company makes and sells product X and product Y

案例分析题CSC Co is a health food company producing and selling three types of high-energy products: cakes, shakes and cookies, to gyms and health food shops. Shakes are the newest of the three products and were first launched three months ago. Each of the three products has two special ingredients, sourced from a remote part the world. The first of these, Singa, is a super-energising rare type of caffeine. The second, Betta, is derived from an unusual plant believed to have miraculous health benefits. CSC Cos projected manufacture costs and selling prices for the three products are as follows: For each of the three products, the expected demand for the next month is 11,200 cakes, 9,800 cookies and 2,500 shakes. The total fixed costs for the next month are $3,000. CSC Co has just found out that the supply of Betta is going to be limited to 12,000 grams next month. Prior to this, CSC Co had signed a contract with a leading chain of gyms, Encompass Health, to supply it with 5,000 shakes each month, at a discounted price of $580 per shake, starting immediately. The order for the 5,000 shakes is not included in the expected demand levels above. Required: (a) Assuming that CSC Co keeps to its agreement with Encompass Health, calculate the shortage of Betta, the resulting optimum production plan and the total profit for next month. One month later, the supply of Betta is still limited and CSC Co is considering whether it should breach its contract with Encompass Health so that it can optimise its profits. Required: (b) Discuss whether CSC Co should breach the agreement with Encompass Health. Note: No further calculations are required. Several months later, the demand for both cakes and cookies has increased significantly to 20,000 and 15,000 units per month respectively. However, CSC Co has lost the contract with Encompass Health and, after suffering from further shortages of supply of Betta, Singa and of its labour force, CSC Co has decided to stop making shakes at all. CSC Co now needs to use linear programming to work out the optimum production plan for cakes and cookies for the coming month. The variable x is being used to represent cakes and the variable y to represent cookies. The following constraints have been formulated and a graph representing the new production problem has been drawn: Singa: 025x + 05y 12,000 Betta: 05x + 02y 12,500 Labour: 01x + 012y 3,000 x 20,000 y 15,000 x, y 0 Required: (c) (i) Explain what the line labelled C = 26x + 175y on the graph is and what the area represented by the points 0ABCD means. (ii) Explain how the optimum production plan will be found using the line labelled C = 26x + 175y and identify the optimum point from the graph. (iii) Explain what a slack value is and identify, from the graph, where slack will occur as a result of the optimum production plan. Note: No calculations are needed for part (c). Formulae Sheet Learning curve Y = axb Where Y = cumulative average time per unit to produce x units a = the time taken for the first unit of output x = the cumulative number of units produced b = the index of learning (log LR/log2) LR = the learning rate as a decimal Demand curve P = a bQ a = price when Q = 0 MR = a 2bQ

案例分析题Jungle Co is a very successful multinational retail company. It has been selling a large range of household and electronic goods for some years. One year ago, it began using new suppliers from the country of Slabak, where labour is very cheap, for many of its household goods. In 20X4, Jungle Co also became a major provider of cloud computing services, investing heavily in cloud technology. These services provide customers with a way of storing and accessing data and programs over the internet rather than on their computers hard drives. All Jungle Co customers have the option to sign up for the companys Gold membership service, which provides next day delivery on all orders, in return for an annual service fee of $40. In September 20X5, Jungle Co formed its own logistics company and took over the delivery of all of its parcels, instead of using the services of international delivery companies. Over the last year, there has been worldwide growth in the electronic goods market of 20%. Average growth rates and gross profit margins for cloud computing service providers have been 50% and 80% respectively in the last year. Jungle Cos prices have remained stable year on year for all sectors of its business, with price competitiveness being crucial to its continuing success as the leading global electronic retailer. The following information is available for Jungle Co for the last two financial years: Required: Discuss the financial and non-financial performance of Jungle Co for the year ending 31 August 20X6. Note: There are 7 marks available for calculations and 13 marks available for discussion.

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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:

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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