单选题Which of the following is an external source of information?

单选题A linear programming model has been formulated for two products, X and Y. The objective function is depicted by the formula C = 5X + 6Y, where C = contribution, X = the number of product X to be produced and Y = the number of product Y to be produced. Each unit of X uses 2 kg of material Z and each unit of Y uses 3 kg of material Z. The standard cost of material Z is $2 per kg. The shadow price for material Z has been worked out and found to be $2·80 per kg. If an extra 20 kg of material Z becomes available at $2 per kg, what will the maximum increase in contribution be?

单选题DustCohastwodivisions,AandB.Eachdivisioniscurrentlyconsideringthefollowingseparateprojects:Ifresidualincomeisusedasthebasisfortheinvestmentdecision,whichDivision(s)wouldchoosetoinvestintheproject?

单选题Def Co provides accounting services to government departments. On average, each staff member works six chargeable hours per day, with the rest of their working day being spent on non-chargeable administrative work. One of the company’s main objectives is to produce a high level of quality and customer satisfaction. Def Co has set its targets for the next year as follows: (1) Cutting departmental expenditure by 5% (2) Increasing the number of chargeable hours handled by advisers to 6·2 per day (3) Obtaining a score of 4·7 or above on customer satisfaction surveys Which of the above targets assesses economy, efficiency and effectiveness at Def Co? Economy Efficiency Effectiveness

单选题PlasBas Co uses recycled plastic to manufacture shopping baskets for local retailers

单选题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?

单选题A jewellery company makes rings (R) and necklaces (N)

单选题Product GX consists of a mix of three materials, J, K and L

单选题The following statements have been made about transaction processing systems and executive information systems: (i)A transaction processing system collects and records the transactions of an organisation (ii)An executive information system is a way of integrating the data from all operations within the organisation into a single system Which of the above statements is/are true?

单选题What is the name given to a budget which has been prepared by building on a previous period’s budgeted or actual figures?

单选题When activity-based costing is used for environmental accounting, which statement is correct for environment-related costs and environment-driven costs?

单选题Tree Co is considering employing a sales manager. Market research has shown that a good sales manager can increase profit by 30%, an average one by 20% and a poor one by 10%. Experience has shown that the company has attracted a good sales manager 35% of the time, an average one 45% of the time and a poor one 20% of the time. The company’s normal profits are $180,000 per annum and the sales manager’s salary would be $40,000 perannum. Based on the expected value criterion, which of the following represents the correct advice which Tree Co shouldbe given?

单选题The following costs have arisen in relation to the production of a product: (i) Planning and concept design costs (ii) Testing costs (iii) Production costs (iv) Distribution and customer service costs In calculating the life cycle costs of a product, which of the above items would be included?

单选题Which of the following statements describes target costing?

单选题Thefollowingtableshowsthenumberofclientswhoattendedaparticularaccountancypracticeoverthelastfourweeksandthetotalcostsincurredduringeachoftheweeks:Applyingthehighlowmethodtotheaboveinformation,whichofthefollowingcouldbeusedtoforecasttotalcost($)fromthenumberofclientsexpectedtoattend(wherex=theexpectednumberofclients)?

单选题The following scenario relates to questions 1620. Mylo runs a cafeteria situated on the ground floor of a large corporate office block. Each of the five floors of the building are occupied and there are in total 1,240 employees. Mylo sells lunches and snacks in the cafeteria. The lunch menu is freshly prepared each morning and Mylo has to decide how many meals to make each day. As the office block is located in the city centre, there are several other places situated around the building where staff can buy their lunch, so the level of demand for lunches in the cafeteria is uncertain. Mylo has analysed daily sales over the previous six months and established four possible demand levels and their associated probabilities. He has produced the following payoff table to show the daily profits which could be earned from the lunch sales in the cafeteria:

单选题PComakestwoproducts–P1andP2–budgeteddetailsofwhichareasfollows:IfonlyproductP1weretobemade,howmanyunits(tothenearestunit)wouldneedtobesoldinordertoachieveaprofitof$60,000eachyear?

单选题A manufacturing company uses three processes to make its two products, X and Y

单选题Acompanyhasthefollowingproductionplannedforthenextfourweeks.Thefiguresreflectthefullcapacitylevelofoperations.Plannedoutputisequaltothemaximumdemandperproduct.Ifthestrikegoesahead,whichproductorproductsshouldbeproducedifprofitsaretobemaximised?

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