中南林2020级PM第二周作业C4-5附答案

中南林2020级PM第二周作业C4-5[复制]您的姓名：[填空题]*_________________________________42.Examiner’sreportMarch/June2021AmanufacturingcompanyusesmachineC,whichisoperationalforfivehoursadaytomanufacturefourproducts:W,X,YandZ.Factorycostsare$150,000perday.Thecompanyusesthroughputaccountinganditsobjectiveistomaximiseprofits.Informationrelatingtotheseproductsisasfollows:ProductProductionratepermachinehour（units）Sellingpriceperunit（$）Materialcostperunit（$）Conversioncostperunit（$）W20035012040X5001909525Y40027016020Z3502157535IfthecompanyisnotabletoincreasetheavailabilityofmachineC'soperationalhours,whatistheproductionrankingofproductY?[单选题]*A

FirstB

SecondC

ThirdD

Forth(正确答案)答案解析：ThecorrectanswerisDForthAstheproductsareallproducedinthesamefactorythecostpermachinehourwillbethesameacrossalltheproductssotheycanberankedontheirthroughputreturnpermachinehour（otherwisetheyshouldberankediontheirthroughputaccountingratio）.Theproductswouldberankedinorder:Z,X,WandY.ProductYwouldberankedforth（last）.43.Examiner’sreportJune2017.WhichofthefollowingstatementsisNOTconsistentwiththetheoryofconstraints?[单选题]*AThereisnoinventoryofworkinprogressorfinishedgoodheld(正确答案)BRawmaterialsareconvertedintosalesasquicklyaspossibleCOperationspriortothebottleneckoperateatthesamelevelasthebottleneckDConversioncostsandinvestmentcostsarekepttoaminimum答案解析：HoldingnoinventoryofworkinprogressorfinishedgoodsisNOTconsistentwiththetheoryofconstraintsasthetheoryofconstraintsspecifiesthatasmallamountofbufferinventoryshouldbemaintainedpriortothebottleneckactivitysothatthebottleneckneverhastobesloweddownordelayed.Theotherthreestatementsareallconsistentwiththetheoryofconstraints.44.Examiner’sreportSeptember2016.Amanufacturingcompanyusesthreeprocessestomakeitstwoproducts,XandY.Thetimeavailableonthethreeprocessesisreducedbecauseoftheneedforpreventativemaintenanceandrestbreaks.……Whichofthefollowingwillimprovethroughput?[单选题]*AIncreasingtheefficiencyofthemaintenanceroutineforProcess2(正确答案)BIncreasingthedemandforbothproductsCReducingthetimetakenforrestbreaksonProcess3DReducingthetimeproductXrequiresforProcess1答案解析：Thisquestiontestedcandidates’knowledgeofthroughputaccounting,andspecificallyhowthroughputcanbeimproved.Itisalsoagoodexampleofaquestionwhereit’simportantnottorush–allofthepossibleanswerscouldimprovethroughput,dependingonwhatourbottleneck（limitingfactor）is–Process1,2or3.Ifnoneoftheprocessesarelimited,thenincreasingdemandwouldimprovethroughput.Oncewehaverealisedthis,weneedtofindoutwhich（ifany）processislimitingus.ThisisacommoncalculationinF5butworthgoingover.Weneedtocalculate,foreachprocess,howmanyhoursarerequiredtomeetmaximumdemand–10unitsofXand16ofY:Asthetableshows,Process2isthebottleneck–wecannotproduce10unitsofXand16ofYinthe22hoursavailable.Thereforeincreasingtheefficiencyofthemaintenanceroutinewillincreasetheamountofunitswecanproduce,andthereforeimprovethroughput.AnyoftheotheroptionswillmeanwearestilllimitedbyProcess2,andthereforewillhavenoeffect.45.PastyearpaperDecember2016.Acompanydecideswhichofthreemutuallyexclusiveproductstomakeinitsfactoryonthebasisofmaximizingthecompany'sthroughputaccountingratio.……Whichofthefollowingactionswouldimprovethecompany'sexistingthroughputaccountingratio?[单选题]*AIncreasethesellingpriceofproductZby10%(正确答案)BIncreasethesellingpriceofproductYby10%CReducethematerialcostofproductZby5%DReducethematerialcostofproductYby5%答案解析：AsallthreeproductsaremutuallyexclusivethecompanywouldchoosetomakeXasithasthehighestthroughputreturnperhourof$2.OfthefourpossibleoptionsonlyincreasingthesellingpriceofproductZby10%wouldgiveahigherthroughputreturnperhourof$2.40.46.SpecimenexamSeptember2016.Acompanymanufacturesaproductwhichrequiresfourhoursperunitofmachinetime.Machinetimeisabottleneckresourceasthereareonlytenmachineswhichareavailablefor12hoursperday,fivedaysperweek.Theproducthasasellingpriceof$130perunit,directmaterialcostsof$50perunit,labourcostsof$40perunitandfactoryoverheadcostsof$20perunit.Thesecostsarebasedonweeklyproductionandsalesof150units.Whatisthethroughputaccountingratio?[单选题]*A1·33(正确答案)B2·00C0·75D0·31答案解析：Returnperfactoryhour=（$130–$50）/4hours=$20Factorycostsperhour=（$20+$40）/4=$15TPAR=$20/$15=1·3347.PastyearpaperJune2015.XCousesathroughputaccountingsystem.DetailsofproductA,perunit,areasfollows:……WhatisthereturnperhourforproductA?[单选题]*A

$40B

$2,400(正确答案)C

$30D

$1,800答案解析：$320–$80/（6/60）=$2,40048.PastyearpaperJune2015.Thefollowingstatementshavebeenmadeinrelationtotheconceptsoutlinedinthroughputaccounting:（i）Inventorylevelsshouldbekepttoaminimum.（ii）Allmachineswithinafactoryshouldbe100%efficient,withnoidletimeWhichoftheabovestatementsis/arecorrect?[单选题]*A（i）only(正确答案)B（ii）onlyCBoth（i）and（ii）DNeither（i）nor（ii）答案解析：Thefirststatementiscorrectasthroughputaccountingdiscouragesproductionforinventorypurposesandisoftenusedinajustintimeenvironment.Thesecondstatementisincorrectasinthroughputaccountingitisthebottleneckresourcewhichshouldbe100%efficientwhichactuallymaymeanunusedcapacityelsewhere.49.OnMonday,inadditiontothebakingovens,SweetTreatsBakeryhasthefollowingprocessresourcesavailable:……Whichofthethreeprocesses,ifany,isabottleneckactivity?[单选题]*AWeighingBMixing(正确答案)CBakingDThereisnobottleneck答案解析：Thebottleneckisthemixingprocessas188minutesarerequiredtomeetmaximumdemandbutthereareonly180minutesavailable.Note:Fourbatchesofbrowniesneedtobemadeinordertohavesufficientcakestomeetmaximumdemandasthecakesmustbemadeintheirbatchsizes.50.OnWednesday,themixingprocessisidentifiedasthebottleneckprocess.Onthisday,only120minutesinthemixingprocessareavailable.AssumingthatSweetTreatsBakerywantstomaximiseprofit,whatistheoptimalproductionplanforWednesday?[单选题]*A80brownies,30muffinsand100cupcakes(正确答案)B0brownies,90muffinsand100cupcakesC120brownies,0muffinsand100cupcakesD40brownies,60muffinsand100cupcakes51.SweetTreatsBakeryhasdoneadetailedreviewofitsproducts,costsandprocesses.WhichTWOofthefollowingstatementswillimprovethethroughputaccountingratio?*AThecafecustomerwantstonegotiatealoyaltydiscountBAbulkdiscountonflourandsugarisavailablefromsuppliers(正确答案)CThereisadditionaldemandforthecupcakesinthemarketDTherentofthepremiseshasbeenreducedforthenextyear(正确答案)答案解析：ReductioninrentanddiscountsonmaterialswillreducecostsandwillimprovetheTPAR.GivingacustomeraloyaltydiscountwillreducesalesrevenueandasaresulttheTPAR.DemandforcupcakescanincreasebutitwillnotimpacttheTPARasdemandisnottherestriction.52.OnFriday,duetoalocalfoodfestivalattheweekend,SweetTreatsBakeryisconsideringincreasingitsproductionofcupcakes.Thesecupcakescanbesoldatthefestivalattheexistingsellingprice.ThecompanyhasunlimitedcapacityforweighingandmixingonFridaybutitsexistingthreeovensarealreadyfullyutilised,thereforeinordertosupplycupcakestothefestival,SweetTreatsBakerywillneedtohireanotheridenticalovenatacostof$45fortheday.Howmuchwillprofitincreasebyifthecompanyhiresthenewovenandproducesasmanycupcakesaspossible?[单选题]*A$50.00B$140.00C$95.00(正确答案)D$31.00答案解析：Eachovenhasacapacityofeighthoursandeachcupcakebatchtakestwohourssofourextrabatchescanbemade.Extrathroughput=fourbatchesx$35=$140.Lessthehirecostswillresultinanadditionalprofitof$9553.Inapreviousweek,theweighingprocesswasthebottleneckandtheresultingthroughputaccountingratio（TPAR）forthebakerywas1.45.WhichofthefollowingstatementsabouttheTPARforthepreviousweekaretrue?（1）Thebakery’soperatingcostsexceededthetotalthroughputcontributiongeneratedfromitsthreeproducts.（2）LessidletimeinthemixingdepartmentwouldhaveimprovedtheTPAR.（3）ImprovedefficiencyduringtheweighingprocesswouldhaveimprovedtheTPAR.[单选题]*A1and2B3only(正确答案)C2and3D1only答案解析：AstheTPARexceeds1thenthethroughputcontributionexceedsoperatingcostssoStatement1isfalse.Lessidletimeonanon-bottleneckprocesswouldnotimprovetheTPARsoStatement2isfalse.ImprovingefficiencyduringtheweighingprocesswouldimprovetheTPARasanyactionstoimprovethroughputonabottleneckwillimprovetheTPARsoStatement3istrue.54.Whatistheannualcapacityofthebottleneckactivity?[单选题]*A2,4001,600B4,8004,800C7,2004,800(正确答案)D9,6009,600答案解析：Totalsalonhours=8x6x50=2,400eachyear.Therearethreeseniorstylists,thereforetotalhoursavailable=7,200.Basedonthetimetakenforeachactivity,theycanperform7,200cuts（7,200hours/1hourpercut）or4,800treatments（7,200hours/1·5hourspertreatment）.55.Thesalonhascalculatedthecostperhourtobe$42·56.Whatisthethroughputaccountingratio（TPAR）forbothservices?[单选题]*A1·371·58(正确答案)B1·412·38C1·371·61D1·412·41答案解析：CutsReturnperhour=（Sellingprice–materials）/timetakenonthebottleneck=（60–1·50）/1=58·50TPAR=Returnperhour/costperhour=58·50/42·56=1·37（totwodecimalplaces）TreatmentsReturnperhour=（Sellingprice–materials）/timetakenonthebottleneck=（110–8·90）/1·5=67·40TPAR=Returnperhour/costperhour=67·40/42·56=1·58（totwodecimalplaces）56.WhichofthefollowingactivitiescouldthesalonusetoimprovetheTPAR?（1）Increasethetimespentbythebottleneckactivityoneachservice.（2）Identifywaystoreducethematerialcostsfortheservices.（3）Increasethelevelofinventorytopreventstock-outs.（4）Increasetheproductivityofthestagepriortothebottleneck.（5）Improvethecontrolofthesalon’stotaloperatingexpenses.（6）Applyanincreasetothesellingpriceoftheservices.[单选题]*A（1）,（2）and（4）B（2）,（3）and（5）C（2）,（5）and（6）(正确答案)D（1）,（4）and（6）答案解析：ThefactorswhichareincludedintheTPARaresellingprice,materialcosts,operatingexpensesandbottlenecktime.IncreasingthesellingpriceandreducingcostswillimprovetheTPAR.Increasingthetimewhicheachservicetakesonthebottleneck（theseniorstylists’time）willonlyreducethenumberofservicestheycanprovide,sothiswillnotimprovethroughput.Throughputaccountingdoesnotadvocatethebuildingofinventoryasitisoftenusedinajust-in-timeenvironmentandthereisnopointincreasingtheactivitypriortothebottleneckasitwilljustcreateabuild-upofwork-in-progress.Neitherofthesewillimprovetherateofthroughputthroughtheprocess.57.Whatwouldbetheeffectonthebottleneckifthesalonemployedanotherseniorstylist?[单选题]*ATheseniorstylists’timewillbeabottleneckforcutsonlyBTheseniorstylists’timewillbeabottleneckfortreatmentsonly(正确答案)CTheseniorstylists’timewillremainthebottleneckforbothcutsandtreatmentsDTherewillnolongerbeabottleneck答案解析：Theexistingcapacityforeachactivityis:CutTreatmentAssistants48,00016,000Seniorstylists7,2004,800Juniorstylists8,0009,600Ifanotherseniorstylistisemployed,thiswillmeanthattheiravailablehourswillbe（4x2,400）=9,600.Thiswillgivethemcapacitytonowdo9,600cuts（9,600hours/1hourpercut）and6,400treatments（9,600hours/1·5hourspertreatment）.Asaresult,theseniorstylistswillstillbethebottleneckactivityfortreatmentsbutforcutsthebottleneckwillnowbethejuniorstylistsastheycanonlydo8,000cutscomparedtotheseniorstylistsof9,600.58.Whichofthefollowingstatementsregardingthetheoryofconstraintsarecorrect?（1）Itfocusesonidentifyingstagesofcongestioninaprocesswhenproductionarrivesmorequicklythanthenextstagecanhandle.（2）Itisbasedontheconceptthatorganisationsmanagethreekeyfactors–throughput,operatingexpensesandinventory.（3）Itusesasequenceoffocusingstepstoovercomeasinglebottleneck,atwhichpointtheimprovementprocessiscomplete.（4）Itcanbeappliedtothemanagementofalllimitingfactors,bothinternalandexternal,whichcanaffectanorganisation.[单选题]*A（1）and（2）only(正确答案)B（1）,（2）and（3）C（2）,（3）and（4）D（1）,（3）and（4）答案解析：Thetheoryofconstraintsisfocusedonidentifyingrestrictionsinaprocessandhowtomanagethatrestriction（commonlytermedabottleneck）.Itisbasedontheconceptofmanagingthroughput,operatingexpensesandinventory.Itdoesuseaseriesoffocusingstepsbutitisnotcompleteoncethebottleneckhasbeenovercome.Infactitisanongoingprocessofimprovement,asoncethebottleneckhasbeenelevateditisprobablethatanotherbottleneckwillappearandtheprocesswillcontinue.Itcannotbeappliedtoalllimitingfactorsassome,particularlythoseexternaltotheorganisation,maybeoutoftheorganisation’scontrol.59.Examiner’sreportSept/Dec2021.Acompany'sactualproductionfiguresforabatchofproductsareasfollows:kg$Material2,00010,000Labourandoverhead26,0002,00036,000Normalloss10%-2001,80036,000Abnormalloss-100-2,000Goodoutput1,70034,000Intermsofenvironmentalcostcategorisations,howwouldthenormalandabnormallossesbedescribed?[单选题]*A

Normalloss=PotentiallyhiddencostsAbnormalloss=Conventionalcosts(正确答案)B

Normalloss=PotentiallyhiddencostsAbnormalloss=ContingentcostsC

Normalloss=ConventionalcostsAbnormalloss=ContingentcostsD

Normalloss=ConventionalcostsAbnormalloss=Contingentcosts答案解析：ThecorrectanswerisANormalloss=Potentiallyhiddencosts,Abnormalloss=ConventionalcostsPerformancemanagementcandidatesshouldbeawarethattherearedifferentenvironmentalcostcategorisations.OnesetofdefinitionsprovidedbytheUSEnvironmentalProtectionAgencymadeadistinctiondependingonhowanorganisationintendedtousetheinformation.Theyidentifiedfourtypesofcosts:conventionalcosts:rawmaterialandenergycostshavingenvironmentalrelevancepotentiallyhiddencosts:costscapturedbyaccountingsystemsbutthenlosingtheiridentityin‘generaloverheads’contingentcosts:coststobeincurredatafuturedate–forexample,clean-upcostsimageandrelationshipcosts:coststhat,bytheirnature,areintangible,forexample,thecostsofpreparingenvironmentalreports.Inthisexample,normallosscostsarespreadovergoodunitsofproductionthuslosingtheiridentityandbeinglostandpotentiallyhidden.Abnormallossesarereportedseparatelyinresultssoarelikeconventionalcostsofmaterial,energyetc.Thenumbersgiveninthequestionareforillustrationonlyandarenotrequiredtoanswerthequestion.60.Examiner’sreportDecember2020.WhichTWOofthefollowingactivitiesareenvironmentalINTERNALfailurecosts?A

QualitycontrolinspectionstomonitorpollutionlevelsinwaterleavingaproductionprocessB

WaterpurificationtreatmenttocleanwastewaterbeforeitleavesthefactoryC

FittingofcarbonfilterstomachineprocessestoreducecarbonemissionsD

PowerusagemeasuringsystemtomonitorenergyconsumptionwithinthefactoryE

PaymentoffinesforbreachingenvironmentalregulationsintheindustryF

InsulationofheatingpipesinthefactorytoreduceheatlossG

PublicrelationscoststoremedyreputationaldamagecausedbyaccidentalriverpollutionH

Capturingandrecyclingofwasteexhaustgasestogenerateenergy[填空题]*_________________________________(答案：BH)答案解析：Environmentalcostscanbecategorisedaspreventioncosts,detectioncost,internalfailurecostsandexternalfailurecosts.Thisquestionasksfortheidentificationofthetwoenvironmentalinternalfailurecosts.Thesearecostsrelatingtoanenvironmentalfailure,forexamplepollutionorwastagebutwherethefailurehasbeenidentifiedanddealtwithwithintheorganisationbeforeitmanagestoaffecttheexternalenvironment.Waterpurificationtreatmenttocleanwastewaterbeforeitleavesthefactoryandcapturingandrecyclingofwasteexhaustgasestogenerateenergywouldbeexamplesofenvironmentalinternalfailurecosts.Theykeyhereisthatwastewaterhasbeenproducedwhichisafailurecost,butithasbeencleanedbeforeleavingthefactory,makingitaninternalfailurecost.Likewise,wasteexhaustgaseshavebeenproduced,butthesehavebeencapturedandrecycledwithinthefactory.Environmentalpreventioncostsrelatetoactivitiesormeasurewhichaimtoavoidthepollutionorwastageoccurring.Insulationofheatingpipesinthefactorytoreduceheatlossandfittingofcarbonfilterstomachineprocessestoreducecarbonemissionswouldcomeunderthisheading.Environmentaldetectioncostsrelatetothecostsincurredtotestthelevelsofemissionsandwastagetoensurethattheorganisationisbeingcompliantwithinternalstandardsandexternalregulations.Qualitycontrolinspectionstomonitorpollutionlevelsinwaterleavingaproductionprocessandpowerusagemeasuringsystemtomonitorenergyconsumptionwithinthefactorywouldcomeunderthisheading.Externalfailurecostsrelatetopollutionwhichhasaffectedtheoutsideenvironment.Paymentoffinesforbreachingenvironmentalregulationsintheindustryandpublicrelationscoststoremedyreputationaldamagecausedbyaccidentalriverpollutionwouldbeexamplesofenvironmentalexternalfailurecosts.Anumberofcandidatesdidnotanswerthequestionwhichwasaskedandinsteadgavetheanswerforthetwoenvironmentalpreventioncosts,orthetwoenvironmentaldetectioncostsorthetwoenvironmentalexternalfailurecosts.Environmentalmanagementaccountingisanimportantareaandcandidatesshouldensurethattheyarefamiliarwiththedifferentcategoriesofenvironmentalcosts.Theyshouldalsoreadtherequirementsofthequestioncarefully.61.Examiner’sreportSeptember2019.Acompanygrowsdifferenttypesoftealeavesandblendsthemtogether.Thetealeavesarepickedbyhandbecausetoomanyleavesweredamagedandwastedwhenpickingmachineswereused.Thetealeavesarethendriedandprocessedandanywasteproducedisrecycled.Thecompanyregularlytestsitsteaforcontaminants,inlinewithfoodsafetylegislation.Itrecentlyidentifiedthatoneteaplantationcontainedhighlevelsofcontaminatedsoilaftertheuseofanewpesticide.Identify,byselectingtherelevantboxinthetablebelow,theenvironmentalcostclassificationofeachofthefollowingcosts.（分别用1234四个数字代表下面四个环境成本分类1PREVENTION2DETECTION3INTERNALFAILURE4EXTERNALFAILURE），请问按照顺序填写下面四个成本对应的成本分类——Costincurredtocleancontaminatedsoil，Staffcostforpickingleavesbyhand，Recyclingwastecost，Costincurredfortestingteaforcontaminants（答案示例：1234）[填空题]*_________________________________(答案：4132)答案解析：Thecostincurredtocleancontaminatedsoilisanexternalfailurecost.Thisisbecausethiscosthasarisenasaresultofdischargingcontaminantsintotheexternalenvironment.Thestaffcostforpickingleavesbyhandisapreventioncost.Thepickingmachinesdamagetoomanyleaveswhichcauseswaste,thereforehandpickingleavespreventsthiswastage.Therecyclingwastecostisaninternalfailurecostbecauseitiswastewhichiscreatedbythebusinessbutisdealtwithbythecompanysothatitisnotreleasedintotheenvironment.Thecostincurredfortestingteaforcontaminantsisadetectioncostastestingtheteaensuresthatthecompanyiscompliantwithlegislation.62.Examiner’sreportSeptember2017.Whichofthefollowingshouldbecategorisedasenvironmentalfailurecostsbyanairlinecompany?（1）Compensationpaymentstoresidentslivingclosetoairportsfornoisepollutioncausedbytheiraircraft.（2）Airpollutionduetotheairline’scarbonemissionsfromtheiraircraftengines.（3）Penaltiespaidbytheairlinetothegovernmentforbreachingenvironmentalregulations.[单选题]*A2onlyB1,2and3(正确答案)C1and3onlyD2and3only答案解析：Environmentalfailurecostsarecostsincurredasaresultofenvironmentalissuesbeingcreatedeitherinternallyoroutsidethecompany.Thesecanbefinancialorsocietalcosts.Compensation,penaltiesandairpollutionareallenvironmentalfailurecosts.Thisisagoodexampleofwhycoveringthewholesyllabusisimportant.Environmentalmanagementaccountingisoftenanareawhichisoverlooked.63.PastyearpaperDecember2016.Flowcostaccountingisatechniquewhichcanbeusedtoaccountforenvironmentalcosts.Inputsandoutputsaremeasuredthrougheachindividualprocessofproduction.WhichofthefollowingisNOTacategoryusedwithinflowcostaccounting?[单选题]*AMaterialflowsBSystemflowsCDeliveryanddisposalflowsDWasteflows(正确答案)答案解析：Wasteflowsarenotacategoryusedwithinflowcostaccounting,howevertheotherthreecategoriesare.64.PastyearpaperSeptember2016.Differentmanagementaccountingtechniquescanbeusedtoaccountforenvironmentalcosts.Oneofthesetechniquesinvolvesanalysingcostsunderthreedistinctcategories:material,system,anddeliveryanddisposal.Whatisthistechniqueknownas?[单选题]*AActivity-basedcostingBLife-cyclecostingCInput-outputanalysisDFlowcostaccounting(正确答案)答案解析：Underasystemofflowcostaccountingmaterialflowsaredividedintothreecategories–material,system,anddeliveryanddisposal65.SpecimenexamSeptember2016.Whichofthefollowingstatementsregardingenvironmentalcostaccountingaretrue?（1）Themajorityofenvironmentalcostsarealreadycapturedwithinatypicalorganisation’saccountingsystem.Thedifficultyliesinidentifyingthem.（2）Input/outputanalysisdividesmaterialflowswithinanorganisationintothreecategories:materialflows;systemflows;anddeliveryanddisposalflows.（3）Oneofthecostcategoriesusedinenvironmentalactivity-basedcostingisenvironment-drivencostswhichisusedforcostswhichcanbedirectlytraced