考前21年9月冲刺讲义pm模考解析

PM--SectionSection6.6.5.SectionWhichofthefollowingstatementsabouttargetcostingisNOTTargetcostingiswell-suitedfortheindustrywhichhaslittlefixedcostTargetcostingimplements nning,costmanagement,andcostreduction，throughthewholelifeoftheTargetcostingcouldpromotetheachievementofsalesTargetcostingcanbeveryusefulinthemoderncompetitiveQ3--review①①Product②③④Targetselling ⑥⑦PrepareEstimatedcost⑥⑦PrepareEstimatedcost(projectedcost)basedoncurrentCalculatecostgap=Estimatedcost-Target ：Specialistcostandmanagementaccountingtechniques-Targetcosting-选项选项选项TheThecurrentlygrowsandsellsapplestoawholesaler.Inspiredbythetrendofonlinenstoestablishanonlineshoptosellapplesdirectlytoitscustomers,in cementoftheInordertoevaluatetheproject,someinformationhasbeengathered.ArethefollowingstatementstrueorThecostofestablishinganonlineshopisanincrementalcostiftheprojectisacceptedbyThesalarypaidtoworkerswhopickapplesfromthetreesmustnotbetakenintoconsiderationwhenmakingtheThetotalsalesrevenueofapplesfromthecurrentwholesalerisrelevanttotheTheestimatedonlinesalesrevenueofapplesisrelevanttothe ：Decision-makingtechniques-Relevantcostsandshort-termdecisions- Attheendof20X1,aninvestmentcentrehasnetassetsof$1mandannualoperatingprofitsof$200,000.However,thebookkeeperforgottoaccountforthefollowing:Amachinewithanetbookvalueof$30,000wassoldatthestartoftheyearfor$50,000andre cedwithamachinecosting$250,000.Boththepurchaseandsalearecashtransactions.Nodepreciationischargedintheyearofpurchaseordisposal.Theinvestmentcentrecalculatesreturnoninvestment(ROI)basedonclosingnetassets.Assumingnootherchangestoprofitornetassets,whatisthereturnoninvestment(ROI)forthe ：Performancemeasurementandcontrol-Performancemeasurementinprivatesectororganisations-oninvestment解析Revisedannualprofit$200,000$20,000profitonthesaleoftheassetRevisednetassets=$1,000,000-$30,000NBV+$50,000cash-$250,000cash+$250,000asset=$1,020,000ROI=($220,000/$1,020,000)х100=21.6%Q10--reviewRI=profit-costofcapitalVScostofVS=totalasset-total=totalasset-current=NCA+netcurrent 当题目什么也没描述/basedontheopeningasset/atthestartoftheCE0basedontheclosingasset/attheendoftheyear期末法CE1atthemidoftheyearCECEOVSDivisionAhaslimitedskilledlabourandisoperatingatfullcapacitymakingproductY.Ithasbeenaskedtosupplydifferentproduct,x,todivisionB.DivisionBcurrentlysourcesthisproductexternallyfor$700perThesamegradeofmaterialsandlabourisusedinbothproducts.ThecostcardsforeachproductareshownSellingDirectmaterials($40perDirectlabour($10perApportionedfixed($15per46Usinganopportunitycostapproachtotransferpricing,whatistheminimumtransfer$知识点：Performancemeasurementandcontrol-Performancemeasurementinprivatesectororganisations-=A12--review12general Minprice:sparecapacity:fullcapaity：MC+opportunitycost/marketprice-potentialinternalsavedum:lowerof(1)lowestmarket(2)sellingpriceofFG-furtherprocessing3A:sales：toTo(VC):((FC)Group:makeorbuyB:sales:soldFGto(cost)furtherprocessFrom4Marketbased（缺点CostSectionBBCoisabusinesswhichmanufacturescomputerlaptopbatteriesandithasdevelopedanewbatterywhichhasausagetimethanbatteriescurrentlyavailableinThesellingpriceofthebatteryisforecasttobe$50.The umproductioncapacityofBCois260,000units.The’smanagementaccountantiscurrentlypreparinganannualflexiblebudgetandhascollectedthefollowinginformationso$$$MaterialLabourFixedInadditiontotheabovecosts,themanagementaccountantestimatesthatforeachincrementof50,000unitsonesupervisorwillneedtobeemployed.Asupervisor’sannualsalaryisTheproductionmanagerdoesnotunderstandwhytheflexiblebudgetshavebeenproducedashehasalwaysusedabudgetBCo--Assumingthebudgetedfiguresarecorrect,whatwouldtheflexedtotalproductioncostbeifproductionis80%um$BCo--答案知识 现在基于的量是BCo--ThemanagementaccountanthassaidthatamachinemaintenancecostwasnotincludedintheflexiblebudgetneedstobetakenintoThenewbatterywillbemanufacturedonamachinecurrentlyownedbyBCowhichwaspreviouslyusedforaproductwhichhasnowbeendis .Themanagementaccountantestimatesthatevery1,000unitswilltake15hourstoproduce.Theannualmachinehoursandmaintenancecostsforthemachineforthelastfouryearshavebeenasfollows:MachineMaintenanceWhatistheestimatedmaintenancecostifproductionofthebatteryis80% umBCo--答案知识 ysisinbudgeting-High-low设y=a+bx.把(1800，450,000)(5,000，850,000)代入方程，解得y=125x+225,000BCo--Inthefirstmonthofproductionofthenewbattery,actualsaleswere18,000unitsandthesalesrevenueachieved$702,000.ThebudgetedsalesunitswereBasedonthisinformation,whichofthefollowingstatementsisWhenthebudgetisflexed,thesalesvariancewillonlyincludethesalespriceWhenthebudgetisflexed,thesalesvariancewillincludeboththesalesvolumeandsalespriceWhenthebudgetisflexed,thesalesvariancewillonlyincludethesalesvolumeWhenthebudgetisflexed,thesalesvariancewillincludethesalesmixand tyvariancesandthesalespriceBCo--答案知识 ：Budgetingandcontrol-Typesofbudget-FlexibleSalespricevariance=（budgetsellingpriceperunit-actualsellingpriceperunit）*actualsoldSalesvolumevariance=(budgetsoldunits-actualsoldunits)*standmarginperBCo--WhichofthefollowingstatementsrelatingtothepreparationofaflexiblebudgetforthenewbatteryareTherangeofoutputoverwhichassumptionsabouthowcostswillbehavecouldbedifficulttoThebudgetcouldbetime-consumingtoproduceassplittingoutsemi-variablecostsmaynotbeThebudgetwillencourageallactivitiesandtheirvaluetotheorganisationtobereviewedandTheflexiblebudgetwillgivemanagersmoreopportunitytoincludebudgetaryslackthanafixedA1)and2)B1),2)andC1)andD2),3)andBCo--Q4-(c)Zero-basedbudgetingThethreemainstepsinvolvedinpreparingazero-basedbudgetareasActivitiesareidentifiedbymanagers.Managersare dtoconsiderdifferentwaysofperformingtheTheseactivitiesarethendescribedinwhatiscalleda‘decisionpackage’,ysesthecostofthestatesitsidentifiesalternativemethodsofachievingthesameestablishesperformancemeasuresfortheassessestheconsequenceofnotperformingtheactivityatallorofperformingitatdifferentManagementwillthenrankallthepackagesintheorderofdecreasingbenefitstotheorganisation.Thiswillhelpmanagementdecidewhattospendandwheretospendit.Thisrankingofthedecisionpackageshappensatnumerouslevelsoftheorganisation.Theresourcesarethenallocated,basedonorderofpriorityuptothespendingBCo--知识 解析也就是说某一项成本在不同的范围内，属于什么样的成本性态,就拿刚才的例子,到底多少units的时候他是固定的,多少量的时候又是半固定的,是要根据成本性态做的，如果性态预估 确，预算也会做 确这句话的意思是鼓 和评估所有活动及其价值，错误。这是zero- BCo--BCousesthebudgetarysystemtomanageitsoverallperformance.Themanagerforecastedthatrevenueinwouldbelessthanthebudget,andthereshouldbemoremarketingeffortsmadetoattractnewWhattypeofcontrolhasthemanagerA.DoubleloopfeedbackcontrolB.FeedforwardcontrolC.NegativefeedbackcontrolD.SingleloopfeedbackcontrolBCo--Q5-reviewBCo--答案知识 ：Budgetingandcontrol-Budgetarysystems-Budgetingcontrol解析 n n&budget)，属于positiveiWatchCo--Whichofthefollowingstatementsabout ysisis ysiscanhelp yse ysiscanhelpdecision-makersfindkeyriskfactors,thus,makesdecisionfor ysis fiesthepossibilityofchangeofeach ysismeasuresthesensitivityofexpectedresultstochangesinkeyiWatchCo--答案知识 C因为敏感性分析并没有考虑变量发生变化的概率，也就意味着没有考虑变量发生变化的风险。故正确。D敏感性分析衡量的是预期结果对于关键变量变化的敏感程度，从而让管理者找到关键风险点加以控制。iWatchCo--Arethefollowingstatementsaboutexpectedvaluetrueorfalse?Uncertaintyisthe fiablerisk.Expectedvalueisthelong-termaverageresultofrepeatedExpectedvalueconsiderstheprobabilityofpossiblees,butnottherangeofiWatchCo--知识 SectionQ31-CalculateboththenumberofcustomersHealthNutsneedstobreakevenandmarginofsafetyasapercentageformonthJuneThegymand(3Thecafe inwhateachofyourcalculationin lsHealthNutsabouttheperformanceofthegymandthecafe.(3Calculatethebudgetedtotalweightedaveragecontribution/sales(C/S)ratioandthebudgetedprofitpermonthforHealthNutsifitclosesthecafeandopensacrecheinstead.(6marks)AdviseHealthNuts,consideringbothfinancialandnon-financialfactors,whetheritshouldre cethecafewithacrecheandwhetherthecalculationsinpart(c)provideenoughinformationtomakesuchadecision.(6marks)Q31- Singleproduct Breakevenpoint

FixedUnit

FixedBreakevenrevenue=Breakevenpoint*sellingpriceperunitSalesvolumetoearnarequiredprofit=FixedcostsRequiredUnit

C/S

Marginofsafety=Budgeted-Break$：Marginofsafety=Budgetedsales-Breakevenunits：Marginofsafety=Budgetedsalesvolume-Breakevensale（units-Q31- Multipleproduct TotalcontributionperWeightedaverageC/SratioBreak-evenpoint

TotalrevenuepermixFixedcostsWeightedaverageunitFixedBreak-evenrevenue=WeightedaverageC/SSalesrevenuetoearnarequiredprofit=FixedcostsRequiredWeightedaverageC/SQ31-Calculationofbreakevenpointforthe2Calculationofmarginofsafetyforthe1CalculationofbreakevenpointfortheCalculationofmarginofsafetyforthe5ExnationrelatingtothebreakevenpointsExnationrelatingtothemarginsof3Calculationofweightedave.C/SratioforthegymandCalculationofthebudgetedprofitforthegymand6Adviceastotheviabilityofclosingthecafeandopeningthe66Q31- BEP