2021 ACCA F5业绩管理(西安交通大学) 最新满分章节测试答案

本答案对应课程为:点我自动跳转查看
本课程起止时间为:2021-09-13到2022-01-31
本篇答案更新状态:已完结

【作业】Part 4 CVP analysis 4.CVP analysis

1、 问题:Hair Co manufactures three types of electrical goods for hair: curlers (C), straightening irons (S) and dryers (D). The budgeted sales prices and volumes for the next year are as follows:C                  S                 DSelling price                   $110                  $160                    $120Units                         20,000               22,000               26,000Each product is made using a different mix of the same materials and labour. Product S also uses new revolutionary technology for which the company obtained a ten-year patent two years ago. The budgeted sales volumes for all the products have been calculated by adding 10% to last year’s sales. The standard cost card for each product is shown below.C$                S$               D$Material 1                 12                28                16Material 2                 8                  22                26Skilled labour          16                34                22Unskilled labour             14                20                28Both skilled and unskilled labour costs are variable.The general fixed overheads are expected to be $640,000 for the next year.Required:(a) Calculate the weighted average contribution to sales ratio for Hair Co. (b) Calculate the total break-even sales revenue for the next year for Hair Co.
评分规则: 【 每个小题计算正确得两分；若计算方法正确，计算结果错误，得1分，否则不得分
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2、 问题:                                                  Product x              Product ySales price                                     $50                            $60Variable cost                                  $30                            $45Contribution per unit                     $20                            $15Budgeted sales (units)                    20,000                        10,000The management assumed constant sale mix.Required: To make CVP analysis and PV chart.
评分规则: 【 CVP分析2分；画出PV chart得2分
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【作业】Part 2 Activity Based Costing 2 Activity Based Costing

1、 问题:Dodo Ltd manufactures three products, A, B and C. Data for the period just ended is as follows:Total production overheads for Dodo Ltd amount to $190,000.Required (a)    Calculate the profit per unit obtained on each product if production overheads are absorbed on the basis of labour hours (Traditional Absorption Costing).The following data is now also available: Required(b)  Using ABC, show the cost and gross profit per unit for each product during the period and contrast this with the profit calculated using absorption costing. 
评分规则: 【 （a）每个产品计算正确得1分，共3分
（b）计算每个产品cost/gross profit得1分，共3分
（b）将计算结果与absorption costing对比得两分，言之有理即可
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【作业】Part1 Cost Accounting Approaches 1 Costing

1、 问题:Please illustrate the principles of absorptionn costing.
评分规则: 【 指出fixed production overhead的分摊
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2、 问题:How to calculate overhead absorption rates? Please list the equation.
评分规则: 【 公式列示正确得1分，否则不得分
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3、 问题:Please illustrate advantages and disadvantages of absorption costing.
评分规则: 【 答出两点优点得1分，言之有理即可
答出两点缺点得1分，言之有理即可
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4、 问题:How to calcutate contribution margin?
评分规则: 【 用文字或公式表述均可，表述正确得1分
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【作业】Part 3 Target Costing 3 Target Costing

1、 问题:Sam produces rabbit hutches. He is about to launch a new top of the range hutch which he believes he can sell for $125. He demands a margin of 25% on sales.Cost information for the new hutch is as follows:Timber – Good quality timber is essential – the hutch needs 10m of good quality timber. Sam can acquire this at a cost of $48.Felt roofing material – 2m2 are required. Roofing material costs $17.50 / m2Wire – 1m of wire is needed at a cost of $1.50 per metreLabour – The hutch will take 2 hours to construct, labour is paid at $7 / hourVariable overhead – These will be incurred at a rate of $1.50 per labour hourRequired: Calculate the target cost of new hutch and identify any cost gap that may exist
评分规则: 【 计算target cost得两分
识别cost gap得两分
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2、 问题:MN Ltd manufactures automated industrial trolleys, known as TRLs. Each TRL sells for $2,000 and the material cost per unit is $600. Labour and variable overhead are $5,500 and $8,000 per week respectively. Fixed production costs are $450,000 per annum and marketing and administrative costs are $265,000 per annum.The trolleys are made on three different machines. Machine X makes the four frame panels required for each TRL. Its maximum output is 180 frame panels per week. Machine X is old and unreliable and it breaks down from time to time. It is estimated that, on average, between 15 and 20 hours of production are lost per month. Machine Y can manufacture parts for 52 TRLs per week and machine Z, which is old but reasonably reliable, can process and assemble 30 TRLs per week.The company has recently introduced a just-in-time (JIT) system and it is company policy to hold little work-in-progress and no finished goods inventory from week to week. The company operates a 40-hour week, 48 weeks a year.Required: Calculate throughput accounting ratio for the key resource for an average hour.
评分规则: 【 共3分；过程分2分，结果正确再得1分
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【作业】Part 5 Limiting factor analysis 5 Limiting factor analysis

1、 问题:Jam & Sponge has just changed its cake mix and is struggling to   cope with increased demand for its cakes. Machine time available is 300 hours   per week.Information per   batch:FairyButterflyPixieSales price $ 150$ 120$ 100Variable cost 100 8070Fixed cost  20 20 20 Profit 30 20 10 Machine time per   batch 5hrs 2hrs 1hr Demand per week 50 50 50  Required    (a)What is the optimal production plan? (b) What would happen if five extra machine hours were made available? (c) What is the shadow price of one machine hour? 
评分规则: 【 每小题计算正确得两分；若计算结果错误计算方法正确得1分
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2、 问题:PH plc produces three different products and has adopted throughput accounting for its short-term decisions. The employees are guaranteed a weekly salary that is equivalent to their normal working hours paid at their normal hourly rate of $7 per hour.Costs and selling prices per batch are as follows: AdamJames  Luke   $/batch$/batch  $/batch  Selling price340450270Material K ($5/kg)15012090Material L ($10/kg)709040Material M ($15/kg)307545Labour ($7/hour)212842Factory costs absorbed208040PH plc is preparing its production plans and has estimated the maximum demand from its customers to be as follows:Batches Adam                                                            500James                                                                  400Luke                                                                     350However, these demand maximums do not include a contract for the delivery of 50 batches of each product to an important customer. If this minimum contract is not satisfied, then PH plc has to pay a substantial financial penalty for non-delivery. Material L is in short supply and the maximum amount available is 7,000 kg.Required: Prepare calculations to determine the production mix that will maximise the profit of PH plc.
评分规则: 【 共4分；计算过程分3分。结果1分
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【作业】Part 6 Pricing 6 Pricing

1、 问题:A football club charges $12 per ticket for home game. Average attendance at these regular games is 16,000. When price was increased by $1 per ticket, attendance fell by 2,500.Required Determine the price elasticity of demand if ticket price increases from $12 to $13.
评分规则: 【 结果计算正确得2分；若结果错误但方法正确，过程得1分
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