知识点串讲讲义一二

PM6Thetotalexamtimeis3hours.Priortothestartoftheexamcandidatesaregivenanextra10minutestoreadtheexaminstructions.SectionAoftheexamcomprises15objectivetestquestionsof2markseach.SectionBoftheexamcomprisesofthreecasestylequestions.Theseeachcontainfiveobjectivetestquestionswhicharebasedaroundacommonscenario.30’SectionCoftheexamcomprisestwo20markconstructedresponsequestions.SectionCquestionswillcomefromdecisionmakingtechniques,budgetingandcontroland/orperformancemeasurementandcontrolareasofthesyllabusandinformationsystems.TheA andsystemsfororganisationalManagingSourcesofInformationsystemsand ManagingControlsandprocedureswhichmaybenecessarytoensurethesecurityofhighlyinformationthatisnotforexternalconsumption题源：Examiner’sreport2019March ’sboardofdirectorswererecentlyembarrassedwhenaveryunhappyjuniorhumanresourceseddetailsoftheirsalariestothe Aninvestigationrevealedthatthehumanresourcesdirectorhadlenthisusernameandpasswordtothejunioremployeesothatroutinemaintenanceofthehumanresourcesdatabasecouldbeconductedwhilstthedirectorwasonvacation.Duringthedirector’svacation,thejunioremployeehadusedthedirector’susernameandpasswordtoaccesstheboard’ssalaryrecords.Whichofthefollowingcontrolscouldhavehelpedtopreventthisbreach MonitoringthedatabasesystemlogsonadailybasistoseewhatinformationisbeingBuildinglevelsofaccessintothedatabasesothatonlyseniorstaffhaveaccesstoboard allthehumanresourcerecordsforsalariesonaseparateHaving ofregularlyupdatingthepasswordsrequiredtoaccessthe 故本题选择SourcesofCostofIndirectcostsofproducingTherearethreetypesofcostsforanorganizationtoproduce,collectandprocesstheinternalDirectdatacapturecosts(i.e.usingtechnologytocaptureProcessIndirectcostsofinternalDirectdataUseofbarcodesandscannerstorecordUseofRFID(radiofrequencyidentification)tagstoidentify,locateandtrack(e.g.,trackingvehicles,staff,inventory)ProcessEmployeetimespentfillinginpurchaseTimetakenbystafftoinputdataintoproductionCompletionoftimesheetbyIndirectcostsofproducingStorageofsalesinformationnolongersenttostaffonmattersthatdonotrelatetoDuplicationof题源：Examiner’sreport2018DecemberThefollowingcostsrelatetomanagementaccountinginformationforKiteCoforApril$EmployeetimespentfillinginpurchaseUseofbarcodesandscannerstorecordStorageofsalesinformationnolongerTimetakenbystafftoinputdataintoproductionWhatwerethetotaldirectdatacapturecostsforKiteCoforApril答案解析：本 的是考生对于直接获取成本的理producingInformationsystemsand MaincharacteristicsofinformationTransactionprocessingManagementinformationExecutiveinformationEnterprise nningCustomerrelationshipmanagement题源：2016SeptemberAmanufacturerandretailerofkitchensintroducesanenterprise nningWhichofthefollowingisNOTlikelytobeapotentialbenefitofintroducingthisSchedulesoflabourarepreparedforInventoryrecordsareupdatedSalesarerecordedintothefinancialCriticalstrategicinformationcanbe答案解析：本 的是考生对于不同管理信息系统特征的掌BigBenefitsofbigdata,dataminingand ytics Decision-PerformanceData:arangeofdatacanbecollectedfromvarioussources–thisisrawdataandnotparticularlyusefulinthisform.Information:Therawdatacanbe ysedtolookfortrendsorpatterns,forexampleitmayappearthatthereisalinkbetweenthepurchaseofaparticularproductandaparticulargroupofcustomers.Thisisinformation.Knowledge:Theinformationcanbe ysedfurthertoestablishhowtheidentifiedlinksareconnected.Knowingthedetailsofexactlywhattypesofcustomersbuyaparticularproductorfavourparticularproductfeaturesisknowledge.Wisdom:Theknowledgegatheredcanbeusedtomakeinformedbusinessdecisions.TheBSpecialistcostandmanagementaccountingActivity-basedLife-cycleThroughputEnvironmental Throughput利润表推CalculatecostsperdriverandperunitusingGroupoverheadsintocostpoolsbyIdentifycostOHincostOAR

totalnumberofcostAbsorbtheoverheadsintothe题源：Examiner’sreport2019JuneMaribelaComakesarangeofproductsandsellsthemonline.Itusesactivity-basedcostingtoallocatecoststoitsproducts.ItstwomostsuccessfulproductsareABC1andABC2butitmakesapproxima y20otherproductsinitsfactory.The processesanddespatches12millionorderseachyearoveritsentireproductrange.InformationrelatingtoABC1andABC2isasThetotalpackinganddespatchingcostpoolforMaribelaCois$18millioneachSalesvolume(units)

108

2.4WhatisthepackinganddespatchingcostperunitofABC1(totwo 答案解析：注意OAR的计 是，OAR OHincostpooltotalnumberofcostdriver

，其分母是所有的成中已经强调公司makesarangeofproducts，即不止ABC1与ABC2，切勿只计算这两个产品ordersnumber作为分母12millionOAR= $1812million8因为8unitsofABC1inanordercostperunitis$1.508保留两位即$0.19，故答案选DTargetDeriveatargetcostinmanufacturingandserviceEstimatedProductCost–TargetCost=CostThedifficultiesofusingtargetcostinginserviceSimultaneity–createdattimeHeterogeneity–quality/consistencyIntangibility–ofwhatisPerishability–cannotmakeinadvanceandstore题源：Examiner’sreport2017December hasatargetmark-upof25%andsellsintoacompetitivemarketwherethemarketpriceif$120perunit.The ’scurrentcostsperunitare$46forvariablecostsand$60forfixedcosts,andithasabudgetedoutputof10,000units.Whatistheminimumproductionrequiredtoclosethetargetcost11,77813,63611,04212,000答案解析：首先可以计算出目标成本，$120=$96。而currentcosts是$106,其中变动部分为$46，固定分为$60降到$50则最低产量为12,000units。Derivealife-cyclecostorprofitinmanufacturingandserviceThroughputDefinitionofthroughputTheoryofCalculateandinterpret𝑻𝒉𝒓𝒐𝒖𝒈𝒉𝒑𝒖𝒕𝒓𝒆𝒕𝒖𝒓𝒏𝒑𝒆𝒓𝒃𝒐𝒕𝒕𝒍𝒆𝒏𝒆𝒄𝒌𝒉𝒐𝒖𝒓𝑶𝒑𝒆𝒓𝒂𝒕𝒊𝒐𝒏𝒂𝒍𝒄𝒐𝒔𝒕𝒑𝒆𝒓𝒃𝒐𝒕𝒕𝒍𝒆𝒏𝒆𝒄𝒌𝒉𝒐𝒖𝒓

𝐬𝐚𝐥𝐞𝐬𝐫𝐞𝐯𝐞𝐧𝐮𝐞−𝐝𝐢𝐫𝐞𝐜𝐭𝐮𝐬𝐚𝐠𝐞𝐨𝐟𝐛𝐨𝐭𝐭𝐥𝐞𝐧𝐞𝐜𝐤𝐫𝐞𝐬𝐨𝐮𝐫𝐜𝐞𝐬𝐢𝐧𝒕𝒐𝒕𝒂𝒍𝒇𝒂𝒄𝒕𝒐𝒓𝒚𝑻𝑷𝑨𝑹

𝐭𝐨𝐭𝐚𝐥𝐮𝐧𝐢𝐭𝐬𝐨𝐟𝐛𝐨𝐭𝐭𝐥𝐞𝐧𝐞𝐜𝐤𝑻𝒉𝒓𝒐𝒖𝒈𝒉𝒑𝒖𝒕𝒓𝒆𝒕𝒖𝒓𝒏𝒑𝒆𝒓𝒃𝒐𝒕𝒕𝒍𝒆𝒏𝒆𝒄𝒌𝑶𝒑𝒆𝒓𝒂𝒕𝒊𝒐𝒏𝒂𝒍𝒄𝒐𝒔𝒕𝒑𝒆𝒓𝒃𝒐𝒕𝒕𝒍𝒆𝒏𝒆𝒄𝒌Applythroughputaccountingtoamulti-productdecision-making题源：Examiner’sreport2021MarchAmanufacturing usesmachineC,whichisoperationalforfivehoursadaytomanufacturefourproducts:W,X,YandZ.Factorycostsare$150,000perday.The usesthroughputaccountinganditsobjectiveisto iseprofits.InformationrelatingtotheseproductsisasProductionratepermachinehour(units)Sellingpriceperunit($)Materialcostperunit($)costperunit($)WXYZIfthe isnotabletoincreasetheavailabilityofmachineC’soperationalhours,whatistheproductionrankingofproductY?答案解析：本 的是产量会计下如何进多个产品的生产决我们可以根据TPAR也可以根据throughputreturnpermachinehour来进行排序。一般用后者，计算简单故产品Y应当最后生成，本题选择DEnvironmentalEnvironmentalMethodsaccountingforenvironmental题源：Examiner’sreport2020September/DecemberWhichTWOofthefollowingactivitiesareenvironmentalINTERNALfailureQualitycontrolinspectionstomonitorpollutionlevelsinwaterleavingaproductionWaterpurificationtreatmenttocleanwastewaterbeforeitleavestheFittingofcarbonfilterstomachineprocessestoreducecarbonPowerusagemeasuringsystemtomonitorenergyconsumptionwithinthePaymentoffinesforbreachingenvironmentalregulationsintheInsulationofheatingpipesinthefactorytoreduceheatPublicrelationscoststoremedyreputationaldamagecausedbyaccidentalriverCapturingandrecyclingofwasteexhaustgasestogenerate答案：B和解析：需要熟知四种环境成本的分类，除了内部失败成本外，还有下列三种Environmentalpreventioncostsrelatetoactivitiesormeasurewhichaimtoavoidthepollutionorwastageoccurring.CFEnvironmentaldetectioncostsrelatetothecostsincurredtotestthelevelsofemissionsandwastagetoensurethattheorganisationisbeingcompliantwithinternalstandardsandexternalregulations.ADExternalfailurecostsrelatetopollutionwhichhasaffectedtheoutsideenvironment.E题源：Examiner’sreport2021September/December 'sactualproductionfiguresforabatchofproductsareasIntermsofenvironmentalcostcategorisations,howwouldthenormalandabnormallossesbeNormalloss=PotentiallyhiddenNormalloss=PotentiallyhiddenNormalloss=ConventionalNormalloss=Conventional

Abnormalloss=ConventionalcostsAbnormalloss=ContingentcostsAbnormalloss=ContingentcostsAbnormalloss=Contingentcosts答案解析：需要熟知四种环境成本的分类，USEnvironmentalProtectionAgency将环境成本分为以下四Conventionalcosts:rawmaterialandenergycostshavingenvironmentalPotentiallyhiddencosts:costscapturedbyaccountingsystemsbutthenlosingtheiridentityin‘generalContingentcosts:coststobeincurredatafuturedate–forexample,clean-upImageandrelationshipcosts:coststhat,bytheirnature,areintangible,forexample,thecostsofpreparingenvironmentalreports.TheCDecision-makingRelevant Costvolume LimitingPricingMake-or-buyandothershort-termDealingwithriskanduncertaintyindecision- ysis:looksprimarilyattheeffectsofvolumeto𝒕𝒐𝒕𝒂𝒍𝒇𝒊𝒙𝒆𝒅𝒃𝒓𝒆𝒂𝒌𝒆𝒗𝒆𝒏𝒊𝒏𝒖𝒏𝒕𝒊𝒔=𝒄𝒐𝒏𝒕𝒓𝒊𝒃𝒖𝒕𝒊𝒐𝒏𝒑𝒆𝒓 𝒃𝒓𝒆𝒂𝒌𝒆𝒗𝒆𝒏𝒊𝒏𝒓𝒆𝒗𝒆𝒏𝒖𝒆𝒕𝒐𝒕𝒂𝒍𝒇𝒊𝒙𝒆𝒅𝒄𝒐𝒔𝒕+𝒕𝒂𝒓𝒈𝒆𝒕

𝒕𝒐𝒕𝒂𝒍𝒇𝒊𝒙𝒆𝒅𝒄𝒔𝒂𝒍𝒆𝒔𝒗𝒐𝒍𝒖𝒎𝒆𝒕𝒐𝒂𝒄𝒉𝒊𝒆𝒗𝒆𝒂𝒕𝒂𝒓𝒈𝒆𝒕𝒑𝒓𝒐𝒇𝒊𝒕

𝒄𝒐𝒏𝒕𝒓𝒊𝒃𝒖𝒕𝒊𝒐𝒏𝒑𝒆𝒓𝒔𝒂𝒍𝒆𝒔𝒓𝒆𝒗𝒆𝒏𝒖𝒆𝒕𝒐𝒂𝒄𝒉𝒊𝒆𝒗𝒆𝒂𝒕𝒂𝒓𝒈𝒆𝒕𝒑𝒓𝒐𝒇𝒊𝒕

𝒕𝒐𝒕𝒂𝒍𝒇𝒊𝒙𝒆𝒅𝒄𝒐𝒔𝒕+𝒕𝒂𝒓𝒈𝒆𝒕𝒄𝑴𝒐𝑺𝒊𝒏𝒖𝒏𝒊𝒕𝒔=𝒃𝒖𝒅𝒈𝒆𝒕𝒔𝒂𝒍𝒆𝒔𝒖𝒏𝒊𝒕𝒔−𝒃𝒓𝒆𝒂𝒌𝒆𝒗𝒆𝒏𝑴𝒐𝑺𝒊𝒏𝒓𝒆𝒗𝒆𝒏𝒖𝒆=𝒃𝒖𝒅𝒈𝒆𝒕𝒔𝒂𝒍𝒆𝒔𝒓𝒆𝒗𝒆𝒏𝒖𝒆−𝒃𝒓𝒆𝒂𝒌𝒆𝒗𝒆𝒏𝑴𝒐𝑺𝒊𝒏𝑴𝒐𝑺𝒂𝒔%=𝒃𝒖𝒅𝒈𝒆𝒕𝐖𝐞𝐢𝐠𝐡𝐭𝐞𝐝𝐚𝐯𝐞𝐫𝐚𝐠𝐞𝐜𝐨𝐧𝐭𝐫𝐢𝐛𝐮𝐭𝐢𝐨𝐧𝐩𝐞𝐫𝐮𝐧𝐢𝐭

𝒕𝒐𝒕𝒂𝒍𝒕𝒐𝒕𝒂𝒍𝐖𝐞𝐢𝐠𝐡𝐭𝐞𝐝𝐚𝐯𝐞𝐫𝐚𝐠𝐞𝐬𝐫𝐚𝐭𝐢𝐨

𝒕𝒐𝒕𝒂𝒍𝒕𝒐𝒕𝒂𝒍Breakeveninunits 𝑻𝒐𝒕𝒂𝒍𝒇𝒊𝒙𝒆𝒅𝒘𝒆𝒊𝒈𝒉𝒕𝒆𝒅−𝒂𝒗𝒆𝒓𝒂𝒈𝒆𝑪𝒐𝒏𝒕𝒓𝒊𝒃𝒖𝒕𝒊𝒐𝒏𝒑𝒆𝒓Breakeven 𝑻𝒐𝒕𝒂𝒍𝒇𝒊𝒙𝒆𝒅𝒘𝒆𝒊𝒈𝒉𝒕𝒆𝒅−𝒂𝒗𝒆𝒓𝒂𝒈𝒆𝑺Salesvolumetoachieveatargetprofit 𝑻𝒐𝒕𝒂𝒍𝒇𝒊𝒙𝒆𝒅𝒄𝒐𝒔𝒕+𝑻𝒂𝒓𝒈𝒆𝒕𝒘𝒆𝒊𝒈𝒉𝒕𝒆𝒅−𝒂𝒗𝒆𝒓𝒂𝒈𝒆𝑪𝒐𝒏𝒕𝒓𝒊𝒃𝒖𝒕𝒊𝒐𝒏𝒑𝒆𝒓Salesrevenuetoachieveatargetprofit=𝑻𝒐𝒕𝒂𝒍𝒇𝒊𝒙𝒆𝒅𝒄𝒐𝒔𝒕+𝑻𝒂𝒓𝒈𝒆𝒕𝒘𝒆𝒊𝒈𝒉𝒕𝒆𝒅−𝒂𝒗𝒆𝒓𝒂𝒈𝒆𝑪Cost/RevenueBEin

Fixed

BEin

Production/SalesvolumeProfit

Profit/volumechart(P/V

MoSin

SalesvolumeFixedAssumetherearethreeproductsA,BandCalculateC/Sratioofeachproductbeingsoldandranktheproductsinorderofprofitability(fromhightolow).DrawlineKM.TheslopeofKMisC/SratioofproductA.MshowstheprofitearnedbyproductA.DrawlineMNwhichrepresentstheprofitearnedbyproductBwhichhaslowerC/SratiothanproductA.DrawlineNPwhichrepresentstheleastprofitableproductC.DrawthelinejoiningpointsKandP.ThislineKPreflectstheaverageprofitabilityofthethreeproducts.EachpointonthelineKPrepresentstheprofitearnedforthefixedsalesmix.Thebreakevenpointonlyappliesiftheproductsaresoldinthestandardproductmix.

Multi-productProfit/volumeCumulativeCumulative$NMK题源：Examiner’sreport2019March makestwoproductswiththefollowingProductProductContributiontoSellingpriceperum8,0003,000FixedcostsareWhatistheminimumrevenuerequiredforproductiontobreak答案ratio进行，所以不能使用Breakevenrevenue= 𝑻𝒐𝒕𝒂𝒍𝒇𝒊𝒙𝒆𝒅𝒄𝒐𝒔𝒕𝒘𝒆𝒊𝒈𝒉𝒕𝒆𝒅−𝒂𝒗𝒆𝒓𝒂𝒈𝒆𝑺正确计算如下因为Y的C/Sratio更大，因此应当优先销售产品Y，Y的单位贡献是0.5x$4.80$2.40，最大市场需求为3,000units，全部满足后可产生收入$14,400(3,000units$4.80)，贡献$7,200(3,000units×$2.40)，覆盖掉固定成本$9,000后，还剩余$1,800的贡献/固定成本需要X的销售来产生因此，总的盈亏平衡的收入为$6,000+$14,400=$20,400。故本题选择ALimiting SingleLimitingAccording“contributionperunitofthescarceresource”foreachMultiplescarceresourceLinearprogrammingSimultaneousShadowOneresourceisnotusedfullyand umdemandofoneproductisnotbeenIfSlackishigh,itmeansinefficientuseoftheresource.Ifpossible,theresourcecanbereallocatedtootherpartofbusiness.IfSlackislow,itmeansitmayturntoBindingconstraintssoon.Weneedbackupntofindmoresupply.InformationperSalesVariableFixedDemandperMachinehourper12105Quotedpriceper*Machinetimeavailableisupto1000hoursper本题需计算extracostperhour其中的extracost是报价与VC之间的不InformationperQuotedpriceperVariableExtracostsperMachinehourper12105ExtracostspermachinehoursavedMakingin

Buyform 题源：Examiner’sreport2019JuneWhichofthefollowingstatementsaboutgraphicallinearprogrammingwiththeobjectiveofisingprofitistrue?Ifaresourceconstraintlinedoesnotpassthroughtheoptimumpointonthegraph,thentheshadowpriceofthatresourceiszeroTheshadowpriceisthe umamounta shouldpayforonemoreunitofascarceresourceTheslopeorgradientoftheobjectivefunctiondependsontheamountofresourcesavailabletotheorganisation11and21,2and2and3对于非限制性资源而言， 价格为价格是最高PricingDemand-basedapproachtoDemandPriceAllformsofcost-ComplementaryProduct-VolumeRelevant题源：Sept/Dec2021Examiner’sProductCcurrentlysells8,000unitsperyearatapriceof$50perunit.Marketresearchshowsthatanincreaseinpriceof$2woulddecreaseannualsalesby800units.Whatisthemarginalrevenueatanoutputlevelof6,000units(tothenearest答案解析：b2/-8000.0025P=70-0.0025QMR=70–

a=50+(8,000x0.0025)=题源：2016SeptemberWhichofthefollowingstatementsregardingmarketpenetrationasapricingstrategyis/areItisusefulifsignificanteconomiesofscalecanbeItisusefulifdemandforaproductishighly12Neither1norBoth1and答案解析：渗透定价法的适用环Relevantcostsandshort-termRelevant ThreeOpportunitySunkCommittedNotionalMake-or-buyandoutsourcingShutOne-offThefurtherprocessingofjointFullFullSpareNewNewhireorTurnRelevantRelevantcostsisFeeFeeofnewhireorFallintheresalevalueafterInNotInNotinNootherHavetobuyIftakefrominventoryHavetobuyIftakefrominventorywon’tbere Iftakefrominventorywillbere RelevantRelevantcostsis cement cement cementScrapCurrentAdditionalworkcanbeundertakenCurrentAdditionalworkcanbeundertakenbeundertakenmorestaffRelevantcostofpayLabourcosts+lost题源：Examiner’sreport2021JuneIndicate,byclickingontherelevantboxesinthetablebelow,whethereachofthestatementsmadeaboutshort-termdecisionsaretrueorfalse.答案：Thefirststatementisfalse,thesecondstatementis解析：Jointcostsaresunkcosts，第二句系做outsourcing决策的规Dealingwithriskanduncertaintyindecision-Expected in,andminimaxDecision $Sales(650units)VariablecostsFixedcostsTheinvestment’ssensitivitytofixedcostsis550%("385"/"70""×100%)",soStatement3iscorrect.Themarginofsafetyis84.6%.Budgetedsalesare650unitsandBEPsalesare100units("70"/"0.7")TreeCoisconsideringemployingasalesmanager.Marketresearchhasshownthatagoodsalesmanagercanincreaseprofitby30%,anaverageoneby20%andapooroneby10%.Experiencehasshownthatthe hasattractedagoodsalesmanager35%ofthetime,anaverageone45%ofthetimeandapoorone20%ofthetime.The ’snormalprofitsare$180,000perannumandthesalesmanager’ssalarywouldbe$40,000perannum.Basedontheexpectedvaluecriterion,whichofthefollowingrepresentsthecorrectadvicewhichTreeCoshouldbegiven?DonotemployasalesmanagerasprofitswouldbeexpectedtofallbyEmployasalesmanagerasprofitswillincreasebyEmployasalesmanagerasprofitsareexpectedtoincreasebyDonotemployasalesmanagerasprofitsareexpectedtofallbyNewprofitfiguresbeforesalaryGoodmanager:$180,000×1.3=$234,000Averagemanager:$180,000×1.2=$216,000Poor:$180,000×1.1=$198,000EVofprofits=(0.35×$234,000)+(0.45×$216,000)+(0.2×=$81,900+$97,200+$39,600=DeductsalarycostandEVwithmanager=Therefore,donotemploymanagerasprofitswillfallbyTheDBudgetingandBudgetarysystemsandtypesoftativeStandardMaterialmixandyieldSalesmix tynningandoperational BudgetarysystemsandtypesofBudgetary nningandcontrolBottom-Rolling*（dec2016Q31StaticZero-FlexibleBeyondbudgetingFeed-forwardRollingbudget–asystemofbudgetingwherethebudgetiscontinuouslyupdated.Thebudgethorizon(typicallyoneyear)iskeptconstantbyaddinganothermonth(orquarter)totheendofthebudgetedperiodaseachmonth(orquarter)expires.Therewillalwaysbeabudgetforthenext12months.Thiscanbeusefulfor nningthingssuchascashflows.Managerswillbemoremotivatedasthebudgetismorerealistic,sinceitwillbeupdatedtotakeaccountofchangesthatoccurthatareoutsideoftheircontrol.Thebudgetisalwaysupdatedtoreflectexternalchanges.Itisthereforemorerelevantandmoreforcomparisonagainstactual×Time×Budgetsmaybechangedtohideoperational×Notnecessaryinastable题源：Examiner’sreport2020September/DecemberBroadCoproducesquarterlyrollingbudgetsandhadforecastthecostsofmaterialpurchasesforthenextfourquarters(quarters1,2,3and4).Purchasesforquarter1werebudgetedtobe$220,000anditwasanticipatedthatthecostofmaterialswouldriseatarateof2%perquarter.AttheendofquarterActualmaterialpurchaseswererecordedas$210,000.Thiswasduetoachangeofmaterial duringthequarter.Arevisedestimatefortheincreaseinmaterialpurchasecostswasmade.Therisewasnowpredictedtobeonly1%perquarter.ThebudgetwasWhatestimatefortotalannualmaterialpurchasesshouldberecordedintheupdatedbudget(tothenearestwhole$)?$ YearQuarter1YearQuarter2YearQuarter3YearQuarter4YearQuarter1Material(increasingat1%perActivity-basedbudgetingfollowstheprinciplesofactivity-basedcosting(ABC)"inEstimatetheexpectedoutput(units)foreachIdentifythenumberofunitsofeachactivitythatwillberequiredtoproducetheoutput.Thisisbasedonknowledgeoftherelationshipsbetweentheoutputandtheactivitiesthatarerequiredtobeperformedtoproducetheoutput.Determinetheresourcesneededtoperformtheactivitiesrequired.Thisisbasedonknowledgeofthedrivers–thefactorsthatinfluencethepriceoftheactivities.IfthecurrentcommitmentofresourcesissuchthattoomanyortoofewresourcesexisttoperformtheactivitiesrequiredinStep2,adjustaccordingly.Afixedbudgetispreparedatthebeginningoftheperiodbasedontheexpectedactivitylevel(salesunits,productionunits,etc).Noadjustmentismadetothisbudgetattheendoftheyearwhencomparingactualperformanceagainstthebudget.Thismeansthatthebudgetedactivitylevelsmaybeverydifferentfromtheactualactivitylevels,makingcomparisondifficult.FlexibleBudgets:Whenthebudgetisprepared,severalversionsofthebudgetareprepared.Soabudgetmaybeprepared,forexample,for12,000,14,000and16,000units.Attheendoftheyearthebudgetthatisclosesttotheactualactivitylevelisusedforthecomparisonofactualresultsagainstthebudget.FlexedBudgets:Attheendoftheyear,priortocomparingtheactualfiguresagainstthebudget,thebudgetisrecalculated(flexed)usingtheoriginalbudgetassumptions,buttheactualactivitylevels.Step1:Decidewhethercostsarefixed,variableorsemi-Step2:Splitsemivariablecostsusingthehigh-loworscattergraphmethodsStep3:CalculatethebudgetcostallowanceforeachitemBudgetcostallowance=budgetedfixedcost+(numberofunits*variablecostperStep4:Whentheactualresultisknown,abudgetneedtobeflexed”totheactuallevelofXCousesrollingbudgeting,updatingitsbudgetsonaquarterlybasis.Aftercarryingoutthelastquarter’supdatetothecashbudget,itprojectedaforecastcashdeficitof$400,000attheendoftheyear.Consequently,thennedpurchaseofnewcapitalequipmenthasbeenWhichofthefollowingtypesofcontrolisthesalesmanager’sactionsanexampleFeedforwardNegativefeedbackPositivefeedbackDoubleloopfeedback答案解析 tativeHigh/lowTimeFormulaY=aXbY=cumulativeaveragetimeperunitorpera=timeforfirstunitorb=logr/log2(r=rateoflearningX=cumulativeoutputinunitsorin题源：Sept/Dec2021Examiner’sreportWhichTWOofthefollowingstatementsaboutforecastingbasedonsimplelinearregressionarecorrect?ItcanaccountfortheeffectofmultipleindependentItassumesthathistoricaldataisareliableguidetotheItisnotsuitablewhenthevariablesshowstrongnegativeCostforecastsusingextrapolationarelessaccuratethanthoseusing答案：B题源：2015June predictedthatthelearningrateforproductionofanewproductwouldbe80%.Theactuallearningratewas75%.Thefollowingpossiblereasonswerestatedforthis:ThenumberofnewemployeesrecruitedwaslowerthanUnexpectedproblemswereencounteredwithUnexpectedchangestoHealthandSafetylawsmeantthatthe hadtoincreasethenumberofbreaksduringproductionforemployeesWhichoftheabovereasonscouldhavecausedthedifferencebetweentheexpectedrateofandtheactualrateofAllofthe(ii)and(iii)(i)Noneofthe答案解析：注意，学习速率越小，意味着单位小时数越少，企业的效率越StandardDifferencesbetweenBudgetsandstandardPrincipleofTheprincipleofcontrollabilityisthatmanagersofresponsibilitycentresshouldonlybeheldaccountableforcostsoverwhichtheyhavesomeinfluence.Problemsresultingfromusingstandardcostsinrapidlychanging题源：Examiner’sreport2020MarchWhichofthefollowingareconsequencesofusingideal ysisislikelytoproduceadverseresultsDemotivationofstaffusuallyesaproblemAllowancesfornormalefficiencylevelsaremadeStandardscanemoreusefulforlong-termtargets1and21,2and1,2and3and答案解析：选项（3）描述的是attainable Basic SalesDirectDirectVariableMaterialsmixandyieldSalesmix tynningandoperational基本差异分 推MaterialBetternegotiationwithUnpredictableUnforeseenpriceBetterqualityforhigherMaterialMoreeffectiveuseduetobetterqualityDefectivematerialsandStrictercontrolofLabourEmployworkersatalowerUseofhighergradeLabourunionaskforpayWorkquicklyduetoBettermaterialandequipmentWell-skilledworkershiredLackofErrorsinallocatingSavingsinEconomicalExcessiveuseofChangeoftypeofserviceLabourormachinedworkmoreLabourormachinedworklessLabourworkMoreworkshirethanMachinedowntimeSellingUnnnedpriceUnnnedpriceSalesAdditionalUnexpectedfallinProduction考季冲刺-PARTTotalTotaldirectTotalsalesMateriaMateriaMaterialSalespriceSalesMaterialMaterialMaterialMaterialSalesmixMixvarianceSetupActualtyActualmixActualtyStandardmixMaterialMaterialCalculatethetotaloftheAQAMcolumnandcopyittothetotalofSharethistotaltodifferenttypesofmaterialbytheproportiongiveninthequestionorthestandardcostcard;CalculatethedifferencelinebyMultiplythedifferencewithstandardpricetogetvarianceinYieldvarianceIndividualStandardmix StandardmixMaterialMaterialYieldvarianceInput-ActualoutputXExpectedoutputsfromactualXMultipliedbystandardmaterialcostperunitofXYieldXOutput-Actualinput(allthematerialXExpectedinputsfromactualXMultipliedbystandardweightedaveragematerialXYieldX题源：Examiner’sreport2019DecemberThestandardmaterialinputformaking100kgofaproductisas80kgofmaterialZat$5perkg45kgofmaterialYat$9perkg

Duringthelastperiod,5,000kgofZcosting$4.80perkgand2,500kgofYcosting$9perkgwereusedtoproduce6,200kgofproduct.Whatwasthetotalyield$2,410$800$1,610$2,5707,500kgofmaterialshouldhave6,000(7,500×Butdid6,200F×standard($805)YieldF题源：Examiner’sreport2020JuneWhichofthefollowingstatementsisNOTtrueaboutasalesmixIfactualsalesrevenuesfromtwoproductsareinthesameratioasthebudgetedsalesrevenuesthereisnomeasurablesalesmixvarianceIfallproductshavethesamebudgetedmarginthereisnomeasurablesalesmixIfactualsalesvolumesareinthesameratioasthebudgetedsalesvolumesthereisnomeasurablesalesmixvarianceIftheactualsalesvolumesofallproductsare10%abovethebudgetedsalesvolumes,thereisnomeasurablesalesmixvariance答案解析：选项D暗含的假设和选项C一致，即实际销量的比例等同于预算的比ActualtyActualmixActualtyStandardmixMaterialMaterialThepurposeofvariance ysisistoassistmanagementinexercisingcontrolbyidentifyingareaswhereperhapsthereareoperationalproblems.nningThisisaclassificationofvariancescalculatedbycomparingtheoriginalbudgettoabudgetrevisedforanychangetoamorerealisticbudgetOperationalThisisaclassificationofvariancescalculatedbycomparingactualperformancewitharevisedbudget.Thesevariancesareworthinvestigatingmoreastheyarevariancescausedbyoperatingfactorsthatpotentiallymightbecontrollable.题源：2016September insthecauseofpoorthisActuallastSalesvolumeSalesTotalmaterialAprofitcentremanagerclaimsthat insthecauseofpoorthisActuallastSalesvolumeSalesTotalmaterialMarketexpertTheentiremarkethasdecreasedby25%comparedtolastyear.TheproductwillbeobsoleteinfouryearsRivalryinthemarketsawsellingfallbyAsdemandfortherawmaterialsis rsloweredtheirpricesby5%Afteradjustingfortheexternalfactorsoutsidethemanager’scontrol,inwhichcategory/categoriesisthereevidenceofpoorperformance?MaterialcostSalesvolumeandsalesSalespriceandmaterialSalesprice答案TheEPerformancemeasurementand ysisinprivatesectorDivisionalperformanceandtransfer ysisinnot-for-profitorganisationsandthepublicExternalconsiderationsandtheimpacton ysisinprivatesectorFinancialperformanceNon-financialperformanceBalancedBuildingBlockROCE=Profitbeforeinterestandtax(PBIT)/(Equity+Long-term=PBIT/(totalassets–current-=PBIT/(workingcapital+non-currentassets)ROCE=OperatingmarginxAssetturnoverratioLimitationsof ROCEhaslessvalueforthebusinesseswhichdon’theavilydependon Definitionofcapitalemployedissubjective,non-currentassetscanbevaluedusingcarryingamount(bookvalue),historicalcostorre cementcost,Shouldleasedassetsandintangibleassetsbeincluded? Riskofdysfunctionaldecision-making,forexample,ifnetbookvalueisused,ROCEwilleinflatedovertimebecauseofthedeprecation.Managersmaydelayinvestmentinnon-currentassets.题源：Examiner’sreport2018MarchLogCohasanoperatinggearingratioof33.33%.Itssalesarecurrently$100manditsoperatingprofitis$20m.OperatinggearingiscalculatedbydividingfixedcostsbyvariableWhatwillitsoperatingprofitbeitssalesincreasesby答案解析：总成本等于$80m因此operatingprofit1156920=故本题选择B题源：Examiner’sreport2018DecemberBinnyCohasannualsalesof$960,000andacurrentratioof3.2:1.Allofitssalesareforcashandarepricedatamark-uponcostof50%.Theaveragecashbalanceis$40,000andtheinventoryturnoverperiodis90Assuming360daysinayear,whatisBinnyCo’squickratio(acidtest答案解析：FinishedgoodsdaysAveragevalueoffinishedgoodsCostofsalesMark–up=50%，costofsales平均存货余额为$640,000/4=流动比率为3.2:1，所以（现金+存货）/流动负债=3.2:1，故流动负债=$200,000=速动比率QuickratioorAcidtestratio(CurrentassetsInventory)Current$200,000−$160,000=HowdowecreatevalueforourInternalWhatprocessesmustweexcelattoachieveourfinancialandcustomerobjectives?CostUnitcost/material

Whatdoexistingandnewcustomersvaluefromus?CustomerPercentageofsalesfromnewProducts/repeatInnovationandCanwecontinuetoimproveandcreatefutureSpendingonR&D/percentageofrevenuefromnewproducts

Dimensionsof

upstreamDivisionalperformanceandtransferROI&TransferROI=PBIT/CapitalRI=PBIT–Capitalemploye