讲义pm习题带练专场一

Performance Lecturer:AmandaAmanda本科毕业 审计大学审计挪威 金融经济 (twoyear曾担任通用电气(GE曾担任西门 的高级财务控制财经 高级一等讲师 2PartAInformation,systemand题源：Examiner’sreport2017MarchAneducationdepartmenthasastatutoryobligationtoreportonthenumberofstudentsonsitethroughouttheday.Inordertoproducethisinformation,aswipecardsystemhasbeenintroduced.Thefollowingtabledetailsthecostsoftheswipecardsysteminitsfirstyear:Purchasepriceoftheswipesystem(vendorlistprice) Installationcostsofthesystem(negotiatedwithvendor) Pre-launchtestingcosts(in-house) Costper100swipe firstApportionmentofthetechnologyinsurance

dandpaiddandSalariestimespent1,000cardspurchasedintheFixedcostSalaryofclerkemployedtocollateanddistributeswipecardsystem FixedWhatistheindirectcostofproducingtheinformationrequiredinthefirstyearoftheswipecardsystem?4PartAInformation,systemand题源：Examiner’sreport2017March5PartAInformation,systemand题源：Examiner’sreport2017MarchDirectCost(直接成本),与产生信息（ProducingInformation)校验和传 信息的技术人员的工IndirectCost(直接成本),分摊的技 费6PartAInformation,systemand题源：Examiner’sreport2018SeptemberFarryCohasrecentlydecidedtoallowitsemployeestohaveunlimitedaccesstotheinternetfromtheirworkcecomputersusingthe network.Thereasonforthisdecisionistoallowemployeestouseexternalinformationsotheycanperformtheirdutiesmoreeffectively.WhichofthefollowingaredirectcostsofaccessingexternalinformationforFarryMonetarycostofdownloadTimespentbyemployeesusingsearchPaymentforadditionalnetwork1and21and31,2and27PartAInformation,systemand题源：Examiner’sreport2019DecemberWhichofthefollowingstatements andsystemsareNetworkedcomputerscansavecostsbysharinghardware,softwareandAnintranetprovidesquick,effectivecommunication WirelessnetworksallowbusinessestoexpandwithlessdisruptionthanwiredTheinternetcanbeusedtomonitorandmeasurecustomer2,3and1and1,3and1and8PartAInformation,systemand知识点解析：HowcaninformationbeNetworks-Computerswhicharenetworkedcansendinformationeg.Somecomputerswithinthenetworkdedicatedtopublicfileserver(storage)whiletheseservercomputersareusuallystoredinadedicatedroominasecuritylocationResourceSharing-filessharingandsharinghardwaresuchasStoragerequirementreduction-storingsharedfileonacentralSoftwarecostreduction-singlelicenseoncentralInternet-aglobalnetworksconnectingmillionsofcomputersthroughIPIntranet-aclusterofcomputerscanbenetworkedtogethertoformanorganizationwidenetworkandusedtoshareinformationinternally9PartAInformation,systemandWirelesstechnology-istoalloweasiercommunicationasWiFiconvertsaninternetsignalintoradiowavewhichcanbepickedupbydevices(Laptopandtablets)containingawirelessdeviceRemoteworkingandallowIncreaseReducecostsasthebusinessPartBSpecialistcostingandmanagement题源：Examiner’sreport2019JuneMaribelaComakesarangeofproductsandsellsthemonline.Itusesactivity-basedcostingtoallocatecoststoitsproducts.ItstwomostsuccessfulproductsareABC1andABC2butitmakesapproxima y20otherproductsinitsfactory.The processesanddespatches12millionorderseachyearoveritsentireproductrange.InformationrelatingtoABC1andABC2isasSalesvolume102.4Averageordersize8ThetotalpackinganddespatchingcostpoolforMaribelaCois$18millioneachyear.WhatisthepackinganddespatchingcostperunitofABC1(totwodecimal PartBSpecialistcostingandmanagement题源：Examiner’sreport2019JunePartBSpecialistcostingandmanagement题源：Examiner’sreport2019JuneCostCostABC1ABC SalesVolAverageordersize10 2.48NoofOrder OARforPackingandCostPerunitof(OAR(5.54)xABC1'sorder(1.25m)/SalesVoltotalcostdriverforeachcost2.Absorptionper=OARxproductcostdriverper:PartBSpecialistcostingandmanagement题源：Examiner’sreport2018MarchAbankhasdevelopedanewtypeofaccountcalledtheGoldAccount.Developmentandadvertisingcostswere$50,000.Atthestartofeachofthenextfouryears,1000customersareexpectedtoopenaGoldAccountandtopaythebank$300eachyearthattheyuseit.Ofthe1,000customerswhoopenaGoldAccount,500areexpectedtoclosetheaccountafteroneyearand500aftertwoyears.Thebankestimatesitwillcost$400percustomertoadministertheGoldAccountinthecustomer’sfirstyearreducingto$50percustomerinthesecondyear.Ignoringthetimevalueofmoney,whatisthelifecycleprofitpercustomerofGoldAccount?PartBSpecialistcostingandmanagement题源Examiner’sreport2018MarchNewRemainingContributionofNewCustomer($300-ContributionofRemainingCustomer($300-Development&LifeCycleTotalLifeCycleProfitper答案:PartCDecisionMaking题源：Examiner’sreport2019March makestwoproductswiththefollowingProductProductContributiontosalesSellingpriceperum8,0003,000Fixedcostsare$9,000.WhatistheminimumrevenuerequiredforproductiontobreakPartCDecisionMaking题源：Examiner’sreport2019March解析：最小的盈亏平衡收入，意味着要计算 C/SratioofYC/SratioofX，所以应该先卖YTotalcontributionofselling3000unitsofY3000unitsx0.5x4.8=7,200RemainingFixedCosttobecovered=9,000–7,200BErevenueofXrequiredtocover1,8001,800/0.3=6,000TotalBreakEvenRevenue=6,000+3,000x4.8=PartCDecisionMakingPartCDecisionMakingWXYZVCofbuyingperunit9VCofin-housemakingperunit89ExtraVCofbuyingperunit1632UnitsExtracostofBuy1,000Buy1,000unitsZ,in-housemaking3,000unitsZBuy4,000unitsZPartCDecisionMaking题源：2019March/JuneQ21–CaraComakestwoproducts,theSeebachandtheTomakeaunitofeachproductthefollowingresourcesare

Materials($100per

5

Labourhours($45per 2 3Machinehours($60perFixedoverheadsare$300,000each

3 2Thecontributionperunitmadeoneachproductisas Contribution($per umdemandeachmonthis4,000unitsofSeebachand3,000unitsofHerdorf.Theproductsandmaterialsareperishableandinventoriesofrawmaterialsorfinishedgoodscannotbestored.CaraCohasalegallybindingobligationtoproduceaminimumof2,000unitsofHerdorfineachof1and2.Thereisnominimumproductionrequiredinmonth PartCDecisionMakingThemanufacturingmanageris nningproductionvolumesandthe umavailabilityofresourcesformonths1,2and3areasfollows:123MaterialsLabourMachineFormonth3thefollowinglinearprogramminggraphhasbeenPartCDecisionMakingPartCDecisionMakingWhatis/arethelimitingfactor(s)inmonthMaterials,labourhoursandmachineMaterialsandmachinehoursMaterialsLabourhoursTheproductionmanagerhasidentifiedthattheonlylimitingfactorinmonth2islabourhours.WhatistheproductionvolumeforHerdorfformonth2(tothenearestwholeunit)?0PartCDecisionMaking1.计算各个资源为了满足市场需求需要多少(Required)和现有的（Available)SHPartCDecisionMaking2.Month2SHContributionLabour23Contribution($perUnitsHoursPartCDecisionMakingIftheshadowpriceformonth2is$125perlabourhour,whichofthefollowingstatementsis/arecorrect?Theproductionmanagerwouldbewillingtopayexistingstaff umovertimepremium$125perhourforthenext2,000Theproductionmanagerwouldbewillingtopaya umof$170perhourforanadditional2,000hoursoftemporarystafftime12Both1andNeither1norWhatis umprofitwhichcanbeearnedinmonthPartCDecisionMaking4.Month3SHOptimalProductionContributionFixedOptimalPartCDecisionMakingWhichofthefollowinginterpretationsofthelinearprogramminggraphproducedformonth3is/arecorrect?Evenifdemandforeitherproductincreases,labourwillbeaslackvariableifnootherresourcesIfmoremachinehoursweremadeavailableinmonth3,theywouldbeusedinitiallytomake12Both1andNeither1norPartCDecisionMaking题源：Examiner’sreport2019September needs400kgofmaterialZtofulfilacustomerorderinonemonth’sItcurrentlyhasnomaterialZininventory.ThecurrentpurchasepriceofmaterialZis$20perkgandthisisexpectedtoriseto$24perkginonemonth’stime.MaterialZisperishableandnormally20%ofstoredmaterialislostpermonth. expectstohave200kgofmaterialYininventoryinonemonth’stimewithnoalternativeuseotherthantosellitforscrapfor$18perkg.The200kgofmaterialYcouldbeconvertedinto200kgofmaterialZinonemonth’stimeatacostof$4perkg.MaterialYisnotperishable.WhatisthetotalrelevantcostofmaterialZtofulfilthecustomer$ PartCDecisionMaking新的订单需要原材料Z①200kg–可以通过将原材料Y加工转化为Z,相关成本为：使用原材料Y的机会成本+转化原材料Y的成本200kgx +200kgx =②200kg–需 ，但 两个选现在买200kg,一个月后把损失掉的20%200kgx$20/kg+200kgx20%x$24/kg=200kgx$24/kg=TotalCost=$4,400+$4,800=PartDBudgetaryandControl题源：2019March/JuneQ26–MarcusmanagestheproductionandsalesdepartmentsforproductMNatGrayshottCo.MarcushasbeenaskedtoattendameetingwithGrayshottCo’sfinancedirectortoex intheresultsforproductMNinthelastquarter.BudgetedandactualresultsforproductMNwereasfollows:SalesvolumeRevenue($65perMaterial(5·2kgat$4perLabour(2hoursat$8perVariableoverheads(2hoursat$4perFixedPartDBudgetaryandControlTherewasnoopeningandclosinginventoryinthelastquarter.GrayshottCooperatesamarginalcostingMarcusisangryabouthavingtoattendthemeetingashehasnoinvolvementinsettingtheoriginalbudgetandhebelievesthattheadverseresultsareduetothefollowingcircumstanceswhichwerebeyondhisAdecisionbyGrayshottCo’sboardtoincreasewagesmeantthattheactuallabourrateperhourwas25%higherthanbudgeted.Thisdecisionwasmadeinresponsetoarequestbytheproductiondepartmenttoenableittomeetalarge,one-offcustomerorderinthelastquarter.Duetotheclosureofakey r,GrayshottCoagreedtoacontractwithanalternative rtopay6%moreperkgthanthebudgetedpriceformaterial.Theactualcostperkgofmaterialwas$4·40.DifficulteconomicconditionsmeantthatmarketdemandforproductMNwaslowerbyAtpresentGrayshottCodoesnotoperateasystemof nningandoperationalvariancesandMarcusbelievesitshoulddoso.PartDBudgetaryandControlWhatwasthemarketsharevarianceforproductMNforthelast$40,400$29,400Whatwastheadversematerials nningvarianceforproductMNforthelastPartDBudgetaryandControlWhatwasthelabourrateoperationalvarianceforproductMNforthelast$159,600$160,000Whichofthefollowingwould inalabour nningAchangeinemploymentlegislationrequiringstafftotakelongerrestCustomersdemandinghigherqualityproductsleadingtoachangeinproductThelearningeffectforlabourbeingestimatedincorrectlyintheproduction1and22and331,2andPartDBudgetaryandControlWhichofthefollowingstatementsregardingtheproblemsofintroducingasystemof andoperationalvariancesis/aretrue?OperationalmanagersmayarguethatvariancesareduetotheoriginalbudgetbeingOperatio