备考复习阶段2209pm知识点串讲一二

SdanviACCA会员ACCA中国认证资深教学顾问（ChinaSdanviACCA会员ACCA中国认证资深教学顾问（ChinaTutorGuru)高顿ACCA明星导师，状元收割机，有8位学员荣获大陆/全球第一的高顿教育ACCA全学科负责人场 内 场 内 InternalvsTypesofinformationControlsoversecurityandconfidentialDIKWpyramid/bigdataMarginalAbsorptionActivity-based LifecycleCostvolumeprofit ThroughputLimiting Relevantcost Zero-basedRolling MaterialmixandyieldSalesmixandquantity Planningandoperational ROI BuildingblockSYLLABUSSYLLABUSA.Information,technologiesandsystemsfororganisational场 内 场 内 InternalvsTypesofinformationControlsoversecurityandconfidentialDIKWpyramid/bigdataMarginalAbsorptionActivity-based LifecycleCostvolumeprofit ThroughputLimiting Relevantcost Zero-basedRolling MaterialmixandyieldSalesmixandquantity Planningandoperational ROI BuildingblockInformationStrategicplanning.TheprocessofdecidingonInformationStrategicplanning.Theprocessofdecidingonobjectivesoftheorganisation,onchangesintheseobjectives,ontheresourcesusedtoattaintheseobjectives,andonthepoliciesthataretogoverntheacquisition,useanddispositionoftheseresources.Management(ortactical)control.Theprocessbywhichmanagersassurethatresourcesareobtainedandusedeffectivelyandefficientlyintheaccomplishmentoftheorganisation'sobjectives.Itissometimescalledtacticsortacticalplanning.Operationalcontrol(oroperationalplanning).Theprocessofassuringthatspecifictasksarecarriedouteffectivelyandefficiently.ThefollowingstatementshavebeenmadeaboutplanningandcontrolasdescribedintheThefollowingstatementshavebeenmadeaboutplanningandcontrolasdescribedinthethreetiersofRobertAnthony’sdecision-makinghierarchy:StrategicplanningisconcernedwithmakingdecisionsabouttheefficientandeffectiveuseofexistingresourcesOperationalcontrolisaboutensuringthatspecifictasksarecarriedoutefficientlyandeffectivelyWhichoftheabovestatementsis/aretrue?A1B2CNeither1norDBoth1andTypesofinformationTransactionTypesofinformationTransactionprocessingsystemTPScollect,store,modifyandretrievethetransactionsofanorganization.Therearetwomaintypes:Batchtransactionprocessingwhichcollectsdataasagroupandprocessesitlaterandrealtimetransactionprocessing,whichinvolvesimmediateprocessingofdata.Characteristicsof•Controlledprocessing.theprocessingmustsupportanorganization'sInflexibility:TPSwantseverytransactionprocessedinthesamewayregardlessofusersortime.Rapidresponse:inputmustbecomeoutputinsecondssocustomersdon'tReliability:back-upandrecoveryproceduresmustbequickandaccurate.Internalfocus.•••••ManagementInformationManagementInformationSystemsMISgenerateinformationformonitoringperformance(e.g.productivity)andmaintainingcoordination(e.g.betweenpurchasingandaccountspayable).InformationisextractedfromTPSandsummarizedtoprovideperiodicreportsforCharacteristicsof•••••SupportstructureddecisionsReportonexistingoperationsAnalyticalcapabilityInternalfocusRelativelyExecutiveinformationExecutiveinformationsystemsEISdrawdatafromMISandallowcommunicationwithexternalsourcesofinformation,providingageneralizedcomputingandcommunicationenvironmenttoseniormanagerstosupportstrategicdecisions.EIStypicallyinvolveslotsofdataanalysisandmodelingtoolssuchaswhat-ifanalysistohelpstrategicdecisionmaking.EnterpriseEnterpriseresourceplanningsystems(ERPERPsystemsaremodularsoftwarepackageswhichaimtointegratethekeyprocessinanorganizationsothatasinglesystemscanservetheinformationneedsofallfunctionalareas.Thereal-timeoperationofERPsystemsensuresthattheexactstatusofeverythingisalwaysavailable.Thereisadifferentneedforvolumeofdataateachleveloftheorganization.Forexample,theCEOisnotgoingtobeconcernedaboutthedetailofeverysale(whichwouldberepresentedintheTPS)butisgoingtorequirestrategicinformationincludingexternaldata(representedintheEIS)sothathecansetstrategyforthebusiness.Thevolumeofdatadecreasesthehigheryougointheorganization. informationconcerninganorganizationproducts,services informationconcerninganorganizationproducts,servicesandcustomers.Thissystemofferscompanyacost-effectivewayofferingapersonalizedservicetocustomers,shouldthiscanbetogreaterlevelsofcustomercustomers’interactionswithanorganizationsocustomer.(e.g.bytailoringfuturemarketingcommunicationmorepreciselytothecustomer’sinterestorrequirements)ThecostsofinformationThecostsofinformation•Set-upcosts:hardwareandsoftware•Implementationcosts:developmentand•Day-to–daycosts:Thefollowingstatementshavebeenmadeabouttransactionprocessingsystemsandexecutiveinformationsystems:(i)Thefollowingstatementshavebeenmadeabouttransactionprocessingsystemsandexecutiveinformationsystems:(i)Atransactionprocessingsystemcollectsandrecordsthetransactionsofan(ii)Anexecutiveinformationsystemoperationswithintheorganisationstatementsis/aretrue?isawayofintegratingthedatafromallintoasinglesystemWhichoftheaboveA(i)onlyB(ii)onlyCBoth(i)andDNeither(i)norFive‘V’sofFive‘V’sofbigBigdata:Customers’Bigdata:Customers’MakechangestoBetterunderstandcustomerGreaterfocusontheindividualcustomer:organizationscantargetspecialoffersanddiscountsdirectlytoindividualcustomerstoencouragerepeatbusiness.Allowlargequantitiesofdatatobeexaminedtoidentifycorrelationsfaster,betterbigdataanalysiscanimprovedecision-Provideorganizationwithincreasingamountofaccurateanddetailedperformancedatainreal-time.Bigdataaboutinternaloperationsmayhelptoreducecosts.Bigdata:Cost-Bigdata:Cost-benefitInaccurate(bigdatausesmanysources,somemaynotbereliable,sotheoriginsshouldconsistentlymonitoredandtracked)Privacy(withoutcustomerSecurityanddataprotection(Hackers/viruses/facinglegalTechnicaldifficulties(integratingnewbigdatasystemswithexistingtechnology&wastingtimeincollectingnovaluedata&datascientists’skills)SYLLABUSSYLLABUSB.Specialistcostandmanagementaccounting场 内 场 内 InternalvsTypesofinformationControlsoversecurityandconfidentialDIKWpyramid/bigdataMarginalAbsorptionActivity-based LifecycleCostvolumeprofit ThroughputLimiting Relevantcost Zero-basedRolling MaterialmixandyieldSalesmixandquantity Planningandoperational ROI BuildingblockWhatistargetXWhatistargetXCostplusAddprofitTargetsellingLess:targetprofitTargetcostXCostreductionmustbeconsideredatthedesignstageofaproductratherthanduringtheproductionprocess.StepsStepsoftargetHelotCodevelopsandsellscomputergames.Itiswellknownforlaunchinginnovativeandinteractiverole-playinggamesanditsnewreleasesarealwayseagerlyanticipatedbythegamingcommunity.Customersvaluethetechnicalexcellenceofthegamesandthedurabilityoftheproductandpackaging.HelotHelotCodevelopsandsellscomputergames.Itiswellknownforlaunchinginnovativeandinteractiverole-playinggamesanditsnewreleasesarealwayseagerlyanticipatedbythegamingcommunity.Customersvaluethetechnicalexcellenceofthegamesandthedurabilityoftheproductandpackaging.HelotCohaspreviouslyusedatraditionalabsorptioncostingsystemandfullcostpluspricingtocostandpriceitsproducts.Ithasrecentlyrecruitedanewfinancedirectorwhobelievesthecompanywouldbenefitfromusingtargetcosting.HeiskeentotrythismethodonanewgameconceptcalledSpartan,whichhasbeenrecentlyapproved.Afterdiscussionwiththeboard,Afterdiscussionwiththeboard,thefinancedirectorundertooksomemarketresearchtofindoutcustomers’opinionsonthenewgameconceptandtoassesspotentialnewgamesofferedbycompetitors.Theresultswereusedtoestablishatargetsellingpriceof$45forSpartanandanestimatedtotalsalesvolumeof350,000units.HelotCowantstoachieveatargetprofitmarginof35%.ThefinancedirectorhasalsobeguncollectingcostdataforthenewgameandhasprojectedtheProductioncostsperDirectmaterialDirectlabourInspectionand$Totalnon-productioncostsDesign(salariesandtechnology)MarketingconsultantsWhichWhichofthefollowingstatementswouldthefinancedirectorhaveusedtoexplaintoHelotCo’sboardwhatthebenefitswereofadoptingatargetcostingapproachsoearlyinthegame’slife-cycle?Costswillbesplitintomaterial,system,anddeliveryanddisposalcategoriesforimprovedcostreductionanalysisCustomerrequirementsforquality,costandtimescalesaremorelikelytobeincludedindecisionsonproductdevelopmentItskeyconceptisbasedonhowtoturnmaterialintosalesasquicklyaspossibleinordertomaximisenetcashThecompanywillfocusondesigningoutcostspriortoproduction,ratherthancostcontrolduringliveproductionA1,2andB2,3andC1andD2and4WhatWhatistheforecastcostgapforthenewA$2·05B$0·00DTheTheboardofHelotCohasaskedthefinancedirectortoexplainwhatactivitiescanbeundertakentocloseacostgaponitscomputergames.WhichofthefollowingwouldbeappropriatewaysforHelotCotocloseacostgap?Buycheaper,lowergradeplasticforthegamediscsandUsingstandardcomponentswhereverpossibleinEmploymoretraineegamedesignersonlowerUsethecompany’sownonlinegamingwebsitesforA1,2andB1,3andC2andD2and3Thedirectlabourcostperunithasbeenbasedonanexpectedlearningrateof90%butnowthefinancedirectorhasrealisedthata95%learningrateshouldbeapplied.Whichofthefollowingstatementsistrue?AThedirectlabourcostperunithasbeenbasedonanexpectedlearningrateof90%butnowthefinancedirectorhasrealisedthata95%learningrateshouldbeapplied.Whichofthefollowingstatementsistrue?AThetargetcostwilldecreaseandthecostgapwillincreaseBThetargetcostwillincreaseandthecostgapwillCThetargetcostwillremainthesameandthecostgapwillincreaseDThetargetcostwillremainthesameandthecostgapwillHelotCoHelotCoisthinkingaboutexpandingitsbusinessandintroducinganewcomputerrepairserviceforcustomers.Theboardhasaskediftargetcostingcouldbeappliedtothisservice.Whichofthefollowingstatementsregardingservicesandtheuseoftargetcostingwithintheservicesectoristrue?AThepurchaseofaservicetransfersownershiptotheBLabourresourceusageishighinservicesrelativetomaterialrequirementsCAstandardservicecannotbeproducedandsotargetcostingcannotbeusedDServicecharacteristicsincludeuniformity,perishabilityandintangibilityDefiningforenvironmentalDefiningforenvironmentalEnvironmentalpreventioncostsEnvironmentaldetectioncostsEnvironmentalinternalfailurecostsEnvironmentalexternalfailureConventionalcostPotentiallyhiddencostsContingentcostsImageandrelationshipFourmanagementaccountingtechniquesforFourmanagementaccountingtechniquesforenvironmentalInput/outflowThematerialinflowsarerecordedandbalancedwithoutflows.Thismeanswhatcomesin,mustgoout.FlowcostThematerialflowsthroughanorganisationaredividedinto3•••DeliveryandThevaluesandcostsofeachcategoryarecalculated.Theaimofthistechniqueistoreducethequantityofmaterialswhichshouldreducethetotalbusinesscostsinthelong-runaswellashaveapositiveeffectontheenvironmentandbusinesslong-termSYLLABUSSYLLABUSC.Decision-making场 内 场 内 InternalvsTypesofinformationControlsoversecurityandconfidentialDIKWpyramid/bigdataMarginalAbsorptionActivity-based LifecycleCostvolumeprofit ThroughputLimiting Relevantcost Zero-basedRolling MaterialmixandyieldSalesmixandquantity Planningandoperational ROI BuildingblockCostplusDemandThepriceelasticityofCostplusDemandThepriceelasticityofTabularThealgebraicPricingCostCostplusDemandchangeinbDemandchangeinbchangeinP=a-bThepriceelasticityofdemandThepriceelasticityofdemandChangeinquantitydemanded,asa%ofdemandChangeinprice,asa%ofpricePriceelasticityofdemandTabularTabularTheThealgebraicPricingMarketPricingMarketskimmingsuitableMarketpenetrationsuitableRiskandRiskandRisk-thereareseveralpossibleoutcomesandtheprobabilityofeachoutcomeisknown.Uncertainty-thereareseveralpossibleoutcomesbuttheprobabilityofeachoutcomeisnotknown.ExpectedExpectedausefulmethodforriskneutraldecisionEV=TreeTreeCoisconsideringemployingasalesmanager.Marketresearchhasshownthatagoodsalesmanagercanincreaseprofitby30%,anaverageoneby20%andapooroneby10%.Experiencehasshownthatthecompanyhasattractedagoodsalesmanager35%ofthetime,anaverageone45%ofthetimeandapoorone20%ofthetime.Thecompany’snormalprofitsare$180,000perannumandthesalesmanager’ssalarywouldbe$40,000perannum.Basedontheexpectedvaluecriterion,whichofthefollowingrepresentsthecorrectadvicewhichTreeCoshouldbegiven?ADonotemployasalesmanagerasprofitswouldbeexpectedtofallby$1,300BEmployasalesmanagerasprofitswillincreaseby$38,700CEmployasalesmanagerasprofitsareexpectedtoincreasebyDDonotemployasalesmanagerasprofitsareexpectedtofallbySensitivitySensitivityanalysistakeseachuncertainfactorinturnSensitivitySensitivityanalysistakeseachuncertainfactorinturnandcalculatesthechangebeforetheoriginaldecisionischanged.-Onlyonevariablecanbetestedatone-ItdoesnotquantifytheprobabilityofaPay-offPay-offMinimaxMinimaxPay-offPay-offDecisionDecisionPerfectValuePerfectValueofinformationExpectedvaluewithperfectinformationExpectedvaluewithoutperfectinformationMylorunsMylorunsacafeteriasituatedonthegroundfloorofalargecorporateofficeblock.Eachofthefivefloorsofthebuildingareoccupiedandthereareintotal1,240employees.Mylosellslunchesandsnacksinthecafeteria.ThelunchmenuisfreshlypreparedeachmorningandMylohastodecidehowmanymealstomakeeachday.Astheofficeblockislocatedinthecitycentre,thereareseveralotherplacessituatedaroundthebuildingwherestaffcanbuytheirlunch,sothelevelofdemandforlunchesinthecafeteriaisuncertain.Mylohasanalyseddailysalesovertheprevioussixmonthsandestablishedfourpossibledemandlevelsandtheirassociatedprobabilities.Hehasproducedthefollowingpayofftabletoshowthedailyprofitswhichcouldbeearnedfromthelunchsalesinthecafeteria:DemandDemand05000005IfIfMyloadoptsamaximinapproachtodecision-making,whichdailysupplylevelwillheA450B620C775D960IfIfMyloadoptsaminimaxregretapproachtodecision-making,whichdailysupplylevelwillheA450B620C775D960WhichWhichofthefollowingstatementsis/aretrueifMylochoosestouseexpectedvaluestoassistinhisdecision-makingregardingthenumberoflunchestobeprovided?MylowouldbeconsideredtobetakingadefensiveandconservativeapproachtohisExpectedvalueswillignoreanyvariabilitywhichcouldoccuracrosstherangeofpossibleExpectedvalueswillnottakeintoaccountthelikelihoodofthedifferentoutcomesExpectedvaluescanbeappliedbyMyloasheisevaluatingadecisionwhichoccursmanytimesA1,2andB2andC1and3D4ThehumanresourcesdepartmenthasofferedtoundertakesomeresearchtohelpMylotopredictthenumberofemployeeswhowillrequirelunchinthecafeteriaeachday.ThisinformationwillallowMylotoprepareanaccuratenumberofluncheseachday.WhatisthemaximumamountwhichMylowouldbewillingtopayforthisinformation(tothenearestwhole$)?AThehumanresourcesdepartmenthasofferedtoundertakesomeresearchtohelpMylotopredictthenumberofemployeeswhowillrequirelunchinthecafeteriaeachday.ThisinformationwillallowMylotoprepareanaccuratenumberofluncheseachday.WhatisthemaximumamountwhichMylowouldbewillingtopayforthisinformation(tothenearestwhole$)?A$191B$359C$478DSYLLABUSSYLLABUSD.Budgetingand场 内 场 内 InternalvsTypesofinformationControlsoversecurityandconfidentialDIKWpyramid/bigdataMarginalAbsorptionActivity-based LifecycleCostvolumeprofit ThroughputLimiting Relevantcost Zero-basedRolling MaterialmixandyieldSalesmixandquantity Planningandoperational ROI BuildingblockFeedbackFeedbackcontrolvsfeedforwardVerticalVerticalHorizontalBehavioralBehavioralaspectsofAdvantageoftopDisadvantageofAdvantageoftopDisadvantageoftopStrategicplansarelikelytobeincorporatedintoplannedactivities.Seniormanagement'sawarenessoftotalresourceavailabilityisused.Resistanceandlowmoraleamongemployees.Theinputofinexperiencedorinformedlowlevelemployeesisdecreased.Thefeelingofteamspiritmaydisappear.Theperiodoftimetakentodrawupthebudgetisdecrease.TheacceptanceoforganizationgoalcouldbeAdvantageofbottomDisadvantageofAdvantageofbottomDisadvantageofbottomIncreasedmotivationduetoparticipationofthebudget.SeniormanagersmayloseIncreasedcommitmentfromDysfunctionalbehaviouroccurwhenbudgetsarenotinlinewithcorporateobjectives.Moredetailedinformationusedinbudgetsettingprocess.ProcessisManagersmayseteasytargetsforIncrementalIncrementalMerelyMerelyusethecostsdeterminedbyABCasabisisforpreparingFlexibleFlexibleBeyondBeyondLearningLearningcurveCorrelationCorrelationrmeasuresthedegreeoflinearcorrelationbetweentwo【-1,+1RegressionRegressionGivenintheInterpolationInterpolationandTimeTimeseriesisTimeTimeseriesisaseriesoffiguresorvaluesrecordedoverTrends:underlyinglong-termSeasonalvariation(SV)additivemodel加Seasonalvariation(SV)additivemodel加法模Y=T+SV(-∑SV(+)+∑SV(-)Y=T+Seasonalvariation(SV)multiplicativemodel乘法Seasonalvariation(SV)multiplicativemodel乘法模加法模式的局限性：WhenthetrendisincreasingorWhenthetrendisY=T*Y=T*TypesofstandardTypesofstandardAttainablestandard-makesnormalallowanceofinefficienciessuchasmateriallosses,machinebreakdownandrealisticallowancesforfatigue,butalsoincludeshoped-forimprovements.Itmotivatesemployeestoworkharderasitprovidesalegalisticbutchallengingtarget.Basicstandard–isnotupdatedregularlyandisusedtoshowtrendsoverthelongterm.ItmaydemotivateemployeesifthestandardsbecometooeasytoCurrentstandard–isbasedoncurrentworkingconditions.Itdoesnotmotivateemployeestoimprovebasedoncurrentworkingconditions.Idealstandard–isbasedonperfectoperatingconditions.Itrequiresnowastage,nobreakdowns,nostoppagesoridletime.ItmayhaveanadversemotivationalimpactasemployeesmayfeelthestandardsarefarfromVarianceVarianceanalysisinthemodernmanufacturingModernmanufacturingsuchasJITandTQMimplementsanidealstandard.Soadversevarianceswithanidealstandardhaveadifferentmeaningfromadversevarianceswithacurrentstandard.PlasBasCousesrecycledplastictomanufactureshoppingbasketsforlocalPlasBasCousesrecycledplastictomanufactureshoppingbasketsforlocalretailers.Thestandardpriceoftherecycledplasticis$0·50perkgandstandardusageofrecycledplasticis0·2kgforeachbasket.Thebudgetedproductionwas80,000baskets.Duetorecentgovernmentincentivestoencouragerecycling,thestandardpriceofrecycledplasticwasexpectedtoreduceto$0·40perkg.Theactualpricepaidbythecompanywas$0·42perkgand100,000basketsweremanufacturedusing20,000kgofrecycledplastic.Whatisthematerialsoperationalpricevariance?A$2,000favourableB$1,600favourableC$400adverseD$320ThefollowingbudgeteddataforaThefollowingbudgeteddataforaparticularperiodwasavailableforacompanysellingtwoperunitperunitinunitsProductAProductTheactualresultsfortheperiodwereasperunitperunitinunitsProductAProductWhatisthetotalsalesquantitycontributionvariancefortheperiod?A$3,720FB$3,720AC$4,320FD$4,320SYLLABUSSYLLABUSE.Performancemeasurementand场 内 场 内 InternalvsTypesofinformationControlsoversecurityandconfidentialDIKWpyramid/bigdataMarginalAbsorptionActivity-based LifecycleCostvolumeprofit ThroughputLimiting Relevantcost Zero-basedRolling MaterialmixandyieldSalesmixandquantity Planningandoperational ROI BuildingblockMeasuringROCEMeasuringROCE=Capital×MeasuringCurrentMeasuringCurrentCurrentratioCurrentMeasuringMeasuringFinancialgearing=debt/(debt+Ahighlevelofgearingindicatesthecompanyhasheavydebtsinlongtermneeds.Anincreaseingearingshowsanincreaseinleveloffinancialriskforthecompany.LimitationsLimitationsofusingfinancialperformanceVSVS•••••StrongGoodcustomersatisfactionFastdeliveryQualityproductsLowpriceBalancedFourBalancedFourFinancialCustomerInternalbusinessInnovationandlearningMedcompisacharitybasedinMedcompisacharitybasedinCeeland.Itpr