知識點串講講義一二

PM6Thetotalexamtimeis3hours.Priortothestartoftheexamcandidatesaregivenanextra10minutestoreadtheexaminstructions.SectionAoftheexamcomprises15objectivetestquestionsof2markseach.SectionBoftheexamcomprisesofthreecasestylequestions.Theseeachcontainfiveobjectivetestquestionswhicharebasedaroundacommonscenario.30’SectionCoftheexamcomprisestwo20markconstructedresponsequestions.SectionCquestionswillcomefromdecisionmakingtechniques,budgetingandcontroland/orperformancemeasurementandcontrolareasofthesyllabusandinformationsystems.TheA andsystemsfororganisationalManagingSourcesofInformationsystemsand ManagingControlsandprocedureswhichmaybenecessarytoensurethesecurityofhighlyinformationthatisnotforexternalconsumption題源：Examiner’sreport2019March ’sboardofdirectorswererecentlyembarrassedwhenaveryunhappyjuniorhumanresourceseddetailsoftheirsalariestothe Aninvestigationrevealedthatthehumanresourcesdirectorhadlenthisusernameandpasswordtothejunioremployeesothatroutinemaintenanceofthehumanresourcesdatabasecouldbeconductedwhilstthedirectorwasonvacation.Duringthedirector’svacation,thejunioremployeehadusedthedirector’susernameandpasswordtoaccesstheboard’ssalaryrecords.Whichofthefollowingcontrolscouldhavehelpedtopreventthisbreach MonitoringthedatabasesystemlogsonadailybasistoseewhatinformationisbeingBuildinglevelsofaccessintothedatabasesothatonlyseniorstaffhaveaccesstoboard allthehumanresourcerecordsforsalariesonaseparateHaving ofregularlyupdatingthepasswordsrequiredtoaccessthe 故本題選擇SourcesofCostofIndirectcostsofproducingTherearethreetypesofcostsforanorganizationtoproduce,collectandprocesstheinternalDirectdatacapturecosts(i.e.usingtechnologytocaptureProcessIndirectcostsofinternalDirectdataUseofbarcodesandscannerstorecordUseofRFID(radiofrequencyidentification)tagstoidentify,locateandtrack(e.g.,trackingvehicles,staff,inventory)ProcessEmployeetimespentfillinginpurchaseTimetakenbystafftoinputdataintoproductionCompletionoftimesheetbyIndirectcostsofproducingStorageofsalesinformationnolongersenttostaffonmattersthatdonotrelatetoDuplicationof題源：Examiner’sreport2018DecemberThefollowingcostsrelatetomanagementaccountinginformationforKiteCoforApril$EmployeetimespentfillinginpurchaseUseofbarcodesandscannerstorecordStorageofsalesinformationnolongerTimetakenbystafftoinputdataintoproductionWhatwerethetotaldirectdatacapturecostsforKiteCoforApril答案解析：本 的是考生對于直接獲取成本的理producingInformationsystemsand MaincharacteristicsofinformationTransactionprocessingManagementinformationExecutiveinformationEnterprise nningCustomerrelationshipmanagement題源：2016SeptemberAmanufacturerandretailerofkitchensintroducesanenterprise nningWhichofthefollowingisNOTlikelytobeapotentialbenefitofintroducingthisSchedulesoflabourarepreparedforInventoryrecordsareupdatedSalesarerecordedintothefinancialCriticalstrategicinformationcanbe答案解析：本 的是考生對于不同管理信息系統(tǒng)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利潤表推CalculatecostsperdriverandperunitusingGroupoverheadsintocostpoolsbyIdentifycostOHincostOAR

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

108

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

，其分母是所有的成中已經強調公司makesarangeofproducts，即不止ABC1與ABC2，切勿只計算這兩個產品ordersnumber作為分母12millionOAR= $1812million8因為8unitsofABC1inanordercostperunitis$1.508保留兩位即$0.19，故答案選DTargetDeriveatargetcostinmanufacturingandserviceEstimatedProductCost–TargetCost=CostThedifficultiesofusingtargetcostinginserviceSimultaneity–createdattimeHeterogeneity–quality/consistencyIntangibility–ofwhatisPerishability–cannotmakeinadvanceandstore題源：Examiner’sreport2017December hasatargetmark-upof25%andsellsintoacompetitivemarketwherethemarketpriceif$120perunit.The ’scurrentcostsperunitare$46forvariablecostsand$60forfixedcosts,andithasabudgetedoutputof10,000units.Whatistheminimumproductionrequiredtoclosethetargetcost11,77813,63611,04212,000答案解析：首先可以計算出目標成本，$120=$96。而currentcosts是$106,其中變動部分為$46，固定分為$60降到$50則最低產量為12,000units。Derivealife-cyclecostorprofitinmanufacturingandserviceThroughputDefinitionofthroughputTheoryofCalculateandinterpret??????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????

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??????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????Applythroughputaccountingtoamulti-productdecision-making題源：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 的是產量會計下如何進多個產品的生產決我們可以根據TPAR也可以根據throughputreturnpermachinehour來進行排序。一般用后者，計算簡單故產品Y應當最后生成，本題選擇DEnvironmentalEnvironmentalMethodsaccountingforenvironmental題源：Examiner’sreport2020September/DecemberWhichTWOofthefollowingactivitiesareenvironmentalINTERNALfailureQualitycontrolinspectionstomonitorpollutionlevelsinwaterleavingaproductionWaterpurificationtreatmenttocleanwastewaterbeforeitleavestheFittingofcarbonfilterstomachineprocessestoreducecarbonPowerusagemeasuringsystemtomonitorenergyconsumptionwithinthePaymentoffinesforbreachingenvironmentalregulationsintheInsulationofheatingpipesinthefactorytoreduceheatPublicrelationscoststoremedyreputationaldamagecausedbyaccidentalriverCapturingandrecyclingofwasteexhaustgasestogenerate答案：B和解析：需要熟知四種環(huán)境成本的分類，除了內部失敗成本外，還有下列三種Environmentalpreventioncostsrelatetoactivitiesormeasurewhichaimtoavoidthepollutionorwastageoccurring.CFEnvironmentaldetectioncostsrelatetothecostsincurredtotestthelevelsofemissionsandwastagetoensurethattheorganisationisbeingcompliantwithinternalstandardsandexternalregulations.ADExternalfailurecostsrelatetopollutionwhichhasaffectedtheoutsideenvironment.E題源：Examiner’sreport2021September/December 'sactualproductionfiguresforabatchofproductsareasIntermsofenvironmentalcostcategorisations,howwouldthenormalandabnormallossesbeNormalloss=PotentiallyhiddenNormalloss=PotentiallyhiddenNormalloss=ConventionalNormalloss=Conventional

Abnormalloss=ConventionalcostsAbnormalloss=ContingentcostsAbnormalloss=ContingentcostsAbnormalloss=Contingentcosts答案解析：需要熟知四種環(huán)境成本的分類，USEnvironmentalProtectionAgency將環(huán)境成本分為以下四Conventionalcosts:rawmaterialandenergycostshavingenvironmentalPotentiallyhiddencosts:costscapturedbyaccountingsystemsbutthenlosingtheiridentityin‘generalContingentcosts:coststobeincurredatafuturedate–forexample,clean-upImageandrelationshipcosts:coststhat,bytheirnature,areintangible,forexample,thecostsofpreparingenvironmentalreports.TheCDecision-makingRelevant Costvolume LimitingPricingMake-or-buyandothershort-termDealingwithriskanduncertaintyindecision- ysis:looksprimarilyattheeffectsofvolumeto????????????????????????????????????????????????????=?????????????????????????????? ????????????????????????????????????????????????????????????????+????????????

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????????????????????Breakeveninunits ?????????????????????????????????????????????????????????????????????????????????Breakeven ?????????????????????????????????????????????????????Salesvolumetoachieveatargetprofit ????????????????????????????+?????????????????????????????????????????????????????????????????????????Salesrevenuetoachieveatargetprofit=????????????????????????????+?????????????????????????????????????????????Cost/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題源：Examiner’sreport2019March makestwoproductswiththefollowingProductProductContributiontoSellingpriceperum8,0003,000FixedcostsareWhatistheminimumrevenuerequiredforproductiontobreak答案ratio進行，所以不能使用Breakevenrevenue= ?????????????????????????????????????????????????????????????正確計算如下因為Y的C/Sratio更大，因此應當優(yōu)先銷售產品Y，Y的單位貢獻是0.5x$4.80$2.40，最大市場需求為3,000units，全部滿足后可產生收入$14,400(3,000units$4.80)，貢獻$7,200(3,000units×$2.40)，覆蓋掉固定成本$9,000后，還剩余$1,800的貢獻/固定成本需要X的銷售來產生因此，總的盈虧平衡的收入為$6,000+$14,400=$20,400。故本題選擇ALimiting SingleLimitingAccording“contributionperunitofthescarceresource”foreachMultiplescarceresourceLinearprogrammingSimultaneousShadowOneresourceisnotusedfullyand umdemandofoneproductisnotbeenIfSlackishigh,itmeansinefficientuseoftheresource.Ifpossible,theresourcecanbereallocatedtootherpartofbusiness.IfSlackislow,itmeansitmayturntoBindingconstraintssoon.Weneedbackupntofindmoresupply.InformationperSalesVariableFixedDemandperMachinehourper12105Quotedpriceper*Machinetimeavailableisupto1000hoursper本題需計算extracostperhour其中的extracost是報價與VC之間的不InformationperQuotedpriceperVariableExtracostsperMachinehourper12105ExtracostspermachinehoursavedMakingin

Buyform 題源：Examiner’sreport2019JuneWhichofthefollowingstatementsaboutgraphicallinearprogrammingwiththeobjectiveofisingprofitistrue?Ifaresourceconstraintlinedoesnotpassthroughtheoptimumpointonthegraph,thentheshadowpriceofthatresourceiszeroTheshadowpriceisthe umamounta shouldpayforonemoreunitofascarceresourceTheslopeorgradientoftheobjectivefunctiondependsontheamountofresourcesavailabletotheorganisation11and21,2and2and3對于非限制性資源而言， 價格為價格是最高PricingDemand-basedapproachtoDemandPriceAllformsofcost-ComplementaryProduct-VolumeRelevant題源：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)=題源：2016SeptemberWhichofthefollowingstatementsregardingmarketpenetrationasapricingstrategyis/areItisusefulifsignificanteconomiesofscalecanbeItisusefulifdemandforaproductishighly12Neither1norBoth1and答案解析：滲透定價法的適用環(huán)Relevantcostsandshort-termRelevant ThreeOpportunitySunkCommittedNotionalMake-or-buyandoutsourcingShutOne-offThefurtherprocessingofjointFullFullSpareNewNewhireorTurnRelevantRelevantcostsisFeeFeeofnewhireorFallintheresalevalueafterInNotInNotinNootherHavetobuyIftakefrominventoryHavetobuyIftakefrominventorywon’tbere Iftakefrominventorywillbere RelevantRelevantcostsis cement cement cementScrapCurrentAdditionalworkcanbeundertakenCurrentAdditionalworkcanbeundertakenbeundertakenmorestaffRelevantcostofpayLabourcosts+lost題源：Examiner’sreport2021JuneIndicate,byclickingontherelevantboxesinthetablebelow,whethereachofthestatementsmadeaboutshort-termdecisionsaretrueorfalse.答案：Thefirststatementisfalse,thesecondstatementis解析：Jointcostsaresunkcosts，第二句系做outsourcing決策的規(guī)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題源：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題源：Sept/Dec2021Examiner’sreportWhichTWOofthefollowingstatementsaboutforecastingbasedonsimplelinearregressionarecorrect?ItcanaccountfortheeffectofmultipleindependentItassumesthathistoricaldataisareliableguidetotheItisnotsuitablewhenthevariablesshowstrongnegativeCostforecastsusingextrapolationarelessaccuratethanthoseusing答案：B題源：2015June predictedthatthelearningrateforproductionofanewproductwouldbe80%.Theactuallearningratewas75%.Thefollowingpossiblereasonswerestatedforthis:ThenumberofnewemployeesrecruitedwaslowerthanUnexpectedproblemswereencounteredwithUnexpectedchangestoHealthandSafetylawsmeantthatthe hadtoincreasethenumberofbreaksduringproductionforemployeesWhichoftheabovereasonscouldhavecausedthedifferencebetweentheexpectedrateofandtheactualrateofAllofthe(ii)and(iii)(i)Noneofthe答案解析：注意，學習速率越小，意味著單位小時數越少，企業(yè)的效率越StandardDifferencesbetweenBudgetsandstandardPrincipleofTheprincipleofcontrollabilityisthatmanagersofresponsibilitycentresshouldonlybeheldaccountableforcostsoverwhichtheyhavesomeinfluence.Problemsresultingfromusingstandardcostsinrapidlychanging題源：Examiner’sreport2020MarchWhichofthefollowingareconsequencesofusingideal ysisislikelytoproduceadverseresultsDemotivationofstaffusuallyesaproblemAllowancesfornormalefficiencylevelsaremadeStandardscanemoreusefulforlong-termtargets1and21,2and1,2and3and答案解析：選項（3）描述的是attainable Basic SalesDirectDirectVariableMaterialsmixandyieldSalesmix tynningandoperational基本差異分 推MaterialBetternegotiationwithUnpredictableUnforeseenpriceBetterqualityforhigherMaterialMoreeffectiveuseduetobetterqualityDefectivematerialsandStrictercontrolofLabourEmployworkersatalowerUseofhighergradeLabourunionaskforpayWorkquicklyduetoBettermaterialandequipmentWell-skilledworkershiredLackofErrorsinallocatingSavingsinEconomicalExcessiveuseofChangeoftypeofserviceLabourormachinedworkmoreLabourormachinedworklessLabourworkMoreworkshirethanMachinedowntimeSellingUnnnedpriceUnnnedpriceSalesAdditionalUnexpectedfallinProduction考季沖刺-PARTTotalTotaldirectTotalsalesMateriaMateriaMaterialSalespriceSalesMaterialMaterialMaterialMaterialSalesmixMixvarianceSetupActualtyActualmixActualtyStandardmixMaterialMaterialCalculatethetotaloftheAQAMcolumnandcopyittothetotalofSharethistotaltodifferenttypesofmaterialbytheproportiongiveninthequestionorthestandardcostcard;CalculatethedifferencelinebyMultiplythedifferencewithstandardpricetogetvarianceinYieldvarianceIndividualStandardmix StandardmixMaterialMaterialYieldvarianceInput-ActualoutputXExpectedoutputsfromactualXMultipliedbystandardmaterialcostperunitofXYieldXOutput-Actualinput(allthematerialXExpectedinputsfromactualXMultipliedbystandardweightedaveragematerialXYieldX題源：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題源：Examiner’sreport2020JuneWhichofthefollowingstatementsisNOTtrueaboutasalesmixIfactualsalesrevenuesfromtwoproductsareinthesameratioasthebudgetedsalesrevenuesthereisnomeasurablesalesmixvarianceIfallproductshavethesamebudgetedmarginthereisnomeasurablesalesmixIfactualsalesvolumesareinthesameratioasthebudgetedsalesvolumesthereisnomeasurablesalesmixvarianceIftheactualsalesvolumesofallproductsare10%abovethebudgetedsalesvolumes,thereisnomeasurablesalesmixvariance答案解析：選項D暗含的假設和選項C一致，即實際銷量的比例等同于預算的比ActualtyActualmixActualtyStandardmixMaterialMaterialThepurposeofvariance ysisistoassistmanagementinexercisingcontrolbyidentifyingareaswhereperhapsthereareoperationalproblems.nningThisisaclassificationofvariancescalculatedbycomparingtheoriginalbudgettoabudgetrevisedforanychangetoamorerealisticbudgetOperationalThisisaclassificationofvariancescalculatedbycomparingactualperformancewitharevisedbudget.Thesevariancesareworthinvestigatingmoreastheyarevariancescausedbyoperatingfactorsthatpotentiallymightbecontrollable.題源：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.題源：Examiner’sreport2018MarchLogCohasanoperatinggearingratioof33.33%.Itssalesarecurrently$100manditsoperatingprofitis$20m.OperatinggearingiscalculatedbydividingfixedcostsbyvariableWhatwillitsoperatingprofitbeitssalesincreasesby答案解析：總成本等于$80m因此operatingprofit1156920=故本題選擇B題源：Examiner’sreport2018DecemberBinnyCohasannualsalesof$960,000andacurrentratioof3.2:1.Allofitssalesareforcashandarepricedatamark-uponcostof50%.Theaveragecashbalanceis$40,000andtheinventoryturnoverperiodis90Assuming360daysinayear,whatisBinnyCo’squickratio(acidtest答案解析：FinishedgoodsdaysAveragevalueoffinishedgoodsCostofsalesMark–up=50%，costofsales平均存貨余額為$640,000/4=流動比率為3.2:1，所以（現金+存貨）/流動負債=3.2:1，故流動負債=$200,000=速動比率QuickratioorAcidtestratio(CurrentassetsInventory)Current$200,000?$160,000=HowdowecreatevalueforourInternalWhatprocessesmustweexcelattoachieveourfinancialandcustomerobjectives?CostUnitcost/material

Whatdoexistingandnewcustomersvaluefromus?CustomerPercentageofsalesfromnewProducts/repeatInnovationandCanwecontinuetoimproveandcreatefutureSpendingonR&D/percentageofrevenuefromnewproducts

Dimensionsof

upstreamDivisionalperformanceandtransferROI&TransferROI=PBIT/CapitalRI=PBIT–Capitalemploye