业绩管理(英文) B试卷(空白))
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2018-- 2019学年 第二学期 期末考试
《业绩管理》试卷（B卷）
（考试时间共计：100分钟）
题号 一 二 三 四 五 总分
分值
20 10 10 40 20 100
得分
一、单项选择题（每题 2分，共20分）
得分
( )1.
When are the bulk of a product's life cycle costs
normally determined?
A At the
designdevelopment stage
B When the product is
introduced to the market
C When the product is
in its growth stage
D On disposal.
(
)2．The following details relate to three services
offered by DSF.
V A
L
$$ per service $$ per service $$ per
service
Selling price of service 120
170 176
Direct labour
20 30 20
Variable
overhead 40 56
80
Fixed overhead 20
32 40
80 118
140
Profit 40
52 36
All three services use the
same direct labour, but in different quantities.
In a period when the labour used on these
services is in short supply, the most and least
profitable use of the labour is:
Most
profitable Least profitable
A.
V A
B. A
L
C. L V
D. L A
( )3. In what circumstances does slack
arise?
A. At the optimal solution, when a
minimum quantity of a resource must be used, and
more
than that quantity is used.
B. At the
optimal solution, when the resource used is less
than the resource available
C. At the optimal
solution, when a minimum quantity of resource is
used.
D. At the optimal solution, when the
resource used equals the resource available.
( )4. How is an overhead absorption rate
calculated?
A. Estimated overhead ÷ actual
activity level
B. Actual overhead ÷ actual
activity level
C. Estimated overhead ÷
budgeted activity level
D. Actual overhead ÷
budgeted activity level
( )5．A company operates in export and
import markets, and its operational cash flows
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are affected by
movements in exchange rates, which are highly
volatile. As a result, the
company has great
difficulty in establishing a budgeting system that
is reliable for more than
three months ahead.
Which of the following approaches to budgeting
would be most appropriate for this
company's
situation?
A Zero based budget
B Incremental budget
C Rolling budget
D Flexible budget
( )6. How is
expected value calculated?
A ∑px
C e∑px
B p∑x D x∑p
( )7. A benefit sacrificed by taking one
course of action instead of the most profitable
alternative course of action is known as which
of the following?
A. Incremental cost
B.
Opportunity cost
C. Relevant cost
D. Sunk
cost
( )8. The total production
overhead expenditure of the company was $$176,533
and its
budgeted activity was as follows.
Machine shop A Machine shop B
Assembly
Direct labour hours 8,200
6,500 21,900
Machine usage hours
7,300 18,700 –
The
overhead is absorbed on labour hours basis. What
is the overhead absorption rate?
A. 2.82
B. 6.79 C. 12.0 D. 4.82
( )9. What method of uncertainty or risk
analysis is also called 'What if?' analysis?
A. Decision tree analysis
B. Sensitivity
analysis
C. Simulation modelling
D. Stress
testing
( )10. A company wishes to go
ahead with one of two mutually exclusive projects,
but
the profit outcome from each project will
depend on the strength of sales demand, as
follows.
Strong demand Moderate demand Weak
demand
$$ Profit Profit Profit(Loss)
Project 1 80,000 50,000 (5,000)
Project 2
60,000 25,000 10,000
Probability of
0.2 0.4 0.4
demand
The company could
purchase market research information, at a cost of
$$4,500. This would
predict demand conditions
with perfect accuracy.
What is the value to
the company of obtaining this perfect market
research information?
A. $$1,500
B. $$3,500
C. $$4,500
D. $$6,000
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二、选词填空（每题2分，共10分，从下列方框内选择最适合
的单词，填入句子的空白处）
Absorption
Potentially
hidden
Weighted
Weighted
CS ratio
Sales revenue Production cost
Decrease
average Conventional
得分
Increase
Marginal
Material cost average Labour cost
contribution per unit
1. Using
…absorption…………………… costing, profits can be
manipulated simply by
changing output and
inventory levels.
2. Fixed costs are charged
in full against the profit of the period in which
they are incurred
when…marginal……………………
costing is used.
3. Throughput =
........................................ minus
........................................
4.
According to environment accounting, raw materials
and energy are examples
of ...
.......................... costs.
5.
Breakeven point in units for a multi-product
organisation = Total fixed costs divided
by
.............................................
三、判断题（每题1分，共10分,对的在括号内划√，错的在括
号内划╳）
than the overheads actually incurred.
(
)2. The cost driver for quality inspection is
likely to be batch size.
( )3. ABC is a
system that is also suitable for use by service
organisations.
( )4. Life cycle costing is
the profiling of cost over a product's production
life.
得分
( ) 1.
Over-
absorption means that the overheads charged to the
cost of sales are greater
( )5. Pricing
based on mark-up per unit of limiting factor is
particularly useful if an
organisation is not
working to full capacity.p161
( )6. In a
decision about whether or not to sell a joint
product at the split-off point or after
further processing, joint costs are not
relevant.
( )7. A system of zero based
budgeting forces employees to remove wasteful
expenditure.
( )8. The principle behind zero
based budgeting (ZBB) is that the budget for each
cost
centre should be made from previour
experience.
( )9. Rolling budgets are
budgets which are continuously updated throughout
a financial
year, by adding a further period
and removing the corresponding period that has
just ended.
( )10. When sales demand is
inelastic, a company can increase profits by
raising the selling
price of its product.
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四、计算题（每题20分，共40分）
得分
1．Berties Burger(BB) is considering
changing some of their mobile burger
vans for
new models. The new burger van can come in 3 sizes
which different burger cooking
capacities. The
burger capacity for the small is 150, 250 for the
medium and 500 for the large.
Daily demand
for the burgers can be either 210 or 410 burgers.
The probability of 210 burgers
being demand is
0.6.
Each burger can be sold for $$1.50 and
the variable cost of production are $$0.50.
BB
is concerned about which size van to order. If
demand exceeds the number of burgers the
van
can cook, customers would have to be turned away.
It’s unlikely these customers will
return to
eat burgers from BB so it has been decided $$15 per
day will be charged against the
profit, of
that day, to allow for lost future sales,
regardless of the number of customers denied
their burger.
Depreciation charged per day
will be $$10 for the small van, $$20 for the medium
and $$30 for
the large. The business operates
is a very competitive market and the mangers of BB
who
were once risk takers have become more
cautious with their business decision.
Require:
a) Prepare a profits table
showing the six possible profit figure per day.
(9分)
b) Using your profit table from (a)
above, discuss which type of burger van BB should
buy
taking into consideration the possible
risk attitude of the managers. (5分)
c)
Describe THREE methods which businesses can use to
analyse and assess the risk that
exists in its
decision making. (excluding maximax, maximin and
expected values) (6分)
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2. Super Ltd makes a single product, a
washing machine. The standard cost card for a
machine is:
Material $$60
Labour $$40
Variable overhead
$$50
Output for the month is budgeted to be
5000 units and monthly fixed overhead are expected
to
be $$100,000. Output could rise to 7500
units per month.
The company currently uses a
full cost plus approach to pricing and adds 100%
onto the full
cost per unit to calculate the
selling price. However, sales volumes and profit
have been
disappointing. Therefore, the
company commissioned some market research to
determine the
relationship between costs and
volumes. The research showed that at price of $$300
per unit,
sales would be 6000 units per month
and would reduce by 500 per month for each $$10
rise in
price.
Required:
a) Using the
company’s current full cost plus approach to
pricing, what selling price are they
attempting to charge？ (4 marks)
b)
Derive the demand function and use that to
calculate the monthly profit based on the
cost-plus approach to pricing and also to
calculate the maximum profit that could be
made. (12 marks)
c) Discuss the
availability of full cost plus approach. (4 marks)
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得分
五、讨论题（每题10分，共20分）
1. SRP
Limited is a highly successful manufacturing
company. However, SRP Limited have
been
adversely affected by the recession and needs to
keep a tight control on costs. They are
reviewing the way they prepare their accounts.
They currently prepare accounts for a fixed
period and are considering a switch to rolling
budgets.
Required:
a) Discuss the
advantage and disadvantages of rolling budgets.
(6分)
SRP Ltd can only purchased 200 kg of
material A. They use 2 kgs of this material to
produce
each unit of products Z. The company
currently carries stock of 100 kg of material A
and
needs to carry a closing stock of 80% of
the opening stock. SRP Ltd also already has an
opening stock of 50 units of product Z which
will increase 20% for closing stock.
b) Find
the sales level of product Z for the next period.
(4分)
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2．
Cost
volume profit (CVP)breakeven analysis is the study
of the interrelationships between
costs,
volume and profit at various levels of activity.
The usefulness of CVP analysis is
restricted
by its unrealistic assumptions, such as constant
sales price at all levels of activity.
Criticize discussion of the limitations and
advantages of the CVP approach to short-term
decision-making. (10分)
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