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快速查题-ACCA英国注册会计师试题

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ACCA英国注册会计师
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A member of Southcott Co's finance team has said that activity based costing (ABC) provides more accurate product costs than a traditional absorption costing system. He gave a number of statements supporting this claim. 

Which of the following statements does NOT support his claim? 

A

 ABC uses cost drivers to allocate overhead costs to products by cost pool 

B

ABC identifies value added and non-value added activities 

C

ABC assigns overheads to each major activity 

D

ABC uses both volume based and non-volume based cost drivers 

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Abkaber assembles three types of motorcycle at the same factory: the 50cc Sunshine; the 250cc Roadster and the 1000cc Fireball. It sells the motorcycles throughout the world. In response to market pressures Abkaber has invested heavily in new manufacturing technology in recent years and, as a result, has significantly reduced the size of its workforce.

 Historically, the company has allocated all overhead costs using total direct labour hours, but is now considering introducing Activity Based Costing (ABC). Abkaber's accountant has produced the following analysis. 

The three cost drivers that generate overheads are: 

Deliveries to retailers                               – the number of deliveries of motorcycles to retail showrooms 

Set-ups                                                       – the number of times the assembly line process is re-set to accommodate

                                                                        a production run of a different type of motorcycle 

Purchase orders                                       – the number of purchase orders. 

The annual cost driver volumes relating to each activity and for each type of motorcycle are as follows: 


The annual overhead costs relating to these activities are as follows:  

                                                                                                $ 

Deliveries to retailers                                                 2,400,000 

Set-up costs                                                                 6,000,000 

Purchase orders                                                         3,600,000 

All direct labour is paid at $5 per hour. The company holds no inventories. 

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【论述题】

 Calculate the total costs of producing the budgeted amount of Sunshine motorcycles based on the existing method of attributing overheads. 

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Calculate the total costs of producing the budgeted amount of Roadster motorcycles based on the existing method of attributing overheads. 

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Calculate the amount of overhead in respect of set up costs, which would be attributed to the production of the budgeted amount of Roadster motorcycles, under ABC costing principles. 

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Calculate the amount of overhead in respect of purchase orders, which would be attributed to the budgeted amount of Fireball motorcycles, using ABC costing principles. 

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 Which of the following could be used to describe activity based budgeting (ABB)? 

Select all that apply. 

A

 A method of budgeting based on an activity framework and utilising cost driver data in the budget setting and variance feedback processes 

B

 The use of costs determined using ABC as a basis for preparing budgets 

C

 The definition of the activities that underlie the financial figures in each function and the use of the level of activity to decide how much resource should be allocated, how well it is being managed and to explain variances from budget 

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Ohno Co uses activity based costing and produces three products called EM, TM and GM. 

Ohno Co expects to incur the following indirect production costs next year. 



What is the cost per machine set-up? 

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 Ohyes Co uses activity based costing and produces three products called ET, TT and GT. 

Ohyes Co expects to incur the following indirect production costs next year. 



What is the cost per purchase order? 

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 Product YZ2 is made in a production process where machine time is a bottleneck resource. Production of one unit of Product YZ2 takes 0.25 machine hours. The costs and selling price of Product YZ2 are as follows: 



In a system of throughput accounting, what is the return per factory hour? 

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A company manufactures Product Q, which sells for $50 per unit and has a material cost of $14 per unit and a direct labour cost of $10 per unit. The total direct labour budget for the year is 18,000 hours of labour time at a cost of $10 per hour. Factory overheads are $1,620,000 per year. The company has identified machine time as the bottleneck in production. Product Q needs 0.05 hours of machine time per unit produced. The maximum capacity for machine time is 6,000 hours per year. 

What is the throughput accounting ratio for Product Q (to 1 dp)? 

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