快速查题-ACCA英国注册会计师试题
ACCA英国注册会计师
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In the theory of constraints and throughput accounting, which of the following methods may be used to elevate the performance of a binding constraint?
(Method 1) Acquire more of the resource that is the binding constraint
(Method 2) Improve the efficiency of usage of the resource that is the binding constraint
ABC Company uses throughput accounting. Machine time is the current binding constraint on production output, and management are looking for ways to increase the throughput accounting (TA) ratio for a product that the machine is used to manufacture.
Which of the following will have NO effect on the TA ratio?
This objective test question contains a question type which will only appear in a computer-based exam, but this question provides valuable practice for all students whichever version of the exam they are taking.
The ABC Company manufactures two products, Product Alpha and Product Beta. Both are produced in a very labour-intensive environment and use similar processes. Alpha and Beta differ by volume. Beta is a high-volume product, while Alpha is a low-volume product. Details of product inputs, outputs and the costs of activities are as follows:
Fixed overhead costs amount to a total of $420,000 and have been analysed as follows:
$
Volume-related 100,000
Purchasing related 145,000
Set-up related 175,000
Using a traditional method of overhead absorption based on labour hours, what is the overhead cost per unit for each unit of product Alpha?
This objective test question contains a question type which will only appear in a computer-based exam, but this question provides valuable practice for all students whichever version of the exam they are taking.
A company manufactures two products, C and D, for which the following information is available:
Product C Product D Total
Budgeted production (units) 1,000 4,000 5,000
Labour hours per unit/in total 8 10 48,000
Number of production runs required 13 15 28
Number of inspections during production 5 3 8
Total production set up costs $140,000
Total inspection costs $80,000
Other overhead costs $96,000
Other overhead costs are absorbed on the basis of labour hours per unit.
Using activity-based costing, what is the budgeted overhead cost per unit of product D?
A company uses activity-based costing to calculate the unit cost of its products. The figures for Period 3 are as follows: production set-up costs are $84,000. Total production is 40,000 units of each of products A and B, and each run is 2,000 units of A or 5,000 units of B.
What is the set-up cost per unit of B?
This objective test question contains a question type which will only appear in a computer-based exam, but this question provides valuable practice for all students whichever version of the exam they are taking.
A company makes products A and B. It is experimenting with Activity Based Costing. Production set-up costs are $12,000; total production will be 20,000 units of each of products A and B. Each run is 1,000 units of A or 5,000 units of B.
What is the set-up cost per unit of A, using ABC?
Fill in the blanks. The major ideas behind ABC are as follows.
(a) Activities cause _____________
(b) Producing products creates demand for the _____________
(c) Costs are assigned to a product on the basis of the product's consumption of the _____________
材料全屏
31
【论述题】
Calculate the production overheads to be absorbed by one unit of each of the products using the following costing methods.
A traditional costing approach, using a direct labour hour rate to absorb overheads
Calculate the production overheads to be absorbed by one unit of each of the products using the following costing methods.
An activity based costing approach, using suitable cost drivers to trace overheads to products
材料全屏
33
【论述题】
Calculate the overhead cost per course for auditing using traditional volume based absorption costing to the nearest dollar.