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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The following are all steps in the implementation of the target costing process for a product:
(1) Calculate the target cost.
(2) Calculate the estimated current cost based on the existing product specification.
(3) Set the required profit.
(4) Set the selling price.
(5) Calculate the target cost gap.
Which of the following represents the correct sequence if target costing were to be used?
In target costing, which of the following would be a legitimate strategy to reduce a cost gap for a product that existed in a competitive industry with demanding shareholders?
Which of the following strategies would be immediately acceptable methods to reduce an identified cost gap?
Which of the following techniques is NOT relevant to target costing?
The selling price of product Zigma is set to be $250 for each unit and sales for the coming year are expected to be 500 units. If the company requires a return of 15% in the coming year on its investment of $250,000 in product Zigma, the target cost for each unit for the coming year is
VC Co is a firm of opticians. It provides a range of services to the public, such as eye tests and contact lens consultations, and has a separate dispensary selling glasses and contact lenses. Patients book appointments with an optician in advance.
A standard appointment is 30 minutes long, during which an optician will assess the patient’s specific requirements and provide them with the eye care services they need. After the appointment, patients are offered the chance to buy contact lenses or glasses from the dispensary.
Which of the following describes a characteristic of the services provided by an optician at VC Co during a standard appointment?
S Company is a manufacturer of multiple products and uses target costing. It has been noted that Product P currently has a target cost gap and the company wishes to close this gap.
Which of the following may be used to close the target cost gap for product P?
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 predicted selling price for a product has been set at $56 per unit. The desired mark-up on cost is 25% and the material cost for the product is estimated to be $16 before allowing for additional materials to allow for shrinkage of 20% (for every 10 kg of material going in only 8 kg comes out). If labour is the only other cost and 2 hours are needed what is the most the business can pay per hour if a cost gap is to be avoided?
The maximum rate per hour is
What might be effective ways of reducing the labour cost element in a product, in order to lower expected cost towards a target cost?
Which two of the following characteristics of services make it difficult to establish target costs for services?
(a) Intangibility (d) Variability
(b) Perishability (e) Simultaneity
(c) No transfer of ownership