题目

Each unit of product Echo takes five direct labour hours to make. Quality standards are high, and 8% of units are rejected after completion as sub-standard. Next month's budgets are as follows.Opening inventories of finished goods 3,000 units Planned closing inventories of finished goods 7,600 units Budgeted sales of Echo 36,800 unitsAll inventories of finished goods must have successfully passed the quality control check.What is the direct labour hours budget for the month?

A

190,440 hours

B

207,000 hours

C

223,560 hours

D

225,000 hours

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Chapter16Thebudgetaryprocess

                                                                                                             Units              

Planned increase in inventories of finished goods                                4,600

Budgeted sales                                                                                     36,800

Budgeted production (to pass quality control check)                           41,400

This is 92% of total production, allowing for an 8% rejection rate.

 Budgeted production =100/92x41,400=45,000 units

Budgeted direct labour hours = (x 5 hours per unit) 225,000 hours

多做几道

Which of the following statements about management accounting information is/are true?

(i) They must be stated in purely monetary terms.

(ii) Limited companies must, by law, prepare management accounts.

(iii) They serve as a future planning tool and are not used as an historical record.

A

(i), (ii) and (iii)

B

(i) and (ii)

C

(ii) only

D

None of the statements is true

Which of the following statements is/are correct?

(i) A management control system is a term used to describe the hardware and software used to drive a database system which produces information outputs that are easily assimilated by management.

(ii) An objective is a course of action that an organisation might pursue in order to achieve its strategy.

(iii) Information is data that has been processed into a form meaningful to the recipient.

A

(i), (ii) and (iii)

B

(i) and (iii)

C

(ii) and (iii)

D

(iii) only

Good information should have certain qualities. Which of the following are qualities of good information?(i) Complete(ii) Extensive(iii) Relevant(iv) Accurate

A

(i), (ii) and (iii)

B

(i), (iii) and (iv)

C

(ii) and (iv)

D

All of them

Monthly variance reports are an example of which one of the following types of management information?

A

Tactical

B

Strategic

C

Non-financial

D

Operational

Which of the following statements is/are correct?

(i) Information for decision-making should incorporate uncertainty in some way

(ii) The data used to prepare financial accounts and management accounts are the

A

(i) is true and (ii) is false

B

(ii) is true and (i) is false

C

Both are true

D

Both are false

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