在英国和澳洲，MA用的书有所不同，根据英国小伙伴的反映
入门者学的是这本Management Accounting for Decision Makers, Peter Atrill and Eddie McLaney, 9th edition (Pearson)
扫一扫又不会怀孕，扫一扫，作业无烦恼。
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Question 1
Goodnight Company manufactures beds. The company’s traditional management control systems have been criticised for concentrating on financial indicators. The Head of Performance Management wants an Integrated Performance Management System, which provides financial and non-financial aspects.
The Balanced Score Card has been highlighted as a potential management tool that could be implemented.
Required:
a) Discuss problems with traditional financial performance indicators and critically analyse the need for non-financial information. (20 marks)
b) Explain, with reference to a suitable diagram, each perspective of the Balanced Score Card. (40 marks)
c) Discuss how the Balanced Score Card could be applied to a company that manufactures and sells specialist beds, identifying two appropriate measures for each perspective. (40 marks)
Question 2
Chung’s luxury brewery makes and sell several products including the A (Awesome) and B (Brilliant) ranges. Traditional absorption costing has been replaced with an activity based costing system.
For the year actual production output with regards to products代写 A and B are:
Product A B
Units produced 20,000 10,000
Purchase orders 2,000 1,500
Stores issue notes 250 100
Machine Set ups 50 50
Machine hours 5,000 2,000
Direct materials £10,000 £5,000
Direct labour £50,000 £25,000
For all output the annual estimated production activity cost pools and cost driver activity levels are:
Activity Cost Pool (£) Activity Level
Purchasing materials 50,000 5,000 Purchase orders
Storing materials 45,000 500 Issue notes
Setting up machinery 40,000 400 Machine Set ups
Running machinery 75,000 20,000 Machine hours
Total production overheads 210,000
Required:
a) Calculate overhead rates for:
i. Activity Based Costing System (12 marks)
ii. Absorption Costing System (4 marks)
b) Calculate unit costs for products A and B for:
i. Activity Based Costing System (24 marks)
ii. 代写Absorption Costing System (18 marks)
c) Briefly discuss the implications of different unit costs under both costing methods. (12 marks)
d) Critically examine the advantages and disadvantages of activity based costing.(30 marks)
Question 3
Chegwin Ltd manufactures luxury sports jackets. It has estimated sales of 60,000 sports jackets that will generate sales revenue of £360,000. Budgeted costs are: direct material £110,000, direct labour £120,000 and production overheads £77,500. The production overheads include £37,500 of fixed costs. Expected profit based on these sales and costs is £52,500.
An alternative manufacturing method is also available, which would reduce variable costs per unit by £0.50, but increase fixed overheads by £7,500.
Required:
a) Define the concepts of break even and margin of safety. Explain the purposes of break-even analysis. (18 marks)
b) 代写Calculate the break-even point in units and sales value for the original production method. (6 marks)
c) Calculate the margin of safety in units and sales value for the original production method. (6 marks)
d) Calculate how many units need to be sold to make a £37,500 profit for the original production method. (9 marks)
e) Calculate the break-even point in units and sales value for the alternative method of production. (9 marks)
f) As far as you are able given the information available, briefly discuss the relative merits of the two alternative production methods. (12 marks)
g) Compare and contrast the accountant and economist models of cost-volume-profit analysis (40 marks)
