A.fixed cost
B.variable cost
C.sunk cost
D.overhead cost
E.is defined by none of the above
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更多“Costs that change as output ch…”相关的问题
第1题
A.fixed cost
B.variable cost
C.sunk cost
D.overhead cost
第2题
A.justin
B.justice
C.justified
D.justification
第3题
(ii) The percentage change in revenue, total costs and net assets during the year ended 31 May 2008 that
would have been required in order to have achieved a target ROI of 20% by the Beetown centre. Your
answer should consider each of these three variables in isolation. State any assumptions that you make.
(6 marks)
第4题
A、Because he would like to catch the Christmas shopping season
B、Because he would like to launch a new product
C、Because he would like to save costs
D、Because he would like to improve corporate image
第5题
第6题
The following statements have been made in relation to activity-based costing:
(1) A cost driver is a factor which causes a change in the cost of an activity
(2) Traditional absorption costing tends to under-estimate overhead costs for high volume products
Which of the above statements is/are true？
A.1 only
B.2 only
C.Neither 1 nor 2
D.Both 1 and 2
第7题
第8题
It currently produces and sells 80,000 units per annum, with production of them being restricted by the short supply of labour. Each control panel includes two main components – one key pad and one display screen. At present, Robber Co manufactures both of these components in-house. However, the company is currently considering outsourcing the production of keypads and/or display screens. A newly established company based in Burgistan is keen to secure a place in the market, and has offered to supply the keypads for the equivalent of $4·10 per unit and the display screens for the equivalent of $4·30 per unit. This price has been guaranteed for two years.
The current total annual costs of producing the keypads and the display screens are:
Notes:
1. Materials costs for keypads are expected to increase by 5% in six months’ time; materials costs for display screens are only expected to increase by 2%, but with immediate effect.
2. Direct labour costs are purely variable and not expected to change over the next year.
3. Heat and power costs include an apportionment of the general factory overhead for heat and power as well as the costs of heat and power directly used for the production of keypads and display screens. The general apportionment included is calculated using 50% of the direct labour cost for each component and would be incurred irrespective of whether the components are manufactured in-house or not.
4. Machine costs are semi-variable; the variable element relates to set up costs, which are based upon the number of batches made. The keypads’ machine has fixed costs of $4,000 per annum and the display screens’ machine has fixed costs of $6,000 per annum. Whilst both components are currently made in batches of 500, this would need to change, with immediate effect, to batches of 400.
5. 60% of depreciation and insurance costs relate to an apportionment of the general factory depreciation and insurance costs; the remaining 40% is specific to the manufacture of keypads and display screens.
Required:
(a) Advise Robber Co whether it should continue to manufacture the keypads and display screens in-house or whether it should outsource their manufacture to the supplier in Burgistan, assuming it continues to adopt a policy to limit manufacture and sales to 80,000 control panels in the coming year. (8 marks)
(b) Robber Co takes 0·5 labour hours to produce a keypad and 0·75 labour hours to produce a display screen. Labour hours are restricted to 100,000 hours and labour is paid at $1 per hour. Robber Co wishes to increase its supply to 100,000 control panels (i.e. 100,000 each of keypads and display screens). Advise Robber Co as to how many units of keypads and display panels they should either manufacture and/or outsource in order to minimise their costs. (7 marks)
(c) Discuss the non-financial factors that Robber Co should consider when making a decision about outsourcing the manufacture of keypads and display screens. (5 marks)
第9题
(ii) Division C is considering a decision to lower its selling price to customers external to the group to $95
per kilogram. If implemented, this decision is expected to increase sales to external customers to
70,000 kilograms.
Required:
For BOTH the current selling price of CC of $105 per kilogram and the proposed selling price of $95
per kilogram, prepare a detailed analysis of revenue, costs and net profits of BAG.
Note: in addition, comment on other considerations that should be taken into account before this selling
price change is implemented. (6 marks)
第10题
Your choice(选择) will depend on many different things. You will probably try to find a sunny place with pleasant surroundings(环境) near shops and bus stops not too far from your friends and the place where you work.
Next you will find a good builder and together with the builder you will work out a plan. The builder will draw the plan. It will show the number of rooms their position and size and other parts such as windows doors and electric outlets(电插座). The builder will work out how much money is needed to build your house. He will work out the cost of the wood bricks the glass and everything else that must be used in building the house. Later on when he starts to build this estimate(预算) must be corrected and revised(修订). His estimate is based on existing prices but prices of such things may change and many other things may happen between the time when he makes the estimate and the time when he builds the house.
When the builder gives his estimate you may wish to change your plan. (You may also wish to change your builder if his estimate is too high!) You may find that the house you wanted at first costs too much or that you can spend a little more and add something to your plan. The builder's estimate depends on the plan but the final plan depends on the builder's estimate.
1.The best title of this passage is_______.
A.Building a House Costs Much Money
B.Estimate Is Important
C.Planning a House
D.Depend on the Builder
2.The first thing for a person to build a house is_______.
A.to get as much money as possible
B.to find a suitable piece of land
C.to work out a plan
D.to make an estimate
3.The underlined phrase "draw the plan" in this passage means_______.
A.drawing a picture of a building or a room
B.making a plan
C.working out a solution
D.taking a picture out of a room
4.What is the relationship(关系) between the estimate and the plan？
A.The plan depends on the estimate.
B.The estimate depends on the plan.
C.The plan has nothing to do with the estimate.
D.The estimate and the plan depend on each other.
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