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[P5]ACCA P5一日一练

楼主#
更多 发布于:2011-10-17 17:21
    The Better Electricals Group (BEG) which commenced trading during 2002 manufactures a range of high quality
     electrical appliances such as kettles, toasters and steam irons for domestic use which it sells to electrical stores in
     Voltland.

      The directors consider that the existing product range could be extended to include industrial sized products such as
     high volume water boilers, high volume toasters and large steam irons for the hotel and catering industry. They recently
     commissioned a highly reputable market research organisation to undertake a market analysis which identifi ed a
     number of signifi cant competitors within the hotel and catering industry.

      At a recent meeting of the board of directors, the marketing director proposed that BEG should make an application to
     gain ‘platinum status’ quality certifi cation in respect of their industrial products from the Hotel and Catering Institute of
     Voltland in order to gain a strong competitive position. He then stressed the need to focus on increasing the effectiveness
     of all operations from product design to the provision of after sales services.

      An analysis of fi nancial and non-fi nancial data relating to the application for ‘platinum status’ for each of the years
     2011, 2012 and 2013 is contained in the appendix.

      The managing director of BEG recently returned from a seminar, the subject of which was ‘The Use of Cost Targets’.
     She then requested the management accountant of BEG to prepare a statement of total costs for the application for
     platinum status for each of years 2011, 2012 and 2013. She further asked that the statement detailed manufacturing
     cost targets and the costs of quality.

      The management accountant produced the following statement of manufacturing cost targets and the costs of quality:

                                                           2011                   2012                  2013
                                                          Forecast              Forecast              Forecast
                                                           $000                   $000                  $000
      Variable manufacturing costs                          8,400               10,500                12,600
      Fixed manufacturing costs                             3,000                 3,400                 3,400
      Prevention costs                                      4,200                 2,100                 1,320
      Appraisal costs                                         800                   700                   700
      Internal failure costs                                2,500                 1,800                 1,200
      External failure costs                                3,100                 2,000                   980
                                                         –––––––                –––––––               –––––––
      Total costs                                         22,000                20,500                20,200
                                                         –––––––                –––––––               –––––––

      Required:

      (a)  Explain how the use of cost targets could be of assistance to BEG with regard to their application for platinum
          status. Your answer must include commentary on the items contained in the statement of manufacturing cost
          targets and the costs of quality prepared by the management accountant.                                        (8 marks)

      (b)  Assess the forecasted performance of BEG for the period 2011 to 2013 with reference to the application for
          ‘platinum status’ quality certifi cation under the following headings:

          (i)   Financial performance and marketing;
          (ii)  External effectiveness; and
          (iii)   Internal effi ciency.                      
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沙发#
发布于:2011-10-17 17:22
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板凳#
发布于:2011-10-17 17:23
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地板#
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4楼#
发布于:2011-10-17 17:24
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