題目：
Explain what is meant by a standard cost
題目：
Explain what is meant by standard costing
題目：
What was the sales volume profit variance for February
$900 (F)
$1,200 (F)
$900 (A)
$2,100 (A)
題目：
What was the selling price variance for February
$120 (F)
$900 (A)
$1,200 (A)
$1,200 (F)
題目：
What was the actual usage of direct material during February
800 kg
1,000 kg
1,200 kg
None of these
題目：
A company manufactures a single product. An extract from a variance control report together with relevant standard cost data is shown below.
Standard selling price per unit $70
Standard direct material cost (5 kg x $2 per kg) $10 per unit
Budgeted total material cost of sales $2,300 per month
Budgeted profit margin $6,900 per month
Actual results for February
Sales revenue $15,200
Total direct material cost $2,400
Direct material price variance $800 adverse
Direct material usage variance $400 favourable
There was no change in inventory levels during the month.
【單項選擇題】
What was the actual production in February
200 units
217 units
240 units
280 units
題目：
What was the total direct variable overheads variance
Nil
$12,000 Favourable
$12,000 Adverse
$11,000 Adverse
題目：
What was the total direct labour variance
$6,000 Favourable
$20,000 Adverse
$22,000 Favourable
Nil
題目：
Number of units produced 2,200 2,000
Budget Actual
$ $
Direct materials 110,000 110,000
Direct labour286,000 280,000
Variable overhead 132,000 120,000
The actual number of units produced was 2,000.
【單項選擇題】
What was the total direct materials variance
Nil
$10,000 Adverse
$10,000 Favourable
$11,000 Adverse
題目：
What was the favourable material usage variance
$2,500
$4,000
$7,500
$10,000
題目：
A company has a budgeted material cost of $125,000 for the production of 25,000 units per month. Each unit is budgeted to use 2 kg of material. The standard cost of material is $2.50 per kg.Actual materials in the month cost $136,000 for 27,000 units and 53,000 kg were purchased and used.
【單項選擇題】
What is the direct labour rate variance for the company in 20X3
$400 (A)
$2,500 (F)
$2,500 (A)
$3,200 (A)
題目：
What is the direct labour efficiency variance for the company in 20X3
$400 (A)
$2,100 (F)
$2,800 (A)
$2,800 (F)
題目：
A company expected to produce 200 units of its product, the Bone, in 20X3. In fact 260 units were produced. The standard labour cost per unit was $70 (10 hours at a rate of $7 per hour). The actual labour cost was $18,600 and the labour force worked 2,200 hours although they were paid for 2,300 hours.
【單項選擇題】
What is the direct labour rate variance for the company in 20X3
$400 (A)
$2,500 (F)
$2,500 (A)
$3,200 (A)
題目：
Mai Co are considering setting up another division selling expensive watches. The two divisions would be run as profit centres, with head office costs being allocated to each division. Managers^ bonuses will be dependent on the divisions meeting their targets. Targets that are being considered are:
(i)Gross profit percentage
(ii)Contribution
(iii)Net profit for the division
(iv)Return on capital employed.
Which of the targets should be used to assess the performance of the divisional manager and provide motivation
(i) only
(i) and (ii) only
(i), (ii) and (Hi) only
All of them
題目：
Mai Co currently sells 25 styles of sports watches. The market has remained static with an overall revenue of $50 million.
Mai Co is always trying to bring out new designs and colours to try and increase market share or at least maintain it. In order to not fall behind their competitors, Mai Co tries to bring new products to the market quickly. Therefore Mai Co undertakes market research one year, and the results of that market research are incorporated in the new styles/colours that are launched the next year.
Historically, Mai Co have measured their performance by looking for an increase in the revenue and net profit figures and ensuring that there is cash in the bank. A new financial manager has been appointed who is keen to increase the range of performance measures used by Mai Co.
The following data is available:
Year ended 31 October 20X3 Year ended 31 October 20X4
Revenue $5.75 million $ 6 million
Number of styles22 25
Net profit$345,000 $348,000
Mark research costs$200,000$150,000
【簡答題】
Calculate:
(i)Net profit percentage for 20X4
(ii)Market share for 20X4
(iii)Increase in revenue
(iv)Revenue per style of watch for 20X4
(v)Increase in sales per $ of market research
題目：
Select the option that has the steps in a systematic benchmarking exercise in the correct order:
analysis— planning— action —review
review— planning— action—analysis
planning—analysis—action—review
analysis—actio—review—planning
題目：
The following explanation of benchmarking is incomplete:
There are four types of benchmarking, being (gap 1), competitive, functional and strategic. Comparing the results of Grub Co with McDonalds would be a form of (gap 2) benchmarking
State the words that fill the gaps.
題目：
For each of the following measures, state if they are measuring the financial, customer; internal, or learning perspective of Grub Co's balanced scorecard:
(i)Profit made per burger
(ii)Time taken from the customer ordering food to food being passed to the customer
(iii)Percentage of employees with higher levelfood hygiene certificates.
(iv)Percentage of burgers cooked but not soldas they are inedible.
題目：
Grub Co is a fast food restaurant. Historically they have always relied upon financial measures of performance, concentrating on ratios such as the number of burgers sold and the profit made per burger sold.
Grub Co is now considering implementing a balanced scorecard approach.
【不定項選擇題】
Complete the following statements about the balanced scorecard approach, choosing from the options available:
Before a balanced scorecard approach can be considered, an organisation needs to first have (gapl). The balanced scorecard approach focuses on (gap 2)
Gap 1key performance indicators agreed with management
Gap 1a mission statement
Gap 1 operational plans in place
Gap 2 short term improvements for the business.
Gap 2 the long term success of the business.
題目：
The management of Drive Co would like to introduce some more operational measures for performance evaluation.
Which of the following measures would be most useful
cost per tonne mile
cost per driver hour
van idle time percentage
driver idle time percentage
題目：
The manager of the courier division is retiring this year and his bonus is being paid based on the ROCE percentage of the division.Which TWO of the following actions could the manager of the courier division have taken in order to improve his bonus
Delay repairs to the fleet of vans.
Understate the closing inventory of fuel held in the depot.
Include all the revenue for an uncompleted new contract.
Overstate the bad debt provision
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