SQAHND财政预算34实用资料docWord文件下载.docx
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SQAHND财政预算34实用资料docWord文件下载.docx
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Thisreportwilldividedintotwoparts.PartAandPartB.InPartA,Firstofall,Iwillprepareaflexedbudgetinlinewithactualactivity.Second,thiswillincludingtheMaterialsvariances,Labourvariancesandtotaloverhead.Atthesametime,Iwillidentifyaminimumofonepossiblecauseoftheeachvariance.Finally,accordingtodataanalysis,therehavebeensomerecommendationstomanagementofMatteckPLC.InPartB,ItwillhavefourdifferentwaystoevaluatefinancialperformanceandgiverecommendationsforMatteckPLC.ThesewaysareARR,Payback,NPVandIRR.
PartA
2.0Theflexedbudget
ForFlexbudgedofMatteckPLC,wecanseetheAppendix1.
3.0CalculatetheMaterialsvariances,LabourvariancesandtheTotaloverhead.
3.1Directthematerialsvariances,labourvariancesandthetotaloverhead.
ThissectionshowstheAppendix2.
3.2Varianceanalysis.
Materialpricevariance:
Thematerialpricevarianceis₤32,000(F).Accordingtothedataanalysis,itis₤2/kglessexpensivethanplanned.Thepossiblereasonscanbedividedintothreepoints:
first,theycouldreplacerawmaterials,usingalower-gradematerial.Second,thesuppliertoprovidesomediscountforthisbatchofrawmaterials.Finally,learnfromthecase,thecompanyhasmanagedtolocatenewmaterialsfromanoverseas.Duetotheproductfromoverseas,accordingtodifferentexchangerate,thematerialwillreducetheprice.
Materialusagevariance:
Thematerialusagevarianceis₤30,000(A).Thepossiblereasonsincludetheeffectsofrawmaterialsandtheinfluenceofthemachine.Ifthecompanyusingpoorqualityrawmaterials,itmaybemoredifficulttowork.Thiswillincreasethewastematerials.Atthesametime,thecaseshowsthatthecompany'
snewmachinerycanbefullyusedinthesecondweek.Thedelaytimemayhavecausedthemachinetousemorematerialsthanplanned.
Materialtotalvariance:
Thematerialtotalvarianceis2,000(F).Caseshowsthatthecompany'
srawmaterialsarefromoverseassuppliers.Thiswillreducesomecosts.Whichleadstothematerialpricevarianceis32,000(F).Ontheotherhand,thecompanyhasintroducedanewmachine,theinfluenceofmachineinstalledtime,causedsomewastedofmaterials.Thismakesthematerialusagevarianceis₤30000(A).EvenifThecompany’smaterialtotalvarianceis2000(F).Thecompany'
smanagementstillshouldpayattentiontoTheutilizationofrawmaterials.
Labourefficiencyvariance:
TheLabourefficiencyvarianceis10,000(F).Thepossiblereasonscouldincludethenewmachinetoimprovestaffworkefficiency.Usingnewmachinecanlesslabourhours.Atthesametime,thecaseshowsthatthecompanyhashadtoemploymorehighlyqualifiedstaff.Theycanincreasetheworkingefficientlythroughthehigherskill.
LabourRateVariance:
TheLabourratevarianceis15,000(A).Throughthecalculation,thelabourrateis₤1.50perhourhigherthanoriginal.Thepossiblereasonsis₤1.50perhourhigherthanplanned.Thecostofdirectlabourisadversenessforthisfirm.
LabourTotalVariance:
theLabourtotalvarianceis5,000(A).Thereasonsofvariance,thecompanyhasintroducedthenewmachine,Astheresultthedirectlaborefficiencyvarianceisfavorablewhichis10,000(F).Onotherhand,thelabourrateishigherthanstandardlabourrate.Finally,leadtothelabourtotalvarianceisadverse,
4.0Therecommendationsformanagement(variances).
1.Thecompanyshouldbehadavarietyofdatainvestigationtosetupcompletedatasystem.Atthesametime,throughthedifferentvariance,thecompanycanknowmoreaboutthemarketinformation.
2.Thecompanyshouldintensifytheperformancemonitorforstaffbecausethelowerperformancewillacceleratewasteofmaterialandthenleadtothematerialusageisincrease,theperformancemonitorcanhelpthecompanyshrinkthevariance.
3.Management:
thecompanycanprovidesomemotivationpoliciestomotivatethestaffthatisworkhardandenhancetheworkenthusiasticofthestaff.Thiscanimprovethestaffworkefficiency.
PartB
5.0Usingfourdifferentmethodstoevaluatethefinancial.
5.1Identifytheaccountingrateofreturn.
ARR
Averageprofit=
=660,000
Accountingrateofreturn=
=26.4%
Thecasesshowthatthecompanyshouldhaveanaccountingrateofreturnofatleast15%,throughcalculation,theARRis26.4%.Therefore,thedatahasmeetcompanystandards.
5.2Identifythepayback.
Thecompanyhopestorecoverthecostoftheinvestmentwithin4fouryears.Infact,theyjustuse3years341days.(seeAppendix3.)
5.3IdentifytheNetpresentvalue.
TheNPVmethodcalculatesthepresentvaluesofcashinflowsandoutflowsandestablisheswhether.Basically,NPVprovidesanobjectiveforevaluatingandselectinginvestmentprojects.Moreover,ittakesintoaccou
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