sqahnd财政预算34doc.docx
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sqahnd财政预算34doc.docx
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sqahnd财政预算34doc
Contents
1.0
Introduction.........................................................................................................
-2-
2.0
Theflexedbudget...............................................................................................
-2-
3.0
CalculatetheMaterialsvariances,LabourvariancesandtheTotaloverhead....-2-
3.1Directthematerialsvariances,labourvariancesandthetotaloverhead...-2-
3.2Varianceanalysis.........................................................................................
-3-
4.0
Therecommendationsformanagement(variances)...........................................-4-
5.0
Usingfourdifferentmethodstoevaluatethefinancial......................................
-5-
5.1
Identifytheaccountingrateofreturn...........................................................
-5-
5.2
Identifythepayback.....................................................................................
-5-
5.3
IdentifytheNetpresentvalue......................................................................
-5-
5.4
IdentifytheInternalrateofreturn................................................................
-6-
6.0
Recommendationsforinvestmentdecision........................................................-6-
7.0
Conclusion..........................................................................................................
-6-
8.0
Appendices..........................................................................................................
-7-
1.0Introduction
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,Labourvariancesand
theTotaloverhead.
3.1Directthematerialsvariances,labourvariancesandthe
totaloverhead.
ThissectionshowstheAppendix2.
3.2Varianceanalysis.
Materialpricevariance:
Thematerialpricevarianceis?
32,000(F).Accordingtothedataanalysis,itis?
2/kg
lessexpensivethanplanned.Thepossiblereasonscanbedividedintothreepoints:
first,theycouldreplacerawmaterials,usingalower-gradematerial.Second,the
suppliertoprovidesomediscountforthisbatchofrawmaterials.Finally,learnfrom
thecase,thecompanyhasmanagedtolocatenewmaterialsfromanoverseas.Dueto
theproductfromoverseas,accordingtodifferentexchangerate,thematerialwill
reducetheprice.
Materialusagevariance:
Thematerialusagevarianceis?
30,000(A).Thepossiblereasonsincludetheeffectsof
rawmaterialsandtheinfluenceofthemachine.Ifthecompanyusingpoorqualityraw
materials,itmaybemoredifficulttowork.Thiswillincreasethewastematerials.At
thesametime,thecaseshowsthatthecompany'snewmachinerycanbefullyusedin
thesecondweek.Thedelaytimemayhavecausedthemachinetousemorematerials
thanplanned.
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,the
caseshowsthatthecompanyhashadtoemploymorehighlyqualifiedstaff.Theycanincreasethe
workingefficientlythroughthehigherskill.
LabourRateVariance:
TheLabourratevarianceis15,000(A).Throughthecalculation,thelabourrateis?
1.50perhourhigherthanoriginal.Thepossiblereasonsis?
1.50perhourhigherthanplanned.Thecostofdirectlabourisadversenessforthisfirm.
LabourTotalVariance:
theLabourtotalvarianceis5,000(A).Thereasonsofvariance,thecompanyhasintroducedthenewmachine,Astheresultthedirectlabor
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