ACCA考试F5业绩管理真题SB部分真题含答案与解析交互.docx
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ACCA考试F5业绩管理真题SB部分真题含答案与解析交互.docx
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ACCA考试F5业绩管理真题SB部分真题含答案与解析交互
2015年12月ACCA考试F5业绩管理真题(SectionB部分)
(总分60,做题时间195分钟)
SectionB
TheChemicalFreeCleanCo(CCo)providesarangeofenvironmentally-friendlycleaningservicestobusinesscustomers,oftenprovidingaspecificservicetomeetaclient'sneeds.Itscustomersrangefromlargeofficesandfactoriestospecialistcarewardsathospitals,wherespecialistcleaningequipmentmustbeusedandregulationsadheredto.CCooffersbothregularcleaningcontractsandcontractsforone-offjobs.Forexample,itslatestclientwasachainofrestaurantswhichemployedthemtoprovideanextensivecleanofalltheirbusinesspremisesafteranoutbreakoffoodpoisoning.
Thecleaningmarketis**petitive,althoughthereareonlyasmallnumberofcompaniesprovidingachemicalfreeservice.CCohasalwaysusedcost-pluspricingtodeterminethepriceswhichitchargestoitscustomersbutrecently,thecostofthecleaningproductsCCouseshasincreased.ThishasmeantthatCCohashadtoincreaseitsprices,resultinginthelossofseveralregularcustomerstocompetingserviceproviders.
ThefinancedirectoratCCohasheardabouttargetcostingandisconsideringwhetheritcouldbeusefulatCCo.
Required:
1.
(a)Brieflydescribethemainstepsinvolvedinderivingatargetcost.
该题您未回答:
х 该问题分值:
3
答案:
Targetcostingsteps
Derivingatargetcost
Step1:
Aproductorserviceisdevelopedwhichisperceivedtobeneededbycustomersandthereforewillattractadequatesalesvolumes.
Step2:
Atargetpriceisthensetbasedonthecustomers'perceivedvalueoftheproduct.Thiswillthereforebeamarketbasedprice.
Step3:
Therequiredtargetoperatingprofitperunitisthencalculated.Thismaybebasedoneitherreturnonsalesorreturnoninvestment.
Step4:
Thetargetcostisderivedbysubtractingthetargetprofitfromthetargetprice.
Step5:
Ifthereisacostgap,attemptswillbemadetoclosethegap.Techniquessuchasvalueengineeringmaybeperformed,whichlooksateveryaspectofthevaluechainbusinessfunctionswithanobjectiveofreducingcostswhilesatisfyingcustomerneeds.
Step6:
Negotiationwithcustomersmaytakeplacebeforedecidingwhethertogoaheadwiththeproject.
2.
(b)ExplainanydifficultieswhichmaybeencounteredandanybenefitswhichmayarisewhenimplementingtargetcostingatCCo.
该题您未回答:
х 该问题分值:
7
答案:
ApplicationatCCo
Difficultiesinimplementation
–CCoisa**panyandin**panies,itisoftenmoredifficulttofindaprecisedefinitionforsomeoftheservices.Inorderfortargetcostingtobeuseful,itisnecessarytodefinetheservicebeingprovided.CCoactuallyprovidesarangeofservicestoclientsincludingspecialistcarewardsathospitals.Thismeansthatthedefinitionoftheservicesbeingprovidedwillvary.Differenttargetcostswillneedtobederivedforthedifferentservicesprovided.
–CCohastwotypesofclients:
regularclientsandone-offclients.Sincetheserviceforregularclientsisbeingrepeated,itshouldberelativelyeasytosetatargetcostforthesejobs.However,fortheone-offjobs,theremaynotbe**parativedataavailableandthereforesettingthetargetcostwillbedifficult.
–Similarly,someoftheworkavailableisveryspecialist.Forexample,cleaningrestaurantsandkitchensafteranoutbreakoffoodpoisoningwillrequirespecialisttechniquesandadherencetoasetofregulationswithwhichCComaynotbefamiliar.Itmaybedifficulttoestablishthemarketpriceforaservicelikethis,thusmakingitdifficulttoderiveatargetcost.
BenefitstoCCo
–Targetcostingisusefulincompetitivemarketswhereacompanyisnotdominantinthemarketandthereforehastoacceptamarketpricefortheirproducts.CCoisoperatinginacompetitivemarketandwhilsttheserviceofferedbyCCoismorespecialist,itisclearfromtherecentdropinsalesthatpriceincreasesdoleadtolossofcustomers.CCocannotthereforeignorethemarketpriceforcleaningservicesandsimplypassoncostincreasesasithasdone.TargetcostingwouldthereforehelpCCotofocusonthemarketpriceofsimilarservicesprovidedbycompetitors,wherethisinformationisavailable.
–IfaftercalculatingatargetcostCCofindsthatacostgapexists,itwillthenbeforcedtoexamineitsinternalprocessesandcostsmoreclosely.Itshouldestablishwhythepricesoftheproductsituseshaveincreasedinthefirstplace.Ifitcannotachieveanyreductionintheseprices,itshouldconsiderwhetheritcansourcecheapernon-chemicalproductsfromalternativesuppliers.So,targetcostingwillbenefitCCobyhelpingittofocusoncostreductionandconsequentlycustomerretention.
Note:
Morepointscouldbemadeandwouldearnmarks.
BusCoisalargebusoperator,operatinglong-distancebusservicesacrossthecountry.Therearetwoothernationaloperatorsinthecountry.BusCo'smissionisto‘bethemarketleaderinlong-distancetransportprovidingagreener,cleanerserviceforpassengersnationwide’.Lastmonth,anindependentsurveyof40,000passengerswascarriedout,theresultsofwhichareshowninthetablebelow:
Table:
Buspassengersatisfaction%bynationaloperator
*denotesthatthepercentagehasnotyetbeencalculated.
The‘overallsatisfaction’percentages,whichhavenotyetbeeninsertedintothetable,arecalculatedusingaweightedaveragewhichreflectstheimportancecustomersplaceoneachoftheotherthreecriteriaabove.Theweightingsusedareasfollows:
Themanagingdirector(MD)ofBusCohassaid:
‘Independentresearchhasshownthatourcustomersarethemostsatisfiedofanynationalbusoperator.Wearenowleadingthewayonwhatmattersmosttocustomers–valueformoneyandpunctuality.’
Required:
3.
(a)Calculatethe‘overallsatisfaction’percentageforeachoperator.
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х 该问题分值:
2
答案:
Calculations
Bus:
(0·4×0·67)+(0·32×0·8)+(0·28×0·82)=75·36%.
Prime:
(0·4×0·58)+(0·32×0·76)+(0·28×0·83)=70·76%.
Express:
(0·4×0·67)+(0·32×0·76)+(0·28×0·89)=76·04%.
4.
(b)Takingintoaccountallthedatainthetableandyourcalculationsfrompart(a),discusswhetherthemanagingdirector'sstatementistrue.
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х 该问题分值:
4
答案:
Accuracyofstatement
TheMD'sstatementsaysthatBusCo'scustomersarethemostsatisfiedofanynationalbusoperator.However,thisisnotquitethecasesince,whenthe‘overallsatisfaction’levelsarecalculated,Express'slevelis76·04%comparedtoBusCo's75·36%.So,thefirstpartoftheMD'sstatementisuntrue.
TheMDthengoesontosaythatBusCoisleadingthewayonwhatmattersmosttocustomers–valueformoneyandpunctuality.Giventheweightingsattachedtothesetwocriteria,itappearstruetosaythatthesearethefactorswhichmatter mosttocustomers.Similarly,itistruetosaythatBusCoisleadingasregardspunctuality,being4percentagepointsaheadofPrimeandExpressonthiscriterion.However,giventhatExpressalsohasthesamelevelofsatisfactionasregardsofferingvalueformoney,BusCoisonlyleadingaheadofPrimeonthiscriterion,notaheadofExpress.Therefore,whilstitcansaythatitistheleaderonpunctuality,itcanonlysaythatitisthejointleaderonvalueformoney.
5.
(c)Whenmeasuringperformanceusinga‘valueformoney’approach,thecriteriaofeconomy,efficiencyandeffectivenesscanbeused.
Required:
Brieflydefine‘efficiency’and‘effectiveness’andsuggestoneperformancemeasureforEACH,whichwouldhelpBusCoassesstheefficiencyandeffectivenessoftheserviceitprovides.
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х 该问题分值:
4
答案:
VFM
‘Efficiency’focusesontherelationshipbetweeninputsandoutputs,consideringwhetherthemaximumoutputisbeingachievedfortheresourcesused.
Performancemeasure:
Occupancyrateofbuses.
Utilisationrateforbuses.(utilisationrate=hoursontheroad/totalhoursavailable)
Utilisationratefordrivers.
(Manyotherscouldbegiventoobutonlyonewasaskedfor.)
‘Effectiveness’focusesontherelationshipbetweenanorganisation'sobjectivesandoutputs,consideringwhethertheobjectivesarebeingmet.
Possibleperformancemeasures:
Percentageofcustomerssatisfiedwithcleanlinessofbuses.
Percentageofcarbonemissionsrelativetotargetset.
(Manyotherscouldbegiventoobutonlyonewasaskedfor.)
TheOrganicBreadCompany(OBC)makesarangeofbreadsforsaledirecttothepublic.Theproductionprocessbeginswithworkersweighingoutingredientsonelectronicscalesandthenplacingtheminamachineformixing.Aworkerthenmanuallyremovesthemixfromthemachineandshapesitintoloavesbyhand,afterwhichthebreadisthenplacedintotheovenforbaking.
AllbakedloavesaretheninspectedbyOBC'squalityinspectorbeforetheyarepackagedupandmadereadyforsale.Anyloaveswhichfailtheinspectionaredonatedtoalocalfoodbank.
ThestandardcostcardforOBC's‘MixedBloomer’,oneofitsmostpopularloaves,isasfollows:
BudgetedproductionofMixedBloomerswas1,000unitsforthequarter,althoughactualproductionwasonly950units.Thetotalactualquantitiesusedandtheiractualcostswere:
Required:
6.
(a)CalculatethetotalmaterialmixvarianceandthetotalmaterialyieldvarianceforOBCforthelastquarter.
该题您未回答:
х 该问题分值:
7
答案:
Variancecalculations
Mixvariance
Perquestion,totalgofmaterialsperstandardbatch=610g.
Thereforestandardquantitytoproduce950units=950×610g=579·5kg
Perquestion,actualtotalkgofmaterialsusedtoproduce950units=570·5kg
Alternativeyieldcalculation
570·5kgshouldyield(÷0·61kg)=935·25loaves
570·5kgdidyield=950loaves
Differen
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