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1、AnswersFundamentalsLevel–SkillsModule,PaperF5PerformanceManagementDecember2014AnswersSectionA1ADivisionA:Profit=$14·4mx30%=$4·32mImputedinterestcharge=$32·6mx10%=$3·26mResidualincome=$1·06mDivisionB:Profit=8·8mx24%=$2·112mImputedinterestcharge=$22·2mx10%=$2·22mResidualincome=$(0·108)m2345DAllco
2、stsareincludedwhenusinglifecyclecosting.AThisisthedefinitionofabasicstandard.BThefirststatementisdescribingmanagementcontrol,notstrategicplanning.CNumberofunitsrequiredtomaketargetprofit=fixedcosts+targetprofit/contributionperunitofP1.Fixedcosts=($1·2x10,000)+($1x12,500)–$2,500=$22,000.Contribu
3、tionperunitofP=$3·20+$1·20=$4·40.($22,000+$60,000)/$4·40=18,636units.6AProductABCDSellingpriceperunitRawmaterialcostDirectlabourcostat$11perhourVariableoverheadcostContributionperunit$160$24$66$24$214$56$88$18$100$22$33$24$140$40$22$18$46$52$21$60––––––––––––––––DirectlabourhoursperunitContribu
4、tionperlabourhourRank6$7·6728$6·5043$72$3013Normalmonthlyhours(totalunitsxhoursperunit)1,8001,000720800Ifthestrikegoesahead,only2,160labourhourswillbeavailable.ThereforemakeallofD,then1,360hours’worthofA(2,160–800hrs).78B460–400=60clients$40,000–$36,880=$3,120VCperunit=$3,120/60=$52ThereforeFC=
5、$40,000–(460x$52)=$16,080BIncreaseinvariablecostsfrombuyingin(2,200unitsx$40($140–$100))=$88,000LessthespecificfixedcostssavedifAisshutdown=($10,000)Decreaseinprofit=$78,000179AOnlythefirststatementiscorrect.Traditionalabsorptioncostingtendstoover-allocatecoststohighvolumeproducts,notunder-allo
6、catethem.1011BBydefinition,ashadowpriceistheamountbywhichcontributionwillincreaseifanextrakgofmaterialbecomesavailable.20x$2·80=$56.CNeitherstatementiscorrect.Responsibilityisnotassignedsolelytoseniormanagersas,forexample,inaTQMenvironmentqualityiseverybody’sresponsibility.Inaddition,standardco
7、stingcanbedifficulttoapplyindynamicsituations.1213AThesecondstatementistalkingaboutflowcostaccounting,notinput/outputanalysis.DTarget1isafinancialtargetandsoassesseseconomyfactors.Target2ismeasuringtherateofworkhandledbystaffwhich
