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ID:6822637
大小:1.63 MB
页数:219页
时间:2018-01-27
《acca f5 业绩管理performance management(上)》由会员上传分享,免费在线阅读,更多相关内容在工程资料-天天文库。
1、ACCAF5教材PERFORMANCEMANAGEMENT教材(下)Testyourunderstanding12OriginalbudgetFlexedbudgetActualVariancesSales1002001964adverseVariablecosts(30)(60)(62)2adverseFixedcosts(10)(15)(16)1adverseProfit601251187adverseTestyourunderstanding13(a)FlexiblebudgetActualVarianceNumberofunitssold(000)72027080$000$
2、000$000Sales1,1521,071(81)VariablecostofsalesMaterials18914445Labour270288(18)Overheads36360Fixedlabourcost10094659556233Grossprofit557509(48)SellinganddistributioncostsFixed7283(11)Variable1621539AdministrationcostsFixed1841768Variable54544724666Netprofit8543(42)PossiblereasonsSales(adverse)–
3、thevolumevarianceisfavourablesotheadversevariancemustbeduetopricebeinglessthanplanned.Materials(favourable)–couldbeduetobulkpurchase,resultinginalowerunitprice.Variablelabour(adverse)–couldbeduetoinefficientworkingbydirectlabour.Fixedlabour(favourable)–couldbeduetoemployeesleavingandnotbeingre
4、placed.Fixedsellingoverheads(adverse)–couldbeduetoadditionalfixedadvertisingcosts.Variablesellingoverheads(favourable)–couldbeduetolowerrunningcostsofdistributionvehicles.Fixedadministrationoverheads(favourable)–bettercomputersystemsreducesthenumberofaccountantsneeded!Note:Therearemanyotherpos
5、siblereasonsforthevariances.(b)Theoriginalstatementwasofnouseastherearevolumevariancescomparing640,000unitswith720,000units.Tobefair,thebudgetneedstobeflexedtotheactuallevelof720,000inordertocompare‘likewithlike’.(c)(i)Problemsofforecastingwithflexiblebudgetsincludethefollowing:Generalproblems
6、:Thesemustbeovercomeinanybudgetingsystem,e.g.predictingvolumeandotherinternalestimatesalongwithmacroeconomicfactorssuchasinflationandtheinterestrate.Separationoffixedandvariablecosts:Whereasseparatingoutagasbillbetweenstandingchargeandusageisrelativelystraightforward,labourismoreconvolutedespe
7、ciallyifpaystructureiscomplicatedandinvolvesanelementofboth(e.g.piecerateplusfixedbonuses).Natureoffixedcosts:Inthelong-term,allcostsarevariable.Anapparentlyfixedcostwillturnouttobeasteppedcost,e.g.theneedtohireanewmachineonceoutputreac
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