hnd-财政预算题目

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1、PartAAssessmenttaskinstructionsTricolplcmakesrangeoffurnitureandkitchenware.oneoftheirmostpopularproductsisthezupperexpandabletable.expectedproductionforthisproductforjunewas2000units.Budgetinformationforthisproductisasfollow:1directmaterial----eachunitof

2、productionrequires4kgofranmaterial,whichcosts£10perkg.2toproduceoneunitrequiretwolabourhoursat£9perhour.3variableproductionoverheadsarechargedattherateof£2perunitproduced.4insurancecostsare£2200permonth.5depreciationis£18000perannum.6rentandratesare£2500p

3、ermonth.7administrationoverheadsare£2000permonth.Duetodifficulttradingconditions,actualproductionforjunewas80%ofthetargetamount.Actualfiguresforjunewere:Directmaterialcost£61600Directmaterialused560kgDirectlabourcost£35200Directlabourhoursincurred3520hour

4、sVariableproductionoverheads£3200Depreciation£1500Rentandrates£2500Administrationoverheads£2200Insurancecost£2400Thefollowingadditionalinformationmayalsoberelevant:1.Itiscompanypolicytoapplyarateofsignificanceof3%foranyvarianceanalysis.2.Thecompanyhasrece

5、ntlyupgradedtheproductionmachineryusedforthisproduct.3.Thecompanyhasrecentlyswitchedsuppliersandisnowusinghigher-gradematerials.4.Thecompanyhasrecentlyconcludedahigher-expectedwagesettlementforproductionoperative.Youarerequiredto:1.Flexthebudgetfiguresinl

6、inewithactualactivity.2.Calculatethefollowingvariances:Materials:total,usageandpriceLabour:total,efficiencyandrateOverhead:total3.Produceareportformanagementinwhichyouidentifyanddiscussthepossiblereasonfortheabovevariances.Includeinyourreportrecommendatio

7、nsformanagementaction.Notethatyourcalculationsforitem1and2aboveshouldbepresentedasappendicestoyourreport.PartBTricolplcisnowconsideringthedevelopmentofitsowndistributionarm.Thisoperationwouldinvolvethepurchaseofseveralnewmotorvehicles,theacquisitionofsome

8、adjacentlandandapurpose-builtloadingunit.DescroptionCostMotorvehicles£100000Land£600000Loadingunit£300000Detailedmarketresearchhasindicatedthattheexpectedrevenuefromtheinvestmentoverthenextfiveyearsisasfollows:Year1