acca f5 业绩管理performance management（上）

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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