題目

Last month a manufacturing company's profit was $2,000, calculated using absorption costing principles. If marginal costing principles has been used, a loss of $3,000 would have occurred. The company's fixed production cost is $2 per unit. Sales last month were 10,000 units. What was last month's production (in units)?

A

7,500

B

9,500

C

10,500

D

12,500

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Chapter9AbsorptionandmarginalCosting

Any difference between marginal and absorption costing profit is due to changes in inventory.

??????????????????????????????????????????????????????????????????????????? $

Absorption costing profit????????????????????????????????? 2,000

Marginal costing loss????????????????????????????????????? (3,000)

Difference????????????????????????????????????????????????????? ?5,000

Change in inventory = Difference in profit/fixed product cost per unit =$5,000/$2 = 2,500 units

Marginal costing loss is lower than absorption costing profit therefore inventory has gone up -that is, production was greater than sales by 2,500 units.

Production = 10,000 units (sales) + 2,500 units = 12,500 units

多做幾道

Which of the following statements about management accounting information is/are true?

(i) They must be stated in purely monetary terms.

(ii) Limited companies must, by law, prepare management accounts.

(iii) They serve as a future planning tool and are not used as an historical record.

A

(i), (ii) and (iii)

B

(i) and (ii)

C

(ii) only

D

None of the statements is true

Which of the following statements is/are correct?

(i) A management control system is a term used to describe the hardware and software used to drive a database system which produces information outputs that are easily assimilated by management.

(ii) An objective is a course of action that an organisation might pursue in order to achieve its strategy.

(iii) Information is data that has been processed into a form meaningful to the recipient.

A

(i), (ii) and (iii)

B

(i) and (iii)

C

(ii) and (iii)

D

(iii) only

Good information should have certain qualities. Which of the following are qualities of good information?(i) Complete(ii) Extensive(iii) Relevant(iv) Accurate

A

(i), (ii) and (iii)

B

(i), (iii) and (iv)

C

(ii) and (iv)

D

All of them

Monthly variance reports are an example of which one of the following types of management information?

A

Tactical

B

Strategic

C

Non-financial

D

Operational

Which of the following statements is/are correct?

(i) Information for decision-making should incorporate uncertainty in some way

(ii) The data used to prepare financial accounts and management accounts are the

A

(i) is true and (ii) is false

B

(ii) is true and (i) is false

C

Both are true

D

Both are false

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