掃碼下載APP
及時(shí)接收考試資訊及
備考信息
安卓版本:8.7.50 蘋(píng)果版本:8.7.50
開(kāi)發(fā)者:北京正保會(huì)計(jì)科技有限公司
應(yīng)用涉及權(quán)限:查看權(quán)限>
APP隱私政策:查看政策>
HD版本上線:點(diǎn)擊下載>
The following scenario relates to questions 1 – 2.
Cam Co manufactures webcams, devices which can provide live video and audio streams via personal computers. It has recently been suffering from liquidity problems and hopes that these will be eased by the launch of its new webcam, which has revolutionary audio sound and visual quality.
The webcam is expected to have a product life cycle of two years. Market research has already been carried out to establish a target selling price and projected lifetime sales volumes for the product. Cost estimates have also been prepared, based on the current proposed product specification. Cam Co uses life cycle costing to work out the target costs for its products. You are provided with the following relevant information for the webcam:
Projected lifetime sales volume | 50,000 units |
Target selling price per unit | $200 |
Target profit margin | 35% |
Note. Estimated lifetime cost per unit:
$ | $ | |
Manufacturing costs | ||
Direct material (bought in parts) | 40 | |
Direct labour | 26 | |
Machine costs | 24 | |
Quality control costs | 10 | |
100 | ||
Non-manufacturing costs | 60 | |
Estimated lifetime cost per unit | 160 |
The following information has been identified as relevant:
(1) Direct material cost: all of the parts currently proposed for the webcam are bespoke parts. However, most of these can actually be replaced with standard parts costing 55% less. However, three of the bespoke parts, which currently account for 20% of the estimated direct material cost, cannot be replaced, although an alternative supplier charging 10% less has been sourced for these parts.
(2) Direct labour cost: the webcam uses 45 minutes of direct labour, which costs $34.67 per hour. The use of more standard parts, however, will mean that whilst the first unit would still be expected to take 45 minutes, there will now be an expected rate of learning of 90% (where 'b' = – 0.152). This will end after the first 100 units have been completed.
Required:
1. Calculate the direct material cost per unit in light of the new information in point (1).
【解析】
根據(jù)題目(1)direct material給出的條件說(shuō),大部分材料可以用低55%的標(biāo)準(zhǔn)材料來(lái)代替,另外的20%是無(wú)法替代的,但是找到了便宜10%的供應(yīng)商。
也就是說(shuō)這些材料可以分成兩部分,一部分是80%,另一部分是20%。
80%的部分可以用比現(xiàn)在便宜55%的替代品,20%的部分可以選擇便宜10%的供應(yīng)商。
根據(jù)題目告知的material cost40展開(kāi)計(jì)算。
80%的部分:40*80%*45%=14.4;
20%部分:40*20%*90*=7.2.
兩部分加起來(lái)就是21.6。
以上內(nèi)容選自于正保會(huì)計(jì)網(wǎng)校學(xué)員答疑精華,由正保會(huì)計(jì)網(wǎng)校原創(chuàng)整理并編輯發(fā)布,其它機(jī)構(gòu)未經(jīng)授權(quán)請(qǐng)勿轉(zhuǎn)載!如有其它疑問(wèn)和問(wèn)題可在線咨詢客服;如需報(bào)考ACCA或者了解當(dāng)?shù)貦C(jī)考考點(diǎn)、考試信息,歡迎點(diǎn)擊下方按鈕申請(qǐng),我們將有專業(yè)的輔導(dǎo)老師與您聯(lián)系,為您提供考試評(píng)估、注冊(cè)、報(bào)考等全方位的指導(dǎo)。
Jessie主講:《FR 財(cái)務(wù)報(bào)告》免費(fèi)聽(tīng)
張宏遠(yuǎn)主講:《MA 管理會(huì)計(jì)》免費(fèi)聽(tīng)
何 文主講:《SBL 戰(zhàn)略商業(yè)領(lǐng)袖》免費(fèi)聽(tīng)
歷年樣卷
考試大綱
詞匯表
報(bào)考指南
考官文章
思維導(dǎo)圖
安卓版本:8.7.50 蘋(píng)果版本:8.7.50
開(kāi)發(fā)者:北京正保會(huì)計(jì)科技有限公司
應(yīng)用涉及權(quán)限:查看權(quán)限>
APP隱私政策:查看政策>
HD版本上線:點(diǎn)擊下載>
官方公眾號(hào)
微信掃一掃
官方視頻號(hào)
微信掃一掃
官方抖音號(hào)
抖音掃一掃
Copyright © 2000 - galtzs.cn All Rights Reserved. 北京正保會(huì)計(jì)科技有限公司 版權(quán)所有
京B2-20200959 京ICP備20012371號(hào)-7 出版物經(jīng)營(yíng)許可證 京公網(wǎng)安備 11010802044457號(hào)