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快速查题-ACCA英国注册会计师试题

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ACCA英国注册会计师
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 This question appeared in the June 2015 exam. The following statements have been made about transaction processing systems and executive information systems: 

(1) A transaction processing system collects and records the transactions of an organisation 

(2) An executive information system is a way of integrating the data from all operations within the organisation into a single system 

Which of the above statements is/are true? 

A

 1 only 

B

 2 only 

C

 Both 1 and 2 

D

 Neither 1 nor 2 

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Which of the following correctly describes a management information system? 

A

 A system which measures and corrects the performance of activities of subordinates in order to make sure that the objectives of an organisation are being met and the plans devised to attain them are being carried out 

B

A system by which managers ensure that information is obtained and used effectively and efficiently in the accomplishment of the organisation's objectives 

C

A system which involves selecting appropriate information so that management can prepare a long-term plan to attain the objectives of the organisation 

D

 A collective term for the hardware and software used to drive a database system with the outputs, both to screen and print, being designed to provide easily assimilated information for management 

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 Which of the following combinations describe the purposes of management information? 

A

 Planning, negotiating and decision making 

B

 Control, decision making and publication 

C

 Decision making, negotiating and implementing 

D

 Planning, control and decision making 

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 Which of the following statements is/are true? 

(1) Enterprise Resource Planning (ERP) systems use complex computer systems, usually comprehensive databases, to provide plans for every aspect of the business. 

(2) Enterprise Resource Planning (ERP) systems are accounting oriented information systems which aid in identifying and planning the enterprise wide resources needed to resource, make, account for and deliver customer orders. 

A

 1 only 

B

 2 only 

C

 Both 1 and 2 

D

 Neither 1 nor 2 

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Run-Smart Co manufactures sports clothing for professional athletes. Products are designed to prevent injury and aid the post-exercise recovery process. The company regularly seeks feedback from athletes regarding the effectiveness of products and recommendations to take forward. 

Required 

Explain which kind of marketing system the organisation has. 

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 What can strategic management accounting provide information or guidance about to a business? 

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Where would you most likely find information concerning the frequency of machine breakdowns causing lost production? 

A

 The fixed asset register 

B

 The machine maintenance schedule 

C

 Production output reports 

D

 The purchase ledger account for the supplier that provides replacement machine parts 

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 SG Co budgeted to make and sell 900 units of product M during September. The standard selling price per unit of M is $27. At the beginning of September, a new competitor entered the market and SG Co was forced to reduce the selling price in order to maintain sales volumes. By the end of September, 900 units had been sold for a total of $18,000. In retrospect it is decided that a realistic standard selling price for September, given the unexpected extra competition, was $18 per unit. 

Calculate the sales price planning variance. 

$ ______Adverse / Favourable (select the correct option) 

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Truffle Co makes high quality, hand-made chocolate truffles which it sells to a local retailer. All chocolates are made in batches of 16, to fit the standard boxes supplied by the retailer. The standard cost of labour for each batch is $6.00 and the standard labour time for each batch is half an hour. In November, Truffle Co had budgeted production of 24,000 batches; actual production was only 20,500 batches. 12,000 labour hours were used to complete the work and there was no idle time. All workers were paid for their actual hours worked. The actual total labour cost for November was $136,800. The production manager at Truffle Co has no input into the budgeting process. 

At the end of October, the managing director decided to hold a meeting and offer staff the choice of either accepting a 5% pay cut or facing a certain number of redundancies. All staff subsequently agreed to accept the 5% pay cut with immediate effect. 

At the same time, the retailer requested that the truffles be made slightly softer. This change was implemented immediately and made the chocolates more difficult to shape. When recipe changes such as these are made, it takes time before the workers become used to working with the new ingredient mix, making the process 20% slower for at least the first month of the new operation. 

The standard costing system is only updated once a year in June and no changes are ever made to the system outside of this. 

20

【论述题】

 Calculate the total labour rate and total labour efficiency variances for November, based on the standard cost provided above. 

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 Analyse the total labour rate and total labour efficiency variances into component parts for planning and operational variances in as much detail as the information allows. 

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