快速查题-ACCA英国注册会计师试题

Which ONE of the following would serve to increase the Throughput Accounting Ratio? 

A manufacturing company decides which of three mutually exclusive products to make in its factory on the basis of maximising the company’s throughput accounting ratio. 

Current data for the three products is shown in the following table:  

                                                                                           Product X                        Product Y                   Product Z 

Selling price per unit                                                           $60                                  $40                              $20 

Direct material cost per unit                                              $40                                   $10                              $16 

Machine hours per unit                                                       10                                      20                                2.5 

Total factory costs (excluding direct materials) are $150,000. The company cannot make enough of any of the products to satisfy external demand entirely as machine hours are restricted. 

Which of the following actions would improve the company’s existing throughput accounting ratio? 

 What three factors are said to determine the effectiveness of participation in target setting? 

 A budget for motivational purposes, with fairly difficult targets of performance, is an aspirations budget. 

 The following are all types of information systems: 

(i) A Management Information System producing management accounts showing margins for individual customers. 

(ii) An Expert System holding specialist tax information. 

(iii) An Executive Information System giving access to internal and external information in summarised form, with the option to drill down to a greater level of activity. 

Which of the above would NOT be suited to all levels of management in an organisation? 

 A manufacturer and retailer of kitchens introduces an enterprise resource planning system. 

Which of the following is NOT likely to be a potential benefit of introducing this system? 

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

Which of the following could be described as an expert system? 

 Michigan is an insurance company. Recently, there has been concern that too many quotations have been sent to clients either late or containing errors. The department concerned has responded that it is understaffed, and a high proportion of current staff has recently joined the firm. The performance of this department is to be carefully monitored. 

Which ONE of the following non-financial performance indicators would NOT be an appropriate measure to monitor and improve the department’s performance? 

 HH plc monitors the % of total sales that derives from products developed in the last year. Which part of the balanced scorecard would this measure be classified under?