题目

A company uses components at the rate of 600 units per month, which are bought in at a cost of $2.24 each from the supplier. It costs $8.75 each time to place an order, regardless of the quantity ordered. The supplier offers a 5% discount on the purchase price for order quantities of 2,000 items or more. The current EOQ is 750 units. The total holding cost is 10% per annum of the value of inventory held.What is the change in total cost to the company of moving to an order quantity of 2,000 units?

A

$601 additional cost

B

$730 additional cost

C

$730 saving

D

$601 saving

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Chapter6Accountingformaterials

Order quantity = 750 units

                                                                                                 $

Order cost                        600 x 12 x 8.75/750 =                    84

Holding cost                     0.1 x 2.24 x 750/2 =                       84

Purchase cost                 600 x 12 x 2.24 =                           16.128

Total cost                                                                              16.296

Order quantity = 2,000 units

                                                                                              $

Order cost                       600 x 12 x 8.75/2,000 =              31.50

Holding cost                  0.1x2.24x0.95x2,000/2 =              212.80  

Purchase cost               600 x 12 x 2.24 x 0.95 =              15.321.60

                                                                                          15,565.90

Change in cost = $16,296 - $15,566 = saving of $730.

多做几道

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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