题目内容
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The actual cost of the building was much higher than our original ______.
A．consideration
B．judgment
C．estimate
D．plan
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更多“The actual cost of the buildin…”相关的问题
The actual cost of the house was higher than their original ______.
A．consideration
B．plan
C．judgment
D．estimate
The Cost Performance Index is computed as:
A . budget cost of work performed divided by actual cost of work performed
B . budget cost of work performed minus actual cost of work performed
C . budget cost of work performed minus budget cost of work scheduled
D . budget cost of work scheduled divided by budget cost of work performed
E . actual cost of work scheduled divided by budget cost of work performed
A budget estimate should give the manager cost data accurate to within:
A . -5 to +10 percent of actual cost
B . -25 to +75 percent of actual cost
C . -30 to +75 percent of actual cost
D . -10 to +25 percent of actual cost
E . None of the above
(7)
A．The cost principle states that assets and services that are acquired should be recorded at their current price.
B．The cost principle states that assets and services that are acquired should be recorded at their actual historical cost.
C．The Reliability Principle states that assets and services that are acquired should be recorded at their current cost.
D．The Reliability Principle states that assets and services that are acquired should be recorded at their actual historical cost.
Continually measuring and monitoring the actual cost versus the budget is done to _____.
A.analyze the reasons for variances
B.establish the variances
C.identify the problems
D.All of the above.
E.None of the above.
The difference between the BCWS and the BCWP is referred to as the:
A . Schedule variance
B . Cost variance.
C . Estimate of completion
D . Actual cost of the work performed
E . None of the above
(i) The mix variance can be calculated by taking the difference between the actual quantity in the standard mix and the actual quantity in the actual mix, then multiplying it by the actual cost per kg
(ii) The mix variance arises because there is a difference between what the input should have been for the output achieved and the actual output
Which of the above statements is/are correct？
A.Neither (i) nor (ii)
B.Both (i) and (ii)
C.(i) only
D.(ii) only
The budgeted cost of the work performed (BCWP) for a task that has just been completed can be calculated by:
A . Multiplying the actual hours worked on the project by the budgeted labor rate.
B . Multiplying the budgeted hours to complete the task by the budgeted labor rate.
C . Dividing the actual hours required to complete the task by the budgeted labor rate.
D . Cannot be determined.
E . None of the above
Chair Co plans on pricing the seat by adding a 50% mark-up to the total variable cost per seat, with the labour cost being based on the incremental time taken to produce the 8th unit.
Required:
(a) Calculate the price which Chair Co expects to charge for the new seat. Note: The learning index for a 75% learning curve is –0·415. (5 marks)
(b) The first phase of production has now been completed for the new car seat. The first unit actually took 12·5 hours to make and the total time for the first eight units was 34·3 hours, at which point the learning effect came to an end. Chair Co are planning on adjusting the price to reflect the actual time it took to complete the 8th unit.
Required:
(i) Calculate the actual rate of learning and state whether this means that the labour force actually learnt more quickly or less quickly than expected. (3 marks)
(ii) Briefly explain whether the adjusted price charged by Chair Co will be higher or lower than the price you calculated in part (a) above. You are NOT required to calculate the adjusted price. (2 marks)
Secure Net (SN) manufacture security cards that restrict access to government owned buildings around the world.
The standard cost for the plastic that goes into making a card is $4 per kg and each card uses 40g of plastic after an allowance for waste. In November 100,000 cards were produced and sold by SN and this was well above the budgeted sales of 60,000 cards.
The actual cost of the plastic was $5·25 per kg and the production manager (who is responsible for all buying and production issues) was asked to explain the increase. He said ‘World oil price increases pushed up plastic prices by 20% compared to our budget and I also decided to use a different supplier who promised better quality and increased reliability for a slightly higher price. I know we have overspent but not all the increase in plastic prices is my fault’ The actual usage of plastic per card was 35g per card and again the production manager had an explanation. He said ‘The world-wide standard size for security cards increased by 5% due to a change in the card reader technology, however, our new supplier provided much better quality of plastic and this helped to cut down on the waste.’
SN operates a just in time (JIT) system and hence carries very little inventory.Required:
(a) Calculate the total material price and total material usage variances ignoring any possible planning error in the figures. (4 marks)
(b) Analyse the above total variances into component parts for planning and operational variances in as much detail as the information allows. (8 marks)
(c) Assess the performance of the production manager. (8 marks)
A derivative is a security which "derives" its value from another underlying (61) instrument, index, or other investment. Derivatives are available based on the performance of stocks, interest rates, currency exchange rates, as well as (62) contracts and various indexes. Derivatives give the buyer greater leverage for a (63) cost than purchasing the actual underlying instrument to achieve the same position. For this reason, when used properly, they can serve to "hedge" a (64) of securities against losses. However, because derivatives have a date of (65) , the level of risk is greatly increased in relation to their term. One of the simplest forms of a derivative is a stock option. A stock option gives the holder the right to buy or sell the underlying stock at a fixed price for a specified period of time.
(46)
A．bank
B．financial
C．mathematic
D．securities
