无码一区二区三区高清在线观-无码一区二区三区高清在线-无码一区二区三区电影-无码一区二区三区不卡av-无码一区二区三区不卡-无码一区二区三区va在线播放

萬能百科  > 財(cái)會(huì)類 ?  > 

2 The Rubber Group (TRG) manufactures and sells a number of rubber-based product

2021-04-25   

2 The Rubber Group (TRG) manufactures and sells a number of rubber-based products. Its strategic focus is channelled

through profit centres which sell products transferred from production pisions that are operated as cost centres. The

profit centres are the primary value-adding part of the business, where commercial profit centre managers are

responsible for the generation of a contribution margin sufficient to earn the target return of TRG. The target return is

calculated after allowing for the sum of the agreed budgeted cost of production at production pisions, plus the cost

of marketing, selling and distribution costs and central services costs.

The Bettamould Division is part of TRG and manufactures moulded products that it transfers to profit centres at an

agreed cost per tonne. The agreed cost per tonne is set following discussion between management of the Bettamould

Division and senior management of TRG.

The following information relates to the agreed budget for the Bettamould Division for the year ending 30 June 2009:

(1) The budgeted output of moulded products to be transferred to profit centres is 100,000 tonnes. The budgeted

transfer cost has been agreed on a two-part basis as follows:

(i) A standard variable cost of $200 per tonne of moulded products;

(ii) A lump sum annual charge of $50,000,000 in respect of fixed costs, which is charged to profit centres, at

$500 per tonne of moulded products.

(2) Budgeted standard variable costs (as quoted in 1 above) have been set after incorporating each of the following:

(i) A provision in respect of processing losses amounting to 15% of material inputs. Materials are sourced on

a JIT basis from chosen suppliers who have been used for some years. It is felt that the 15% level of losses

is necessary because the ageing of the machinery will lead to a reduction in the efficiency of output levels.

(ii) A provision in respect of machine idle time amounting to 5%. This is incorporated into variable machine

costs. The idle time allowance is held at the 5% level partly through elements of ‘real-time’ maintenance

undertaken by the machine operating teams as part of their job specification.

(3) Quality checks are carried out on a daily basis on 25% of throughput tonnes of moulded products.

(4) All employees and management have contracts based on fixed annual salary agreements. In addition, a bonus

of 5% of salary is payable as long as the budgeted output of 100,000 tonnes has been achieved;

(5) Additional information relating to the points in (2) above (but NOT included in the budget for the year ending

30 June 2009) is as follows:

(i) There is evidence that materials of an equivalent specification could be sourced for 40% of the annual

requirement at the Bettamould Division, from another pision within TRG which has spare capacity.

(ii) There is evidence that a move to machine maintenance being outsourced from a specialist company could

help reduce machine idle time and hence allow the possibility of annual output in excess of 100,000 tonnes

of moulded products.

(iii) It is thought that the current level of quality checks (25% of throughput on a daily basis) is vital, although

current evidence shows that some competitor companies are able to achieve consistent acceptable quality

with a quality check level of only 10% of throughput on a daily basis.

The directors of TRG have decided to investigate claims relating to the use of budgeting within organisations which

have featured in recent literature. A summary of relevant points from the literature is contained in the following

statement:

‘The use of budgets as part of a ‘performance contract’ between an organisation and its managers may be seen as a

practice that causes management action which might lead to the following problems:

(a) Meeting only the lowest targets

(b) Using more resources than necessary

(c) Making the bonus – whatever it takes

(d) Competing against other pisions, business units and departments

(e) Ensuring that what is in the budget is spent

(f) Providing inaccurate forecasts

(g) Meeting the target, but not beating it

(h) Avoiding risks.’

Required:

(a) Explain the nature of any SIX of the eight problems listed above relating to the use of budgeting;

(12 marks)

正確答案:

2 Suggested answer content for each of the eight problems contained within the scenario is as follows:(a) The nature of each of the problems relating to the use of budgeting is as follows:Meeting only the lowest targets– infers that once a budget has been

詞條內(nèi)容僅供參考,如果您需要解決具體問題
(尤其在法律、醫(yī)學(xué)等領(lǐng)域),建議您咨詢相關(guān)領(lǐng)域?qū)I(yè)人士。

標(biāo)簽

主站蜘蛛池模板: 成人亚洲A片V一区二区中出片 | k导航国产精品 | WWW亚洲色大成网络.COM | 久久久久亚洲av无码专区桃色 | 二区精品在线观看 | 久久久亚洲av波多野结衣 | 亚洲欧美日韩在线不卡中文 | jizz亚洲视频 | 国产人妖乱国产精品人妖 | 人妻天天爽夜夜爽三区麻豆a | 人妻αⅴ中文字幕 | 在线观看国产一区二区三区 | 国内精品久久久久尤物 | 夜色约爱网站 | 日韩精品一区二区大桥未久 | 中文字幕一区波多野结衣 | 91成人在线一区 | 国产成人91色精品免费看片 | 亚洲国产电影av在线网址 | 麻豆精品国产精华精华液好用吗 | 99久久e免费热视频百度 | 麻豆果冻传媒新剧国产杜鹃 | 精品国产乱码久久久久久蜜桃网站 | 国产91视频 | 亚洲欧美日韩视频高清专区 | av免费在线一区 | 伦理片免费播放 | 神马dy888午夜伦理 | 精品国产福利一区二区三区 | 中文幕无线码中文字蜜桃 | 国产麻豆精品人妻无码A片 国产麻豆精品入口在线观看 | 亚洲欧美日韩精品久久亚洲区色播 | 夜夜草678| 国产91丝袜高跟系列 | 国产午夜精品在人线播 | 亚洲av高清在线观看一区二区 | 久久免费毛片 | 国产精品好看的国产精品 | 波多野42部无 | 国产av电影区二区三区曰曰骚网 | 国产看片一区二区三区 |