要求财会相关专业，英语水平高，海外获得财会、金融或商科学位者优先
待遇保证具备市场竞争力，具体商议
请有意者尽快联系Q Q 1-6-9-5-9-2-2-0-1-8， 先到先得
题目资料如下：
1) One of the major tasks of the Management accountant is to allocate overhead costs to products. Explain why this needs to be done and relate your answer to pricing strategies.
(20 marks)
2) Which methods do companies traditionally use to allocate overheads to products?
(10 marks)
3) What is meant by Activity Based Costing?
(20 marks)
4) Wheels & Co manufactures three products used by cyclists, A, B and C. Demand for products A and B is relatively elastic whilst demand for product C is relatively inelastic. Each product uses the same materials and the same type of direct labour but in different quantities. For many years, the company has been using full absorption costing and absorbing overheads on the basis of direct labour hours. Selling prices are then determined using cost plus pricing, applying a standard mark-up to full cost.
Budgeted production and sales volumes for A, B and C for the next year are 20,000 units, 16,000 units and
22,000 units respectively.
The budgeted direct costs of the three products are shown below:
Product A B C
? per unit ? per unit ? per unit
Direct materials 25 28 22
Direct labour (?12 per hour) 30 36 24
In the next year, the company also expects to incur indirect production costs of ?1,405,800, which are analysed as follows:
Cost pools ? Cost drivers
Machine set up costs 280,000 Number of batches
Material ordering costs 316,000 Number of purchase orders
Machine running costs 448,400 Number of machine hours
General facility costs 361,400 Number of machine hours
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1,405,800
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The following additional data relate to each product:
Product A B C
Batch size (units) 500 800 400
No of purchase orders per batch 4 5 4
Machine hours per unit 1o5 1o25 1o4
Wheels & Co wants to boost sales revenue in order to increase profits but its capacity to do this is limited because of its use of cost plus pricing and the application of the standard mark-up. The Management accountant has suggested using activity based costing (ABC) instead of full absorption costing, since this will alter the cost of the products and may therefore enable a different price to be charged.
Required:
(a) Calculate the budgeted full production cost per unit of each product using Wheels&Co’s current method of absorption costing.
(10 marks)
(b) Calculate the budgeted full production cost per unit of each product using activity based costing.
(20 marks)
(c) Discuss the impact on the selling prices and the sales volumes of each product which a change to Activity based costing would be expected to bring about.
(20 marks)
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FROM 183.11.241.*