110年 - [非官方正解]110 國立政治大學_碩士班招生考試_會計研究所/會計組:成本與管理會計學#103078

科目：研究所、轉學考(插大)◆成本及管理會計學 | 年份：110年 | 選擇題數：4 | 申論題數：8

試卷資訊

所屬科目：研究所、轉學考(插大)◆成本及管理會計學

選擇題 (4)

1. ACC Company manufactures part BC101 used in several of its engine models. Monthly production costs for 1,090 units are as follows:
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It is estimated that 6% of the fixed overhead costs assigned to BC101 will no longer be incurred if the company $111L000 purchases BC101 from the outside supplier. ACC Company has the option of purchasing the part from an outside supplier at $94.75 per unit. While the company accepts the offer from the outside supplier, what are the monthly avoidable costs (costs that will no longer be incurred) total? (A) $90,320 (B)$89,000 (C) $111,000(D) $112,320
2. Jason Cleaners has been considering the purchase of an industrial dry-cleaning machine. The existing machine is operable for three more years and will have a zero disposal price. If the machine is disposed now, it may be sold for $170,000. The new machine will cost $360,000 and an additional cash investment in working capital of $170,000 will be required. The new machine will reduce the average amount of time required to wash clothing and will dectease labor costs. The investment is expected to net $130,000 in additional cash inflows during the first year of acquisition and $290,000 each additional year of use. The new machine has a three-year life, and zero disposal value. These cash flows will generally occur throughout the year and are recognized at the end of each year. Income taxes are not considered in this problem. The working capital investment will not be recovered at the end of the asset's life. Please answer the following questions. What is the net present value of the investment, assuming the required rate of return is 6%? Would the company want to purchase the new machine? (A) $264,290； yes (B)$243,489.592； yes (C)S($243,489.592)； no(D) $($264,290)； no
3. Materials used by SS Company in producing Division C's product are currently purchased from outside suppliers at a cost of $10 per unit. However, the same materials are available from Division A. Division A has unused capacity and can produce the materials needed by Division C at a variable cost of $8.50 per unit. A transfer price of $9.50 per unit is negotiated and 30,000 units of material are transferred, with no reduction in Division A's current sales. How much would SS's total income from operations increase? (A). $45,000(B)$120,000 (C). $60,000(D).$150,000
4. All of the following except one are examples of prevention costs (A). preventive maintenance (B). operator training (C). design engineering(D). testing activities

申論題 (8)

 1. Prepare a cash budget for Sunnys for the months of July through September 2020. (18%)
2. Suppose Sunnys is interested in maintaining a minimum cash balance of $10,000. Will the company be able to maintain such a balance during all three months analyzed? Following the above demand and cash budget, what suggestion do you propose for Sunnys having a suitable cash management strategy. (5%)
 (1) How to evaluate the performance of the vising nurse program in 2020 with the information provided above? Provide a schedule showing your evaluation and comments on the 2020 results. How many patients should have been served in 2020 for $2,794,760 if costs had been under control? (20%)
(2) The number of visits reduced dramatically in the first quarter of 2020 due to the COVID-19 outbreak. Andy raised the question of why unused budget cannot be carryforward to the next period. Explain to Andy about the pros and cons of budget lapsing and what he can do to enjoy the benefits of the system while avoiding the undesirable consequences. (6%)
(3) Andy just heard about participative budget and is evaluating the possibility of adopting such budgeting process. Explain to Andy what a participative budget is. What are the major advantages of participative budgets? What caution must be exercised in their use? (9%)
Write a memo to Andy Chen in response to his request. Outline your response in bullet form or numbered points.
 1.Explain the relationship between value chain analysis and ABC system? (5%)
2. Explain how ABC system refines traditional costing system? (5%)

Guam food company was established in 2000. Its product categories are quite diverse, including alcoholic beverages, juices, pasta, and snacks, etc. After 10 years of stagnant growth and in order to solve the cost problems, the ABC system was implemented in 2019. The information generated by ABC system was available in 2020 as follows:
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617bb18b8d1cf.jpg617bb1b4d8f5b.jpg617bb1d4bc44b.jpg617bb1fd07bf9.jpg Required:
You work in the management accounting department of Guam Co. The CEO asks you to analyze the information above. Please provide the report to the CEO, including suggestions, reasons, and actions. (20%)