(2) "In job costing, the costs of normal spoilage that occur while a specific job is being done are charged to the specific job." Do you agree? Explain. (5%)

3. APPLE is in need of a microcomputer network for its staff. The company uses straight-line depreciation for all capital assets. Annual required rate of return is 14%. The company has received three proposals, with related facts as follows:| | Required:Compute the payback period, net present value, and accrual accounting rate of return with initial investment, for each proposal. Show computations. Rank each proposal 1, 2, and 3 using each method separately. Which proposal is best? Why? (15%)

(1) What was the full cost per unit? What was the selling price? (12%)

(2) Taipei is considering increasing the annual spending on advertising by $175,000. The managers believe that the investment will translate into 10% increase in unit sales. Should Taipei make the investment? Show your calculations. (8%)

(3) In 2020, Taipei believes that it will only be able to sell 2,900 units at the price calculated in requirement (1). Managers have identified $125,000 in fixed cost that can be eliminated. If Taipei wants to maintain at an 8% markup on full cost, what is the target variable cost per unit? (10%)

(1) Should AB purchase the new machine? Show your calculations. (10%)

(2) Is there any conflict between the decision model and the incentives of the manager who has purchased the old machine and is considering replacing it a year later? (5%)

(3) At what purchase price would AB be indifferent between purchasing the new machine and continuing to use the old machine? (5%)

7.企業社會責任(Corporate Social Responsibility,CSR)課題日受到實務界和學術界的重視,雖然善盡金業社會責任需投入成本,但獲得的益處通常更多,例加:刊登於世界第1名之財務金融學術期刊(Joumal of Finance)的文章:Lins,Servaes and Tamayo, 2017, Social Capital, Trust, and Firm Performance: The Vahne of Corporate Social Responsibility during the Financial Crisis.茲將此文章之摘要節錄如下: During the 2008-2009 financial cris, firms with high social capital, as measured by corporate social responsibility (CSR) intensity,had stock retums that were four to seven percentage points higher than firms with low social capital. High-CSR firms also experienced higher prottability, growth, and sales per employee relative to low- CSR firms, and they raised more debt. This evidence suggests that the trust between a firm and both its stakeholders and investors, built through investments in social capital, pays off when the overall level of trust in corporations and markets suffers a negative shock. 請您依據上述摘要說明善盡企業社會責任的公司(High-CSRfirms)在金融海嘯艱固時期產生哪五種好 處?(本題10分,每一答案2分)

(一)碳足跡(Carbon Footprint)。

(二)逆溫現象(Temperature Inversion)。

114年 - 114 國立臺北大學_碩士班一般入學考試試題_會計學系：成本與管理會計學#146936

111年 - 111 國立臺北大學_碩士班一般入學考試試題_會計學系：成本與管理會計學#146952

109年 - [非官方正解]109 輔仁大學_碩士班招生考試_會計學系：成本學與管理會計學#105745

108年 - 108 國立臺北大學_碩士班一般入學考試試題_會計學系：成本與管理會計學#146948