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PlasBas Co uses recycled plastic to manufacture shopping baskets for local retailers. The standard price of the recycled plastic is $0·50 per kg and standard usage of recycled plastic is 0·2 kg for each basket. The budgeted production was 80,000 baskets.
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The board of Helot Co has asked the finance director to explain what activities can be undertaken to close a cost gap on its computer games.
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At the end of 20X1, an investment centre has net assets of $1m and annual operating profits of $190,000. However, the bookkeeper forgot to account for the following:
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Different management accounting techniques can be used to account for environmental costs.
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A manufacturer and retailer of kitchens introduces an enterprise resource planning system.
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Helot Co is thinking about expanding its business and introducing a new computer repair service for customers. The board has asked if target costing could be applied to this service.
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A jewellery company makes rings (R) and necklaces (N).
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The direct labour cost per unit has been based on an expected learning rate of 90% but now the finance director has realised that a 95% learning rate should be applied.
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A government department generates information which should not be disclosed to anyone who works outside of the department. There are many other government departments working within the same building.
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Section A暂缺
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