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A government is trying to assess schools by using a range of financial and non-financial factors. One of the chosen methods is the percentage of students passing five exams or more.
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The following circumstances may arise in relation to the launch of a new product: (i) Demand is relatively inelastic (ii) There are significant economies of scale (iii) The firm wishes to discourage new entrants to the market (iv) The product life cycle is particularly short
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A company makes and sells product X and product Y. Twice as many units of product Y are made and sold as that of product X. Each unit of product X makes a contribution of $10 and each unit of product Y makes a contribution of $4. Fixed costs are $90,000.
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The following statements have been made about both standard costing and total quality management (TQM):
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At the start of the year, a division has non-current assets of $4 million and makes no additions or disposals during the year. Depreciation is charged at a rate of 10% per annum on all non-current assets held at the end of the year. Working capital is $0·5 million at the start of the year although this is expected to increase by 20% by the end of the year. The budgeted profit of the division after depreciation is $1·2m.
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What is the name given to a budget which has been prepared by building on a previous period’s budgeted or actual figures?
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Which of the following is an advantage of non-participative budgeting as compared to participative budgeting?
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