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來源: 正保會(huì)計(jì)網(wǎng)校編輯： 2014/10/23 16:11:58　字體：大小

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F5 Performance management 業(yè)績(jī)管理這門科目將在2014年12月份迎來考試的改革，下面網(wǎng)校和學(xué)員們一下來分享一下ACCA官方網(wǎng)站刊登出來的部分樣題。

A company manufactures a product which requires four hours per unit of machine time. Machine time is a bottleneck resource as there are only ten machines which are available for 12 hours per day, five days per week. The product has a selling price of $130 per unit, direct material costs of $50 per unit, labour costs of $40 per unit and factory overhead costs of $20 per unit. These costs are based on weekly production and sales of 150 units.

What is the throughput accounting ratio (to 2 decimal places)?

A 1•33

B 2•00

C 0•75

D 0•31

這是選自其中一道題干比較長(zhǎng)的試題，來為學(xué)員們作為參考。學(xué)員們?cè)诳荚嚨臅r(shí)候，如果碰到了類似題干較長(zhǎng)的題目的時(shí)候，不用慌張。首先要做的就是明確問題中想考到的知識(shí)點(diǎn)道題是什么，本題的問法比較明確，就是考怎樣計(jì)算throughput accounting ratio，所以，學(xué)員們第一步就是先要反映出計(jì)算throughput accounting ratio的公式是什么，即Return per limiting factor/Limiting factor cost per hour。

這樣，再根據(jù)分子和分母分別去找題目中對(duì)應(yīng)的數(shù)據(jù)進(jìn)行相應(yīng)的計(jì)算，切不可一拿到題目就開始盲目的計(jì)算和羅列數(shù)據(jù)，這樣會(huì)導(dǎo)致學(xué)員們迷失計(jì)算方向，或者因?yàn)閿?shù)據(jù)過多而喪失計(jì)算的準(zhǔn)確性和浪費(fèi)時(shí)間。

【我要糾錯(cuò)】責(zé)任編輯：Sarah