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  業(yè)績管理這門科目將在2014年12月份迎來考試的改革,下面和學(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的考題,來為學(xué)員們作為參考。學(xué)員們在考試的時候,如果碰到了類似題干較長的題目的時候,不用慌張。首先要做的就是明確問題中想考到的知識點道題是什么,本題的問法比較明確,就是考怎樣計算throughput accounting ratio,所以,學(xué)員們*9步就是先要反映出計算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應(yīng)的數(shù)據(jù)進行相應(yīng)的計算,切不可一拿到題目就開始盲目的計算和羅列數(shù)據(jù),這樣會導(dǎo)致學(xué)員們迷失計算方向,或者因為數(shù)據(jù)過多而喪失計算的準(zhǔn)確性和浪費時間。