高頓網(wǎng)校小編來和學(xué)員們分享一下ACCA官方網(wǎng)站刊登出來的F5 Performance management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(diǎn)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(jìn)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?yàn)閿?shù)據(jù)過多而喪失計算的準(zhǔn)確性和浪費(fèi)時間。