[shreeya2011]

Which lecture can I watch to help me with controllable investments (in regards to total assets)

[shreeya2011]

I have watched your lectures on performance measurement but It doesn’t talk about controllable investment. if the theme park has assets of 6 million (2 million is non currents assets and 1 million is the restaurants).

so my understanding is – 3 million is the theme parks assets, 2 million is current assets for the theme park and 1 million is the restaurants.

the restaurant is run by an independent contractors. which is managed by head office and the independent contractors are paid a management fee.

will the controllable investment be 3 million of the theme park assets.

[shreeya2011]

so if I have a budgeted gross profit of 10,000 and I have fixed production overhead expenditure of 2000 favourable and fixed production overhead volume of 1500 adverse. how would I calculate this. would this be included to calculate gross profit or net profit?

[shreeya2011]

The independent contractor employs the restaurant manager. its not about the performance measurement. id like to know if the theme parks controllable investment would be 5 million or 6 million of which the 1 million is the restaurants.

[shreeya2011]

what im trying to figure out is what is a controllable investment in terms of total assets.

if the independent contractor makes all decisions for the running of the restaurant (as they are in control of the restaurant) will their assets be part of the controllable investment for the theme park? which all assets total to 6 million. (1 million restaurant and 5 million theme park).

[shreeya2011]

for instance, a theme park which had a restaurant is managed by independent contractor and make all decisions of the running of the restaurant. the total assets are 6 million which include non current assets of 4 million of which 1 million is the restaurants. the restaurant is under direct control the restaurants manager.
would the controllable investment be 5 million. (6 million minus 1 million)?

[shreeya2011]

does investment in additional technology help support big data? also what about online reputation? does that help manage online reputation?

[shreeya2011]

I recently took an FMA exam and a question about big data came up. it was to do with the benefits of big data to enhance business decisions. but I can’t seem to find anything in my acca book or your notes to help me understand this topic. could you help explain this?

[shreeya2011]

Thanks for the help and I’ve lost the answers as I printed these questions off a forum I had found but I’ve lost the answers and cannot find the forum again.

[shreeya2011]

I have another question.

which of these are included in a budget manual:
1.minutes of budget committee meetings
2.master budget for forthcoming period
3.relationship between principal budgets

I’ve tried to look online on different websites but nothing is too clear.

[shreeya2011]

So is the profit under absorption costing 50,000+4,800 = 54,800.

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