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Cash generating unit

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › Cash generating unit

  • This topic has 4 replies, 3 voices, and was last updated 1 year ago by Stephen Widberg.
Viewing 5 posts - 1 through 5 (of 5 total)
  • Author
    Posts
  • August 11, 2023 at 1:46 pm #689743
    akka17bakka
    Participant
    • Topics: 105
    • Replies: 99
    • ☆☆☆

    Hello Tutor,

    Can a factory on its own be a CGU.?

    August 11, 2023 at 3:33 pm #689749
    parag
    Participant
    • Topics: 9
    • Replies: 16
    • ☆

    m not a tutor but my two cents says it is.

    Back office operation like finance or admin who dont generate cash flow on their own arent.

    August 12, 2023 at 5:38 pm #689798
    Stephen Widberg
    Keymaster
    • Topics: 16
    • Replies: 3408
    • ☆☆☆☆☆

    No. Imagine you make tables in Factory A and chairs in Factory B.

    CGU A will be Factory A plus half the finance and admin.

    CGU B will be Factory B plus half the finance and admin.

    🙂

    August 13, 2023 at 8:22 am #689833
    akka17bakka
    Participant
    • Topics: 105
    • Replies: 99
    • ☆☆☆

    I am sorry I didn’t understand it.
    Does that mean Factory A is a CGU along with it admin and finance? Isn’t admin and finance a part of the factory?

    August 14, 2023 at 4:24 pm #689897
    Stephen Widberg
    Keymaster
    • Topics: 16
    • Replies: 3408
    • ☆☆☆☆☆

    Factory plus admin and finance is split in two forming 2 CGUs.

  • Author
    Posts
Viewing 5 posts - 1 through 5 (of 5 total)
  • The topic ‘Cash generating unit’ is closed to new replies.

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