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thats the trick with all questions. 99% you are likely to get one of the answers from calculations, even if they are not right, happens to me a lot and I guess everyone
I’d be interested to hear the sort of answers that people gave on Q4 regarding the goals and relative measures? I found myself repeating what the info told me a little…
I just said one for each…
So innovation and learning, I said to do with ensure they try to improve the time in which they load there planes etc…
For customers, was the cleaning satisfaction.
Also for the financial, to try and improve the amount of passengers, and for the internal was the staff absenteeism rate.
At the time I thought I was on the right lines however not so sure now!
So did I 🙂 I think it wasn’t so hard, but I had very little time left so answers were very brief.
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b was buying for 165 but a was making for 100 so to company cost was 100 since a is part of company, now they had to buy for 140 so 40 dollars contribution lost per unit, 2200 units x 40 dollars means 88000 less contribution means less profit, but there was saving of 10000 specific expense so 88000-10000= 78000 less prpfit
What did everyone put for the sales managers disappointment in the variance volume, question 5c?
It’s not the problem of mix, as it was even more expensive, thus qualiti didn’t become worth. Should search for sales volume decrease elsewhere
I wrote that his criticism was right and reasonable. In september they got Fav, volume variance, but in Oct they got an adverse one. This means sales quantities declined as compared to what they budgeted. Plus sales manager had strong arguments about customers complaints.
I went down those sort of lines too, didn’t right that much. I assume a mark for identification and one for explanation?
I think with MCQ is you either know the answer or you don’t.
you can just simply be gassing in your exam. you either get 2 or 0
anyways talking about the exam now is pointless!!
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can anyone say how to calculate the new lerning rate that actually happened, the %?
I remember some questions.
MCQ 1- both divisions should accept investmenr (RI positive)
MCQ- life cycle cost-all has to be included
MCQ- operational and management – both were correct
MCQ- question about what is a cost driver was false and i dont remember the other one.
MCQ-target costin first step is set selling price and the last calculate cost gap
MCQ-input/output cost was correct
MCQ one about shadow price the calculation was 8.5(dhadow price)*20kg
MCQ- it was one about penetration price, and i answered as correct: economies, short lyfe cycle and barrier for new entrants.
MCQ- one was about the different standarts, the correct one (for me) was basic standart because it remains unchanged.
MCQ- the answer was negative feedback
MCQ-transfer pricing decrease of 78 in revenue.Q1,
New learning rate is 70%and as it is lower than the original learning rate it takes more time to produce one chair so the cost will be higher.Q2. I think the maximum customer that stylist can attend were 9,6 customers and TPAR was 1,22 for cuts and i dont remember for treatments.
Q3-relevant cost around 9000
Q4. First part it was ok but the second….. It drive me crazy. For the customer perspective was the cleaning satisfaction, for innovation offer new services (book the seats and two more),efficiency perspective was reduce fligh cancels and i dont remember for financial perspective
Q5. Mix variance 5000 adverse and yield favourable.
do you remember RI you got for the second division? did you get a positive number? I got -108 therefore reject
Lower learning curve states, that the chairs will be produced faster – thus they will be cheaper
I got a positive RI for both divisions. I calculated the net operating profit+ return profir of investment.
for the second division if i remember correctly, there was a profit of 2,112M. less notional interest on investment *0.1 cost of capital 2,200M….
I thought the exam was far today. However, I am unlikely to pass as I only covered half the syllabus due to spending all my time on tax which is tomorrow. Not feeling great about it either. Need to get my head down and start studying now instead of leaving it until 2-3 weeks before the exams.
I agree with feed forward control & they described cost flow accounting not inflow/outflow
@matsamary@yahoo.com said:
for the second division if i remember correctly, there was a profit of 2,112M. less notional interest on investment *0.1 cost of capital 2,200M….I got this too, thought only div a was worth it which was A I think.
Target profit of 60000, think I got 23,000 units, that really confused me a little.
The ABC I got 46.25 I think. Feed forward control, too
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