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研究所、轉學考(插大)◆成本及管理會計學
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107年 - 107 東吳大學_碩士班招生考試_會計學系:成本及管理會計學#111187
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題組內容
四、20%
Dream Inc. manufactures curtains. The following information relates to its two years of operations, 2016 and 2017:
Required:
2. Calculate the growth, price-recovery, and productivity components that explain the change in operating income from 2016 to 2017.
其他申論題
2. Calculate the budgeted costs of chairs and tables based on departmental overhead rates, where forming department overhead costs are allocated based on total direct costs of the forming department and finishing department overhead costs are allocated based on direct labor costs of the finishing department.
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3. Calculate the budgeted costs of chairs and tables if Solar allocates overhead costs in each department using activity-based costing.
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4. Explain how the disaggregation of information could improve or reduce decision quality.
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1. Calculate Dream’s operating income in both 2016 and 2017.
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1. Calculate the ROIs of the three investments.
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2. What is the division manager's current ROI, computed by using responsibility accounting concepts?
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3. Which of the three investments would be selected if the manager's focus is on Western’s divisional performance, as judged by ROI? Why?
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4. If Global has an imputed interest charge of 23%, compute the residual income of investment No. 3. If Western’s Division manager is evaluated by residual income, is this investment attractive from Western’s perspective? From Global’s perspective? Why?
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1. NFB is a continuing audit client.
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2. The banking industry has been significantly impacted by the downturn in the economy in recent years.
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