ACCA PM练习题解析

来源: 正保会计网校编辑：正保会计网校 2019/12/23 16:11:18　字体：大小

The following scenario relates to questions 1 – 2.

Cam Co manufactures webcams, devices which can provide live video and audio streams via personal computers. It has recently been suffering from liquidity problems and hopes that these will be eased by the launch of its new webcam, which has revolutionary audio sound and visual quality.

The webcam is expected to have a product life cycle of two years. Market research has already been carried out to establish a target selling price and projected lifetime sales volumes for the product. Cost estimates have also been prepared, based on the current proposed product specification. Cam Co uses life cycle costing to work out the target costs for its products. You are provided with the following relevant information for the webcam:

Projected lifetime sales volume	50,000 units
Target selling price per unit	$200
Target profit margin	35%

Note. Estimated lifetime cost per unit:

	$	$
Manufacturing costs
Direct material (bought in parts)	40
Direct labour	26
Machine costs	24
Quality control costs	10
		100
Non-manufacturing costs		60
Estimated lifetime cost per unit		160

The following information has been identified as relevant:

(1) Direct material cost: all of the parts currently proposed for the webcam are bespoke parts. However, most of these can actually be replaced with standard parts costing 55% less. However, three of the bespoke parts, which currently account for 20% of the estimated direct material cost, cannot be replaced, although an alternative supplier charging 10% less has been sourced for these parts.

(2) Direct labour cost: the webcam uses 45 minutes of direct labour, which costs $34.67 per hour. The use of more standard parts, however, will mean that whilst the first unit would still be expected to take 45 minutes, there will now be an expected rate of learning of 90% (where 'b' = – 0.152). This will end after the first 100 units have been completed.

Required:

1. Calculate the direct material cost per unit in light of the new information in point (1).

【解析】

根据题目（1）direct material给出的条件说，大部分材料可以用低55%的标准材料来代替，另外的20%是无法替代的，但是找到了便宜10%的供应商。

也就是说这些材料可以分成两部分，一部分是80%，另一部分是20%。

80%的部分可以用比现在便宜55%的替代品，20%的部分可以选择便宜10%的供应商。

根据题目告知的material cost40展开计算。

80%的部分：40*80%*45%=14.4；

20%部分：40*20%*90*=7.2.

两部分加起来就是21.6。

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