F5 2014年12月份样卷

F5 Performance management 业绩管理这门科目将在2014年12月份迎来考试的改革，下面网校和学员们一下来分享一下ACCA官方网站刊登出来的部分样题。

A company manufactures a product which requires four hours per unit of machine time. Machine time is a bottleneck resource as there are only ten machines which are available for 12 hours per day, five days per week. The product has a selling price of $130 per unit, direct material costs of $50 per unit, labour costs of $40 per unit and factory overhead costs of $20 per unit. These costs are based on weekly production and sales of 150 units.

What is the throughput accounting ratio (to 2 decimal places)?

A 1•33

B 2•00

C 0•75

D 0•31

这是选自其中一道题干比较长的试题，来为学员们作为参考。学员们在考试的时候，如果碰到了类似题干较长的题目的时候，不用慌张。首先要做的就是明确问题中想考到的知识点道题是什么，本题的问法比较明确，就是考怎样计算throughput accounting ratio，所以，学员们第一步就是先要反映出计算throughput accounting ratio的公式是什么，即Return per limiting factor/Limiting factor cost per hour。

这样，再根据分子和分母分别去找题目中对应的数据进行相应的计算，切不可一拿到题目就开始盲目的计算和罗列数据，这样会导致学员们迷失计算方向，或者因为数据过多而丧失计算的准确性和浪费时间。

Truffle Co makes high quality, hand-made chocolate truffles which it sells to a local retailer. All chocolates are made in batches of 16, to fit the standard boxes supplied by the retailer. The standard cost of labour for each batch is $6•00and the standard labour time for each batch is half an hour. In November, Truffle Co had budgeted production of 24,000 batches; actual production was only 20,500 batches. 12,000 labour hours were used to complete the work and there was no idle time. All workers were paid for their actual hours worked. The actual total labour cost for November was $136,800. The production manager at Truffle Co has no input into the budgeting process.

At the end of October, the managing director decided to hold a meeting and offer staff the choice of either accepting a 5% pay cut or facing a certain number of redundancies. All staff subsequently agreed to accept the 5% pay cut with immediate effect. At the same time, the retailer requested that the truffles be made slightly softer. This change was implemented immediately and made the chocolates more difficult to shape. When recipe changes such as these are made, it takes time before the workers become used to working with the new ingredient mix, making the process 20% slower for at least the first month of the new operation. The standard costing system is only updated once a year in June and no changes are ever made to the system outside of this.

Required:

(a) Calculate the following variances for Truffle Co:

(i) Labour rate planning variance

(ii) Labour rate operational variance

(iii) Labour efficiency planning variance

(iv) Labour efficiency operational variance (8 marks)

(b) Assess the performance of the production manager for the month of November. (7 marks)

除了新增加的选择题以外，F5的考试依然保持了原有的综合题题型，即融计算和写作于一道题中。所以，在这里建议学员们在准备考试的过程中，不能仅仅把选择题当作选择题来做，而是实在地当作计算题一步一步的来算，其中不懂的步骤还是要对待以前的综合体一样多问几个为什么，甚至当算出throughput accounting ratio的时候，还要问问自己这个比率能体现什么情况等。