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قديم 17-12-2016, 05:17 PM   #1
شريره حيل شريره حيل غير متصل
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السلام عليكم
ممكن تشرح لي المسئله من شابتر 8

Q: A business is considering making a bid to undertake a contract. Fulfilment of the contract will require the use of two types of material. Quantities of both of these materials are held by the business. If it chose to, the business could sell the raw materials in their present state. All of the inventories of these two raw materials will need to be used on the contract. Information on the raw materials concerned is as follows:
Inventories item
Quantity
(units) Historic cost
($/unit) Sales value
($/unit) Replacement cost
($/unit)
A1 600 6 5 8
B2 400 7 10 11

Inventories of item A1 is in frequent use in the business on a variety of work.
The inventories of item B2 were bought a year ago for a contract that was abandoned. It is a surplus that will not be used by the business again, unless the contract currently being considered proceeds.

The assembly of the product is a highly skilled operation and it will take 100 hours for the whole contract to be complete. The workforce is currently underutilized. It is the business’s policy to retain this workplace on full pay in anticipation of high demand next year.
There is sufficient available skilled labor to undertake the contract now under consideration. Skilled workers are paid $25 an hour.

Required:
1) Identify all the relevant and the irrelevant costs of the problem above. Justify all your answers. (14 marks)
2) How much should be included in the minimum price in respect of the two inventories items detailed above? (2 marks)

Marking Guidelines of Question 4
Accounting an Introduction, Chapter 8 “Relevant costs for decision making”, pages 304-307
ITEM MARKS
Relevant costs 2 x 3 marks = 6 marks
Irrelevant costs 4 x 2 marks = 8 marks
The minimum cost allocated for A1 and B2 2 marks



1) The relevant costs of the problem are:
• For item A1, since it’s in frequent use, it will need to be replaced sooner or later, the business will have to buy 600 units (currently costing $8) additional to those which would have been required had the contract not been undertaken. Therefore $8/unit for item A1 is a relevant cost. (3 marks)
• Item B2 will never be used unless the contract is undertaken. This, if the contract is not undertaken, the only reasonable thing for the business to do is to sell B2. This means that if the contract is undertaken and the B2 is used, it will have an opportunity cost equal to the potential proceeds from disposal, which is $10/unit. Therefore $10/ unit for item B2 is a relevant cost. (3 marks)
The irrelevant costs of the problem are:
• The historic costs for items A1 and B2 are irrelevant. They are past costs or sunk costs that are not relevant to decision making. (2 marks)
• The labor cost ($25/hour) is irrelevant because the same cost will be incurred whether the workers are working on the project or not. This cost doesn’t vary with the decision to be made. (2 marks)
• The sales value ($5/unit) of item A1 is irrelevant. The business will not sell the item, since it’s in regular use. (2 marks)
• The replacement cost ($11/unit) of item B2 is irrelevant. The business will not replace B2 items, since it will not be used again. (2 marks)
2) Costs to be allocated to the contract:
A1: $8 x 600 = $4,800 (1 mark)
B2: $10 x 400 = $4,000 (1 mark)



التوقيع

لا إله إلا أنت سبحانك إني كنت من الظالمين
شريره حيل غير متصل   رد مع اقتباس
قديم 18-12-2016, 12:57 AM   #2
أبو أسكندر أبو أسكندر غير متصل
طالب فعال
 
الصورة الرمزية أبو أسكندر

 











افتراضي رد: ابو اسكندر ممكن مساعدتك


اقتباس:
المشاركة الأصلية كتبت بواسطة شريره حيل مشاهدة المشاركة
السلام عليكم
ممكن تشرح لي المسئله من شابتر 8

Q: A business is considering making a bid to undertake a contract. Fulfilment of the contract will require the use of two types of material. Quantities of both of these materials are held by the business. If it chose to, the business could sell the raw materials in their present state. All of the inventories of these two raw materials will need to be used on the contract. Information on the raw materials concerned is as follows:
Inventories item
Quantity
(units) Historic cost
($/unit) Sales value
($/unit) Replacement cost
($/unit)
A1 600 6 5 8
B2 400 7 10 11

Inventories of item A1 is in frequent use in the business on a variety of work.
The inventories of item B2 were bought a year ago for a contract that was abandoned. It is a surplus that will not be used by the business again, unless the contract currently being considered proceeds.

The assembly of the product is a highly skilled operation and it will take 100 hours for the whole contract to be complete. The workforce is currently underutilized. It is the business’s policy to retain this workplace on full pay in anticipation of high demand next year.
There is sufficient available skilled labor to undertake the contract now under consideration. Skilled workers are paid $25 an hour.

Required:
1) Identify all the relevant and the irrelevant costs of the problem above. Justify all your answers. (14 marks)
2) How much should be included in the minimum price in respect of the two inventories items detailed above? (2 marks)

Marking Guidelines of Question 4
Accounting an Introduction, Chapter 8 “Relevant costs for decision making”, pages 304-307
ITEM MARKS
Relevant costs 2 x 3 marks = 6 marks
Irrelevant costs 4 x 2 marks = 8 marks
The minimum cost allocated for A1 and B2 2 marks



1) The relevant costs of the problem are:
• For item A1, since it’s in frequent use, it will need to be replaced sooner or later, the business will have to buy 600 units (currently costing $8) additional to those which would have been required had the contract not been undertaken. Therefore $8/unit for item A1 is a relevant cost. (3 marks)
• Item B2 will never be used unless the contract is undertaken. This, if the contract is not undertaken, the only reasonable thing for the business to do is to sell B2. This means that if the contract is undertaken and the B2 is used, it will have an opportunity cost equal to the potential proceeds from disposal, which is $10/unit. Therefore $10/ unit for item B2 is a relevant cost. (3 marks)
The irrelevant costs of the problem are:
• The historic costs for items A1 and B2 are irrelevant. They are past costs or sunk costs that are not relevant to decision making. (2 marks)
• The labor cost ($25/hour) is irrelevant because the same cost will be incurred whether the workers are working on the project or not. This cost doesn’t vary with the decision to be made. (2 marks)
• The sales value ($5/unit) of item A1 is irrelevant. The business will not sell the item, since it’s in regular use. (2 marks)
• The replacement cost ($11/unit) of item B2 is irrelevant. The business will not replace B2 items, since it will not be used again. (2 marks)
2) Costs to be allocated to the contract:
A1: $8 x 600 = $4,800 (1 mark)
B2: $10 x 400 = $4,000 (1 mark)

في الرابط فيه ملخص الفاينل مع شرح الاكاونت
http://www.aoua.com/vb/showthread.php?t=419604



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