快速查题-ACCA英国注册会计师试题

A product is in the stage of its life cycle which is typified by falling prices but good profit margins due to high sales volumes. What stage is it in?

In what stage of the product life cycle are initial costs of the investment in the product typically recovered?

How is target cost calculated?

Which stage of the product life cycle do the following characteristics refer to?New competitors Customer feedback received New distribution outlets being found Product quality improvements made

 If F Co choose to prioritise the manufacture of Product A, calculate the value (in $) of the maximum net profit using throughput analysis. 

 The throughput return per hour of Product B is $2,000. Calculate the throughput accounting ratio for Product B (to 2 dp). 

 Flow cost accounting is a technique which can be used to account for environmental costs. Inputs and outputs are measured through each individual process of production. 

Which of the following is NOT a category used within flow cost accounting? 

 Which of the following is an example of an environmental external failure cost? 

 What is the cost of waste called in flow cost accounting? 

Which of the following environmental costs should NOT be included in an environmental cost budget?