题目

Gilbert pic is a furniture manufacturer. How would he classify the following costs?

Cost                                                            Fixed                           Variable                      Semi-variable

Director’s salary   

Wood   

Rent of factory   

Phone bill - includes a line rental   

Factory workers wage   

Chapter4Costclassification

Cost                                                               Fixed                Variable                   Semi-varble        

Director’s salary                                             对

Wood                                                                                        对

Rent of factory                                                对

Phone bill - includes a line rental                                                                                  对

Factory workers wage                                                                对

多做几道

What does an adverse variable overhead efficiency variance indicate and what might be the cause?

Explain briefly the possible causes of

(i) A favourable material usage variance

(ii) A favourable labour rate variance

(iii) An adverse sales volume contribution variance.

What is the relationship between the labour efficiency variance and the variable overhead efficiency variance? Why might the monetary value be different?

Explain the meaning and relevance of interdependence of variances when reporting to managers.

A balanced scorecard measures performance 什om four perspectives: customer satisfaction, growth, financial success and process efficiency. Briefly explain these processes.

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