Mai Co are considering setting up another division selling expensive watches. Th-新东方在线职业题库

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Mai Co are considering setting up another division selling expensive watches. The two divisions would be run as profit centres, with head office costs being allocated to each division. Managers^ bonuses will be dependent on the divisions meeting their targets. Targets that are being considered are:

(i) Gross profit percentage

(ii) Contribution

(iii) Net profit for the division

(iv) Return on capital employed.

Which of the targets should be used to assess the performance of the divisional manager and provide motivation?

A

(i) only

B

(i) and (ii) only

C

(i), (ii) and (Hi) only

D

All of them

考点：Chapter21Performancemeasurement

B - net profit for the division would include the allocated head office expenses which are not controllable, and would therefore affect motivation. ROCE is calculated using net profit so this would be misleading as well.

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材料全屏

60

【单项选择题】

What was the adverse material price variance?

A

$1,000

B

$3,500

C

$7,500

D

$11,000

What was the favourable material usage variance?

A

$2,500

B

$4,000

C

$7,500

D

$10,000

材料全屏

62

【单项选择题】

What was the total direct materials variance?

A

Nil

B

$10,000 Adverse

C

$10,000 Favourable

D

$11,000 Adverse

What was the total direct labour variance?

A

$6,000 Favourable

B

$20,000 Adverse

C

$22,000 Favourable

D

Nil

What was the total direct variable overheads variance?

A

Nil

B

$12,000 Favourable

C

$12,000 Adverse

D

$11,000 Adverse

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