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新东方在线题库 > ACCA英国注册会计师试题 > F5 > Chapter 7 > 材料全屏Stow H...
题目
材料全屏

Stow Health Centre specialises in the provision of sports/exercise and medical/dietary advice for clients. The service is provided on a residential basis and clients stay for whatever number of days suits their needs. 

Budgeted estimates for the year ending 30 June 20X1 are as follows. 

(i) The maximum capacity of the centre is 50 clients per day for 350 days in the year. 

(ii) Clients will be invoiced at a fee per day. The budgeted occupancy level will vary with the client fee level per day and is estimated at different percentages of maximum capacity as follows. 


 (iii) Variable costs are also estimated at one of three levels per client day. The high, most likely and low levels per client day are $95, $85 and $70 respectively. 

The range of cost levels reflects only the possible effect of the purchase prices of goods and services. 

20

【论述题】

 Prepare a summary which shows the budgeted contribution earned by Stow Health Centre for the year ended 30 June 20X1 for each of nine possible outcomes. 

考点
考点：Chapter7Riskanduncertainty
解析

 We need to calculate budgeted contribution and so the summary will need to show the various income (fee) and variable cost levels.  

​​​​​​​

Workings 

Number of client days: 

Maximum capacity = 50 × 350 = 17,500 

High occupancy level = 90% × 17,500 = 15,750 

Most likely occupancy level = 75% × 17,500 = 13,125 

Low occupancy level = 60% × 17,500 = 10,500 

Number of client days × contribution per client day (fee – variable cost) = contribution 

多做几道

 A public health clinic is the subject of a scheme to measure its efficiency and effectiveness. Among a number of factors, the 'quality of care provided' has been included as an aspect of the clinic's service to be measured. Three features of 'quality of care provided' have been listed. 

(1) Clinic's adherence to appointment times 

(2) Patients' ability to contact the clinic and make appointments without difficulty 

(3) The provision of a comprehensive patient health monitoring programme 

Required

 (i) Suggest a set of quantitative measures which can be used to identify the effective level of achievement of each of the features listed.

(ii) Indicate how these measures could be combined into a single 'quality of care' measure. 

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材料全屏

Non profit seeking organisations

18

【论述题】

The absence of the profit measure in non profit seeking organisations causes problems for the measurement of their efficiency and effectiveness. 

Required 

(i) Explain why the absence of the profit measure should be a cause of the problems referred to.

(ii) Explain how these problems extend to activities within business entities which have a profit motive. Support your answer with examples. 

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材料全屏

Divisional performance measures

24

【论述题】

Compare and contrast the use of residual income and return on investment in divisionalperformance measurement, stating the advantages and disadvantages of each. 

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 Division Y of Chardonnay currently has capital employed of $100,000 and earns an annual profit after depreciation of $18,000. The divisional manager is considering an investment of $10,000 in an asset which will have a ten-year life with no residual value and will earn a constant annual profit after depreciation of $1,600. The cost of capital is 15%. 

Calculate the following and comment on the results. 

(i) The return on divisional investment before and after the new investment 

(ii) The divisional residual income before and after the new investment 

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 Explain the potential benefits of operating a transfer pricing system within a divisionalised company. 

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