在ACCA考試中,MA科目考試的側(cè)重點(diǎn)內(nèi)容一直都是在計(jì)算題里,同時(shí)計(jì)算題也是考試中難度最高的考題,為了幫助大家提高答題正確率,下面會(huì)計(jì)網(wǎng)列舉了歷年(MA)科目常見計(jì)算例題,并附上相關(guān)考點(diǎn)解析。
當(dāng)折扣存在時(shí)
有的時(shí)候題目會(huì)提出一種新的有折扣的訂購情況。當(dāng)折扣存在時(shí),在新的折扣的購貨數(shù)量下,購買價(jià)格必然會(huì)受到影響,但是Holding cost 是否會(huì)受到影響取決于題目條件。
例題1 (Ch不受到影響):
The supplier has a new offer of 5% discount on all units for orders of 300 units or more.
What is the change in total annual holding cost if the company increases its order quantity from EOQ to 300 units to take advantage of the discount?
解析:
1) 提取條件:
題目問的是EOQ和訂購300個(gè)產(chǎn)品下的儲(chǔ)存成本的差異,條件如表;同時(shí)當(dāng)訂購大于等于300個(gè)產(chǎn)品時(shí),所有的產(chǎn)品都會(huì)享受到折扣,所以當(dāng)購買超過300個(gè)時(shí),新的單位成本適用于所有存貨。
2) 處理?xiàng)l件,進(jìn)行計(jì)算
? Holding cost 沒有明說默認(rèn)是年度單位儲(chǔ)存成本
沒有提到buffer inventory, 默認(rèn)為0
單位儲(chǔ)存成本是一個(gè)確定的成本,與售價(jià)無關(guān),所以折扣只會(huì)影響到售價(jià),不會(huì)影響到單位儲(chǔ)存成本
? 計(jì)算EOQ下的儲(chǔ)存成本
Holding cost = $20 per unit * (245/2 + 0) = $2,450
? 計(jì)算訂購300個(gè)產(chǎn)品下的儲(chǔ)存成本
? Holding cost = $20 per unit * (300/2 + 0) = $3,000
? Change in holding cost = $3,000 - $2,450 = $550
【提示】:當(dāng)單位儲(chǔ)存成本給的是一個(gè)確定的值,而條件里沒有其他對(duì)于Ch補(bǔ)充說明的時(shí)候,單位儲(chǔ)存成本不會(huì)受到折扣影響
例題2 (Ch 受到影響):
The supplier has a new offer of 5% discount on all units for orders of 300 units or more.
What is the change in total annual holding cost if the company increases its order quantity from EOQ to 300 units to take advantage of the discount?
解析:
1) 提取條件:和例題1同樣的條件,不過Ch給出的形式改變了
2) 處理?xiàng)l件,進(jìn)行計(jì)算
? 計(jì)算EOQ下的儲(chǔ)存成本
Ch = 10% * $150 = $15 per unit
Holding cost = $15 per unit * (245/2 + 0) = $1837.5
? 計(jì)算訂購300個(gè)產(chǎn)品下的儲(chǔ)存成本
Ch = 10% * ($150*95%) = $14.25 per unit
? Holding cost = $14.25 per unit * (300/2 + 0) = $2,137.5
? Change in holding cost = $2,137.5 - $1837.5 = $300
還有一種題,雖然Ch給的是一個(gè)確定的值,但是題目里有補(bǔ)充條件表明了Ch的變化,同學(xué)們要特別注意。
例題3 (Ch受到影響):
What is the change of holding cost assuming a discount of 5% applies to the purchase price and to holding costs on orders of 300 and over?
? 本題雖然表格里面提供的信息表明Ch是一個(gè)確定的值,但是問題中補(bǔ)充了當(dāng)購買數(shù)量大于等于300時(shí),5%的折扣時(shí)同時(shí)應(yīng)用于購買價(jià)格和儲(chǔ)存成本的,所以300下的Ch =$20 * 95% = $19
? 其他的計(jì)算方式同例題2
【提示】:當(dāng)單位儲(chǔ)存成本給的是售價(jià)%的形式,或題干中有強(qiáng)調(diào)對(duì)于Ch影響的時(shí)候,單位儲(chǔ)存成本會(huì)受到折扣影響
來源:ACCA學(xué)習(xí)幫