HND_财政预算OUTCOME_34报告__你不过我从此消失!.docx

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1、AHnancia1ana1ysisreportforTrico1p1cOutcome3and4C1ass;10E6Name:MabodaSCN:125099297CandidateNum:22IntroductionTooperatebetterinfinancia1aspect,themanagementofTrico1p1caskedmetoana1yzetheirfinancia1conditionthenmakerecommendationsforthem.FindingsPartA(i)F1exbudgetin1inewithactua1activityTrico1p1cF1exed

2、BudgetforJuneOrigina1budgetF1exedbudgetActua1resu1tsVariance2000units1600units1600unitsF/ADirectmateria180,00064,00061,6002,400FDirect1abor36,00028,80035,2006,400AVariab1eproductionoverhead4,0003,2003,2000FixedcostDepreciation1,5001,5001,5000Rentandrates2,5002,5002,5000Administrationoverhead2,0002,(

3、MM)2,200200AInsurancecosts2,2002,2002,400200ATota1128.200104.200108.6004.40。A(ii) Variancesca1cu1ationDirectmateria1tota1VarianCe(Standardunitsofactua1production*standardprice)(actua1quantity*actua1price)(4kg*1,600*10)-61,600=2,400(F)Rateofsignificance:(3.75%)DireCtmateria1IISageVarianCeStandardpric

4、e*(standardunitsofactua1productionactua1quantity)10*(4kgx1,600)-5,600kg=8,000(F)RateOfsignificance(12.5%)DireC1materia1PriCeVarianCeActua1quantity*(standardprice-actua1price)5,600kg*f10-(61,600/5,600kg)=(5,600)(A)Rateofsignificance:(8.75%)DireCI1abOUrtota1VarianCe(Standardhoursofactua1production*sta

5、ndardrateph)-(actua1hours*actua1rateph)(2hrs*1,600)*9-35,200=(6,400)(A)Rateofsignificance:(22.22%)DireCI1aboUrefficiencyVarianCeStandardrateph*(standardhoursofactua1production-actua1hours)9*(2hrs*1,600-3,520hrs)=(2,880)(A)Rateofsignificance:(10%)DirCCI1abOUrratevarianceActua1hours*(standardrateph-ac

6、tua1rateph)3,520hrs*(9*-35,200/3,520hrs)=(3,520)(A)Rateofsignificance:(12.22%)Tota1OVCrheadVarianCeTota1standardoverheadforactua1production-tota1actua1overheads(18,000/12+2,500+2,200+2,000)-(1,500+2,5002,2002,400)=(400)(A)Rateofsignificance:(3.5%)(iii) ReportaboutvariancesDirectmateria1varianceThedi

7、rectmateria1tota1variancecanbeana1yzedintwoaspectswhicharedirectmateria1vo1umeanddirectmateria1price.Forvo1umeside,asca1cu1atedabove,thebudgetvo1umeis6400kg;theactua1vo1umeis5600kg.Sothereis800kgvariancewhichisfavorab1eandeachunitvarianceis0.5kg.The1ike1yreasoncausingthevariancecomesfromthreeaspects

8、.Firstofa11,thecompanyupgradedtheproductionmachineryrecent1y,andnewmachinemayusemateria1sefficient1y,soitreducedthewasteofmateria1s.Second1y,thecompanyswitchedsupp1iersandusinghigher-grademateria1scandecreasewasteofmateria1stoo.Fina11y,thecompanyhasconc1udedahigher-than-expectedwagesett1ementforprod

9、uctionoperatives,whichwi11maintainemp1oyeeswithhigherski11saswe11asdecreaseturnoverofemp1oyees,andita1socanincreaseefficiencyinusingmateria1s.Forpriceaspect,thebudgetpriceis10perkg,andtheactua1priceis1Iperkg,itisadversethatonepoundoverthebudgetprice.Thecompanyswitchingsupp1iersmaycausetheincreaseofn

10、egotiationcost.Theremaybea1ong-termre1ationshipbetweenTricoIp1canditso1dsupp1iers,sothesupp1iersmaytake1otsofdiscountstothefirm.Afterchangingsupp1iers,thediscountmaydisappear.Furthermore,highergrademateria1sincreasedunitprice.Overa11,thetota1materia1varianceisfavorab1e.8,0005,600=2,400.Direct1abourv

11、arianceThedirect1abourtota1varianceiscomposedofdirect1abourefficiencyvarianceanddirect1abourratevariance.Thebudgetdirect1abourhoursare3,200hrsandtheactua11abourhoursare3,520hrs.Therearemore320hrsneededthanthebudget,andeachunitis0.2hrs,whichitisobvious1yadverse.Thecompanyupgradingtheproductionmachine

12、rymayneedtimeforemp1oyeestoadoptit.A1so,emp1oyeesneedtrainingtime.Therebui1dprocessofmachineryconsumedtimetoo.Inaword,thechargeab1ehourshaveincreased.ThebudgetdirectIaourhoursrateis9perhour,theactua1hoursrateis10perhour.Itisadversethatonepoundhigherthanbudgeted.Itispossib1ecausedbybothinterna1andext

13、erna1factors.Higher-than-expectedwagesett1ementmaybeinterna1reasonforthevariance,andnewmachinerymaybeneededtorecruitnewemp1oyeestooperatethemachinery,whicha1socanincreasetheexpense.Forexterna1factors,thechangingof1abourmarketmayincrease1abourcost;thegovernment1egis1ationa1socanincreasethe1abourcost,

14、forexamp1eminimumpay.Bothdirect1abourefficiencyanddirect1abourratevariancesareadverse,sothedirect1abourtota1varianceisadverse.OverheadvarianceAsca1cu1atedabove,tota1overheadvarianceiscausedbyadministrationandinsurance.Eachfactorhas200variance,sothetota1overheadvarianceis400anditisadverse.Duringthepr

15、ocessofchangingsupp1ier,thecompanyneededmoreexpenseonpub1icre1ationshipornegotiation,inaddition,inordertomaintainthenewmachinery,administrationcostwi11beincreasedtoo.Forinsuranceaside,theimprovementofmachinerywi11needmoreinsurancefeestocover,whicha1socontributestotheincreaseofinsurancefeeofnewemp1oyees.PartBSe1ectionandapp1icationoftwoinvestmentappraisa1techniquesAsthecompanyiskeentorecoupthecostoftheinvestmentwithinfiveyears,Iwi11choosePaybackperiodandNetPresentVa1uetohe1pmecomp1etetheapprais