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قديم 23-10-2018, 02:22 PM
افتراضي حل واجب be310 & 00966597837185 << مهندس أحمد > واجبات الجامعة العربية المفتوحة

حل واجب be310 مع المهندس أحمد 00966597837185 حلول واجبات الجامعة العربية المفتوحة محاسبة اقتصاد ادارة اعمال وكافة التخصصات

Horngren (2012) argues that customers want companies to use the value chain and supply chain to deliver every improving levels of performance.

(1). Explain the meaning of supply chain management and value chain analysis and Discuss how value chain and supply chain analysis help companies (with reference to KVK Industries) in controlling costs. (20 marks)

(2). Using the Inventory, Cost and Sales details of KVK Industries for the year 2018 given above in (b),

(i) Construct the schedule of cost of goods manufactured (10 marks)

(ii) Prepare an Income Statement for KVK Industries for the year 2018. (10 marks)

(3). Using the information given above (given in c) for Product M, ascertain the following:

(i) Total Cost for the respective output levels of Product M in different years (5 marks)

(ii) Total Cost per unit for those levels of output (5 marks)
Required

(1). Compute the overhead rate that should be used for each department in applying overhead costs to job no. 555. (15 marks)

(2). What is the total cost of job No. 555, and what is the unit cost of the product manufactured on this production order? (15 marks)

(3) Discuss in brief some of the advantages and disadvantages of Activity Based Costing Method (10 marks)

(15 + 15 + 10 = 40 marks)






END OF TMA QUESTIONS




[فقط الأعضاء المسجلين والمفعلين يمكنهم رؤية الوصلات . إضغط هنا للتسجيل]
[فقط الأعضاء المسجلين والمفعلين يمكنهم رؤية الوصلات . إضغط هنا للتسجيل]
[فقط الأعضاء المسجلين والمفعلين يمكنهم رؤية الوصلات . إضغط هنا للتسجيل]
[فقط الأعضاء المسجلين والمفعلين يمكنهم رؤية الوصلات . إضغط هنا للتسجيل]
[فقط الأعضاء المسجلين والمفعلين يمكنهم رؤية الوصلات . إضغط هنا للتسجيل]
[فقط الأعضاء المسجلين والمفعلين يمكنهم رؤية الوصلات . إضغط هنا للتسجيل]
[فقط الأعضاء المسجلين والمفعلين يمكنهم رؤية الوصلات . إضغط هنا للتسجيل]
[فقط الأعضاء المسجلين والمفعلين يمكنهم رؤية الوصلات . إضغط هنا للتسجيل]
[فقط الأعضاء المسجلين والمفعلين يمكنهم رؤية الوصلات . إضغط هنا للتسجيل]
[فقط الأعضاء المسجلين والمفعلين يمكنهم رؤية الوصلات . إضغط هنا للتسجيل]
[فقط الأعضاء المسجلين والمفعلين يمكنهم رؤية الوصلات . إضغط هنا للتسجيل]
[فقط الأعضاء المسجلين والمفعلين يمكنهم رؤية الوصلات . إضغط هنا للتسجيل]





be310 حل واجبات 00966597837185 الجامعة العربية المفتوحة 00966597837185 ,, حلو ل واجبات الجامعة العربية المفتوحة ,, جروب الإمتياز المهندس أحمد حل واجب be310 حلول واجبات be310 حل الواجب be310 حلول الواجبات be310 TMA بدون تشابه حل واجبات الجامعة العربية المفتوحة 00966597837185 ,, حلو ل واجبات الجامعة العربية المفتوحة ,, جروب الإمتياز المهندس أحمد حل واجب be310 حلول واجبات be310 حل الواجب be310 حلول الواجبات be310 TMA بدون تشابه
حل واجب be310 - 00966597837185 - be310 حلول واجبات be310 الجامعة be310 العربية be310 المفتوحة
be310 00966597837185 TMA حل واجبات be310 المهندس أحمد @ الجامعة العربية المفتوحة
حل اسايمنت be310 00966597837185 حلول اسايمنتات be310 مهندس احمد الجامعة العربية المفتوحة assignment tma be310

Arab Open University
BE310: TMA – First Semester 2018 - 2019
Cut-Off Date: 29th November 2018
About TMA
The TMA covers the cost accounting concepts and practices in the businesses. It is marked out of 100 and is worth 20% of the overall assessment component. It is intended to assess students’ understanding of some of the learning points within chapters 1 to 5. This TMA requires you to apply the course concepts. The TMA is intended to:
➢ Assess students’ understanding of key learning points within chapters 1 to 5.
➢ Increase the students’ knowledge about the reality of the cost and management accounting as a profession.
➢ Develop students’ communication skills, such as essay writing, analysis and presentation of material.
➢ Develop the ability to understand and interact with the nature of the managerial accounting tools in reality.

The TMA:
The TMA requires you to:
1- Review various study chapters of ’Cost Accounting’ Book and apply some of the concepts within it.
2- Conduct a simple information search using the internet.
3- Present your findings in not more than 1,200 words (900 words for Part A and 300 words for Part B). The word count excludes headings, references, title page, and diagrams.
4- You should use a Microsoft Office Word and Times New Roman Font of 12 points.

5- You should read and follow the instructions below carefully. Each part of the process will carry marks for the assignment.

Criteria for Grade Distribution:
Criteria Content Referencing Structure and Presentation of ideas Total marks
Part A Part B
Supply chain, Decision making, CVP Analysis for KVK Industries Job Costing for Modern Furniture
Marks 60 40 (5) (5) 100







Part A

Supply Chain, Decision Making, CVP Analysis for KVK Industries

(a) Supply Chain and Value Chain link for KVK Industries

KVK industries is a leading manufacturing company located in GCC Countries. It has a manufacturing plant at Bahrain and UAE. The company is one of the leading exporters of its products to other GCC Countries and to other parts of the world. The company could connect its value chain with its suppliers’ company, but it was not able to connect with the value chain of its distributing organizations (logistics companies). Due to this, KVK Industries has been spending a lot and its costs are becoming uncontrollable.

An initial investigation and analysis revealed that the supply chain activities are not managed well. The company is seriously looking for ways and means of improving its performance through cutting its costs. The CEO (Chief Executive Officer) of KVK Industries wants to study intensively about its supply chain activities and thereby to cut certain non-valuing activities within it. The supply chain of this KVK industries has been presented as under:



(Source: taken from [فقط الأعضاء المسجلين والمفعلين يمكنهم رؤية الوصلات . إضغط هنا للتسجيل])

(b) Inventory & Cost & Sales Details of KVK Industries for the year 2018

The inventory, cost & sales details of PSA Ltd for the year 2018 are given below:

Information Beginning value ($) End year value ($) Cost for the current period (2018)
Direct Materials purchased 140,000
Stock of Materials 26,000 12,000
Work in Process 16,000 18,000
Finished Goods 40,000 28,000
Direct Labour cost 154,000
Overheads
Indirect Labour 6,600
Factory Insurance 5,000
Depreciation on Machinery 4,600
Machinery Repairs 3,000
Factory Utilities 3,300
Miscellaneous manufacturing overheads 2,500
Sales 398,000
Selling Expenses 15,450
Administrative Expenses 9,560

(c) Units and Costs Details about one of its products “Product “M” (Estimations) for 2019

The company has estimated the variable cost per unit, fixed costs and the number of units to that will be produced in four quarters of 2019.

Period Expected units to be produced (units) Variable cost per unit ($) Fixed Costs for the year 2019 ($)
First quarter 100,000 30 $ 800,000 to be distributed equally to respective quarters
Second Quarter 200,000 30
Third Quarter 500,000 30
Fourth Quarter 400,000 30

(d) Promote or not to promote Product “N”

The company has been seriously thinking how to improve the sale of product “N” in the market. It considers seriously about providing extra promotional activities like advertising to promote the sale of product N. It needs to decide whether promotion should be done or not. The cost and other details of N as follows:

Information Existing situation After promotional activities undertaken
Number of products produced and sold 1,200 units 1,500 units
Variable cost per unit $ 48 $ 48
Fixed Costs $ 40,000 $ 50,000
Selling Price per unit $ 200 $ 200

The company has been seriously thinking whether it needs to go additional promotional aspects like advertising or not. The company has estimated that it will get certain benefits out of sales but at the additional fixed costs (as given above)












Required

Horngren (2012) argues that customers want companies to use the value chain and supply chain to deliver every improving levels of performance.

(1). Explain the meaning of supply chain management and value chain analysis and Discuss how value chain and supply chain analysis help companies (with reference to KVK Industries) in controlling costs. (20 marks)

(2). Using the Inventory, Cost and Sales details of KVK Industries for the year 2018 given above in (b),

(i) Construct the schedule of cost of goods manufactured (10 marks)

(ii) Prepare an Income Statement for KVK Industries for the year 2018. (10 marks)

(3). Using the information given above (given in c) for Product M, ascertain the following:

(i) Total Cost for the respective output levels of Product M in different years (5 marks)

(ii) Total Cost per unit for those levels of output (5 marks)

(4) Calculate operating income for the two options for product “N” (given in d) (giving additional promotion or keeping the existing situation) and advice the company accordingly. (10 marks)

(20 + 10 + 10 + 10 + 10 = 60 marks)

PART B
Job Order Costing for Modern Furniture

Modern Furniture Company makes chairs and uses job order costing and applies manufacturing overheads to individual jobs by using predetermined overhead rates. Modern has two departments, assembly and finishing. In assembly department, overhead is applied based on machine hours, and in finishing department, based on direct labor hours. At the beginning of year 2018, Modern Company’s management made the following budget estimates as a step toward determining the overhead application rates:

Assembly department Finishing department
Direct labor $ 105,000 $ 75,000
Manufacturing overhead 135,000 103,000
Machine-hours 4,500 475
Direct labor hours 7,000 6,250

Production of 500 chairs (job no. 555), was started in the first of January and completed three weeks later. The cost records for this job no. (555) show the following information:

Job No. 555 (500 Chairs)
Assembly department Finishing department
Cost of materials used on job $1,700 $1,125
Direct labor cost $2,025 $1,800
Direct labor hours 135 150
Machine-hours 62.5 25
Required

(1). Compute the overhead rate that should be used for each department in applying overhead costs to job no. 555. (15 marks)

(2). What is the total cost of job No. 555, and what is the unit cost of the product manufactured on this production order? (15 marks)

(3) Discuss in brief some of the advantages and disadvantages of Activity Based Costing Method (10 marks)

(15 + 15 + 10 = 40 marks)






END OF TMA QUESTIONS


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