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?This objective test question contains a question type which will only appear in a computer-based exam, but this question provides valuable practice for all students whichever version?of the exam they are taking.?

While a drag and drop style question is impossible to fully replicate within a paper based?medium, some questions of this style have been included for completeness.?

Which of the following are said to be benefits of lifecycle costing??

? ? ? ?It provides the true financial cost of a product

?? The length of the lifecycle can be shortened

?? Expensive errors can be avoided in that potentially failing products can be avoided

?? Lower costs can be achieved earlier by designing out costs

?? Better selling prices can be set

?? Decline stages of the lifecycle can be avoided?

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Chapter2cLifecyclecosting

Benefits are:

?? It provides a true financial cost of a product

?? Expensive errors can be avoided in that potentially failing products can be avoided

?? Lower costs can be achieved earlier by designing out costs

?? Better selling prices can be set.?

Note: Shortening the length of a lifecycle is not desirable and decline (for most?products) inevitable.?

多做幾道

Fill in the blanks.?

?Ideally, a transfer price should be set that enables the individual divisions to maximise their profits at a?level of output that maximises ……………………. .?

?The transfer price which achieves this is unlikely to be a ……………….. transfer price or a?……………. transfer price.??

?If optimum decisions are to be taken, transfer prices should reflect …………………. .?

There are two profit centres, A and B. Profit centre A transfers a product to profit centre B, but?could also sell the product in an external market at a price of $30. The marginal cost of making the?product in profit centre A is $8 per unit and the full cost is $14 per unit. There would be a variable?cost of $1 per unit for sales and distribution to customers in the external market, but no such costs?for internal transfers.?

To avoid disputes between the profit centre managers, what should be the transfer price for the?product??

$ _______

What objectives might the following not for profit organisations have??

(a) An army? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? (d) A political party?

(b) A local council? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?(e) A college?

(c) A charity?

One of the objectives of a local government body could be 'to provide adequate street lighting throughout?the area'.?

(a) How could the 'adequacy' of street lighting be measured??

(b) Assume that other objectives are to improve road safety in the area and to reduce crime. How?much does 'adequate' street lighting contribute to each of these aims??

(c) What is an excessive amount of money to pay for adequately lit streets, improved road safety and?reduced crime? How much is too little??

What general objectives of non profit seeking organisations are being described in each of the following??

(a) Maximising what is offered?

(b) Satisfying the wants of staff and volunteers?

(c) Equivalent to profit maximisation?

(d) Matching capacity available?

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