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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.

?Ace Limited is considering whether or not to cease production of leather-bound diaries.? ?

Which of the following items are valid factors to consider in this decision?

?? The diaries made a loss in the year just passed

?? The diaries made a positive contribution in the year just passed

?? The market outlook in the long term looks very poor

?? The budget for next year shows a loss

?? The business also sells pens and many diary buyers will often also buy a pen

?? The business was founded to produce and sell diaries?

Drag and drop the correct factors in the box below:?

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Chapter6Short-termdecisions

The correct factors to include are:

?? The market outlook in the long term looks very poor

?? The business also sells pens and many diary buyers will often also buy a pen?

The following were NOT to be included:

?? The diaries made a loss in the year just passed is a sunk event

?? The diaries made a positive contribution in the year just passed is a sunk event

?? The budget for next year shows a loss includes fixed costs and these are not?relevant

?? The business was founded to produce and sell diaries – things change!?

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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