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论文作者:英语论文论文属性:作业 Assignment登出时间:2012-03-05编辑:lena ding点击率:2569
论文字数:514论文编号:org201203051036183127语种:英语 English地区:中国价格:免费论文
关键词:Material requirementsspecialist manufacturer
摘要:简森-巴顿有限公司是一个小的专业制造厂,许多电子元器件的输出采用的飞机制造商对于民事和军事目的。本文为大学生实习期间的作业报告,提供参考。
JB Ltd is a small specialist manufacturer of electronic components and much of its output is used by the makers of aircraft for both civil and military purposes. One of the few aircraft manufacturers has offered a contract to JB Ltd for the supply, over the next 12 months, of 400 identical components.
The data relating to the production of each component is as follows:
3 kg material M1 – see note (i) below
2 kg material P2 – see note (ii) below
1 part no. 678 – see note (iii) below
Notes:
(i) Material M1 is in continuous use by the company. 1,000 kg are currently held in stock at a book value of £4.70/kg but it is known that future purchases will cost £5.50/kg.
(ii) 1,200 kg of material P2 are held in stock. The original cost of this material was £4.30/kg but, as the material has not been required for the last two years, it has been written down to £1.50/kg scrap value. The only foreseeable alternative use is as a substitute for material P4 (in current use) but this would involve further processing costs of £1.60/kg. The current cost of material P4 is £3.60/kg.
(iii) It is estimated that the part no. 678 could be bought for £50 each.
(2) Labour requirements
Each component would require five hours of skilled labour and five hours of semiskilled. An employee possessing the necessary skills is available and is currently paid £5/hour. A replacement would, however, have to be obtained at a rate of £4/hour for the work which would otherwise be done by the skilled employee. The current rate for semi-skilled work is £3/hour and an additional employee could be appointed for this work.
(3) Overhead
JB Ltd absorbs overhead by a machine hour rate, currently £20/hour, of which £7 is
for variable overhead and £13 for fixed overhead. If this contract is undertaken, it is
estimated that fixed costs will increase for the duration of the contract by £3,200.
Spare machine capacity is available and each component would require four machine hours.
A price of £145 per component has been suggested by the large company which makes aircraft.
Required:
As the management accountant for JB Ltd, you have been asked to:
1. State whether or not the contract should be accepted. Your conclusion must be supported by the appropriate figures for presentation to management, with a clear explanation of how you calculated each amount and your reasons for it. (60%)
2. Comment on three factors which management ought to also consider and which may influence their decision. (15%)
3. The board of directors of JB Ltd have very little accounting knowledge, especially management accounting. They have asked that you explain to them the theory you have used to come to your conclusion. (25%)
Note
The marks available for question 1, will be divided between the numerical answer and the explanation, as to why the amount has been included
Word guideline
There is a word guideline of 1500 words.
Submission date
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