CMA考試essay 題P1（三）

　　一家銷售二手車的公司，目前做的master budget, 每月分析的時(shí)候，revenue & cost的差異都很大，他們老板很頭疼，希望詳細(xì)了解各項(xiàng)費(fèi)用并盡快做出改善

　　1. 什么是 flexible budget? 編制Flexible budget 的流程是什么?

　　process就是先通過一定的調(diào)查確定下budget rate，然后在進(jìn)行預(yù)測(cè)下期發(fā)生的activity。大致的思路是把編制Flexible budget的過程描述一遍3

　　1.1 flexible and master budget的區(qū)別

　　1.2 如果這家公司 implemented flexible budget，它的收益是什么？

　　2. If the company wants to keep 12 months forecast, which kind of method do you recommend? Why?

　　3. ABC, ZBB 是編制預(yù)算的方法嗎？目的是什么？

　　ABB:develop the budget process along the same principle as ABC

　　ZBB:managers are required to justify all budgeted expenditure every budget cycle

　　目的：

　　ABB: to provide details regarding indirect costs

　　ZBB:to encourage periodic reexamination of all costs in the hope that some can be reduced or eliminated

　　3.1   ABC & ZBB預(yù)算的編制流程；

　　Steps in abc

　　1)  Activity analysis  2) Assign resource costs to activities  3) Allocate activity cost pools to final cost objects

　　Steps in zbb

　　1)determine objectives ,operations, and costs for each activity.

　　2)Different levels of service are *uated for each activity

　　3)Measures of performance are established

　　4)Activities are ranked according to their importance

　　5)A decision package is prepared that describes various levels of service

　　3.2   其利弊是什么？

　　ZBB:利：identify non value adding activities so that some costs can be eliminated

　　弊：it requires more time and effort

　　ABB:講義

　　3.3 該公司可以用這兩中方法嗎？why?

　　4. 題干指出了平滑指數(shù)計(jì)算出預(yù)算的結(jié)果，問是否正確？用平滑指數(shù)預(yù)算時(shí)應(yīng)注意什么？

　　5. rolling budget講義

　　6.如何計(jì)算break even point，flexible budget在幫助計(jì)算break even point 的作用

　　flexible budget分VC 和FC 正好對(duì)于BEP計(jì)算

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