2010年12月ACCA考试考官报告(P5)(3)
Question TwoThis question presented data on a manufacturer (RL) that provided laptops for use in dangerous environments.
In part (a),candidates were asked to evaluate a traditional costing method with an activity-based one (ABC). 考试用书
Calculations of the result of using both these methods were possible and expected.There were significant variations in the overall quality of candidates’ answers to this question.Those candidates who could correctly calculate the relevant costs scored well as they could then provide specific evidence for their recommendations about the two methods.Indeed,a good number scored 12 or more out of 15.Those that then continued the calculations to consider the main commercial implications of the two methods on the pricing at RL often scored full marks.Sadly,a number of candidates did not appear to know how to use the ABC method which should be considered a basic technique for a management accountant.
In part (b),candidates were asked to explain a ‘beyond budgeting’ approach and evaluate its use at RL.This part was generally well attempted although candidates often were sketchy on the details of implementation of this approach.It was pleasing to see many candidates analysing the environment for RL as competitive and innovative and applying these as criteria for judgement about whether the beyond budgeting approach suited the company.This is a good example of making the answer specific to the scenario.
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