A financial ______ should be carried out for any potential venture in the manufacturing sector, in order to assess the relationship between production volume, production cost and profits.A．break-even analysisB．benefit streamsC．IRR analysisD．capital cost

题目

A financial ______ should be carried out for any potential venture in the manufacturing sector, in order to assess the relationship between production volume, production cost and profits.

A．break-even analysis

B．benefit streams

C．IRR analysis

D．capital cost

相似考题

1.Life cycle costing is the total cost to the customer for the acquisition and ownership over its full life. Life cycle costing categories include the cost of _____, _____, and _____.A . R & D, maintainability, operation and support.B . R & D, production, operation and support.C . Acquisition, operations, maintenance.D . Production, operations, maintenance.E . None of the above

2.VThe Pareto Principle is a technique used to determine which quality control problems in a particular process should be corrected. Which of the following statements best represents the philosophy employed by this principle?A . In order to minimize financial losses from quality control problems, all problems which have a measureable cost should be correctedB . the majority of defects are caused by a small percentage of the identifiable problems. Improvement efforts should be reserved for these vital problems.C . in order to achieve zero defects, all quality control problems, including those which do not have a direct financial cost should be corrected.D . generally, 80% of the quality control problems are justifiable for correction via cost-benefit analysis. The remaining 20% are not financially worthy of improvement efforts.E . A and D

3.Which of the following statements about the cost of quality are true?A . the cost of quality is the expense of nonconformance to requirements and specifications.B . the cost of quality are mostly the direct responsibility of workers who are manufacturing the product.C . quality control programs should be implemented when the cost of quality are deemed affordable by management.D . A and B.E . A and C

4.The Pareto Principle is a technique used by quality managers to determine which quality control problems of a particular service or manufacturing process should be corrected. Which of the following statements represents the philosophy of the principle?A . In order to minimize financial losses from quality control problems, all problems which have a measurable cost associated with them should be corrected.B . the majority of defects are caused by a small percentage of the identifiable problems. Improvements efforts should be reserved for these vital few problems.C . in order to achieve zero defects, all quality control problems, including those which do not have a direct financial cost should be corrected.D . generally, 80 % of the quality control problems are justifiable for correction via cost-benefit analysis. The remaining 20% are not financially worthy of improvement efforts.E . A and D

更多“A financial ______ should be carried out for any potential venture in the manufacturing sector, in order to assess the relationship between production volume, production cost and profits.A．break-even analysisB．benefit streamsC．IRR analysisD．capital cost”相关问题

  • 第1题：

    Range estimating in determining cost risk probabilities requires _____ .

    A an amount of financial exposure.

    B risks and opportunities ranked in order of bottom line importance

    C contingency requirements for expected level of confidence

    D probability of cost overrun occurrences

    E All of the above.


    正确答案：E

  • 第2题：

    16 Which of the following statements about the cost of quality are true?

    A. the cost of quality is the expense of nonconformance to requirements and specifications.

    B. the cost of quality are mostly the direct responsibility of workers who are manufacturing the product. C. quality control programs should be implemented when the cost of quality are deemed affordable by management.

    D. A and B.

    E. A and C


    正确答案：A

  • 第3题：

    137 Range estimating in determining cost risk probabilities requires _____ .

    A. an amount of financial exposure.

    B. risks and opportunities ranked in order of bottom line importance

    C. contingency requirements for expected level of confidence

    D. probability of cost overrun occurrences

    E. All of the above


    正确答案：E

  • 第4题：

    The cost-volume-profit (C-V-P) analysis can be used in making decisions about ______ and so on.

    A．selling prices

    B．production volume

    C．levels of discretionary fixed costs

    D．all the three above


    正确答案：D
    解析：本量利分析(cost-volume-profit)是观察成本及数量的变化是如何决定公司利润的方法，它可以为销售价格、生产数量及可控制固定成本的水平做出决策。selling prices售价。production volume生产量。levels of discretionary fixed costs可控固定成本水平。

  • 第5题：

    Big Cheese Chairs (BCC) manufactures and sells executive leather chairs. They are considering a new design of massaging chair to launch into the competitive market in which they operate.

    They have carried out an investigation in the market and using a target costing system have targeted a competitive selling price of $120 for the chair. BCC wants a margin on selling price of 20% (ignoring any overheads).

    The frame. and massage mechanism will be bought in for $51 per chair and BCC will upholster it in leather and assemble it ready for despatch.

    Leather costs $10 per metre and two metres are needed for a complete chair although 20% of all leather is wasted in the upholstery process.

    The upholstery and assembly process will be subject to a learning effect as the workers get used to the new design.

    BCC estimates that the first chair will take two hours to prepare but this will be subject to a learning rate (LR) of 95%.

    The learning improvement will stop once 128 chairs have been made and the time for the 128th chair will be the time for all subsequent chairs. The cost of labour is $15 per hour.

    The learning formula is shown on the formula sheet and at the 95% learning rate the value of b is -0·074000581.

    Required:

    (a) Calculate the average cost for the first 128 chairs made and identify any cost gap that may be present at

    that stage. (8 marks)

    (b) Assuming that a cost gap for the chair exists suggest four ways in which it could be closed. (6 marks)

    The production manager denies any claims that a cost gap exists and has stated that the cost of the 128th chair will be low enough to yield the required margin.

    (c) Calculate the cost of the 128th chair made and state whether the target cost is being achieved on the 128th chair. (6 marks)


    正确答案：

    (W1)
    The cost of the labour can be calculated using learning curve principles. The formula can be used or a tabular approach would
    also give the average cost of 128 chairs. Both methods are acceptable and shown here.

    (b) To reduce the cost gap various methods are possible (only four are needed for full marks)
    – Re-design the chair to remove unnecessary features and hence cost
    – Negotiate with the frame. supplier for a better cost. This may be easier as the volume of sales improve as suppliers often
    are willing to give discounts for bulk buying. Alternatively a different frame. supplier could be found that offers a better
    price. Care would be needed here to maintain the required quality
    – Leather can be bought from different suppliers or at a better price also. Reducing the level of waste would save on cost.
    Even a small reduction in waste rates would remove much of the cost gap that exists
    – Improve the rate of learning by better training and supervision
    – Employ cheaper labour by reducing the skill level expected. Care would also be needed here not to sacrifice quality or
    push up waste rates.
    (c) The cost of the 128th chair will be:

  • 第6题：

    Which of the following would be the best title for text? （　　）

    A.Rising Cost, A Pain in the Neck
    B.The Irreversible Wage inflation
    C.To Rethink Global Production Plans
    D.As Wages Rise, Time to Leave China

    答案：C
    解析：

  • 第7题：

    In addition to potential cost savings and ROI, which three other benefits are made possible by deploying IBM Maximo Asset Management solutions?（）

    • A、enhanced labor relations
    • B、reduced byproducts and waste
    • C、improved production through put
    • D、improved warehouse productivity
    • E、support for regulatory compliance
    • F、improved work planning/coordination

    正确答案:D,E,F

  • 第8题：

    单选题
    The questions posed in lines 11-23 indicate the speaker's dissatisfaction with ______.
    A

    the low level of overall production of the farm animals

    B

    inefficient farming practices

    C

    the unfairness of the relationship between humans and animals

    D

    the excessive cost of maintaining a farm

    E

    the fact that some animals work harder others


    正确答案： D
    解析：
    这个问句表明动物虽然在农场做大量工作，然而收到的回报却很微不足道。

  • 第9题：

    填空题
    What’s the relationship between the type of policy and your financial plan?The type of policy should meet your ____.

    正确答案： coverage goals
    解析：
    细节题。“你选择的险种与你的理财计划是什么关系？”从文章的第一段第四句“Finally, you must choose the type of policy that meets your coverage goals and fits into your financial plan”可知，你一定要选择既满足你的保险类别目标，又符合你的理财计划的险种。此处填写coverage goals。

  • 第10题：

    多选题
    In addition to potential cost savings and ROI, which three other benefits are made possible by deploying IBM Maximo Asset Management solutions?（）
    A

    enhanced labor relations

    B

    reduced byproducts and waste

    C

    improved production through put

    D

    improved warehouse productivity

    E

    support for regulatory compliance

    F

    improved work planning/coordination


    正确答案： D,C
    解析： 暂无解析

  • 第11题：

    单选题
    Inventory is an important part of the cost of doing business ______.
    A

    just in the joined-venture companies

    B

    in any company

    C

    in state-owned companies

    D

    in private-owned companies


    正确答案： B
    解析：
    该题可以采用排除法。文章第一段首句指出“Inventory is an important part of the cost of doing business in a large company.”，可知在大企业，存货是商业运营成本的重要组成部分。文章中并未特指合资企业，国有企业或私有企业，故应选B。

  • 第12题：

    名词解释题
    中/高费清洁生产方案（Medium/high Cost Cleaner Production Option）

    正确答案： 需要较大投资、技术性较强的清洁生产措施和方案。
    解析： 暂无解析

  • 第13题：

    74 Life cycle costing is the total cost to the customer for the acquisition and ownership over its full life. Life cycle costing categories include the cost of _____, _____, and _____.

    A. R & D, maintainability, operation and support.

    B. R & D, production, operation and support.

    C. Acquisition, operations, maintenance.

    D. Production, operations, maintenance.

    E. None of the above


    正确答案：B

  • 第14题：

    158 The Pareto Principle is a technique used by quality managers to determine which quality control problems of a particular service or manufacturing process should be corrected. Which of the following statements represents the philosophy of the principle?

    A. In order to minimize financial losses from quality control problems, all problems which have a measurable cost associated with them should be corrected.

    B. the majority of defects are caused by a small percentage of the identifiable problems. Improvements efforts should be reserved for these vital few problems.

    C. in order to achieve zero defects, all quality control problems, including those which do not have a direct financial cost should be corrected.

    D. generally, 80 % of the quality control problems are justifiable for correction via cost-benefit analysis. The remaining 20% are not financially worthy of improvement efforts.

    E. A and D


    正确答案：B

  • 第15题：

    98 Which of the following statements about the cost of quality are true?

    A. the cost of quality is the expense of nonconformance to requirements and specifications.

    B. the cost of quality are mostly the direct responsibility of workers who are manufacturing the product.

    C. quality control programs should be implemented when the cost of quality are deemed affordable by management.

    D. A and B.

    E. A and C


    正确答案：A

  • 第16题：

    Any difference between the fair market values of the securities and their cost is a realized gain or loss.()


    正确答案：错

  • 第17题：

    According to the text, GM employees（ ）

    [A] worry about the production cost of cars

    [B] express the dissatisfaction with their welfare

    [C] show much confidence in their chairman

    [D] feel excited when voicing their opinions


    正确答案：D
    根据本文，通用的员工______ 。
    [A]担心汽车的生产成本
    [B]表现出对他们福利的不满
    [C]对领导有很大的信心
    [D]说出自己意见的时候很激动
    答案解析：[D]推理判断题。第四段末句指出：他们为公司首脑能有机会倾听他们的意见而倍感激动，故[D]为答案。第三段首句提到了公司员工的担心：通用汽车将生产基地转移至“低成．本国家”。他们并非担心汽车生产成本，而是担心自己失去工作，排除[A]。第四段倒数第二句中明确指出“但是大家并没有在这次会上多发牢骚”，排除[B]。虽然末句提到员工因能够向瓦格纳表明观点而感到激动，但并没有说他们对瓦格纳的改革是否有信心，[C]属于过度推断，排除。

  • 第18题：

    Much of the effort cost control involves analyzing the relationship between the consumption of project funds and the work being accomplished for such expenditures . The key to effective cost control is the management of the approved ( ) .

    A.Schedule baseline
    B.Cost baseline
    C.Cost output
    D.Cost input

    答案：B
    解析：
    解析：翻译：成本控制的大部分工作涉及分析项目资金消耗与这些支出所完成工作之间的关系。有效成本控制的关键是管理批准的（ ）。A．进度基准B．成本基准C．成本输出D．成本输入

  • 第19题：

    An IBM Tivoli Workload Scheduler administrator finds that most of  the job streams are carried forward during each production day.  Which  action should the administrator take to ensure that only a  few job streams need to be carried forward？ （）

    • A、 change start of day
    • B、 disable the Carry Forward option
    • C、 cancel all job streams before start of day
    • D、 Administrator does not have to take any action

    正确答案:A

  • 第20题：

    单选题
    An IBM Tivoli Workload Scheduler administrator finds that most of  the job streams are carried forward during each production day.  Which  action should the administrator take to ensure that only a  few job streams need to be carried forward？ （）
    A

     change start of day

    B

     disable the Carry Forward option

    C

     cancel all job streams before start of day

    D

     Administrator does not have to take any action


    正确答案： C
    解析： 暂无解析

  • 第21题：

    单选题
    The high-tech corporate service provider produced a costing scheme in order to
    A

    find out the most loyal customer.

    B

    reduce the investment in generating customer loyalty.

    C

    launch a campaign to find out the potential customers.

    D

    observe the relationship between customer loyalty and profit.


    正确答案： A
    解析：
    关于该公司制作成本图的目的，第二段最后一句提到“Executives were curious to see just what payoff they were getting from their $2 million annual investment in customer loyalty．”，与选项D（找出顾客忠诚度和利润之间的关系）含义相同。

  • 第22题：

    单选题
    ______ they to cut down the cost of advertising, the cost of production ______ significantly fall.
    A

    Are; will

    B

    Were; shall

    C

    Are; should

    D

    Were; would


    正确答案： C
    解析：

  • 第23题：

    名词解释题
    无/低费清洁生产方案（Non/low Cost Cleaner Production Option）

    正确答案： 可迅速采取措施进行解决、无需投资或投资很少、容易在短期（如审计期间）内见效的清洁生产措施和方案。
    解析： 暂无解析

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