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2015ACCA F4精选讲义*9章(3)

来源：高顿网校 2015-04-17

　(iv). Population data are data arising as a result of investigating a group of people or

　　Objects.

　　Which of the statements are true?

　　A.(i)and(ii)only

　　B.(ii)and(iii)only

　　C.(ii)and(iv)only

　　D.(iii)and(iv)only

　　Solution is D

　　It is primary data that is collected for a specific purpose so (i) is false. Continuous data can take on any value so (ii) is false. Both (iii) and (iv) are true.

　　Example 2:

　　Which of the following statements are not true?

　　I If a sample is selected using random sampling, it will be free from bias.

　　II A sampling frame is a numbered list of all items in a sample.

　　III In cluster sampling there is very little potential for bias.

　　IV In quota sampling, investigators are told to interview all the people they meet

　　Up to a certain quota.

　　A I, II, III and IV

　　B I, II and III

　　Direct cost 6

　　Production overhead (Note) 1

　　Total production cost 7

　　Administration Overhead 1

　　Selling and distribution Overhead 1

　　Total cost 9

　　Note: Production overhead includes indirect material, indirect labor and indirect expense.

　　3.2 Analyzing costs:

　　Cost objects: a cost object is any activity for which a separate measurement of cost is undertaken.

　　Cost units: a cost unit is a unit of product or service in relation to which costs are ascertained

　　Responsibility centers: a department whose performance is the direct responsibility of a specific manager.

　　The main responsibility centers are:

　　· Cost center – the performance of a cost center manager is judged on the extent to which cost targets have been achieved.

　　· Revenue center – Within an organization, this is a centre or activity that earns sales revenue. And whose manager is responsible for the revenue earned but not for the costs incurred.

　　· Profit center – a part of the business whose manager is responsible and accountable for both costs and revenue. The performance of a profit center manager is measured in terms of the profit made by the centre.

　　· Investment centre – a profit centre with additional responsibility for investment and possibly also for financing, and whose performance is measured by its return on capital employed.

　　(ROCE).

　　Cost equations:

　　Equation of a straight line

　　The equation of a straight line is a linear function and is represented by the following equation:

　　Y = a + bx

　　Total cost = Total FC + Total VC

　　Y= a + bx

　　· Y = total cost

　　· a = the fixed cost for the given period

　　· b = the variable cost per unit

　　· x = the number of units of activity

　　Cost graphs

　　Cost and revenue $

　　C II and III

　　D II only

　　Solution is C

　　A sampling frame is a numbered list of all items in a population (not a sample)

　　Cluster sampling involves selecting one definable subsection of the population which therefore makes the potential for bias considerable.

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