CMA考试essay 题P1（三）

　　一家销售二手车的公司，目前做的master budget, 每月分析的时候，revenue & cost的差异都很大，他们老板很头疼，希望详细了解各项费用并尽快做出改善

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

　　process就是先通过一定的调查确定下budget rate，然后在进行预测下期发生的activity。大致的思路是把编制Flexible budget的过程描述一遍3

　　1.1 flexible and master budget的区别

　　1.2 如果这家公司 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 是编制预算的方法吗？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预算的编制流程；

　　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 evaluated 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:讲义

　　3.3 该公司可以用这两中方法吗？why?

　　4. 题干指出了平滑指数计算出预算的结果，问是否正确？用平滑指数预算时应注意什么？

　　5. rolling budget讲义

　　6.如何计算break even point，flexible budget在帮助计算break even point 的作用

　　flexible budget分VC 和FC 正好对于BEP计算

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