المحاسب الإداري المعتمد الجزء 1 B. Planning, Budgeting and Forecasting

Mistral: Planning a New Product Launch

Mistral Nutrient Systems

6 أسئلة 8 نقاط اختيار واحد · اختيار متعدد · إدخال رقمي · ملء الفراغات · ترتيب

حالات تدريبية أصلية من إعداد صرح. ليست أسئلة من امتحانات IMA، ويخضع تصحيحها لسياسة صرح الخاصة، وهي تختلف عن سياسة الامتحان الرسمي.

الحالة

Mistral Nutrient Systems has completed a limited trial of a packaged nutrient blend for indoor farms. It will begin regular commercial sales in 20X9. The trial leaves 1,500 saleable units in opening finished-goods inventory. Marketing forecasts sales of 16,000 units in 20X9 and 12.5% growth in 20Y0. Management wants year-end finished goods equal to 25% of the following year's forecast sales.

A cross-functional team must turn the launch strategy into coordinated operating and cash plans. Production capacity and raw-material supply are sufficient for the sales and inventory plan, and there is no binding cash constraint. Department managers have detailed knowledge of yields, delivery timing and customer demand.

الافتراضات

All units are identical and saleable; there is no spoilage, work in process or change in inventory policy.
Production equals sales plus desired ending finished goods minus beginning finished goods.
Question 4 is an independent sensitivity analysis; it changes only the second-year growth assumption.
The ordering question specifies a dependency chain for the selected operating budgets; other supporting budgets may be prepared concurrently.

المهارات التي تغطيها هذه الحالة

Link a sales forecast to production and inventory budgets
Evaluate participation and coordination in budgeting
Sequence dependent components of a master budget

السؤال 1 من 6 اختيار واحد نقطة واحدة العودة إلى الحالة

Given Mistral's available capacity and financing, why should the operating budget team establish the sales budget before determining production?

الإجابة The sales budget proves that all forecast customer orders are legally enforceable. Forecast demand, adjusted for the inventory policy, determines how many units production must supply. Production cost has no influence on any later budget once sales are forecast. The sales budget removes the need to forecast cash collections.

السؤال 2 من 6 اختيار متعدد نقطة واحدة العودة إلى الحالة

Select TWO practices most likely to improve the quality and use of Mistral's launch budget.

اختيار إجابتين. المحدد 0 / 2

الإجابة Ask knowledgeable department managers to propose assumptions, then challenge and reconcile them across departments. Automatically accept every manager's requested contingency reserve. Evaluate every cost increase as poor performance, even when demand exceeds the forecast. Use agreed targets to coordinate resources and investigate meaningful variances during the year. Finish the budget quickly by using finance's estimates without operational review.

السؤال 3 من 6 إدخال رقمي نقطة واحدة العودة إلى الحالة

How many units should Mistral plan to produce in 20X9 under the base forecast? Enter a positive whole number of units; no rounding is necessary.

الإجابة units

رقم صحيح.

السؤال 4 من 6 إدخال رقمي نقطة واحدة العودة إلى الحالة

For this question only, assume forecast sales growth in 20Y0 is 20% instead of 12.5%. What ending finished-goods inventory should Mistral target for December 31, 20X9? Enter a positive whole number of units; no rounding is necessary.

الإجابة units

رقم صحيح.

السؤال 5 من 6 ملء الفراغات 3 نقاط العودة إلى الحالة

To coordinate launch assumptions, Mistral should assign oversight to a Budget coordination body . With no binding supply constraint, the sales plan should be agreed Dependency between sales and production the production plan, and the materials-usage budget should be based on Materials-usage driver .

السؤال 6 من 6 ترتيب نقطة واحدة العودة إلى الحالة

Order these five budget approvals. The team requires each downstream budget to use the approved quantities or costs from the preceding stage. Assume labor, overhead and selling-cost schedules are separately available when needed.

إعادة الترتيب بالسحب أو بأزرار الأسهم.

Approve materials-usage and purchases schedules from the production quantities and inventory policies.
Approve the budgeted income statement using the sales and cost-of-goods-sold schedules.
Approve forecast unit sales and selling prices.
Approve cost of goods sold using the completed production-cost and inventory schedules.
Approve production quantities from sales and finished-goods inventory requirements.

جارٍ الحفظ…

تظهر الدرجات والإجابات الصحيحة والشروح فور تسليم الإجابات. ولا يحصل السؤال غير المُجاب على أي درجة.

جارٍ الفحص…