Velora: Growth Without the Expected Profit — سؤال دراسة حالة في المحاسب الإداري المعتمد

السؤال 1 من 6 اختيار واحد نقطة واحدة العودة إلى الحالة

What is the main analytical advantage of comparing Velora's actual results with a flexible budget for 66,000 units?

الإجابة It assumes actual costs were efficient because sales exceeded the plan. It changes every budgeted fixed cost in direct proportion to units sold. It removes the need to explain any adverse cost differences. It compares performance at the same activity level, separating volume effects from other differences.

السؤال 2 من 6 اختيار واحد نقطة واحدة العودة إلى الحالة

Velora is considering a zero-based review of discretionary support spending next year. Which instruction would best reflect that approach?

الإجابة Prepare and rank decision packages that justify proposed activities and funding without assuming last year's approval guarantees renewal. Add inflation to every prior-year line and approve the result automatically. Set all support spending permanently to zero. Use actual sales volume to restate variable costs after the year ends.

السؤال 3 من 6 اختيار متعدد نقطة واحدة العودة إلى الحالة

Select THREE findings that could explain part of Velora's adverse operating-income difference against the flexible budget without contradicting the stated price, volume and variable-cost facts.

اختيار 3 إجابات. المحدد 0 / 3

الإجابة Actual unit sales fell below the 60,000-unit master budget. An unbudgeted fixed warehouse lease expense was recognized during the year. Actual material and shipping costs per unit fell below the $90 variable-cost standard. An unbudgeted litigation charge was included in fixed operating costs. A fixed annual management-retention award exceeded the amount budgeted.

السؤال 4 من 6 إدخال رقمي نقطة واحدة العودة إلى الحالة

Calculate Velora's operating-income variance as ACTUAL operating income minus FLEXIBLE-BUDGET operating income at 66,000 units. Enter whole US dollars using a negative number for an unfavorable variance and a positive number for a favorable variance; no rounding is necessary.

الإجابة USD

رقم صحيح. يمكن كتابة المبلغ السالب بإشارة ناقص أو بين قوسين.

السؤال 5 من 6 ملء الفراغات 3 نقاط العودة إلى الحالة

Velora's master budget used Master-budget activity units. Carrying forward the prior year's results produced an Budget preparation approach budget process. The flexible budget evaluates the year using Flexible-budget activity while retaining the planned unit rates and cost behavior.

السؤال 6 من 6 ترتيب نقطة واحدة العودة إلى الحالة

Velora's worksheet requires five sequential approvals: cost behavior, actual activity, variable amounts, fixed amounts, then profit. Arrange the corresponding actions in that order.

إعادة الترتيب بالسحب أو بأزرار الأسهم.

Calculate flexible operating income after both variable and fixed costs are approved.
Validate the 66,000-unit actual activity measure used for flexing.
Apply budgeted selling price and variable cost per unit to the validated activity.
Identify budgeted variable rates and costs fixed within the relevant range.
Bring the approved $6,000,000 fixed-cost budget into the completed revenue and variable-cost schedule.

جارٍ الحفظ…

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

جارٍ الفحص…

Master-budget item	Amount
Unit sales	60,000
Selling price per unit	$240
Variable operating cost per unit sold	$90
Total fixed operating costs	$6,000,000