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

Peregrine: Coordinating a Rapidly Growing Operation

Peregrine Survey Robotics

7 أسئلة 15 نقطة اختيار واحد · اختيار متعدد · إدخال رقمي · ملء الفراغات · مطابقة

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

الحالة

Peregrine Survey Robotics builds compact mapping robots for engineering firms. The business is growing unevenly across customer segments. The assembly supervisor releases batches whenever finished inventory falls below the prior month's shipments. The commercial team announces promotions without checking component availability. Treasury learns about major supplier payments only when invoices arrive. Each function uses its own forecast, and the planning file covers only the next month.

A new controller is introducing coordinated sales, inventory, production and cash planning. For the assembly operation, the approved monthly cost model is $9,600 fixed cost plus $72 per robot produced. In June, actual production was 350 robots and actual total assembly cost was $33,900.

الافتراضات

June activity is within the relevant range, and the $72 rate and $9,600 fixed amount are the applicable budget standards.
For the cost variance, use actual cost minus flexible-budget cost: negative is favorable.
The matching question asks for the primary planning weakness explicitly described by each observation.

المهارات التي تغطيها هذه الحالة

Use flexible budgets for cost control
Distinguish zero-based, rolling and activity-based budgets
Identify coordination failures and the managerial purpose of budgets

السؤال 1 من 7 · ملء الفراغات · 3 نقاط العودة إلى الحالة

Peregrine's flexible cost budget applies planned rates to Activity used to flex output. Comparing actual cost with that budget removes the effect of Effect removed from the spending comparison. If output rises above the static plan and the variable rate is unchanged, the static comparison can show an apparently Apparent static cost direction cost variance merely because more robots were built.

السؤال 2 من 7 · إدخال رقمي · نقطة واحدة العودة إلى الحالة

Calculate June's assembly-cost variance as actual cost minus flexible-budget cost. Enter whole US dollars, using a negative amount for favorable and a positive amount for unfavorable; no rounding is necessary.

الإجابة USD USD

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

السؤال 3 من 7 · اختيار متعدد · نقطة واحدة العودة إلى الحالة

Select TWO features the controller should build into Peregrine's new budgeting process.

اختيار إجابتين. المحدد 0 / 2

الإجابة Allow each function to use a different demand forecast to protect its autonomy. Require all budget estimates to equal the prior month's actual amounts. Use operating managers' information while reviewing assumptions for consistency and possible slack. Treat any approved estimate as unchangeable even when material new information emerges. Set challenging but attainable targets and connect them to the company's operating priorities.

السؤال 4 من 7 · ملء الفراغات · 3 نقاط العودة إلى الحالة

To require justification of discretionary activities without automatic renewal of the prior base, use Justifying the spending base budgeting. To maintain a twelve-month forecast by adding a new month as each month closes, use Maintaining the horizon budgeting. To estimate support costs from the number of setups, inspections and orders required, use Using activity drivers budgeting.

السؤال 5 من 7 · اختيار متعدد · نقطة واحدة العودة إلى الحالة

Select TWO ways a shared budgeting process would address the communication failures described at Peregrine.

اختيار إجابتين. المحدد 0 / 2

الإجابة A proposed sales promotion can trigger discussion of component lead times, production capacity and collection timing before commitments are made. A signed budget eliminates the need for future conversations between treasury and operations. Finance can replace all operational quantities with one total-dollar target. A common set of volumes and timing assumptions allows treasury to plan supplier payments and funding needs alongside the operating plan. The commercial team can promise deliveries without capacity review once an annual revenue total is approved.

السؤال 6 من 7 · اختيار واحد · نقطة واحدة العودة إلى الحالة

After a major customer delays a project, which response best uses Peregrine's budget as a management tool?

الإجابة Continue the original production schedule solely to avoid admitting the forecast was wrong. Reassess sales, inventory and cash forecasts, evaluate the variance and approve coordinated actions while retaining the original budget for accountability. Delete the original budget so the delay cannot generate a reported variance. Require assembly to make up the missing sales through additional production.

السؤال 7 من 7 · مطابقة · 5 نقاط العودة إلى الحالة

Match each observation to the primary planning weakness it demonstrates. Each row focuses on one stated feature.

Assembly releases batches from a backward-looking shipment trigger without forecasting upcoming orders.

Treasury discovers large supplier payments only when invoices become due.

Promotions are approved without translating the expected sales increase into inventory requirements.

Commercial, assembly and treasury teams each approve a different demand forecast.

The planning file ends after the next month and is not extended to preserve a forward-looking horizon.

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

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