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

LumenQuay: When Capacity Drives the Forecast

LumenQuay Marine Lighting

7 أسئلة 9 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

LumenQuay Marine Lighting makes navigation-light kits sold through marine-equipment distributors. After commissioning an automated assembly cell, executives used its 18,000-unit annual output capability as the production target. Finance then imposed an 18,000-unit sales target without consulting the distributor account teams. After that target was approved, a required export certification was delayed. During the year, sales reached only 14,200 units, while production remained at 18,000 units. Opening finished-goods inventory was 900 units and management's intended year-end inventory target was 1,100 units.

The year-end inventory review also identified 750 kits of an older design. Their recorded unit cost is $48, but estimated selling price is only $35 and the additional cost necessary to sell each kit is $5.

Management now wants a coordinated sales and production plan with meaningful operational input. For the improved planning exercise in Question 3, use forecast sales of 14,200 units and the same opening and desired ending inventories.

الافتراضات

Production and sales refer to complete saleable kits, with no spoilage, returns or work in process.
Use lower of cost and net realizable value for the older kits under US GAAP; the inventory is measured using FIFO or average cost, not LIFO or the retail method.
Net realizable value equals expected selling price less costs necessary to sell; no additional completion costs are required.
Question 7 asks for units above the intended ending-inventory target, not total physical ending inventory. The six-event ordering question follows the explicit case chronology.

المهارات التي تغطيها هذه الحالة

Connect demand-led planning with inventory and cash consequences
Calculate production requirements, inventory write-downs and excess stock
Evaluate participation, central coordination and budgetary slack

السؤال 1 من 7 اختيار متعدد نقطة واحدة العودة إلى الحالة

Select THREE financial consequences that LumenQuay should consider when evaluating its excess stock.

اختيار 3 إجابات. المحدد 0 / 3

الإجابة Every unsold kit creates revenue immediately upon completion. Funds remain committed to stock instead of being available for other operating needs. Older designs may require a write-down when recoverable selling value falls below cost. Producing beyond demand automatically increases customer cash collections. Additional storage, insurance or handling costs may arise while the stock is held.

السؤال 2 من 7 اختيار واحد نقطة واحدة العودة إلى الحالة

What is the central planning error in LumenQuay's original approach, and what should replace it?

الإجابة It treated productive capability as evidence of demand; it should first develop a supported sales forecast and then derive production using inventory targets. It consulted too many account teams; finance should remove all local information from the next forecast. It maintained an inventory target; every manufacturer should target zero finished goods regardless of service needs. It failed to set sales above capacity; increasing the sales target alone will resolve the certification delay.

السؤال 3 من 7 إدخال رقمي نقطة واحدة العودة إلى الحالة

Under the improved plan, how many kits should LumenQuay produce for forecast sales of 14,200 units, desired ending inventory of 1,100 and opening inventory of 900? Enter a positive whole number of units; no rounding is necessary.

الإجابة units

رقم صحيح.

السؤال 4 من 7 إدخال رقمي نقطة واحدة العودة إلى الحالة

What total write-down is required for the 750 older-design kits? Enter a positive whole-dollar expense amount; no rounding is necessary.

الإجابة USD

رقم صحيح.

السؤال 5 من 7 ترتيب نقطة واحدة العودة إلى الحالة

Arrange these six events from earliest to latest according to the chronology stated in the case. Treat the year-end inventory reconciliation as occurring after the year's sales are finalized.

إعادة الترتيب بالسحب أو بأزرار الأسهم.

The year's finalized sales show that only 14,200 kits were sold.
Finance imposes the 18,000-unit sales target without account-team input.
The newly commissioned cell's 18,000-unit capability becomes available to management.
The export certification is delayed after the sales target has been approved.
The year-end reconciliation shows finished goods above the intended inventory target.
Executives choose 18,000 units as the production target based on the cell's capability.

جارٍ الحفظ…

السؤال 6 من 7 ملء الفراغات 3 نقاط العودة إلى الحالة

LumenQuay can retain central Role retained by executives while inviting account teams to contribute forecasts. Participation gives executives better information about Information supplied through participation . To discourage budgetary slack, reviewers should challenge proposals that contain Possible slack indicator .

السؤال 7 من 7 إدخال رقمي نقطة واحدة العودة إلى الحالة

Using actual production of 18,000 kits and actual sales of 14,200, how many ending-inventory units exceed LumenQuay's 1,100-unit target? Opening inventory was 900 units. Enter a positive whole number of excess units; no rounding is necessary.

الإجابة units

رقم صحيح.

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

جارٍ الفحص…