المحاسب الإداري المعتمد الجزء 1 C. Performance Management

Aeris: Learning Standards for Mapping Pods

Aeris Survey Robotics

7 أسئلة 13 نقطة اختيار متعدد · إدخال رقمي · ملء الفراغات

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

الحالة

Aeris has accepted a contract for eight identical underwater mapping pods. The first completed pod required 240 direct labor hours. Engineering estimates an 85% cumulative-average learning curve across the first eight pods. Every doubling of cumulative output reduces average labor hours per pod to 85% of the previous average.

The production coordinator proposed budgeting all eight pods at the first-pod time, despite receiving engineering's estimate. The eight pods were completed using 1,260 direct labor hours at a total labor cost of $52,920. The approved standard labor rate is $40 per hour. There were no overtime premiums or changes in product specifications.

الافتراضات

The cumulative-average model applies to all eight pods, including the first pod.
Use three doublings from one to eight pods. Keep unrounded learning estimates through each calculation.
For labor cost variances, actual minus standard is the sign convention: a positive amount is unfavorable and a negative amount is favorable.
The learning estimate is a planning assumption, not a guarantee of realized productivity.

المهارات التي تغطيها هذه الحالة

Calculate cumulative-average learning requirements
Distinguish labor rate and efficiency variances
Identify budgetary slack
Evaluate sensitivity to learning assumptions

السؤال 1 من 7 إدخال رقمي نقطة واحدة العودة إلى الحالة

Using the 85% cumulative-average learning model, how many total direct labor hours should Aeris budget for the first eight pods? Enter hours rounded to two decimal places.

الإجابة hours

بـ 2 منازل عشرية.

السؤال 2 من 7 إدخال رقمي نقطة واحدة العودة إلى الحالة

What average labor time per pod does the 85% learning model predict once the first eight pods are complete? Enter hours per pod rounded to two decimal places.

الإجابة hours per pod

بـ 2 منازل عشرية.

السؤال 3 من 7 إدخال رقمي نقطة واحدة العودة إلى الحالة

Calculate the labor efficiency variance against the coordinator's proposed standard of 240 hours for each of eight pods. Use the $40 standard rate. Enter whole dollars rounded to the nearest dollar, with positive for unfavorable and negative for favorable.

الإجابة USD

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

السؤال 4 من 7 إدخال رقمي نقطة واحدة العودة إلى الحالة

Calculate the labor efficiency variance using engineering's 85% learning estimate for all eight pods. Retain unrounded standard hours and enter dollars rounded to two decimal places, with positive for unfavorable and negative for favorable.

الإجابة USD

بـ 2 منازل عشرية. يمكن كتابة المبلغ السالب بإشارة ناقص أو بين قوسين.

السؤال 5 من 7 اختيار متعدد نقطة واحدة العودة إلى الحالة

If the coordinator deliberately omits a credible learning estimate to make the labor target easier, which TWO consequences could result? Select exactly TWO.

اختيار إجابتين. المحدد 0 / 2

الإجابة The excess hour allowance represents a labor rate variance because it raises the total payroll budget. Capacity may be reserved for hours that the contract should not require. A favorable efficiency variance against the padded allowance shows that actual labor productivity exceeded engineering's learning-adjusted expectation. Repeated favorable reports may conceal weaker performance against a realistic standard. The larger approved hour allowance increases the contract's relevant incremental labor cost, even if expected hours and the wage rate do not change.

السؤال 6 من 7 ملء الفراغات 3 نقاط العودة إلى الحالة

If engineering instead used an 80% cumulative-average learning curve, the eight-pod hour standard would be Effect on standard hours the 85% standard. With actual hours unchanged, the efficiency variance would be Effect on unfavorable efficiency variance unfavorable. Because this is the first contract for an untested assembly design, management should treat the assumed learning rate as Reliability of the learning assumption .

السؤال 7 من 7 ملء الفراغات 5 نقاط العودة إلى الحالة

Classify each labor diagnostic: the effect of paying $42 rather than $40 per actual hour Actual wage above standard ; the effect of using 80.88 hours above the 85% learning standard Hours above engineering allowance ; the variance recalculated when only the engineering hour allowance changes Effect of revised allowed hours ; the difference between actual payroll and actual hours valued at the standard wage Payroll compared with actual hours at standard wage ; the hours-allowed comparison valued at a fixed standard wage Hours difference at standard wage .

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

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