المحاسب الإداري المعتمد الجزء 1 F. Technology and Analytics

Customer profitability and reliable order data

Nacre Process Materials

6 أسئلة 7 نقاط اختيار واحد · اختيار متعدد · إدخال رقمي · ملء الفراغات · ترتيب

تشمل أيضاً C. Performance Management D. Cost Management

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

الحالة

Nacre Process Materials supplies standardized sealing compounds to industrial customers. Its finance team is comparing three customer accounts for the completed year. All sales below are of the same compound, with a list price of $40 per unit and product cost of $22 per unit.

Account	Units sold	Total orders	Rush orders included in total orders	Total sales discounts	Dedicated account-support cost
Cedar	12,000	60	10	$24,000	$6,000
Vale	18,000	36	0	$18,000	$12,000
Quay	15,000	50	20	$45,000	$9,000

Customer costs are product handling of $0.50 per unit, order administration of $75 per order, delivery of $250 per order, and an additional $100 for each rush order, plus the dedicated support costs shown above. Rush orders incur the normal per-order costs as well as the rush surcharge. Customer operating income is net sales revenue less product cost and all these customer costs. Customer operating margin is that operating income divided by net sales revenue.

The profitability report combines order information imported from three legacy systems. Customer identifiers sometimes have conflicting formats, and the systems use different discount codes for the same type of concession. A reporting bot copies those values into the new platform. An analyst discovered that some discount codes were mapped to the wrong category. Management is evaluating data governance, validation, and an improvement project before expanding automated reporting.

الافتراضات

Net sales revenue equals units sold multiplied by list price, less total discounts.
All stated customer costs are traceable to the respective accounts; do not allocate additional corporate overhead.
For the improvement alternatives, stated reductions in costs are avoidable cash-cost reductions, with no offsetting implementation cost, quality loss, capacity change, or service effect unless the alternative says otherwise.
For systems ordering, use a staged development model with approval gates, although real projects may iterate between stages.

المهارات التي تغطيها هذه الحالة

Compute customer profitability using activity-based customer costs
Distinguish gross margin from operating margin
Evaluate concrete profit improvements
Sequence system development
Improve data governance and reporting quality