PM业绩管理练习题及答案
来源： 正保会计网校
2020-07-09
普通
1、Alex Co makes specialist computer equipment for the space exploration industry. It recently introduced
a new product, the electroscope. This has to be assembled by hand and the process is very labour
intensive.
A budget was set for the product of 50 hours per unit, based on the time taken to make the first unit.
The first unit was produced in November Actual output and productive labour hours used for the first
six months were as follows:
The management accountant was surprised that the actual production time was below the flexed budget
every month after November. He realised that he had not taken into account the learning curve when he
set the budget.
Required:
(a) Estimate the learning rate for the period. (5 marks)
(b) Determine when the steady state was reached. (5 marks)
a new product, the electroscope. This has to be assembled by hand and the process is very labour
intensive.
A budget was set for the product of 50 hours per unit, based on the time taken to make the first unit.
The first unit was produced in November Actual output and productive labour hours used for the first
six months were as follows:
The management accountant was surprised that the actual production time was below the flexed budget
every month after November. He realised that he had not taken into account the learning curve when he
set the budget.
Required:
(a) Estimate the learning rate for the period. (5 marks)
(b) Determine when the steady state was reached. (5 marks)
【正确答案】 
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