F5中期复习分享

F5 Performance management 业绩管理这门科目将在2014年12月份迎来考试的改革，下面网校和学员们一下来分享一下ACCA官方网站刊登出来的部分样题。

A company manufactures a product which requires four hours per unit of machine time. Machine time is a bottleneck resource as there are only ten machines which are available for 12 hours per day, five days per week. The product has a selling price of $130 per unit, direct material costs of $50 per unit, labour costs of $40 per unit and factory overhead costs of $20 per unit. These costs are based on weekly production and sales of 150 units.

What is the throughput accounting ratio (to 2 decimal places)?

A 1•33

B 2•00

C 0•75

D 0•31

这是选自其中一道题干比较长的试题，来为学员们作为参考。学员们在考试的时候，如果碰到了类似题干较长的题目的时候，不用慌张。首先要做的就是明确问题中想考到的知识点道题是什么，本题的问法比较明确，就是考怎样计算throughput accounting ratio，所以，学员们第一步就是先要反映出计算throughput accounting ratio的公式是什么，即Return per limiting factor/Limiting factor cost per hour。

这样，再根据分子和分母分别去找题目中对应的数据进行相应的计算，切不可一拿到题目就开始盲目的计算和罗列数据，这样会导致学员们迷失计算方向，或者因为数据过多而丧失计算的准确性和浪费时间。