毒蛾-高一政治必修一思维导图
管理會計EMBA
期末考試 1 (共2頁)
EMBA管理會計期末考試 950115
1.
簡答題（請按順序作答，本大題有9小題，每小題10分至15
分，共108分）
1. Blue Ocean Strategy: Value
Curve
(1) Please explain what a Value Curve is
based on
Blue Ocean Strategy (Hint: what
elements are on
the X axis and Y axis and
value for whom?)
(2) Please draw a value curve
for the company you
work for.
(3) Based on
the existing value curve, please state what
elements you think could be eliminated,
raised,
reduced, or created to create a blue
ocean strategy
for your company. Draw a new
value curve based
on your suggestions.
（本題10分）
2. Michael Porter
在策略學(Strategy)上佔有極重要的地
位。Porter 的產品策略主要分為Cost
Leader 及
Differentiator。請簡述: （本題12分）
(1)
Porter 的 Differentiator 和 Blue Ocean
Strategy有
何不同? (Hint: 從Willingness to Pay(WTP)
and Cost
的角度來分析)
(2) 採Porter 的
Differentiator 和 Blue Ocean
Strategy
此二種策略的公司應具何條件?
(3) 管理會計師扮演什麼樣的角色?
3. 請簡述或繪圖說明以下幾點理由為何 （本題10分）
(1)
經濟訂購量是持有成本(Carrying Cost)與訂購成本
(Ordering
Cost)的Trade off
(2)
最適的安全存貨量是持有成本與缺貨成本(Shortage
Cost)的Trade off
(3) 最低的品質成本(Quality
Cost)是預防、鑑定成本與失
敗成本(Failure Cost)的Trade off
(4) 教學醫院的臨床醫師最適的薪資制度是按件計酬與固
定薪酬Trade off
4. 管理控制制度(Management Control Systems)為達公司
預定目標，經理級以上的管理階層(Manager)與業主
(Owner)訂立獎酬契約。在資訊不對
稱的情況下，雙方
互相擔心，除擔心不履行契約外，請簡述:
(1)
雙方最擔心的問題為何？
(2) 為避免代理問題(Agency
Problem)，你認為
Manager和Owner應注意哪些事項？（本題12分）
5. 經濟部於1999年花費1億5千萬，推出產業自動化及電
子化推動方案，至2005年
陸續完成A、B、C、D及E
計畫。請就供應鏈管理(Supply Cain
Management)及金
流計畫(C計畫)簡述有否提升產業競爭力。(Hint: 供應商,
中心廠,and 銀行) （本題12分）
6. 請簡述使用ABC
(Activity-Based Costing)的條件。又，
ABC與ABM
(Activity-Based Management)有何關係?
（本題12分）
7. 管理大師Michael
Porter認為企業要達到目標(Goal)可採
下列3種策略: (a) Cost
Leadership (b) Product
Differentiation and (c)
Market Niche, 請繪製策略地圖
(Strategy Maps)說明若採Cost
Leadership策略的公
司如何達到企業設定的目標(Hint:
以這學期管理會計所
介紹的觀念來發揮) （本題15分）
8.
JIT、預算控制、利量分析(CVP)及利潤規劃、責任會計、
ABC、及BSC(Balanced
Scorecard) 這幾種成本及管理
控制制度中，請簡述在你服務的公司裡，哪三種制度應
該優先實施並簡單說明理由。 （本題12分）
9. 請解釋以下名詞:
（本題15分）
(1) Balanced Scorecard
(2) Peanut-
Butter Costing
(3) Qualitative Factors and
Quantitative Factors
(4) Target Costing
(Continuous Improvement)
(5) 蛤蟆的油
2.
觀念題（本題15分）
大成公司有A、B兩個互斥之設備投資方案，其原始投資金額相
同，使
用年限均為5年，且五年現金流入總和相等，但兩方案回
收速度不同。下表為不同折現率下兩個方案的淨
現值(net
present value；NPV)。
RRR 6% 8% 10%
12% 14% 16%
A方案 $$570 $$404 $$251 $$113 $$(13)
$$(128)
B方案 $$359 $$284 $$213 $$147 $$84 $$26
試根據上述資料請回答下列各小題
(1.) 試繪出X 軸為RRR（required
rate of return）、Y 軸
為NPV的圖，並計算Fisher rate?
(2.) A、B兩個方案何者內部報酬率(internal rate of
return；IRR)較高？
(3.) 圖中Fisher rate
之意義為何？如果公司資金之加權平
均成本(weighted average cost of
capital)為8%，則
應選擇那一個投資方案？
(4.) A、B
兩個方案何者還本期間(payback period)較短？
3. 管理會計(EMB
A)課程共上了54個小時及兩次的校外專家
演講(葡萄酒文化、生活與品嘗，Blue Ocean
Strategy)，試
問;
(1)
印象最為深刻的Topics；試舉出兩個以上的例子；
(2)
對你的工作有最大助益的Topics；試舉出兩個以上的
例子及
(3)
對本課程的建議（本題15分）
4.
英文題（請按順序作答，本大題共5題，請任選4題作答，
每小題15分，共60分）
(1)、ABC 【5-15】Midwest Foundry, a large
manufacturer of heavy
equipment components,
has determined the following activity
cost
pools and cost driver levels for the year:
Activity Cost Pool Activity Cost Activity
Cost Driver
Machine setup………$$6,000,000……
12,000 setup hours
Material handing ……
$$120,000………2,000 tons of materials
Machine
operation……$$500,000……10,000 machine hours
The
following data are for the production of single
batches of two
products, J26 Cams and Z43
Shafts:
J26 Cams
Z43 Shafts
Units produced………………..500
300
Machine hours……………..…….3
5
Direct labor hours………….….200
400
Direct labor cost
...................$$5,000 $$10,000
Direct materials cost………$$25,000
$$18,000
Tons of materials………………12.5
9
Setup hours………………………..3 7
Required:
Determine the batch and unit
costs of J26 Cams and Z43 Shafts
using ABC.
(2)、Absorption and Variable Costing【8-4】
Hammond Catsup
Company manufactures and sells
15,000 cases of catsup each quarter.
The
following data are available for the third quarter
of 2004.
Total fixed manufacturing overhead
………………$$30,000
Fixed selling and administrative
expensed…………$$10,000
Sales price per
case………………………………….$$25
Direct materials per
case………………………… …$$12
Direct labor per
case…………………………………$$4
Variable manufacturing
overhead per case …………$$3
Required:
(a)
Compute the cost per case under both absorption
costing and
variable costing.
(b) Compute
net income under both absorption costing and
variable
costing.
(c) Reconcile any
differences in income. Explain.
(3)、ROI、RI、EVA【13-12】 Watkins Company with
three divisions:
Trucking, Seafood, and
Construction. Assume that the company uses
return on investment, residual income, and
economic value-added
residual income as three
of the evaluation tools for division managers.
The company has a minimum desired rate of
return on investment of
12 percent and a
weighted average cost of capital of 10 percent
with a
30 percent tax rate.
Selected
operating data for three divisions of the company
follow.
)
Trucking Seafood
Construction
Sales $$600,000
$$750,000 $$900,000
Operating assets
300,000 250,000 350,000
Net operating
income 51,000 56,000 59,000
Current liabilities 20,000 10,000
30,000
Required:
(a) Compute the return
on investment for each division. (Round
answers to three decimal places.)
(b)
Compute the residual income for each division.
(c) Compute the economic value-added residual
income for
each division.
(d) Which
divisional manager is doing the best job based on
ROI? Based on residual income? Based on
economic
value-added residual income? Why?
(4)、Make or buy【4-11】Fresh Air Limited
manufactures a line of
room air fresheners.
Management is currently evaluating the possible
production of an air freshener for
automobiles. Based on an annual
volume of
10,000 units, the predicted cost per unit of an
auto air
freshener follows.
Direct
materials……………$$ 8.00
Direct labor………………...
1.50
Factory overhead………….. 7.00
Total……………………….. 16.50
These cost
predictions include $$50,000 in facility-level
fixed factory
overhead averaged over 10,000
units.
One of the component parts of the
auto air freshener is a
battery-operated
electric motor. Although Fresh Air does not
currently
manufacture these motors, the
preceding cost predictions are based on
the
assumption that Fresh Air will assemble such a
motor.
Mini Motor Company has offered to
supply an assembled
battery-operated motor at
a cost of $$4.00 per unit, with a minimum
annual order of 5,000 units. If Fresh Air
accepts this offer, it will be
able to reduce
the variable labor and variable overhead costs of
the
auto air freshener by 50 percent. The
electric motor’s components will
cost $$2.00 if
Fresh Air assembles the motors.
Required:
(a) Determine whether Fresh Air should make or
buy the electric
motor.
(b) If Fresh Air
could otherwise rent the motor-assembly space for
$$8,000 per year, should it make or buy this
component?
(c) What additional factors should
Fresh Air consider in deciding
whether it
should make or buy the electric motors?
(5)、Cost-Volume-Profit Analysis【3-22】 Siberian
Ski Company
recently expanded its
manufacturing capacity to allow production of
up to 15,000 pairs of the Mountaineering or
the Touring models of
cross-country skis. The
sales department assures management that it
can sell between 9,000 and 13,000 of either
product this year. Because
the models are very
similar, Siberian Ski will produce only one of the
two models.
The Accounting Department
compiled the following
information:
Fixed
costs will total $$369,600 if the Mountaineering
model
is produced but only $$316,800 if the
Touring model is produced.
)
Siberian Ski Company is subject to a 40
percent income tax
rate.
Required:
If
Siberian Ski Company desires an after-tax profit
of $$24,000,
how many pairs of Touring model
skis will the company have to
sell? (Round
answer to the nearest unit.)
(1) Determine the
dollar sales volume at which Siberian Ski
Company would make the same before-tax profit
or loss
regardless of the ski model it decides
to produce. Also
determine the resulting
before-tax profit or loss. (Hint: Work
with
contribution margin ratios.)
(2) Determine the
new unit break-even point of the Touring
model
if its variable costs per unit decrease by 10
percent
and its fixed costs increase by 10
percent. (Round answer to
nearest unit.)