(b) Using sensitivity analysis, estimate by what percentage each of the under-mentioned items, taken separately,would need to change before the recommendation in (a) above is varied:(i) Initial outlay;(ii) Annual contribution. (4 marks)
(b) Using sensitivity analysis, estimate by what percentage each of the under-mentioned items, taken separately,
would need to change before the recommendation in (a) above is varied:
(i) Initial outlay;
(ii) Annual contribution. (4 marks)
相关考题：
Sensitivity analysis can be used in risk analysis to:A Substitute for uncertainty analysis in risk quantificationB estimate the level of risk aversion adopted by managementC estimate the effect of change of one project variable on the overall projectD A and BE All of the above.
157 Sensitivity analysis can be used in risk analysis to:A. Substitute for uncertainty analysis in risk quantificationB. estimate the level of risk aversion adopted by managementC. estimate the effect of change of one project variable on the overall projectD. A and BE. All of the above
(b) What styles of managing change would you recommend John use to bring about the desired change?(8 marks)
(iii) Tyre has entered into two new long lease property agreements for two major retail outlets. Annual rentals are paidunder these agreements. Tyre has had to pay a premium to enter into these agreements because of the outlets’location. Tyre feels that the premiums paid are justifiable because of the increase in revenue that will occurbecause of the outlets’ location. Tyre has analysed the leases and has decided that one is a finance lease andone is an operating lease but the company is unsure as to how to treat this premium. (5 marks)Required:Advise the directors of Tyre on how to treat the above items in the financial statements for the year ended31 May 2006.(The mark allocation is shown against each of the above items)
(d) Corporate annual reports contain both mandatory and voluntary disclosures.Required:(i) Distinguish, using examples, between mandatory and voluntary disclosures in the annual reports ofpublic listed companies. (6 marks)
(ii) Explain why the disclosure of voluntary information in annual reports can enhance the company’saccountability to equity investors. (4 marks)
(ii) Using the previous overhead allocation basis (as per note 4), calculate the budgeted profit/(loss)attributable to each type of service for the year ending 31 December 2006 and comment on the resultsobtained using the previous and revised methods of overhead allocation. (5 marks)
(ii) Determine whether your decision in (b)(i) would change if you were to use the Maximin and Minimaxregret decision criteria. Your answer should be supported by relevant workings. (6 marks)
(c) (i) Using ONLY the above information, assess the competitive position of Diverse Holdings Plc.(7 marks)
(b) Discuss ways in which the traditional budgeting process may be seen as a barrier to the achievement of theaims of EACH of the following models for the implementation of strategic change:(i) benchmarking;(ii) balanced scorecard; and(iii) activity-based models. (12 marks)
(ii) Briefly explain the extent to which the application of sensitivity analysis might be useful in decidingwhich refrigeration system to purchase and discuss the limitations inherent in its use. (3 marks)
(c) Using the information contained in Appendix 1.2, compare the performance of HLP and MAS incorporatingrelevant percentage and ratio statistics under the following headings:(i) Competitiveness; (5 marks)
(c) Using sensitivity analysis, estimate by what percentage the life cycle of the Snowballer would need to changebefore the recommendation in (a) above is varied. (4 marks)
(ii) evaluates the relative performance of the four depots as indicated by the analysis in the summary tableprepared in (i); (5 marks)
(ii) Division C is considering a decision to lower its selling price to customers external to the group to $95per kilogram. If implemented, this decision is expected to increase sales to external customers to70,000 kilograms.Required:For BOTH the current selling price of CC of $105 per kilogram and the proposed selling price of $95per kilogram, prepare a detailed analysis of revenue, costs and net profits of BAG.Note: in addition, comment on other considerations that should be taken into account before this sellingprice change is implemented. (6 marks)
(b) Using the unit cost information available and your calculations in (a), prepare a financial analysis of thedecision strategy which TOC may implement with regard to the manufacture of each product. (6 marks)
(ii) The percentage change in revenue, total costs and net assets during the year ended 31 May 2008 thatwould have been required in order to have achieved a target ROI of 20% by the Beetown centre. Youranswer should consider each of these three variables in isolation. State any assumptions that you make.(6 marks)
(ii) Illustrate the benefit of revising the corporate structure by calculating the corporation tax (CT) payablefor the year ended 31 March 2006, on the assumptions that:(1) no action is taken; and(2) an amended structure as recommended in (i) above is implemented from 1 June 2005. (3 marks)
(b) (i) Calculate the inheritance tax (IHT) that will be payable if Debbie were to die today (8 June 2005).Assume that no tax planning measures are taken and that there has been no change in the value of anyof the assets since David’s death. (4 marks)
(ii) State when the inheritance tax (IHT) calculated in (i) would be payable and by whom. (2 marks)
(ii) Compute the annual income tax saving from your recommendation in (i) above as compared with thesituation where Cindy retains both the property and the shares. Identify any other tax implicationsarising from your recommendation. Your answer should consider all relevant taxes. (3 marks)
(c) During the year Albreda paid $0·1 million (2004 – $0·3 million) in fines and penalties relating to breaches ofhealth and safety regulations. These amounts have not been separately disclosed but included in cost of sales.(5 marks)Required:For each of the above issues:(i) comment on the matters that you should consider; and(ii) state the audit evidence that you should expect to find,in undertaking your review of the audit working papers and financial statements of Albreda Co for the year ended30 September 2005.NOTE: The mark allocation is shown against each of the three issues.
(c) In November 2006 Seymour announced the recall and discontinuation of a range of petcare products. Theproduct recall was prompted by the high level of customer returns due to claims of poor quality. For the year to30 September 2006, the product range represented $8·9 million of consolidated revenue (2005 – $9·6 million)and $1·3 million loss before tax (2005 – $0·4 million profit before tax). The results of the ‘petcare’ operationsare disclosed separately on the face of the income statement. (6 marks)Required:For each of the above issues:(i) comment on the matters that you should consider; and(ii) state the audit evidence that you should expect to find,in undertaking your review of the audit working papers and financial statements of Seymour Co for the year ended30 September 2006.NOTE: The mark allocation is shown against each of the three issues.
()?It includes merchandise, packaging and shipping, duty if required, any taxes and insurance.A、 Could I get an estimate before placing an orderB、 What does the estimate includeC、 How many would you like to order
单选题一 It includes merchandise， packaging and shipping， duty if required， any taxes and insurance. （）ACould I get an estimate before placing an orderBWhat does the estimate includeCHow many would you like to order