2024-2025(1)管理会计(双)期末报告试卷
.doc
School
Dedan Kimathi University of Technology**We aren't endorsed by this school
Course
BBA 123
Subject
Accounting
Date
Dec 21, 2024
Pages
2
Uploaded by SuperMoonHippopotamus46
上海杉达学院试卷2024-2025学年第1 学期期末考试日期2024年12月15 日Pm24:00前交卷课程名称：管理会计（双语）（期末报告）专业班级姓名学号_____ 题号一二三四五总分得分Management Accounting Final ProjectStudents who are taking this course are required to submit a report as their Final Evaluation.Requirements:Assuming you are an entrepreneur preparing to establish a new startup service company next year. Please draft a business plan that includes the following content: Part 1.Elaborate on what specific servicesyour startup will provide. Design 2 different service products“Service A” & “Service B” you will provide. (10%)Part 2.Your total service revenue from the 2 service products “Service A” & “Service B” is expected to be the last 7 digits of your student number (for example: if your student No. is F22033131, then next year your total revenue will be 2,033,131 yuan). (5%)Part 3.List the estimated cost details, including: (10%)(1) The cost per unit “service A” is the reverse of your student number with 4 digits (for example: if your student No. is F22033131, then the cost per unit “service A” is 1,313 yuan). (2) The cost per unit “service B” is the last 4 digits of your student number (for example: if your student No. is F22033131, then the cost per unit “service B” is 3,131 yuan). (3) The estimated total annual fixed cost is the reverse of your student number with 6 digits (for example: if your student No. is F22033131, then the estimated total annual fixed cost is 131,330 yuan). (4) The total amount of Annual Indirect Manufacturing Overhead that your company will incur for the next year is the reverse of your student number with 7 digits (for example: if your student ID is F22033131, then the total annual amount of Indirect Overhead that your company will incur is 1,313,302 yuan). 第1 页共2 页
At the same time, these Overheads are generated from the following 4 activities, with their respective cost percentages and cost drivers as follows: Description of activities% of the totalannual OverheadCost driver & AnnualQuantity in totalActivity 1Designing the service process30%Design hours: 1,600 hoursActivity 2Service quality inspection20%Direct labor hours: 1,800 hoursActivity 3Service quality control25%Direct labor hours: 1,900 hoursActivity 4After-sales service hotline25%Indirect labor hours: 1,700 hoursPart 4.Please price the two services "Service A" and "Service B" offered by your company, and then use the CVP analysis with the cost data set in Part 3 above. With an income tax rate of 25%, calculate: 1. To achieve an after-tax net income of 50,000 yuan, how much sales revenue you have to raise during next year? (5%)2. To achieve an after-tax net income of 50,000 yuan, how do you plan to provide Service A and Service B to your customer during next year? Which service would you prioritize? (10%)Part 5.Using ABC (Activity-Based Costing), calculate the total cost per unit including Indirect Overhead per unit for your Service A and Service B. (20%)Part 6.Based on the above settings and calculations, please prepare a complete Operating Budget for your company, and ultimately derive the budgeted income statement for next year. (20%)Part 7.Using the data above, write a letter to venture capitalists, outlining the strengths and weaknesses of your company as well as future expectations, and try your best to persuade theventure capitalist to invest 1 million yuan in your company. (20%)Important Notice: You’re required to write this report all in English. Please submit your report in PDF file(Direct failure if the format is incorrect) and name it as “your student number + your name + ManagementAccounting Final”.Deadline: Pm24:00 of December 15, 2024. Email to: dxu@sandau.edu.cnor 2507831413@qq.com 第2 页共2 页