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FNSACC507 Management accounting information

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Assessment Information The assessment tasks for FNSACC507 Provide management accounting information are included in this Student Assessment Tasks booklet and outlined in the assessment plan below. To be assessed as competent for this unit, you must complete all of the assessment tasks satisfactorily. Assessment Preparation Please read through this assessment thoroughly before beginning any tasks. Ask your assessor for clarification if you have any questions at all. When you have read and understood this unit’s assessment tasks, print out the Student Assessment Agreement. ...

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Question Preview:

Assessment Information The assessment tasks for FNSACC507 Provide management accounting information are included in this Student Assessment Tasks booklet and outlined in the assessment plan below. To be assessed as competent for this unit, you must complete all of the assessment tasks satisfactorily. Assessment Preparation Please read through this assessment thoroughly before beginning any tasks. Ask your assessor for clarification if you have any questions at all. When you have read and understood this unit’s assessment tasks, print out the Student Assessment Agreement. Fill it out, sign it, and hand it to your assessor, who will countersign it and then keep it on file. Keep a copy of all of your work, as the work submitted to your assessor will not be returned to you. Assessment appeals If you do not agree with an assessment decision, you can make an assessment appeal as per your RTO’s assessment appeals process. You have the right to appeal the outcome of assessment decisions if they feel they have been dealt with unfairly or have other appropriate grounds for an appeal. Naming electronic documents It is important that you name the documents that you create for this Assessment Task in a logical manner.Each should include: • Course identification code • Assessment Task number • Document title (if appropriate) • Student name • Date it was created For example, FNSACC507 AT2 Workbook Joan Smith 20/10/18

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Case study 1

ABC costing and product line profitability reportProduct line profitability can be used to provide an idea about profit gained from sales of specific products of a company (Cokins, 2015). Product lines, which are similar to each other and can be used simultaneously in order to generate incised revenue This is a common method used in activity based costing in order to determine how well a product can perform a for a firm in generation of profits (Fredriksson & Moro, 2014). 

Two key observations

Following are the key observation from valuation of cost pool: 

1. Taxi fares are better than limousines as they are readily available and have lesser chances of being perished. Moreover, it is better and in demand due to its accessibility and usage by young people (Sopranzetti et al., 2014). Limousine on the other and are luxury cars which are used specifically by person who prefer luxury and for higher income groups. It is more of a rental than fair basic husband is used for comparatively long period.

2. Limousine on the larger hand can generate a lot of revenue from its usage. It is not cost efficient but it can generate a lot of income and price of its rental are comparatively higher and can be used by peoples who prefer luxury (Thaten et al., 2016). 

Case study 2

Calculation of total direct materials and efficiency variance From the case study of Tomorrow Aged Care (TAC), following items of direct material has been recorded:

1. Bricks were used which has a cost of $500 for every 1,000 bricks. In total 50,000 bricks were used.

2. Timber had a cost of $15 per square meter and 1,000 square meter timber was used in production.

3. Prefabricated walls had a cost of $10,000 per wall and eight such walls were used in total. 

 

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