৩। কৌশলগত ব্যবস্থাপনা হিসাববিজ্ঞান

Problem-02 ঢাবি ২০১৪ জাবি. ২০২০
ABC Ltd. has reported the following results for the last years operations:
Sales                                        Tk. 2,50,000
Net operating income          Tk. 30,000
Average operating assets    Tk. 1,00,000
Required:
(i) ‘Compute the Margin, Turnover and ROI;
(ii) If the required rate of return on average operating assets is 25%, then compute the residual income.

Problem-03 জাবি. ২০২১
Find out the missing data from the following information-

Problem-04 জাবি. ২০১৭ ২০২২
Summit Corporation of BD has two regional divisions with headprarters in Dhaka and Khulna. Selected with headquarters in Dhaka and Khulna. Selected data on the two division are given below:

Required:
a) For each division calculate return on investment (ROI) in terms of margin and turnover.
b) Compute the residual income for each division if minimum rate of return for both division is 12%

Problem-05 জাবি. ২০১৬ ২০২১
Selected sales and operating data for three divisions are given below:

Required:
(a) Compute ROI for each division using margin and turnover.
(b) Compute the residual income for each division.
(c) Assume that each division is presented with an investment opportunity that would yield a 15% return. Which division will accept the opportunity?

Problem-06 জাবি. ২০২২
Comparative data on three companies in the same industry are given below:

Required:
a) What advantages can you see in breaking down the ROI computation into two separate elements, margin and turnover?
b) Fill in the missing information above and comment on the relative performance of the three companies in as much detail as the data permit.
c) Mention three ways to increase the ROI.

Problem-07 জাবি. ২০১৬
The following data refer to the operations of Martin Division of L.N.D. Enterprise: Selling price per unit, Tk. 30; Variable cost per unit, Tk. 18; Fixed cost per year, Tk. 3,00,000; Investment, Tk. 9,00,000.
Required:
(a) Determine the number of units that must be sold to achieve a 25% ROI.
(b) The divislon has been approached by a firm that wishes to buy 10,000 units per year at a reduced price. Current volume is 43,000 units. Accepting the special order will increase fixed cost by Tk. 30,000 and investment-by Tk. 80,000.
(i) Determine ROI without special order.
(ii) Determine the lowest price at which the manager can sell the additional 10,000 units without reducing ROI.

Problem-08 জাবি. ২০১৮
Harddisk Company is a decentralized wholesaler with five autonomous divisions. Operating results for the company’s Office Product Division for the recent year are given below:

Divisional operating assets: Tk. 4,00,000 the company had an overall return on investment (ROI) of 15% last year considering all divisions. The office product division has an opportunity to add a new product line that would require an additional investment in operating assets of Tk. 1,00,000.
Cost and Revenue of new product line per year would be :

Required:
(1) Compute the Office products division’s ROI for the most recent year also compute the ROI as it would appear if the new product line is added.
(2) Why do you suppose headquarter.is anxious for the office products division to add the new product line?

Problem-09 জাবি. ২০১৫
SK company produces and sells two packaged products, ‘S’ and K.’Revenue and cost information relating to the products follow:

Common fixed expenses in the company total Tk. 35,000 annually. Last year the company produced and sold 20,000 units of ‘S’ and 30,000 units of ‘K’.
Required: Prepare a contribution format income statement.

Problem-10 ঢাবি. ২০১৫
Promi Inc. had after tax operating income last year of Tk. 6,00,000. Two sources of financing were used by the company: Tk. 2.5 million of mortgage bond paying 8% interest and Tk. 10 million in common stock, cost of common stock is 10%. Promi pays a marginal tax rate of 40%. Total capital employed is Tk. 5.3 million.
Required:
(i) What is the weighted average cost of capital of Promi Incorporation and
(ii) Calculate EVA of Promi Incorporation.

Problem-11 জাবি. ২০১৫
ABC company, a wholesale distributor of software, has been experiencing losses for some time, as shown by its most recent monthly contribution format income statement which follows :

In an effort to isolate the Problem the president has asked for an income statement segmented by division. Accordingly, the accounting department has developed the following information:

Required:
(i) Prepare a contribution format income statement segmented by division as desired by the president.
(ii) As a result of a marketing study. The president believes that sales in the Barisal division could be increased by 20% if monthly advertising in that division were increased by Tk. 15,000. Would you recommend the increased advertising? Show computation to support your answer.

Problem-12 জাবি. ২০২০
Zarif Ltd. produces goods under two consecutive process. The production cost of 30,000 units during 2020.

Goods transferred to Process-2 by adding 20% profit on transfer price. The finished goods of Process-2 will be sold at Tk. 27,70,000. There was no work in process. In Process-2 rate of profit on sales is lower. The department thinks that transfer
pricing is responsible for this. It is difficult to ascertain the market price of Process-1.
Required:
(i) Should the argument about transfer pricing of Process-2 acceptable?
(ii) If marketprice for the goods of Process-1 per unitTk. 52, What would be the total transfer price and profitof Process-2?

Problem-13 জাবি. ২০১৭
In a firm production is carried on through two divisions. The product of division-A is transferred to division-B and the product of division-B is sold Tk. 258 per unit as finished goods. Estimated annual production is 5,000 units and cost of production will be as follows:-

Division-A wants to fix up transfer price by adding 25% on total cost.
Required :
(a) What will be the transfer price per unit of division-A?
(b) What will be the rate of profit on total cost of division-B?
(c) What should be the transfer price of Division-A if same rate of profit is taken on divisional cost?

Problem-14 জাবি. ২০১৯
ABC company has two production departments. Production department A is expected to be 50,000 units during the next year. 40,000 units of which are to be sold at Tk. 225 per unit and the rest will be transferred to the department B at variable cost plus 20%. The products will be sold Tk. 370 per unit. The estimated cost per unit of the department are as following:

Required:
(i) Is the transfer price justified?
(ii) Do you support closing down of B and selling the entire production of A to outside market?
(iii) Whether the transfer price will be justified if A can not find market for the remaining products.

Problem-15 জাবি. ২০১৪
A company has two production departments. It has planned to produce 20,000 units in department ‘A’. of the units produced 16.000 units will be sold @ Tk. 280 per units and the balance 4000 units will be transferred to department ‘B’ at variable cost. The products of ‘B’ will be sold at @ Tk. 430 per unit. The estimated costs per unit in two departments will be as follows:

Required:
(i) Whether the above transfer price would be justified? (Assume that there are intermediate market for the units transferred to B)
(ii) Whether the selling of the entire production of ‘A’ wouid be profitable by closing down ‘B’?
(iii) Whether closing down of ‘B’ would be profitable if 50%. of the fixed cost of ‘B’ is unavoidable?
(iv) Whether the above transfer price would be justified if in the market there is no additional demand for product ‘A?

Problem-16 জাবি. ২০১৫
In a company, cost per unit for producing 10,000 units is estimated as follows:

Fromthe above statement, it is ascertained that the rate of profit ontotal cost in Dept. A is 33½% and in Dept. B is 37½%.
Although the rate of profit is higher in Dept, B, the top management is accused of fixing the transfer price arbitrarily. The similar product of Dept B can be bought from market at Tk. 90 each. The overhead cost of Dept. A consists of direct departmental fixed overhead of Tk. 4 per unit and allocated fixed overhead of Tk. 10 per unit.
Required:
(i) Is the above transfer price justified? Give your argument;
(ii) What would be the effect it transfer is made at market price?;
(iii) If transport cost for buying goods from outside is Tk. 10 per unit, would the situation change in case of the transfer price being fixed inclusive of transportation cost?

Problem-17 জাবি. ২০১৯ ২০২২
Singer Company produces blenders and coffee makers. During the past year, the company produced and sold 1,00,000 blenders and 25,000 coffee makers. Fixed cost for singer totaled Tk. 2,50,000 of which Tk. 90,000 can be avoided if the
blenders are not produced and Tk. 45,000 can be avoided if the coffee makers are not produced. Revenue and variable cost information is as follows:

Required:
(i) Prepare product line income statements segregate direct and common fixed costs.
(ii) What would be the effect on firm’s profit–
(a) If the coffee maker line is dropped?
(b) If the blender line is dropped?
(iii) What would be the effect on firm’s profit if additional 10,000 blenders could be produced (Using existing capacity)
and sold for Tk.22.00 on a special order basis assuming that existing sales would be unaffected.

Problem-18 জাবি. ২০১৮
The BL inc. has two division namely B and L. B division sells 20% of its products to the outside customers @ Tk. 4 per unit and transfers the rest to L division. The cost data of B division for the current batch is given below:

You are required to determine:
(a) Transfer prices in each of the following methods :
(i) Market price
(ii) Market price less selling and distribution expenses
(iii) 20% net profit on sales
(iv) 40% mark up on production cost
(b) Net profit of B division under a (iv) i. e. 40% Mark up method.

Problem-19 জাবি. ২০২১
The BD inc. has two division namely B and D. B division sells 20% of its products to the outside customers @ Tk. 4 per unit and transfer the rest to D division. The cost data of B division for the current batch is given below:

You are required to determine:
(a) Transfer prices in each of the following method:
(i) Market pricę.
(ii) Market price less selling and distribution expenses.
(iii) 20% net profit on sales.
(iv) 40% mark up on production cost.
(b) Net profit of B division under (iv) i, e. 40% Mark up method.

Problem-20 ঢাবি. ২০১৪
Gazi Ltd. has a Valve Division that manufactures and sells a standard Value: Capacity in Units 1,00,000; Selling price to outside customers Tk. 60; Variable cost per unit Tk. 32; Fixed cost per unit (based on capacity) Tk. 18. The company has a pump division that could use this value in one of its pumps. The pump division is currently purchasing 10,000 values per year from an overseas supplier at a cost of Tk. 54 valve.
Required:
(i) Assume that valve division has ample idle capacity to handle all ofthe pump Division’s needs. What is the acceptable range, if any, for the transfer price between the two divisions.
(ii) Assume that Valve division is selling all of the valves that it can produce to outside customers. What is the acceptable range, if any, for the transfer price between the two division?
(iii) Assume again that the Valve Division is selling all of the valves that it can produce to outside customers. Also assume that Tk. 6 in variable expenses can be avoided on transfers within the company due to reduced selling costs. what is the acceptable range, if any, for thes transfer between the two divisions?

Problem-21 জাবি. ২০২২
Collyer products Inc. has a valve division that manufactures and sells a standard value as follows:

The company has a pump division that could use this value in one of its pumps. The pump division is currently purchasing 10,000 valves per year from an overseas supplier at a cost of Tk. 29 per valve.
Required:
(i) Assume that the valve division has ample idle capacity to handle all of the pump division’s needs. What is the acceptable range, if any, for the transfer price between the two divisions?
(ii) Assume that the valve division is selling all of the valves that it can produce to outside customers. What is the acceptable range, if any, for the transfer price between the two divisions?
(iii) ‘Assume again that valve division is selling all of the valves that it can produce to outside customers. Also assume that Tk. 3 in variable expenses can be avoided on transfer within the company, due to reduced selling costs. What is the acceptable range, if any, for the transfer price between the two divisions?

Problem-22 ঢাবি. ২০১৫
Hasin is the managing partner of a business that has just finished building a 60 room motel. Hasin anticipates that he will rent these rooms for 15,000 nights next year (or 15,000 room nights). All rooms are similar and will rent for same price. Hasin estimates the following operating cost for next year:

The capital invested in the motel is Tk. 18,00,000, The partnership’s target return on investment is 25%. Hasin expects demand for rooms to be uniform throughout the year. He plans to price the rooms at full cost plus a markup on full cost to
earn the target return on investment.
Required:
(i) What price should Hasin charge for a room night? What is the markup as a percentage ofthe full cost of a room night?
(ii) Hasin’s market research indicates that if the price of a room night determined in requirement (i) above is reduced by 10%, the expected number of room nights Hasin could rent would increase by 10%. Should Hasin reduce price by 10%? Show your calculations.