السعادة
23-10-2018, 08:21 AM
حل واجبات الجامعة العربية المفتوحة
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لجميع فروع الجامعة ولجميع التخصصات ولجميع المواد
حلول نموذجية مضمونة وغير مكررة - قسم خاص للتربية
KSA-Kuwait - Bahrain -Oman - Jordon -Lebanon -Egypt-Sudan
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حل واجب الجامعة العربية المفتوحة
حل واجبات الجامعة العربية المفتوحة 00966542495275
ايميل : smsm.hamdy66@yahoo.com
واتس اب: OO966.5.4.2.4.9.5.2.7.5
[/SIZE]
Arab Open University
B292: TMA – Fall Semester 2018/2019
Cut-Off Date: 30/11/2018
About TMA:
The TMA covers the management accounting concepts and practices in the businesses. It is marked out of 100 and is worth 20% of the overall assessment component. It is intended to assess students’ understanding of one of the important concepts in management accounting which has emerged as an alternative to the traditional costing approaches -ABC model. The ABC approach is concerned with minimizing the distortions in assessing the product costs arising from the use of different cost allocation methods. In addition to enabling organizations to attain more accurate costing, the ABC approach will contribute to better pricing and profitability measurement. Modern technology has enabled organizations to apply . This TMA requires you to apply the course concepts. The TMA learning objectives are intended to:
➢ Enhance student ability to understand the benefits of ABC approach.
➢ To emphasize the importance of ABC to the company.
➢ Assess students’ understanding of key learning points within unit 3.
➢ Increase the students’ knowledge about ABC inventory control techniques that focus on better cost measurement.
➢ Assess student’s ability to understand the conditions that must be applied for ABC to work well.
➢ Develop students’ communication skills, such as memo writing, essay writing, analysis and presentation of material.
➢ Develop the ability to understand and interact with the nature of the managerial accounting tools in reality.
The TMA requires you to:
1- Review various study sessions beside the supplementary materials.
2- Conduct a simple information search using the internet.
3- Present your findings in not more than 1500 words ± 10%.
4- You should use a Microsoft Office Word/excel and Times New Roman Font of 12 points.
5- You should read and follow the instructions below carefully. Each part of the process will carry marks for the assignment.
Criteria for Grade Distribution:
Criteria Content Referencing
(to deduct) Structure and Presentation of ideas
(to deduct) Total marks
Marks 100 (5) (5)
Part A
Managerial Accounting for Pearson Company
Pearson Company is one of the leading automobile manufacturing companies in Middle East region. The company has been known for providing best quality products and highest standards of service level for the possible selling price. Pearson’s products have been most liked by customers who are in different age groups say 18 – 55 years. The Company has been trying its best to sustain its competitive edge through its products and pricing structure.
This company has three major divisions and each division has a top accountant called the controller, and the management accounting that is done in these divisions comes under the leadership of the controller. On the other hand, the controller usually reports to the vice president of finance for the division who, in turn, reports to the division’s president and/or overall chief financial officer (CFO). All of these individuals are responsible for the flow of good accounting information that supports the planning, control, and evaluation work that takes place within the organization.
The need for Management Accountant
The company’s top executives always felt that they need a management accountant in particular in order to fetch good accounting reports and data for making good decisions and to have good planning about the activities to be implemented.
Required
(1) Pearson Company is in need of a Management Accountant. The CEO of Pearson has read widely that management accounting systems provide information, both financial and non-financial to managers and employees inside an organization.
In the above context, explain management accounting and explain how management accounting helps organizations in planning, decision making and controlling functions (40 marks)
PART B
The Activity-based costing
While a form of ABC was being used by General Electric back in the sixties, widespread use of ABC didn't began in the United States until the late eighties. The early focus of ABC was on developing more reliable product cost numbers to improve firms' product-related strategies (e.g., pricing, product profitability, and product emphasis). But more recently, companies have found activity-based management to be of even greater profit.
Required:
1- Why change to ABC? What is different about the competitive, product, and process environment today that would cause a company to consider implementing an ABC system?(15 marks)
2- Give examples of how an ABC system can result in more reliable products costs than conventional labor-based product costing system.( 15 marks)
3- Why did the use of ABC change from a focus on generating more accurate product cost numbers to a greater emphasis on its use for cost planning and cost reduction?( 15 marks)
4- Explain briefly how activity-based costing (ABC) affects cost-volume-profit analysis.( 15 marks)
End of TMA
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حل واجبات الجامعه العربية المفتوحه مع الشرح
لجميع فروع الجامعة ولجميع التخصصات ولجميع المواد
حلول نموذجية مضمونة وغير مكررة - قسم خاص للتربية
KSA-Kuwait - Bahrain -Oman - Jordon -Lebanon -Egypt-Sudan
الكويت البحرين عمان الأردن لبنان مصر البحرين حائل الرياض الدمام جدة المدينة المنورة الاحساء
(.turnitin./ ) فحص التشابه وفقا لنظام الجامعة عن طريق موقع كشف التشابه
اتصل : - OO966542495275
واتس اب: 00966542495275+
ايميل : smsm.hamdy66@yahoo.com
حل واجب الجامعة العربية المفتوحة
حل واجبات الجامعة العربية المفتوحة 00966542495275
ايميل : smsm.hamdy66@yahoo.com
واتس اب: OO966.5.4.2.4.9.5.2.7.5
[/SIZE]
Arab Open University
B292: TMA – Fall Semester 2018/2019
Cut-Off Date: 30/11/2018
About TMA:
The TMA covers the management accounting concepts and practices in the businesses. It is marked out of 100 and is worth 20% of the overall assessment component. It is intended to assess students’ understanding of one of the important concepts in management accounting which has emerged as an alternative to the traditional costing approaches -ABC model. The ABC approach is concerned with minimizing the distortions in assessing the product costs arising from the use of different cost allocation methods. In addition to enabling organizations to attain more accurate costing, the ABC approach will contribute to better pricing and profitability measurement. Modern technology has enabled organizations to apply . This TMA requires you to apply the course concepts. The TMA learning objectives are intended to:
➢ Enhance student ability to understand the benefits of ABC approach.
➢ To emphasize the importance of ABC to the company.
➢ Assess students’ understanding of key learning points within unit 3.
➢ Increase the students’ knowledge about ABC inventory control techniques that focus on better cost measurement.
➢ Assess student’s ability to understand the conditions that must be applied for ABC to work well.
➢ Develop students’ communication skills, such as memo writing, essay writing, analysis and presentation of material.
➢ Develop the ability to understand and interact with the nature of the managerial accounting tools in reality.
The TMA requires you to:
1- Review various study sessions beside the supplementary materials.
2- Conduct a simple information search using the internet.
3- Present your findings in not more than 1500 words ± 10%.
4- You should use a Microsoft Office Word/excel and Times New Roman Font of 12 points.
5- You should read and follow the instructions below carefully. Each part of the process will carry marks for the assignment.
Criteria for Grade Distribution:
Criteria Content Referencing
(to deduct) Structure and Presentation of ideas
(to deduct) Total marks
Marks 100 (5) (5)
Part A
Managerial Accounting for Pearson Company
Pearson Company is one of the leading automobile manufacturing companies in Middle East region. The company has been known for providing best quality products and highest standards of service level for the possible selling price. Pearson’s products have been most liked by customers who are in different age groups say 18 – 55 years. The Company has been trying its best to sustain its competitive edge through its products and pricing structure.
This company has three major divisions and each division has a top accountant called the controller, and the management accounting that is done in these divisions comes under the leadership of the controller. On the other hand, the controller usually reports to the vice president of finance for the division who, in turn, reports to the division’s president and/or overall chief financial officer (CFO). All of these individuals are responsible for the flow of good accounting information that supports the planning, control, and evaluation work that takes place within the organization.
The need for Management Accountant
The company’s top executives always felt that they need a management accountant in particular in order to fetch good accounting reports and data for making good decisions and to have good planning about the activities to be implemented.
Required
(1) Pearson Company is in need of a Management Accountant. The CEO of Pearson has read widely that management accounting systems provide information, both financial and non-financial to managers and employees inside an organization.
In the above context, explain management accounting and explain how management accounting helps organizations in planning, decision making and controlling functions (40 marks)
PART B
The Activity-based costing
While a form of ABC was being used by General Electric back in the sixties, widespread use of ABC didn't began in the United States until the late eighties. The early focus of ABC was on developing more reliable product cost numbers to improve firms' product-related strategies (e.g., pricing, product profitability, and product emphasis). But more recently, companies have found activity-based management to be of even greater profit.
Required:
1- Why change to ABC? What is different about the competitive, product, and process environment today that would cause a company to consider implementing an ABC system?(15 marks)
2- Give examples of how an ABC system can result in more reliable products costs than conventional labor-based product costing system.( 15 marks)
3- Why did the use of ABC change from a focus on generating more accurate product cost numbers to a greater emphasis on its use for cost planning and cost reduction?( 15 marks)
4- Explain briefly how activity-based costing (ABC) affects cost-volume-profit analysis.( 15 marks)
End of TMA
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