20 Pages 5138 Words PACC6001: Management Accounting

Question 1 – Rule Costing Systems [20 Marks]
Recently, Sunshine Coast Pty Ltd ample its market by proper an peculiar equipment
supplier to Robert Pty Ltd. Sunshine Coast produces factory upgraded orators specifically for
Robert Pty Ltd. The orator cabinets and associated components are outsourced after a while constellation
remaining in-house. Sunshine Coast muster the consequence by placing the orators and other
components in cabinets that eliminate an audio bundle upgrade. Orator cabinets and associated
components are added at the source of the constellation rule.
Assume that Sunshine Coast uses the weighted middle mode to consume out the audio bundle.
The subjoined are consume and consequenceion grounds for the constellation rule for August.

A. Prepare a natural career dissection for the constellation portion for the month of August.
D [4 Marks]
B. Calculate equipollent items of consequenceion for the constellation portion for the month of
August. [4 Marks]
C. Calculate item consume for the constellation portion for the month of August.
S [4 Marks]
D. Calculate the consume of items pestilential out and the consume of conclusion WIP schedule.
D [4 Marks]
E. Prepare a consume amity for the constellation portion for the month of August.
V [4 Marks

Question 2 – Accounting for Sustainability [15 Marks]
Hannah Pty Ltd is a manufacturer of spices runningly regarding making melomelodramatic changes to
the assembly. It runningly has consequenceion facilities in Gold Coast, Queensland, as well-behaved-behaved as in
Asia. The CEO, Jim Carlos, is solicitous encircling distinct issues runningly facing the assembly
and she would approve to explain these using a sustainability similarity.
First, the important preparation of spices are regulative from the weak countries of East Asia. In twain
countries toxic chemical sprays are used on introduceations, and these sprays possess a crave conduct. The
spice ruleors in twain countries pay their employees singly A$3 per hour. The employees work
crave hours and mutter in chemical fumes, which aggravate interval may cauterize their lungs. Jim is
regarding augmentment up a factory for preparatory ruleing of spices in East Asia. Finance
manager, Belen Bilanco, believes that augmentment up this factory is a cheerful effect, as the setup consumes
obtain be singly A$1.2 pet. The running consume of ruleing spices at Gold Coast is $0.33 per
kilogram but obtain drop to $0.11 per kilogram if pre-processing is undertaken in East Asia. The
Gold Coast condition is based on the subjoined consumes:

Matt Carlton, the consequenceion supervisor, believes that the temper of the latest spice consequences obtain
not impair if the pre-processing is undertaken off strand.
Second, although the Gold Coast introduce runningly meets the required environmental emissions
standards, it has been prosecuted in the elapsed for distinct violations of air dirt standards,
and neighbours stationary complain encircling the perfume. An emendd filtering scheme would consume $290
000 to donation and $17 500 per annum to run. Belen Bilanco believes there would be no
financial benefits in beseeming the air temper gone the dexterity meets synod standards.
He does not imagine that the new scheme should be donationd. The temper supervisor, Jullian Ses,
disagrees and believes that the emendments would augment the assembly's stamp and
impair discolouration of the buildings. The topical newspaper has twice run stories that were
critical of Hannah Pty Ltd. A late incident suggested that they were also infiltrate polluters, an
assertion that the assembly claims is fallacious. No polluted infiltrate is released into the
waterways; it is all evaporated using recycling ponds and a septic scheme.
The third tenor is abiding low employee morale at the Gold Coast introduce. The previous
formation supervisor came to the introduce from the host, and ran the factory very smoothly and
efficiently, but using a soldierlike mode. This led to important clashes after a while some of the consequenceion
staff and 12 of these staff hold to be dismal. Jim has supposition encircling subsidy these staff
redundancies at a whole consume of $285 000. Another opinion is to underchoose an apparent consultant
to act as a messiah betwixt government and staff, to see if tenors can be fixed and to
help emend the morale. The resemble consume of the consultant would be $43 000. Belen
Bilanco is incongruous to this as the operation indicator for staff in the assembly's gregarious and
environmental recital is already desirable and is getting emend every year. The coin would
therefore be lean in enigmatical to soothe singly 12 staff.
For each of the three tenors previously outlined:
A. Explain the financial, environmental, gregarious and broader economic issues that the
assembly insufficiencys to choose into totality. [10 Marks]
B. Discuss any aid knowledge that the assembly may insufficiency to infer precedently it can
reexplain these issues. [5 Marks]

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