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    ACCA考试真题:业绩管理F5 31题
    考试吧 2018-02-12 17:24:52 评论(0)条

      Section C – Both questions are compulsory and MUST be attempted

      Please write your answers to all parts of these questions on the lined pages within the Candidate Answer Booklet.

      31 Jungle Co is a very successful multinational retail company. It has been selling a large range of household and electronic goods for some years. One year ago, it began using new suppliers from the country of Slabak, where labour is very cheap, for many of its household goods. In 20X4, Jungle Co also became a major provider of ‘cloud computing’ services, investing heavily in cloud technology. These services provide customers with a way of storing and accessing data and programs over the internet rather than on their computers’ hard drives.

      All Jungle Co customers have the option to sign up for the company’s ‘Gold’ membership service, which provides next day delivery on all orders, in return for an annual service fee of $40. In September 20X5, Jungle Co formed its own logistics company and took over the delivery of all of its parcels, instead of using the services of international delivery companies.

      Over the last year, there has been worldwide growth in the electronic goods market of 20%. Average growth rates and gross profit margins for cloud computing service providers have been 50% and 80% respectively in the last year. Jungle Co’s prices have remained stable year on year for all sectors of its business, with price competitiveness being crucial to its continuing success as the leading global electronic retailer.

      The following information is available for Jungle Co for the last two financial years:

    Notes 31 August 20X6 31 August 20X5
    $’000 $’000
    Revenue 1 94,660 82,320
    Cost of sales 2 (54,531) (51,708)
    ––––––– –––––––
    Gross profit 40,129 30,612
    Administration expenses 3 (2,760) (1,720)
    Distribution expenses (13,420) (13,180)
    Other operating expenses (140) (110)
    ––––––– –––––––
    Net profit 23,809 15,602
    ––––––– –––––––
    Notes
    1. Breakdown of revenue
    31 August 20X6 31 August 20X5
    $’000 $’000
    Household goods 38,990 41,160
    Electronic goods 41,870 32,640
    Cloud computing services 12,400 6,520
    Gold membership fees 1,400 2,000
    ––––––– –––––––
    94,660 82,320
    ––––––– –––––––

    2. Breakdown of cost of sales

    31 August 20X6 31 August 20X5
    $’000 $’000
    Household goods 23,394 28,812
    Electronic goods 26,797 21,216
    Cloud computing services 4,240 1,580
    Gold membership fees 100 100
    ––––––– –––––––
    54,531 51,708
    ––––––– –––––––

      3. Administration expenses

      Included in these costs are the costs of running the customer service department ($860,000 in 20X5; $1,900,000 in 20X6.) This department deals with customer complaints.

    31 August 20X6 31 August 20X5
    Percentage of orders delivered on time 74% 92%
    No. of customer complaints 1,400,000 320,000
    No. of customers 7,100,000 6,500,000
    Percentage of late ‘Gold’ member deliveries 14·00% 2·00%

      4. Non-financial data

      31 August 20X631 August 20X5

      Percentage of orders delivered on time74%92%

      No. of customer complaints1,400,000320,000

      No. of customers7,100,0006,500,000

      Percentage of late ‘Gold’ member deliveries14·00%2·00%

      Required:

      Discuss the financial and non-financial performance of Jungle Co for the year ending 31 August 20X6.

      Note: There are 7 marks available for calculations and 13 marks available for discussion.

      (20 marks)

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