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Thema: Fachprüfung Februar 2013 (Grundlagen)

  1. #1
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    Fachprüfung Februar 2013 (Grundlagen)

    hallo, wer hat denn alles im Februar die Gesamtprüfung geschrieben? kann sich vielleicht noch jemand erinnern, was alles gefragt wurde? theoriefragen + Rechnungen? waren einige Rechnungen schon bekannt, aus früheren Klausuren oder dem Proseminar? wär total lieb wenn uns das jemand mitteilen könnte glg

  2. #2
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    Question 1 [12 points]

    Please provide a clear answer to the following questions. Write full sentences, not just “keywords”.
    [4 points each]

    a) What is meant by the “arm’s length principle” that the OECD defines for transfer pricing? Why does this
    principle exist and through which methods can it be operationalized?

    b) What is meant by the “controllability principle” and what is the rationale behind it? In practice, do we
    usually observe “perfect” controllability? Why (not)?

    c) Imagine that you are hired by a supermarket chain (such as Spar, MPreis, or Rewe) to manage the
    firm’s “working capital”. What does this mean for you? What are the things that you are likely to
    investigate and what would be your objectives?

    Question 2 [11 points]
    Tyrolia is a manufacturing firm with several divisions that manufacture different types of products. The
    divisions are run as profit centres. Division Alpha currently produces three products (A, B, C) which are
    manufactured on the same production facilities. Each product uses the production capacity to a different
    extent. The following values apply for the last period (2012):
    A B C Total
    Direct costs / unit (€) 130 140 125
    Sales price / unit (€) 210 190 180
    Factory‐wide fixed overhead costs (€) 600 000
    Capacity utilization per unit 8 min. 4 min. 5 min.
    Last period’s production and sales volume (units) 9 000 10 000 7 000
    Total available capacity per year is 3000 hours. For 2013, Alpha has already received customer orders (or
    requests) in the following amounts: Product A: 10,000 units; product B: 15,000 units; product C: 8,000
    units. These values can be considered the planned values for 2013. All other things are expected to remain
    the same as in 2012 (see table above).

    a) Is Alpha planning to operate at full capacity in 2013? (Show the necessary calculations) (2 points)
    b) What is Alpha’s planned profit for 2013? (3 points)

    Imagine that, at the beginning of 2013, the manager of Division Beta asks the manager of Division Alpha to
    produce an intermediate product (D) for her division. Division Beta needs this intermediate product for the
    production of its own products and has recently experienced some difficulties with existing suppliers.
    Division Alpha is able to produce product D on the same facilities and with existing know‐how. However,
    the divisional manager of Alpha emphasizes that his division has already secured a lot of customer orders
    for its other products (A, B, C) and does not want to be worse off when replacing some of this production
    with product D. He collects the following information on product D:
    Beta’s required volume of product D in 2013 1000 units
    Capacity utilization per unit of D (in Alpha) 5 min.
    Direct cost per unit of D (in Alpha) 100 €

    c) Assume that division Alpha decides to provide product D for division Beta in 2013 without
    increasing its existing capacity. The volume of which product (A, B or C) should be reduced to make
    place for product D? (Show the necessary calculations) (3 points)

    d) Using your answer from question c), calculate the minimum acceptable transfer price that the
    manager of division Alpha should accept for one unit of product D. (3 points)

    Question 3 [7 points]
    Sunrise Inc. produces large quantities of one particular electronic part that is used in the manufacturing of
    cars. The product goes through different stages of production, in each of which it incurs material and
    labour costs as well as costs for depreciation and other production overheads.
    There are two inventory points in the production process: when a unit has passed the first one, it is
    completed to 50% in terms of all costs (work‐in‐process); when a unit has passed the second one, it is
    completed to 100% (finished goods).
    The table below provides information on inventory and production during the month of January. The
    “units” refer to physical units. There were no scrap units [Ausschuss].
    Units Value (€)
    Work in process inventory, 1 January 50,000 100,000
    Finished goods inventory, 1 January 60,000 240,000
    Started during January 200,000
    Work in process inventory, 31 January 70,000
    Finished goods inventory, 31 January 100,000

    Total costs in production in the month of January amounted to € 1,000,000.

    Using the weighted average method of process costing, calculate the costs of goods sold for the month of
    January.



    Hoffe, das hilft einigen von euch. Über postings jeglicher Ausarbeitung bin ich mehr als erfreut!!

  3. #3
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    vielen dank meniska.... hat vielleicht jemand eine Ahnung wie man die 3. aufgabe rechnet??? danke schonmal

  4. #4
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    Hier ein Vorschlag für Aufgabe 2)
    a)10000x 8 min + 15000x 4min + 8000x 5 min= 180000 min = 3000 h => somit ist die Kapazität von 3000 h pro Jahr voll ausgelastet
    b) Profit: 210x10000+190x15000+180x8000-130x10000-140x15000-125x7000-600000= 1515000 Profit
    c)Es muss das Produkt A mit dem geringsten DB pro min (210-130):8min= 10 ersetzt werden durch D
    d)Der minimale Transferprice muss deshalb auch mindestens so hoch sein wie der DB pro Engpasseinheit von A-> also 10 per unit
    Was meint ihr dazu, hat jemand andre Vorschläge?

  5. #5
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    Aufgabe 3 Vorschlag, bin aber au nich ganz sicher:
    100000 Euro + 240000 Euro+ 1000000 Euro= 1340000 Euro
    1340000 Euro: (200000 units+ 25000 EU+ 60000 units)=4,702 per EU
    Verkaufte units im Januar: 310000-170000= 140000 units => COGS = 4,702 Eurox 140000 units= 658280 Euro
    Kann wer sagen ob das so stimmt?

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