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ACCT7107 Assessment
创建日期：2024-05-13 16:38:34
所属分类：会计Accounting
标签： ACCT7107
Assessment

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ACCT7107 Two-part Case Assignment Part 2 

Dakota Office Products (DOP)
Case Assessment Questions – PART 2 (51 marks)

Case Analysis
1. Answer Q1-3 by taking into account the three elements to consider in the choice of a
product costing system, i.e. (1) methods of cost accumulation and assignment, (2)
measurement basis, and (3) inventory valuation method. [Hint: keep in mind that DOP is
a merchandiser, not a manufacturer.]
Q1: What is the most suitable method of cost accumulation for DOP? Provide
justification to your answer. (Word limit: < 40 words; 4 marks)
2. What is the most suitable method to allocate indirect costs in DOP? Provide
justifications to your answer with reference to the case information. (Word limit < 100; 8
marks)
3. Is the choice of the inventory valuation method relevant to DOP’s decision on the
business’ choice of a costing system? Provide justification to your answer. (Word limit <
45; 3 marks)
4. Would DOP’s current chosen costing system provide accurate cost information if DOP
maintains the same customer base but reduces its product range to become a single-
product company (i.e., to specialise in selling only one office product)? Answer “Yes” or
“No”. Justify your yes/no response by explaining why cost distortion would or would not
occur in the single-product scenario. [Hint: carefully consider what drives the
accumulation of indirect costs in DOP.] (Word limit < 80; 5 marks)
5. Exhibit 3 identifies the ABC cost pools by indicating the appropriate choice of allocation
bases. Provide the following information for each ABC cost pool:
a) The total costs in the pool after the first-stage allocation but before the second-stage
allocation – show full calculation if the pool contains multiple cost items.
b) The quantity of the chosen allocation base to be used in the second stage allocation.
For example, the costs in one of the cost pools is to be allocated by the number of
cartons shipped by commercial freight. You should provide your response in relation to
this pool as the parts in blue in the table below.
Cost pool as identified by
the chosen allocation base
as per Exhibit 3
a) Total costs
b) Quantity of
allocation base
Number of cartons shipped
by commercial freight
Total commercial freight
costs = $450,000
Number of cartons
shipped by commercial
freight = 75,000
Provide your answers by completing the table provided. (7.5 marks)
6. If DOP currently operates at a level that is well below its full supply capacity and have
made the decision to allocate its fixed OH costs by the average sales volume in the past
five years, how would this decision impact on the business’ pricing and profitability? [Hint:
Consider different types of capacity concepts in relation to supply and demand.] (Word
limit <100; 6 marks)
7. (a) Discuss the cost(s) and benefit(s) of introducing the desktop delivery service. (Word
count < 80; 5 marks), and (b) justify whether you would or would not recommend the
discontinuation of this service (Word limit < 80; 5 marks)

8. What is DOP’s current pricing method? Discuss whether the current choice of pricing
method is appropriate by considering DOP’s competitive environment. [Hint: If the
ACCT7107 Two-part Case Assignment Part 2 Semester 2, 2022
current pricing system is not appropriate, you should suggest a suitable pricing method for
DOP as part of your justification.] (Word limit < 90; 6 marks)
9. Provide one actionable recommendation to increase customer profitability in relation
to Customer B. (1.5 marks)
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关键词一 关键词二 关键词三 关键词四 关键词五 和法规和的发更好的风格和 ECON 615 FINC 612 CSC148 COMP 639 ACCT 203 ACCT 211 PSYC 101 MTH2009 COMP52315 PSYCO 432 statistics MATH4063 11 xxx 1 MA1MSP MAST30028 MATH3888 CS341 EEE30002 ES2F5 MCD4160 CC0933 ECON 1101 MCHM3001 CHEM3118 COMMGMT 2511 COMP41280 STAT 631 24T1 IRE379 SENG365 ECON433 FIT3139 MATH4602 LING5621M FINS5516 ECON3208 MN2177 L2 SM EEET1415 Finance DS4023 COMP3004 7CCSMRTS K1S5B6 Stat230 CSCI4211 CSI2132 ECON30130 MAS6100 ENVS222 COM2107 INFO1112 STAT 4004 FIT2100 comp2022 COMP4691 Physics 307 Econ 659 probability CSCI316 fir29 CSCI203 COMP3160 COMP6714 INFO1113 Physics 7B Physics Photonics S203031 STAT2005 COMP90015 CSCI 2110 CSCC46 Information CSC477 COMP4650 Statistical COMP 346 COMP1017 ELEC340 MATH1007 Programming function STAT 244 CS 134 Java cse13s Math 108A FW20 ECON3389 CSE 130 Science 331 COMP9020 engineering COSC 445 CSE 5523 GAME2012 visualization MATH 235 Math 370 CSC343 COGS 108 EE524 COMP10200 STAT 416 3FK4 MSCI 311 ECON6113 ACC40700 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