F5 Performance management 業績管理這門科目將在2014年12月份迎來考試的改革，下面網校和學員們一下來分享一下ACCA官方網站刊登出來的部分樣題。

A company manufactures a product which requires four hours per unit of machine time. Machine time is a bottleneck resource as there are only ten machines which are available for 12 hours per day, five days per week. The product has a selling price of $130 per unit, direct material costs of $50 per unit, labour costs of $40 per unit and factory overhead costs of $20 per unit. These costs are based on weekly production and sales of 150 units.

What is the throughput accounting ratio (to 2 decimal places)?

A 1•33

B 2•00

C 0•75

D 0•31

這是選自其中一道題干比較長的試題，來為學員們作為參考。學員們在考試的時候，如果碰到了類似題干較長的題目的時候，不用慌張。首先要做的就是明確問題中想考到的知識點道題是什么，本題的問法比較明確，就是考怎樣計算throughput accounting ratio，所以，學員們第一步就是先要反映出計算throughput accounting ratio的公式是什么，即Return per limiting factor/Limiting factor cost per hour。

這樣，再根據分子和分母分別去找題目中對應的數據進行相應的計算，切不可一拿到題目就開始盲目的計算和羅列數據，這樣會導致學員們迷失計算方向，或者因為數據過多而喪失計算的準確性和浪費時間。

Truffle Co makes high quality, hand-made chocolate truffles which it sells to a local retailer. All chocolates are made in batches of 16, to fit the standard boxes supplied by the retailer. The standard cost of labour for each batch is $6•00and the standard labour time for each batch is half an hour. In November, Truffle Co had budgeted production of 24,000 batches; actual production was only 20,500 batches. 12,000 labour hours were used to complete the work and there was no idle time. All workers were paid for their actual hours worked. The actual total labour cost for November was $136,800. The production manager at Truffle Co has no input into the budgeting process.

At the end of October, the managing director decided to hold a meeting and offer staff the choice of either accepting a 5% pay cut or facing a certain number of redundancies. All staff subsequently agreed to accept the 5% pay cut with immediate effect. At the same time, the retailer requested that the truffles be made slightly softer. This change was implemented immediately and made the chocolates more difficult to shape. When recipe changes such as these are made, it takes time before the workers become used to working with the new ingredient mix, making the process 20% slower for at least the first month of the new operation. The standard costing system is only updated once a year in June and no changes are ever made to the system outside of this.

Required:

(a) Calculate the following variances for Truffle Co:

(i) Labour rate planning variance

(ii) Labour rate operational variance

(iii) Labour efficiency planning variance

(iv) Labour efficiency operational variance (8 marks)

(b) Assess the performance of the production manager for the month of November. (7 marks)

除了新增加的選擇題以外，F5的考試依然保持了原有的綜合題題型，即融計算和寫作于一道題中。所以，在這里建議學員們在準備考試的過程中，不能僅僅把選擇題當作選擇題來做，而是實在地當作計算題一步一步的來算，其中不懂的步驟還是要對待以前的綜合體一樣多問幾個為什么，甚至當算出throughput accounting ratio的時候，還要問問自己這個比率能體現什么情況等。