Chương 4
Chương 4
Câu 6: Division A achieves a current ROI of 15%, which is higher than the minimum
desired rate of return of division A by 3%. Division A has a new investment
opportunity that requires investment assets of $30,000.00 which will generate revenue
of $20,000 and incur costs of $15,800. If Division A’s performance is evaluated based
on RI, the opinion of the division A’s manager about this investment opportunity is:
A. Reject this investment opportunity because the ROI of the investment
opportunity is lower than the current ROI
B. Accept this investment opportunity because the RI of division A is now $600
C. Accept this investment opportunity ROI of investment opportunity is greater
than minimum ROI
D. All are in correct
Câu 7: Division A produces a part for sale to an external customer that has the
following information:
Câu 9: In division A of company X, the year 20x9 has the operating profit higher than
residual profit(RI) by $150,000; Minimum desired rate of return is 10%. Total assets
of division A in 20x9 are:
A. $150,000
B. $1,000,000
C. $1,500,000
D. Unable to determine
Câu 10: A corporation has two companies. Company a is able to consume a maximum
production capacity of $80,000 units of product X with a selling price of $30/u, and
variable costs of $8/u. Instead of buying from outside with a unit price of $27,
company B proposed company A internally transfer 5,000 units of product X. At that
time, company A will save variable sales commission of $2/unit. As a result:
A. The internal transfer price should be in the range of (16,27)
B. Insufficient information to makr an internal transfer decision
C. It is profitable for the Corporation to make an internal transfer between two
companies A and B at the price of $2020/unit
D. It is unprofitable for the Corporation to make an internal transfer between two
companies A and B