MULTIPLE QUESTION

1. What is the objects of Business analysis?

A. Economic phenomena
B. Economic indicators
C. Economic factors
D. Result of business and the factor influenced business performance
2. Base on the cause of BA criterias, they are diviced to:
A. Quantity factor and quality factor
B. Positive factor and negative factor
C. Subjective factor and objective factor
D. All of them
3. Base on the measure of BA criterias, they are diviced to:
A. Quantity factor and quality factor
B. Positive factor and negative factor
C. Subjective factor and objective factor
D. All of them
4. Base on the direction of BA criterias, they are diviced to:
A. Quantity factor and quality factor
B. Positive factor and negative factor
C. Subjective factor and objective factor
D. All of them
5. The method is used to analyse the relationship between direct labor cost,
direct labor hour, number of product and cost of labor hours.
A. Comparison method and continuous replacement method
B. Comparison method and numberical difference method
C. Continuous replacement method and numberical difference method
D. Comparison method and continuous replacement method or numberical
difference method
6. Which is the most suitable method applied to analyse this criteria? “Gross
profit = Sale revenue – cost of good sold”
 A. Comparison method
B. Continuous replacement method
C. Numberical difference method
D. Comparison method and Continuous replacement method
7. What is business analysis?
A. Divice business activities into components
B. Show the nature of business phenomenan
C. Support managers to make business decisions
D. All of them
8. Which sequence is correct?
A. General evaluation, offer solutions and analyze economic criteria
B. Offer solutions, analyze criteria and evaluation
C. General evaluation, analyze and offer solutions
D. Analyze economic criteria, offer solutions and general evaluation
9. Which is elements in this relationship? “Total salary fund = No. of worker x
No. of workday x workday unit price”
A. Total salary fund
B. No. of worker
C. No. of woker, No. of workday, workday unit price
D. Total salary fund and No. of woker, No. of workday, workday unit price
10. In comparision method we have two type of figure.
A. Absolute figure
B. Relative figure
C. Both of them
D. None of them
 EXCERCISES

Exercise 1.1:

X Ltd has following information:

Plan Actual
Sale volume 190 180
Unit sale price 10,000 11,000
Question:

1. Use simple comparison method to evaluate sale revenue.

2. Estimate the impact of sale volume, unit sale price on sale revenue.
3. Speculate the cause of the impacts and offer suitable solution to improve revenue.

Exercise 1.2:

Y Ltd has following information:

Quarter 1 Quarter 2
Production volume (product) 1,300 1,200
Labor usage standard (h) 8 7.8
Labor cost per hour (£) 5,000 5,500
Question:

1. Analyze direct labor cost based on the information above.

2. Speculate the cause of the impacts and offer suitable solution to reduce direct labor
cost.

Exercise 1.3:

S Ltd has following information:

201N-1 201N
Total product cost 4,200,000 4,500,000
Opening inventory 1,200,000 2,500,000
Closing inventory 2,500,000 3,000,000
Question:

1. Measure the impact of each elements on total product cost.

2. Speculate the cause of the impacts and offer suitable solution to reduce inventory.

Exercise 1.4.

201N-1 201N
Total value of production (£000) 224,000 240,084
Number of worker per year (people) 500 600
Number of working day each worker in a year (days) 280 270
Number of working hours each worker in a day (hours) 8.0 7.8
Question: Measure the impact of each factors on Total value of production
 MULTIPLE QUESTION

11. What is not a content of supply activities analysis?

A. Quantity
B. Quality
C. Productivity
D. Schedule
12. If company A has too many types of goods supplied, quantity analysis will
be applied to
A. All types of goods
B. Main goods
C. Secondary goods
D. None of goods
13. Which criteria is applied when analyzing quality of goods supplied
A. Percentage of completed plan to supply goods
B. Volume of goods supplied
C. Average purchase price
D. Purchase cost of goods supplied
14. Which of the following statements is incorrect?
E. Quality analysis can be applied to all goods supplied
F. Quality analysis can be applied to main goods supplied
G. Quality analysis only is applied to one quality level of goods supplied
H. Quality analysis can be applied to each types of goods supplied
15. Regular reserve is
A. The reserve to ensure that business process working continuously in two
consecutive period
B. The reserve under unstable supply condition
C. the reserve to ensure that business process can not be interrupted
D. None of them
16. Minimum reserve is
A. The reserve to ensure that business process working continuously in two
consecutive period
B. The reserve under unstable supply condition
C. the reserve to ensure that business process can not be interrupted
D. None of them
17. Insurance reserve is
A. The reserve to ensure that business process working continuously in two
consecutive period
B. The reserve under unstable supply condition
C. the reserve to ensure that business process can not be interrupted
D. None of them
18. Which relationship between goods supplied reserves is correct?
A. RM = RR - RI
B. RM = RR + RI
C. RR = RM + RI
D. RI = RM + RR
19. Which elements can influence quality of goods supplied?
A. No. of goods supplied
B. No. of goods types
C. Purchase price of goods supplied
D. All of them
20. Which item is not supply cost?
A. Delivery cost
B. Salary for purchasing department
C. Loss in norm
D. Distribution cost
21. What is a content of labor supply activities analysis?
A. Type
B. Quality
C. Schedule
D. None of them
22. When we analyze the quantity of labor supplied, it will be good information
if “% completion of labor supply plan” is
A. = 100%
B. < 100% but businesses should attend the possibility of redundant labor
C. > 100% but businesses should attend the possibility of labor shortage
D. > 100% but businesses should attend the possibility of redundant labor
23. Which criteria is applied when analyzing quality of goods supplied
A. Percentage of completed plan to supply goods
B. Volume of goods supplied
C. Average purchase price
D. Purchase cost of goods supplied
24. Which criteria describe labor supplied quality?
A. No. of labor supplied
B. Level skill of labor supplied
C. Wage of labor supplied
D. None of them
25. A good labor structure often has
A. An equal proportion of direct labor and indirect labor
B. A lower proportion of direct labor than indirect labor
C. A higher proportion of direct labor than indirect labor
D. A higher proportion of indirect labor than direct labor
 EXCERCISES

Exercise 2.1:
Analyze the quality of material supplied in T Ltd by using following information:
Quality No. of material (Kg) Purchase price (£) Purchase cost (£)
level Plan Actual Plan Actual Plan Actual
500 500 4,000 4,200 10 12
300 400 3,500 3,600 8 8
200 300 3,000 3,000 8 9
Total 1,000 1,200

Exercise 2.2:
Analyze the schedule of material supplied in March in Q plc by using information in
the board below:
Type Time of supply No. of material (Kg) Material
1st 2nd Available Input usage
Beginnin Before Before 1st 2nd per day
g 1st 2nd (Kg)
A 10/3 25/3 1,000 100 100 1,500 2,000 100
B 06/3 20/3 500 0 600 2,000 1,500 100
C 15/3 25/3 3,000 200 0 1,500 2,000 200
D 08/3 15/3 2,000 600 200 1,000 2,000 200

Exercise 2.3:
Queen plc has following information about the supply of material:

No. of product Material usage standard

Type Unit of
Plan Actual Plan Actual
meassure
A Kg 1,000 1,100 0.2 0.21
B Kg 2,000 1,900 0.5 0.5
C Product 200,000 220,000 0.4 0.39
D Product 300,000 270,000 0.2 0.21
1. Analyze the material supply activity in term of quantity
Exercise 2.4:
Binh Minh Ltd produce 02 type product (X and Y). Each product is made in different
materials. The information about X and Y is shown in the board below:
A. No. of product
No. of product
Plan Actual
X 40 50
Y 100 90
B. Material usage standard
Product Material Material usage standard Purchase price
Plan Actual Plan Actual
X A 10 9 30 35
B 20 22 25 24
C 15 0 20 0
Y D 50 55 10 9
E 40 38 20 22
1. Analyze the implementation of material supplied in term of quantity
2. Analyze the implementation of material supplied in term of quality

Exercise 2.5:
Analyze the structure of labor supplied in Monkey plc by using following information:
Plan Actual
1. No. of labor per year 750 800
- Worker in factory I 200 210
- Worker in factory II 220 220
- Worker in factory III 225 255
- Management staff 85 90
- Salesman 20 25
2. Salary for one person per year
- Worker in factory I 28,000 28,600
- Worker in factory II 29,000 30,000
- Worker in factory III 27,800 29,400
- Management staff 39,200 39,500
- Salesman 37,400 38,480

MULTIPLE QUESTION

26. How to calculate total value of production?

 A. No. of finished goods + No. of work in process
B. No. of finished goods x Unit cost of finished goods
C. No. of work in process x Unit cost of finished goods
D. (No. of finished goods + No. of work in process) x Sale price
27. Which formula is correct?
A. Total value of consumed goods = No. of finished goods x Sale price
B. Total value of consumed goods = No. of finished goods x Unit cost
C. Total value of consumed goods = Revenue
D. None of them
28. Which criteria is applied when analyzing quality of goods supplied
A. Percentage of completed plan to supply goods
B. Volume of goods supplied
C. Average purchase price
D. Purchase cost of goods supplied
29. Which of the following statements is incorrect?
I. Quality analysis can be applied to all goods supplied
J. Quality analysis can be applied to main goods supplied
K. Quality analysis only is applied to one quality level of goods supplied
L. Quality analysis can be applied to each types of goods supplied
30. Regular reserve is
E. The reserve to ensure that business process working continuously in two
consecutive period
F. The reserve under unstable supply condition
G. the reserve to ensure that business process can not be interrupted
H. None of them
31. Minimum reserve is
E. The reserve to ensure that business process working continuously in two
consecutive period
 F. The reserve under unstable supply condition
G. the reserve to ensure that business process can not be interrupted
H. None of them
32. Insurance reserve is
E. The reserve to ensure that business process working continuously in two
consecutive period
F. The reserve under unstable supply condition
G. the reserve to ensure that business process can not be interrupted
H. None of them
33. Which relationship between goods supplied reserves is correct?
E. RM = RR - RI
F. RM = RR + RI
G. RR = RM + RI
H. RI = RM + RR
34. Which elements can influence quality of goods supplied?
E. No. of goods supplied
F. No. of goods types
G. Purchase price of goods supplied
H. All of them
35. Which item is not supply cost?
E. Delivery cost
F. Salary for purchasing department
G. Loss in norm
H. Distribution cost
36. What is a content of labor supply activities analysis?
E. Type
F. Quality
G. Schedule
 H. None of them
37. When we analyze the quantity of labor supplied, it will be good information
if “% completion of labor supply plan” is
E. = 100%
F. < 100% but businesses should attend the possibility of redundant labor
G. > 100% but businesses should attend the possibility of labor shortage
H. > 100% but businesses should attend the possibility of redundant labor
38. Which criteria is applied when analyzing quality of goods supplied
E. Percentage of completed plan to supply goods
F. Volume of goods supplied
G. Average purchase price
H. Purchase cost of goods supplied
39. Which criteria describe labor supplied quality?
E. No. of labor supplied
F. Level skill of labor supplied
G. Wage of labor supplied
H. None of them
40. A good labor structure often has
E. An equal proportion of direct labor and indirect labor
F. A lower proportion of direct labor than indirect labor
G. A higher proportion of direct labor than indirect labor
H. A higher proportion of indirect labor than direct labor
 EXCERCISES

Exercise 3.1:
M Ltd produces A. This board below show the producing information in this period:
Rank Beginning Manufactured Ending Sale price Unit cost
(VAT 10%)
Plan Actual Plan Actual Plan Actual Plan Actual Pla Actual
n
A 300 250 1,000 950 200 250 121 132 80 85
B 200 220 500 600 100 120 110 110 75 80
C 500 500 500 600 300 200 99 88 70 75
1. Analyze product quality by suitable method
2. Analyze the total value of consumed goods
Exercise 3.2:
This board below show the information in manufacturing company in year N:
Type No. of Manufactured Sale price Cost of finished goods
Plan Actual Plan Actual Plan Actual
A 20,000 20,000 44 44.0 20 22
B 40,000 41,000 33 34.1 20 19
C 30,000 28,000 22 23.1 15 15
1. General evaluate the production scale
2. Analyze the total value of consumed goods