（财会考证）ACCACAT考试F5业绩管理主观题练习.docx

ACCACAT考试F4业绩管理主观题练习 1、Shoe Co, a shoe manufacturer, has developed a new product called the ‘Smart Shoe’ for children, which has a built-in tracking device. The shoes are expected to have a life cycle of two years, at which point Shoe Co hopes to introduce a new type of Smart Shoe with even more advanced technology. Shoe Co plans to use life cycle costing to work out the total production cost of the Smart Shoe and the total estimated profit for the two-year period. Shoe Co has spent $5·6m developing the Smart Shoe. The time spent on this development meant that the company missed out on the opp