6月特许公认会计师（ACCA）F5考试真题及答案
Performance
Management
Monday 8 June 2009
2 Oliver is the owner and manager of Oliver’s Salon which is a quality hairdresser that experiences high levels of
competition. The salon traditionally provided a range of hair services to female clients only, including cuts, colouring
and straightening
A year ago, at the start of his 2009 financial year, Oliver decided to expand his operations to include the hairdressing
needs of male clients. Male hairdressing prices are lower, the work simpler (mainly hair cuts only) and so the time
taken per male client is much less.
The prices for the female clients were not increased during the whole of 2008 and 2009 and the mix of services
provided for female clients in the two years was the same.
The latest financial results are as follows:
2008 2009
$$ $$
Sales 200,000 238,500
Less cost of sales:
Hairdressing staff costs 65,000 91,000
Hair products – female 29,000 27,000
Hair products – male 8,000
——- ——-
94,000 126,000
——– ——–
Gross profit 106,000 112,500
Less expenses:
Rent 10,000 10,000
Administration salaries 9,000 9,500
Electricity 7,000 8,000
Advertising 2,000 5,000
——- ——-
Total expenses 28,000 32,500
——– ——–
Profit 78,000 80,000
——– ——–
Oliver is disappointed with his financial results. He thinks the salon is much busier than a year ago and was expecting
more profit. He has noted the following extra information:
1. Some female clients complained about the change in atmosphere following the introduction of male services,
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