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April 14, 2005

100点中50点が理論

ステップ原計直対② 全答練が終わってから、すぐさま、大原へ向かいました。たかだか2日行かなかっただけなのになんか懐かしい気がしました。
計算40点/50点、理論は20点行けばいいかな。計算で間違えたのは、管理不能固定費の中に本社共通費を含めなかったことによるものです。これで知識がしっかりしました。本社共通費であっても明確に事業部毎に跡付けられる場合は事業部の純利益として評価の対象に含めなければいけないわけですね。あとは段取り時間を直接作業時間に基づかせず、段取時間により計算し、直接労務費をより適正にしたいというやつ。これは単純なミスです。この方法での#300の原価を求めよとあったのに労務費のみ答えに書きました。一応、迷ったんですが、どっちにするか、でも、結局、直接労務費を書いてしまった。今後、気をつけます。
にしても、理論50点はキツイですよね。特に大原のはどう考えても、理論1点の価値と計算1点の価値が違いすぎはしないか、とよく思います。理論の1点が偏向しすぎのような。今日もただ「管理」と書けば5点もらえる解答がありました。汗水たらして個別原計により計算した完成品原価や製造間接費の実際発生額を算定し答えを導き出した予算差異とも。最近のテーマは理論なので、今回も真っ先に飛びつきました。でも、書いているうちにこれあっているかなと不安になる理論がありました。恥ずかしながら、ちゃんと最後まで書いたかどうか記憶にないのですが、仮にそこで手を止めていたとしたら、今回に限っては大きな失点でした。答えはズレていなかったので。仮に不安になったとしても、他に思いつかないなら書く以外の最善策はないと思いました。今後は気をつけます。

全答練1回目が終わりました。TACにはホント感謝です。ものすごくいい経験になりました。ちゅうても、去年も受けていますが。なかなか、7科目いっぺんに解く機会ってそうめったにないですもんね。このおかげで、ステップ簿記、監査短答パーフェクト、監査直対答練は受けられなかったんですが、全答練受けて圧倒的に正解でしたよ。さてさて、そろそろ短答の勉強時間の比率を上げていかねば。今週から来週にかけては簿記、原計1問ずつ1時間問題やって。後は理論中心で行きます。かなり理論はおくれているので早いうちに、まだ短答答練があるうちに
合格圏内まで持っていかなければいけませんので。まずはそれが目標です。その結果次第で次の意思決定をします。

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