管理会计计算题整理.docx
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管理会计计算题整理.docx
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管理会计计算题整理
CHAPTER3:
Quiz/DemonstrationExercises
ⅡPROBLEMS:
1.Identifythefollowingplannedcostsas(a)purelyvariablecosts,(b)discretionaryfixedcosts,(c)committedfixedcosts,(d)mixedcosts,or(e)stepcosts.
1.Straight-linedepreciationonofficefurniture.
2.Electricityusedinoperatingequipment.
3.Alumpsumamountofadvertisingcostsplannedbyalocalrestaurant.
4.Nursingsupervisors'salaries(asupervisorisneededforevery10nursingpersonnel).
5.Repairsmadeoncomputers.
6.Trainingcostsforemployees.
7.Crewsupervisorinasmallconstructioncompany.Anewsupervisorisneededforevery12workersemployed.
8.Salescommissionsbasedonsalesdollars.
9.Compensationofaccountantsemployedinternallybyalocalmanufacturingcompany.
10.Directlabor.
11.Rentalpaymentona30-yearleaseforofficespaceinaprivateofficebuilding.
12.Repairsmadeoncomputersintheoffice
Answer:
1.Committedfixedcosts
2.Mixedcosts
3.Discretionaryfixedcosts
4.Stepcosts
5.Purelyvariablecosts
6.Discretionaryfixedcosts
1.Stepcosts
2.Purelyvariablecosts
3.Discretionaryfixedcosts
4.Purelyvariablecosts
5.Committedfixedcosts
6.Purelyvariablecosts
2.TheClevelandRecreationCenterisplanningitsannualfundraiser.Theeventcommitteehasdevelopedthefollowingbudgetfortheevent.
Ballroomrental$2,900
Entertainment$4,500
Printing$600+$9perguest
Food$29perguest
Decorationsandfavors$700+$5perguest
Thecommitteeexpectsthat3,000peoplewillattendtheevent.
a.Computethefixedandvariablecomponentsofthemaintenancedepartment.
b.Preparethecostfunction.
c.IfClevelandRecreationCentercharges$100perperson,howmuchmoneywillberaisedbythisevent?
Answer:
a.Fixed=$2,900+$4,500+$600+$700=$8,700
Variable=$9+$29+$5=$43
b.Y=$8,700+$43x
c.($100x3,000)–[$8,700+($43x3,000)]=$162,300
3.AustinPowersCompanyusedleast-squaresregressionanalysistoobtainthefollowingoutput:
PayrollDepartmentCost
ExplainedbyNumberof
Employees
Constant$9,300
StandarderrorofYestimate$630
Rsquared0.9624
No.ofobservations20
Degreesoffreedom18
Xcoefficient(s)3.102
Standarderrorofcoefficient(s)0.0966
a.Whatisthetotalfixedcost?
b.Whatisthevariablecostperemployee?
c.Preparethelinearcostfunction.
d.Whatisthecoefficientofdetermination?
Commentonthegoodnessoffit.
Answer:
a.Theconstantorinterceptisthetotalfixedcostof$9,300.
b.ThevariablecostperemployeeistheXcoefficientof$3.102.
c.Y=$9,300+$3.102X
d.ThecoefficientofdeterminationistheRsquaredof0.9624.Thisrepresentsaveryhighgoodnessoffit.Thecloserto1.0,thebetterthecostdriverexplainsthecost.Therefore,theconclusioncanbedrawnthatthereisasignificantrelationshipbetweenthecostofthepayrolldepartmentandthenumberofemployees.
4.Explainthedifferencebetweencommittedfixedcostsanddiscretionaryfixedcosts,andgiveanexampleofeach.
Answer:
Committedfixedcostsusuallyarisefromthepossessionoffacilities,equipment,andabasicorganization.Thesearelarge,indivisiblechunksofcostthattheorganizationisobligatedtoincurorusuallywouldnotconsideravoiding.Discretionaryfixedcostsaredeterminedbymanagementaspartoftheperiodicplanningprocessinordertomeettheorganization'sgoals.Unlikecommittedfixedcosts,managerscanalterdiscretionaryfixedcostseasily,upordown,evenwithinabudgetperiod.Examplesofacommittedfixedcostincludepropertytaxes,insurance,mortgagepayments,andinterestpaymentsonlongtermdebt.Examplesofadiscretionarycostincludeadvertising,researchanddevelopment,employmenttraining,andmanagementsalaries.
CHAPTER4
McCainCompany,amanufacturerofwindows,haspreparedthefollowinglistofaccountsandtheirbalances:
Advertising$7,200
Assemblers'wages26,840
Depreciationofmachinery1,840
Factoryutilities11,120
Latheoperators'wages23,280
Machineryrepairs4,520
Officesalaries22,760
Purchasesofglue320
Purchasesofnails160
Purchasesofoak60,000
Purchasesofpine33,800
Supervisors'salaries38,280
Therewerenobeginningorendinginventories.Calculatethefollowing:
a.Directmaterialsused
b.Directlabor
c.Factoryoverhead
Answer:
a.$60,000+$33,800=$93,800
b.$23,280+$26,840=$50,120
c.$320+$1,840+$38,280+$4,520+$160+$11,120=$56,240
IndicatewhethereachofthefollowingcostsisanInventoriablecost(I)oraPeriodcost(P):
1.depreciationonfactoryequipment
2.depreciationontreasurer'sdesk
3.directmaterials
4.factorysupplies
5.indirectlabor
6.factoryequipmentrepairsandmaintenance
7.officesupplies
8.advertisingexpense
9.depreciationonofficeequipment
10.directlabor
11.factorysupervisor'ssalary
12.factoryutilities
13.indirectmaterials
14.officesalaries
15.salescommissions
Answer:
__I__1.__I__6.__I__11.
__P__2.__P__7.__I__12.
__I__3.__P__8.__I__13.
__I__4.__P__9.__P__14.
__I__5.__I__10.__P__15.
HappyCorporationhassuppliedthefollowinginformationfortheyearendedDecember31,20X0:
Directlabor16,480
Directmaterialpurchases19,260
Generalandadministrativeexpenses14,240
Indirectmanufacturingcosts16,780
Sellingexpenses13,520
Beginningdirectmaterialsinventory2,460
Directmaterialsused2,900
BigCorporationproduces8,000units.Therewasnobeginningbalanceorendingbalancework-in-processinventory.Endinginventoryconsistedof1,000finishedunits.
Required:
a.Preparetheinventoriessectionofthebalancesheet.
b.Computethecostofgoodssold.
Answer:
a.Directmaterialinventory:
Beginningdirectmaterialsinventory$2,460
Directmaterialspurchased19,260
Less:
Directmaterialsused-2,900
Endingdirectmaterialsinventory$18,820
Costofgoodsmanufactured:
Directmaterialsused$18,820
Directlabor16,480
Indirectmanufacturingcosts16,780
$52,080
FinishedGoods=$52,080x(1,000/8,000)=$6,510
b.CostofGoodsSold=$52,080x(7,000/8,000)=$45,570
Activity-basedcosting,unusedcapacity.BroncoElectricoperatesatcapacityandmanufacturesandsellstwotypesofmotors:
aspecialmotor,Thermo,andabasicmotor,Basca.Bronco’straditionalproductcostingsystemhastwodirect-costcategories(directmaterialsanddirectmanufacturinglabor)andasingleindirect-costpool.Broncoallocatesallindirectcostsusingdirectmanufacturinglabor-hoursastheallocationbase.
Recently,ateamofmanagersfromproductdesign,manufacturing,sales,andmarketingdecidedtoreplacethesingleindirect-costpoolwithsevenindirect-costpools:
design,setups,materialshandling,manufacturingoperations,shipping,distribution,andadministration.Thetwodirect-costcategorieswereretained.Theteamfeltthatthetraditionalcostingsystemdidnotaccuratelyrepresenttheindirectresourcesdemandedbyeachproduct.Theteamcollectedthefollowinginformationfor2006,theyearjustended.
CHAPTER6
6-30OpportunityCostatNantucketNectars
SupposeNantucketNectarshasamachineforwhichitpaid$160,000severalyearsagoandiscurrentlynotbeingused.Itcanusethemachinetoproduce12oz.bottlesofitsJuiceCocktailsor12oz.bottlesofits100%Juices.Thecontributionmarginfromtheadditionalsalesof100%Juiceswouldbe$90,000.Athirdalternativeissellingthemachineforcashof$75,000.Whatistheopportunitycostofthemachinewhenweanalyzethealternativetoproduce12oz.bottlesofJuiceCocktails?
6-30Answer:
Opportunitycostisthemaximumavailablecontributiontoprofitforgonebyusinglimitedresourcesforaparticularpurpose.Inthiscase,theopportunitycostofthemachinewhenanalyzingthealternativetoproduce12-oz.bottlesofJuiceCocktailsis$90,000,thelargerofthe$90,000contributionmarginfromadditionalsalesofthe100%Juicesorthe$75,000proceedsfromthesaleofthemachine.The$160,000historicalcostofthemachineisapastcostandthusirrelevant.
6-31HospitalOpportunityCost
AnadministratoratSaintJudeHospitalisconsideringhowtousesomespacemadeavailablewhentheoutpatientclinicmovedtoanewbuilding.Shehasnarrowedherchoices,asfollows:
A.Usethespacetoexpandlaboratorytesting.Expectedfutureannualrevenuewouldbe$330,000;futurecosts$290,000.
B.Usethespacetoexpandtheeyeclinic.Expectedfutureannualrevenuewouldbe$500,000;futurecosts$480、000.
C.Thegiftshopisrentedbyanindependentretailerwhowantstoexpandintothevacatedspace.Theretailerhasoffered$11,000fortheyearlyrentalofthespace.Alloperatingexpenseswillbebornebytheretailer.
Theadministrator'splanninghorizonisunsettled.However,shehasdecidedthattheyearlydatagivenwillsufficeforguidingherdecision.
Tabulatethetotalrelevantdataregardingthedecisionalternatives.Omittheconceptofopportunitycostinonetabulation,butusetheconceptinasecondtabulation.Astheadministrator,whichtabulationwouldyoupreferifyoucouldreceiveonlyone?
6-31Answer:
Thefirsttabulationisprobablyeasiertounderstand,butthechoiceofatabulationisamatteroftaste:
(a)(b)(c)
ExpandExpandRentto
LaboratoryEyeGift
TestingClinicShop
Revenues$330,000$500,000$11,000
Expenses290,000480,0000
Incomeeffectsperyear$40,000$20,000$11,000
Treatingthegiftshopastheforgone(rejected)alternative,thetabulationis:
(a)(b)
ExpandEx
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