亨格瑞管理会计英文第15版练习答案06.doc
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亨格瑞管理会计英文第15版练习答案06.doc
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CHAPTER6
COVERAGEOFLEARNINGOBJECTIVES
LEARNINGOBJECTIVE
FUNDA-
MENTALASSIGN-MENT
MATERIAL
CRITICALTHINKINGEXERCISESANDEXERCISES
PROBLEMS
CASES,EXCEL,COLLAB.&INTERNETEXERCISES
LO1:
Useadifferentialanalysistoexamineincomeeffectsacrossalternatives,andshowthatanopportunitycostanalysisyieldsidenticalresults.
24,27,28,29,30,31,42,44
45,46,47,48,
49,50,56,61
LO2:
Decidewhethertomakeortobuycertainpartsorproducts.
A1,B1
25,32,33,34
62,63
65,66,67,68,70
LO3:
Choosewhethertoaddordeleteaproductlineusingrelevantinformation.
B3
36
LO4:
Computetheoptimalproductmixwhenproductionisconstrainedbyascarceresource.
A2,B2
35
51,53
LO5:
Decidewhetherajointproductshouldbeprocessedbeyondthesplit-offpoint.
A3,B4
37,38
54,55
69
LO6:
Decidewhethertokeeporreplaceequipment.
A4,B5
40
57,59
LO7:
Identifyirrelevantandmisspecifiedcosts.
26,39,41
52,58,64
71
LO8:
Discusshowperformancemeasurescanaffectdecisionmaking.
B6
43
60
CHAPTER6
RelevantInformationandDecisionMakingWithaFocusonOperationalDecisions
6-A1 (20min)
1. Thekeytothisquestioniswhatwillhappentothefixedoverheadcostsifproductionoftheboxesisdiscontinued.Assumethatall$60,000offixedcostswillcontinue.Then,SunshineStatewilllose$20,000bypurchasingtheboxesfromWeyerhaeuser:
PaymenttoWeyerhaeuser,80,000×$2.10 $168,000
Costssaved,variablecosts 148,000
Additionalcosts $20,000
2. Somesubjectivefactorsare:
· MightWeyerhaeuserraisepricesifSunshineStatecloseddownitsbox-makingfacility?
· Willsub-contractingtheboxproductionaffectthequalityoftheboxes?
· Isatimelysupplyofboxesassured,evenifthenumberneededchanges?
· DoesSunshineStatesacrificeproprietaryinformationwhendisclosingtheboxspecificationstoWeyerhaeuser?
3. Inthiscasethefixedcostsarerelevant.However,itisnotthedepreciationontheoldequipmentthatisrelevant.Itisthecostofthenewequipment.Annualcostsavingsbynotproducingtheboxesnowwillbe:
Variablecosts $148,000
Investmentavoided(annualized) 80,000
Totalsaved $228,000
ThepaymenttoWeyerhaeuseris$228,000-$168,000=$60,000lessthanthesavings,soSunshineStatewouldbe$60,000betteroffsubcontractingtheproductionoftheboxes.
6-A2 (10min.)
1. Contributionmargins:
Plain=$70-$55=$15
Professional=$100-$75=$25
Contributionmarginratios:
Plain=$15÷$70=21.4%
Professional=$25÷$100=25%
2. PlainProfessional
a. Unitsperhour 2 1
b. Contributionmarginperunit $15 $25
Contributionmarginperhour $30 $25
Totalcontributionfor20,000hours $600,000 $500,000
3. Theplaincircularsawsarethebestuseofthescarcemachinehours.Foragivencapacity,thecriterionformaximizingprofitsistoobtainthegreatestpossiblecontributiontoprofitforeachunitofthelimitingorscarcefactor.Moreover,fixedcostsareirrelevantunlesstheirtotalisaffectedbythechoiceofproducts.
6-A3 (15min.)Tableisinthousandsofdollars.
1,2. (a) (b) (a)-(b) (c) (a)-(b)-(c)
Separable
Sales Sales Costs Incremental
Beyond at Incremental Beyond Gainor
Split-Off Split-Off Sales Split-Off (Loss)
A 230 54 176 190 (14)
B 330 32 298 300
(2)
C 175 54 121 100 21
IncreaseinoveralloperatingincomefromfurtherprocessingofA,B,andC 5
TheincrementalanalysisindicatesthatProductCshouldbeprocessedfurther,butProductsAandBshouldbesoldatsplit-off.Theoveralloperatingincomewouldbe$44,000,asfollows:
Sales:
$54,000+$32,000+$175,000 $261,000
Jointcostofgoodssold $117,000
Separablecostofgoodssold 100,000 217,000
Operatingincome $44,000
Comparethiswiththepresentoperatingincomeof$28,000.Thatis,$230,000+$330,000+$175,000-($190,000+$300,000+$100,000+$117,000)=$28,000.Theextra$16,000ofoperatingincomecomesfromeliminatingthe$16,000lossresultingfromprocessingProductsAandBbeyondthesplit-offpoint.
6-A4 (30-40min.)
Problem6-60isanextensionofthisproblem.Thetwoproblemsmakeagoodcombination.
1. Operatinginflowsforeachyear,oldmachine:
$910,000-($810,000+$60,000) $40,000
Operatinginflowsforeachyear,newmachine:
$910,000-($810,000+$22,000*) $78,000
*$60,000-$38,000
Cashflowstatements(inthousandsofdollars):
Keep Replace
Three Three
Year Years Years Year Years Years
1 2&3 Together 1 2&3 Together
Receipts,inflowsfromoperations 40 40 120 78 78 234
Disbursements:
Purchaseof"old"equipment (90)* -- (90) (90) -- (90)
Purchaseof"new"equipment:
Totalcostslessproceeds
fromdisposalof"old"
equipment($99,000-$15,000) -- --
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