Cost Accouning 成本会计 作业课Chapt 16.docx
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Cost Accouning 成本会计 作业课Chapt 16.docx
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CostAccouning成本会计作业课Chapt16
Chapter16
ManagingCostsandUncertainty
Questions
1.Thecostcontrolsystemisanintegralpartofthecostmanagementsystem.Thecostcontrolsystemprovidesinformationforplanningpurposesand,subsequently,forevaluationofactualperformance.
2.Withoutfirstestablishingperformancetargetsandbenchmarks,controlsystemscannotfunction.Thepurposeofestablishingcontrolsystemsistoguidetheorganizationtowarditsestablishedobjectives.Accordingly,thecontrolcyclemustbeginwiththeestablishmentofplansthatdefinewheretheorganizationisheadedandwhatitsmanagerswanttoaccomplish.
3.Costcontrolforanyspecificeventisexertedbefore,during,andaftertheevent.Costcontrolisexertedbeforetheeventtodeterminetheexpectedcostandtoprovideaplantoachievetheexpectedcost.Duringanevent,controlisexertedtomaintainthecostbeingincurredattheplannedlevel.Afteranevent,actualperformanceiscomparedtoplannedperformanceandexplanationsofdifferencesaredeveloped.Byunderstandingwhydifferencesexist,managerscantakeactionstominimizefuturedifferencesbetweentheactualandplannedamounts.
4.Factorspotentiallycausingacosttochangeinclude:
(1)changesinactivitylevel;
(2)changeininflation/deflation;
(3)technologychanges;
(4)changesinsupplyanddemand;
(5)quantityofcompetition;
(6)seasonalityandothertimingphenomena;and
(7)quantitypurchased.
Factors1and5-7aremostsubjecttocostcontainment.Thedifferenceincontrollabilityistheextenttowhichthefactorcanbeinfluencedbyactionsofmanagers.Thefactorsthatareexternaltothefirmarelesssubjecttocontrolthan(e.g.,inflation)internalfactors(e.g.,activitylevels).
5.Totalfixedcostscanbedichotomizedintotwogroups,committedanddiscretionary.Thecommittedfixedcostsareonesthatarelesssusceptibletocostcontrolefforts,atleastduringtheshortrun.Thesecostsconsistofcostsassociatedwithbasicplantassetsandorganizationalinfrastructure.Discretionaryfixedcostsaremoresusceptibletoshort-runcostcontrolefforts.Discretionaryfixedcostsareincurredasaresultofmanagerialjudgment.Examplesofsuchcostsareresearchanddevelopmentandadvertising.
Costsconsideredascommittedbyonefirmmaybeconsidereddiscretionarybyotherfirms.Forexample,afirmthatcompetesonthebasisofproductscontainingthelatestfunctionalityandtechnologywouldconsiderresearchanddevelopmenttobecommitted.Afirmthatcompetesonthebasisofpricemightconsiderresearchanddevelopmenttobediscretionary.
6.Manytypesofdiscretionarycostsdonothaveoutputsforwhichthereisapreciselyexplainableandpredictabletechnicalrelationshipwithinputs.Whenanoutputmeasureisdevised,itisnormallyavailableonlyinnonmonetary,surrogateterms.
Forsomediscretionarycostssuchasresearchanddevelopment,outputmayresult,ifatall,onlyaftermakinginputsforaperiodofindefiniteduration.Thus,evenwhenoutputsoccur,itisdifficulttorelatethemtoaparticularperiod'sinput.
7.Efficiencyisameasureofthedegreetowhichtheactualyieldratio(actualoutput÷actualinput)conformstothedesiredyieldratio(plannedoutput÷plannedinput).Effectivenessisameasureofthedegreetowhichagoalorobjectiveisachieved.
Measuringtheefficiencyofadiscretionarycostrequiresbothameasureofinputandameasureofoutput.Efficiencyfurtherrequiresapredictablecause-and-effectrelationshipbetweeninputandoutput.Inputcostsarereadilymeasured.Howeveroutputmeasurementsarenotreadilyavailablenormally.Whentheyarereadilyavailableorwhensurrogatescanbeidentified,thereisstilloftenalackofconfidenceaboutthestrengthofthecause-and-effectrelationshipbetweeninputandoutputformostdiscretionarycosts.
Tomeasureeffectivenessofadiscretionaryactivity,anoutputmeasure,eithermonetaryornonmonetary,mustbeavailableordevised.Sometimesasurrogatemeasureforoutputofanactivitycanbeagreedon.Effectivenessofadiscretionarycostcanthenbemeasuredbycomparingactualoutputtoplannedoutput(i.e.,actualoutput÷plannedoutput).
8.Qualitycontrolinspectioncostissometimessusceptibletotreatmentasanengineeredcost.Otherexamplesofactivitiesthatcouldbeengineeredincludemaintenancetasks,machinesetups,andemployeetrainingactivities.
9.Firmsholdcashbalancestoliquidateplannedtransactionsastheyoccur,tocovercashconsequencesofunexpectedevents,andforspeculativepurposes.Somefirmsmustcarryrelativelylargercashbalancesthanotherfirmsbecauseeitherthecashrequiredtomaintaintheliquidityoftheoperatingcycleislesspredictable,ortheabilitytoobtaincashfromfinancingsourcesismoreconstrained.
10.Techno
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