亨格瑞管理会计英文第15版练习答案03doc.docx
- 文档编号:25113231
- 上传时间:2023-06-05
- 格式:DOCX
- 页数:53
- 大小:1.11MB
亨格瑞管理会计英文第15版练习答案03doc.docx
《亨格瑞管理会计英文第15版练习答案03doc.docx》由会员分享,可在线阅读,更多相关《亨格瑞管理会计英文第15版练习答案03doc.docx(53页珍藏版)》请在冰豆网上搜索。
亨格瑞管理会计英文第15版练习答案03doc
CHAPTER3
COVERAGEOFLEARNINGOBJECTIVES
LEARNINGOBJECTIVE
FUNDAMENTALASSIGNMENTMATERIAL
CRITICALTHINKINGEXERCISESANDEXERCISES
PROBLEMS
CASES,
NIKE10K,
EXCEL,COLLAR.,&INTERNETEXERCISES
LO1:
Explainstep-andmixed-costbehavior・
Al,Bl
26,30,31,
32
43,44,4&55
59,61,62
LO2:
Explainmanagementinfluencesoncostbehavior.
27,37
43
56,60
LO3:
Measureandmathematicallyexpresscostfunctionsandusethemtopredictcosts.
28,33,34,35,
38
39,40,41
42
43,45,50
52,54,55
60,62
LO4:
Describetheimportanceofactivityanalysisformeasuringcostfunctions・
A2,B2
46,49
57,59
LO5:
Measurecostbehaviorusingtheengineeringanalysis,accountanalysis,high-low,visual-fit,andleast-squaresregressionmethods.
A3,B3
29,33,34,3&
39
40,41,42
47,50,51
52,53,55
5&62
CHAPTER3
MeasurementofCostBehavior
3-Al(20-25min.)Someoftheseanswersarecontroversial,andreasonablecasescan
bebuiltforalternativeclassifications.Classdiscussionoftheseanswersshouldleadtoworthwhiledisagreementsaboutanticipatedcostbehaviorwithregardtoalternativecostdrivers.
1.(b)Discretionaryfixedcost.
2.(e)Stepcost.
3.(a)Purelyvariablecostwithrespecttorevenue.
4.(a)Purelyvariablecostwithrespecttomilesflown.
5.(d)Mixedcostwithrespecttomilesdriven.
6.(c)Committedfixedcost.
7.(b)Discretionaryfixedcost.
8.(c)Committedfixedcost.
9.(a)Purelyvariablecostwithrespecttocasesof7-Up.
10.(b)Discretionaryfixedcost.
11.(b)Discretionaryfixedcost.
3・A2(25-30min.)
1.Supportcostsbasedon60%ofthecostofmaterials:
SignASign
旦
Directmaterialscost$400$200
Supportcost(60%ofmaterialscost)$240$120
Supportcostsbasedon$50perpowertooloperation:
SignASign
旦
Powertooloperations36
Supportcost$150$300
2.Iftheactivityanalysisisreliable,byusingthecurrentmethod,EvergreenSignsispredictingtoomuchcostforsignsthatusefewpowertooloperationsandispredictingtoolittlecostforsignsthatusemanypowertooloperations.Asaresultthecompanycouldbelosingjobsthatrequirefewpowertooloperationsbecauseitsbidsaretoohigh-itcouldaffordtobidlessonthesejobs.Conversely,thecompanycouldbegettingtoomanyjobsthatrequiremanypowertooloperations,becauseitsbidsaretoolowgivenwhattheHtrueHcostswillbe,thecompanycannotaffordthesejobsatthoseprices.Eitherway,thesignbusinesscouldbemoreprofitableiftheownerbetterunderstoodandusedactivityanalysis.EvergreenSignswouldbeadvisedtoadopttheactivityanalysisrecommendation,butalsotocloselymonitorcoststoseeiftheactivityanalysispredictionsofsupportcostsareaccurate.
3・A3(25-30min.)
1.High-LowMethod:
Hours
Highmonth=SeptemberLowmonth=MayDifference
SupportCost
Machine
$13,500
9,000
$4.500
1,750
850
900
Variablecostpermachinehour=ChangeincostmChangeincostdriver
=$4,500^900=$5.00
Fixedsupportcostpermonth=Totalsupportcost・Variablesupportcost
Atthehighpoint:
=$13,500・$5.00x1,750
=$13,500・$&750
二$4,750
oratthelowpoint:
=$9,000・$5.00x850
=$9,000・$4,250
二$4,750
2.Thehigh-lowmethodusesthehighandlowactivitylevelstodeterminethecostfunction.SincethenewOctoberdataformachinehoursdoesnotchangeeitherthehighorlowleveltherewouldbenochangeintheanalysis.
3.Theregressionanalysisresultsdifferfromtheresultsofthehigh-lowmethod.Asaresult,estimatesoftotalsupportcostmaydifferconsiderablydependingontheexpectedmachinehourusage.Forexample,considerthefollowingsupportcostestimatesatthreelevelsofmachinehourusage(allwithintherelevantrange):
MachineHourUsage
950Hours
1200Homs
1.450Houis
High-Low:
Fixed
$4,750
$4,750
$4,750
Variable:
$5.00x950
4,750
$5.00x1,200
6,000
$5.00x1,450
7,250
Total
$9・500
$10.750
$12.000
Regression:
Fixed
$3,355
$3,355
$3,355
Variable:
$6.10x950
5,795
$6.10x1,200
7,320
$6」Ox1,450
&845
Total
$9.150
$10,675
$12200
Becausethehigh-lowmethodhasalowervariablecostestimate,theregressionbasedpredictionsexceedthehigh-low-basedpredictionsathigherlevelsofmachineusage,whilethehigh-lowestimatesaregreateratlowerlevelsofusage.Thehigh-lowmethodusedonlytwodatapoints,sotheresultsmaynotbereliable.Fernandezwouldbeadvisedtousetheregressionresults,whicharebasedonallrelevantdata.
3-B1(20-25min.)
Thefollowingclassificationsareopentodebate.Withappropriateassumptions,otheranswerscouldbeequallysupportable.Forexample,in#2,thehealthinsurancewouldbeacommittedfixedcostifthenumberofemployeeswillnotchange.Thisproblemprovidesanopportunitytodiscussvariousaspectsofcostbehavior.Studentsshouldmakeanassumptionregardingthetimeperiodinvolved.Forexample,ifthetimeperiodisshort,sayonemonth,morecoststendtobefixed.Overlongerperiods,morecostsarevariable.Theyalsomustassumesomethingaboutthenatureofthecost.Forexample,consider#4.Repairsandmaintenanceareoftenthoughtofasasinglecost.However,repairsaremorelikelytovarywiththeamountofusage,makingthemvariable,whilemaintenanceisoftenonafixedscheduleregardlessofactivity,makingthemfixed・
Anotherimportantpointtomakeisthecost/benefitcriterionappliedtodetermining“true”costbehavior.Amanagermayacceptacostdriverthatisplausiblebutmayhavelessreliabilitythananalternativeduetothecostassociatedwithmaintainingdataforthemorereliablecostdriver.
3-B2(25-30min.)
BoardZ15
Board052
Mark-upmethod:
Materialcost
$40
$60
Supportcosts(100%)
$40
$60
Activityanalysismethod:
Manualoperations
15
7
Supportcosts(@$4)
$60
$28
Thesupportcostsaredifferentbecausedifferentcostbehaviorisassumedbythetwomethods.Iftheactivityanalysesarereliable,thenboardswithfewmanualoperationsareovercostedwiththemarkupmethod,andboardswithmanymanualoperationsareundercostedwiththemarkupmethod.
3-B3(25-30min.)
Variablecostpermachinehour=ChangeinRepairCostmChangeinMachineHours
=(P260,000,000-P200,000,000)m(12,000-8,000)
=Pl5,000permachinehour
Fixedcostpermonth=totalcost・variablecost
=P260,000,000・Pl5,000x12,000
=P260,000,000-Pl80,000,000
=P80,000,000permonth
or
=P200,000,000・Pl5,000x&000
二P200,000,000-Pl20,000,000
=P80,000,000permonth
3-1
Acostdriverisanyoutputmeasurethatisbelievedtocausecoststofluctuateinapredictablemanner.Forexample,directlaborcostsareprobablydrivenbydirectlaborhours;materialscostsareprobablydrivenbylevelsofproductoutput;andsupportcostsmaybedrivenbyavarietyofdrivers,suchasoutputlevels,productcomplexity,numberofdifferentproductsand/orparts,andsoon.
3-2Linearcostbehaviorassumesthatcostsbehaveasastraightline.Thislineisanchoredbyanintercept,orfixedcostestimate,andtotalcostsincreaseproportionatelyascostdriveractivityincreases-Theslopeofthelineistheestimateofvariablecostperunitofcostdriveractivity.
3-3Whethertocategorizeastepcosteitherasafixedcostorasavariablecostdependsonthe"size"ofthesteps(heightandwidth)andonthedesiredaccuracyofthedescriptionofstepcostbehavior.Ifthestepsarewide,coveringawiderangeofcostdriveractivity,thenwithineachrangethecostmayberegardedasfixed.Ifthestepsarenarrowandnottoohigh,withsmallchangesincost,thenthecostmayberegardedasvariableoverawiderangeofactivitylevel,withlittleerror.Ifthestepsarenarrowandhigh,coveringbigchangesincost,thenthecostprobablyshouldnotberegardedasvariable,sincesmallchangesinactivitylevelcanresultinlargechangesincost.
3-4Mixedcostsarecoststhatcontainbothfixedandvariableelements.Amixedcosthasafixedportionthatisusuallyacostpertimeperiod.Thisistheminimummixedcostperperiod.Amixedcostalsohasavariableportionthatisacostperunitofcostdriveractivity.Thevariableportionofamixedcostincreasesproportionatelywithincreasesinthecostdriver.
3-5Inordertoachievethegoalssetfortheorganization,managementmakescriticalchoices一choicesthatguidethefutureactivitiesoftheorganization.Thesechoicesincludedecisionsaboutlocations,products,services,organizationstructure,andsoon.Choicesaboutproductorserviceattributes(mix,quality,features,performance,etc.),capacity(committedanddiscretionaryfixedcosts),technology(capital/laborconsiderations,alternativetechnologies),andincentives(standard-basedperformanceevaluation)cangreatlyaffectcostbehavior.
3-6Somefixedcostsarecalledcapacitycostsbecausethelevelsofthesefixedcostsaredeterminedbymanagement^strategicdecisionsabouttheorganization^expectedlevelsofactivities,orcapacity.
3-7Committedfixedcostsarecoststhatareoftendrivenbytheplannedscaleofoperations.Thesecoststypicallycannotbechangedeasilyorquicklywithoutdrasticallychangingtheoperationsoftheorganization.Typicalcommittedfixedcostsincludeleaseormortgagepayments,propertytaxes,andlong-termmanagementcompensation.Discretionaryfixedcostsarecoststhatmaybenecessarytoachievecertainoperationalgoals,buttherearenocontractualobligationstocontinuethesepayments.Typicaldiscretionaryfixedcostsincludeadvertising,researchanddevelopment,andemployeetrainingprog
- 配套讲稿:
如PPT文件的首页显示word图标,表示该PPT已包含配套word讲稿。双击word图标可打开word文档。
- 特殊限制:
部分文档作品中含有的国旗、国徽等图片,仅作为作品整体效果示例展示,禁止商用。设计者仅对作品中独创性部分享有著作权。
- 关 键 词:
- 亨格瑞 管理 会计 英文 15 练习 答案 03 doc