管理会计第五版英文版课后题答案第四章.docx
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管理会计第五版英文版课后题答案第四章.docx
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管理会计第五版英文版课后题答案第四章
Chapter4
Activity-BasedCostSystems
QUESTIONS
4-1Conventionalcostsystemsarelikelytosystematicallydistortproductcostsbecausetheybreakthelinkbetweenthecauseforthecostsandthebasisforassignmentofthecosttotheindividualproducts.Twofactorsthatcontributetosuchcostdistortionsare:
(1)theuseofunit-relatedmeasurestoallocateindirectcostsand
(2)differencesinrelativeconsumptionratiosofindirectresourcesbetweencostobjects.Unit-relatedmeasuresareusedtoallocatesupportcoststoproducts,butthedemandforactivitiesmightbedrivenbybatch-relatedandproduct-sustainingcostdrivers.Also,costdistortionstendtobegreaterwithgreaterdifferencesbetweenrelativeproportionsofindirectresourcesusedbycostobjectsbecausetraditionalcostassignmentsbasedonunit-relatedmeasuresdonotaccuratelyreflectthesedifferences.
4-2Conventionalcostingsystemsallocatebatch-relatedandproduct-sustainingcostsinproportiontoaunit-relatedmeasure.Inahighlyautomatedplant,costsofbatch-relatedandproduct-sustainingactivitiesaregreater.Allocatingthesecostsbasedonaunit-relatedmeasuredistortscosts.Activity-basedcostingsystemscorrectthedistortionbyemployingappropriatecostdriversfordifferentactivitiestoassigncoststoproducts.
4-3Yes,conventionalcostingsystemsaremorelikelytoovercosthighvolumeproductsbecausebatch-relatedandproduct-sustainingcostsareassignedtoproductsinproportiontothenumberofproductionunits.
4-4Activitycostdriveristheunitofmeasurementforthequantityoftheactivityusedtoproduceindividualproductsorservices.Activitycostdriversidentifythelinkagebetweenactivitiesandcostobjects,suchasproducts,services,andcustomers.Anactivitycostdriverrateistheratioofthecostoftheresourcesrequiredtoprovideanactivitytothetotalquantityofthecostdriver(thatis,thepracticalcapacityquantitymadeavailablebythoseresources).
4-5Themajorstepstodetermineactivitycostdriverratesinatraditionalactivity-basedcostsystemare:
Step1.Identifytheactivitiesperformedbytheorganization(prepareanactivitydictionary).
Step2.Determinethecostofperformingeachactivity.
Step3.Identifyacostdriverforeachactivity.
Step4.Determinethenumberofunitsofthecostdriver(practicalcapacity)madeavailablebytheresourcescommittedtoeachactivity.
Step5.Divideeachactivitycostbytherelevantactivitycostdriverunitstoobtaineachactivitycostdriverrate.
4-6Undertheframeworkofaconventionalcostsystem,costsareallocatedtoproductsbasedonunit-relatedmeasuressuchasmachinehoursanddirectlaborhours.Distortioncausedbytheuseofunitrelatedmeasurestoallocatecostsiscorrectedinactivity-basedcostingsystemsbecausebatch-relatedactivitycostsareassignedtojobsonthebasisofbatch-relatedcostdrivers.
4-7No,thisstatementisnotcorrect.Activity-basedcostingsystemsusedifferentcostdriverstobetterlinktheactivitiesperformedtotheproductsmanufactured.Thereasontheyprovidemoreaccurateproductcostsisthattheytakeintoaccountthedemandplacedonahierarchyofactivities(forexample,unit-level,batch-level,andproduct-level)bydifferentproducts,notbecausetheyusemorecostdrivers.Asystemthatusesmanycostdriversthatdonotreflecttheactivitycosts(suchasasystemthatreliesonlyonunit-relatedcostdrivers)isalsolikelytodistortproductcosts.
4-8Activity-basedcostingsystemsusecostdriversthatlinktheactivitiesperformedtothecostobjectsthatusetheactivities.Forexample,thecostobjectsmightbeproducts,services,orcustomers.
4-9Usingthenumberofsetupsinsteadofsetuphoursisappropriatewhenallproductsrequireapproximatelythesamenumberofsetuphoursperbatch.
4-10Managersusetheinformationonactivitycoststoidentifyopportunitiesforoperationalimprovementsandreductionsinoperationscosts,decisionsaboutproductmixandpricing,andtargetedcustomersegments.Anexampleofanoperationalchangeisrequiringminimumordersizestoeliminateshort,unprofitableproductionruns.Anotherexampleischangingthefacilitylayouttoreducemovesofworkinprogress.Productdesignscanbechangedinordertomanufactureproductswithfewerpartsorcommonpartstoreducematerialhandlingsupportcosts.Finally,ifactivity-basedcostanalysisshowsthatfull-palletshipmentsarelesscostlyperunitthanpartial-palletshipments,customerscanbeencouragedtoreceivefull-palletshipments.Ofcourse,customerswhoinsistonverysmallordersizesorpartial-palletshipmentscanbechargedapricehighenoughtocovertheextracostsassociatedwithsuchactivities.
4-11Theactivitycostdriverrateshouldreflecttheunderlyingefficiencyoftheprocess—thecostofresourcestohandleeachproductionorder—andthisefficiencyismeasuredbetterbyusingthecapacityoftheresourcessupplied(practicalcapacity)asthedenominatorwhencalculatingactivitycostdriverrates.Thenumeratorinanactivitycostdriverratecalculationrepresentsthecostsofsupplyingresourcecapacitytodowork.Thedenominatorshouldmatchthenumeratorbyrepresentingthequantityofworktheresourcescanperform.Unassignedcostsrepresentthecostofunusedcapacityandshouldbeusedasfeedbacktomanagersontheirsupplyanddemanddecisions.
4-12Immediatefinancialimprovementmaynotfollowevenafterprocessimprovementsreducethedemandforindirectandsupportresources.Thisisbecausethesupportcostsareoftencommitted.Theorganizationmustactivelymanagetheunusedcapacitybyincreasingthevolumeofbusinessorreducingthesupplyofunusedresources.
4-13Thetwosetsofparametersthatmustbeestimatedintime-drivenactivity-basedcostingare1)theunitcostofsupplyingcapacityforeachdepartmentorprocess,basedonpracticalcapacity,and2)theconsumptionofcapacity(unittimes)foreachtransactionalactivity,includingtimeequationsasneeded.
4-14Time-drivenactivity-basedcostinghasanumberofadvantagesovertraditionalactivity-basedcosting.Theadvantagesinclude
(1)dataforthetime-drivenapproacharefareasiertoobtain,validate,andupdate,
(2)thetime-drivenmodeliseasiertoupdatewhenoperatingconditionschanges(forexample,changesintheactivitiesthatindirectlaborperforms),(3)thetime-drivenmodeliseasiertoupdatewhencostdriverrateschange(due,forexample,tosalaryincreasesorefficiencyimprovements),and(4)thetime-drivenmodeleasilyaccommodatesdifferencesintimerequiredfortransactionsorproductionorders(usingtimeequations).
4-15Conventionalproductcostingsystemsaredesignedprimarilyforexternalfinancialreportingthatrequirestrackingofmanufacturingcoststoallocatebetweencostofgoodssoldandinventories.Sellinganddistributioncostsarenotincludedincostofgoodssoldorinventories.Theirinclusionwouldrequiremaintainingaparallelaccountingsystem,whichuntiltheadventofinexpensivedataprocessing,wasconsideredtobenotcosteffective.Also,sellinganddistributioncostsusedtobesmallrelativetoothermanufacturingcostsandtheirexclusiondidnothaveaseriousimpactonmanagerialdecisions.
4-16Customerserviceandtechnologicalinnovationhavebecomemoreimportantinafirm’squestforacompetitiveedgeoveritsrivals.Asmoreresourcesareusedontheseandrelatedactivities,theproportionofnon-manufacturingcostshasincreasedrecently.Therefore,ithasbecomemoreimportanttoassignthesecoststoproductsformanagerialpurposes.
4-17Virtuallyallthecostsforaservicecompanyareindirectandappeartobefixed.Manufacturingcompaniescantraceimportantcomponentsofcosts,suchasdirectmaterialanddirectlaborcosts,toindividualproducts.Servicecompanieshavefewornodirectmaterialsandmanyoftheirpersonnelprovideindirect,notdirect,supporttoproductsandcustomers.Consequently,servicecompaniesdonothavedirect,traceablecoststoserveasconvenientallocationbases.
Unlikephysicalproducts,servicescannotbeinventoriedforfuturesales.Servicecompaniesmustsupplyvirtuallyalltheirresourcesinadvancetoprovidethecapacitytoperformworkforcustomersduringeachperiod,anddemandoftenfluctuates.Forsomeserviceindustries,theincreaseinspendingresultingfromanincrementaltransactionorcustomerisessentiallyzero.Therefore,servicecompaniesmakingdecisionsaboutproductsandcustomersbasedonshort-termvariablecostsmightprovideafullrangeofallproductsandservicestocustomersatpricesnearzero,leadingtolittlerecoveryofthecostsofallthecommittedresourcessuppliedinordertodeliverservicestocustomers.
Itcanbedifficulttoidentifyandmeasuretheoutputsforaserviceorganization.Thevariationindemandfororganizationalresourcesismuchmorecustomer-driveninserviceorganizationsthaninmanufacturingorganizations.Aservicecompanycandetermineandcontroltheefficiencyofitsinternalactivities,butcustomersdeterminethequantityofdemandsfortheseoperatingactivities.Forexample,customersmayvarygreatlyinthenumberoftransactionsandthebalancesintheircheckingaccounts.Servicecompaniesmustfocusoncustomercostsandcustomerprofitability;measuringrevenuesandcostsatthecustomerlevelprovidesservicecompanieswithfarmorerelevantandusefulinformationthanattheproductlevel.
Finally,acustomermayhavemultiplerelationshipswithaservicecompany.Therefore,thecostsystemshouldprovideinformationthatsupportsdeterminingprofitabilityoftheentirerelation
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