管理会计练习答案.docx
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管理会计练习答案.docx
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管理会计练习答案
练习答案
成本性态P5分批成本法P6分步成本法P9作业成本法P15
辅助成本P20预算P25标准成本P33责任会计P39
变动成本P51本量利P55短期决策P62
基本概念
2–1(指教材上的第2章练习第1题,下同)
1.Part#72APart#172C
Steel*$12.00$18.00
Setupcost**6.006.00
Total$18.00$24.00
*($1.00´12;$1.00´18)
**($60,000/10,000)
Steelcostisassignedbycalculatingacostperounceandthenmultiplyingthisbytheouncesusedbyeachpart:
Costperounce=$3,000,000/3,000,000ounces
=$1.00perounce
Setupcostisassignedbycalculatingthecostpersetupandthendividingthisbythenumberofunitsineachbatch(thereare20setupsperyear):
Costpersetup=$1,200,000/20
=$60,000
2.Thecostofsteelisassignedthroughthedrivertracingusingthenumberofouncesofsteel,andthecostofthesetupsisassignedthroughdrivertracingalsousingnumberofsetupsasthedriver.
3.Theassumptionunderlyingnumberofsetupsasthedriveristhateachpartusesanequalamountofsetuptime.SincePart#72AusesdoublethesetuptimeofPart#172C,itmakessensetoassignsetupcostsbasedonsetuptimeinsteadofnumberofsetups.Thisillustratestheimportanceofidentifyingdriversthatreflectthetrueunderlyingconsumptionpattern.Usingsetuphours[(40´10)+(20´10)],wegetthefollowingrateperhour:
Costpersetuphour=$1,200,000/600
=$2,000perhour
Thecostperunitisobtainedbydividingeachpart’stotalsetupcostsbythenumberofunits:
Part#72A=($2,000´400)/100,000=$8.00
Part#172C=($2,000´200)/100,000=$4.00
Thus,Part#72Ahasitsunitcostincreasedby$2.00,whilePart#172Chasitsunitcostdecreasedby$2.00.
3–3
High(1,400,$7,950);Low(700,$5,150)
V=($7,950–$5,150)/(1,400–700)
=$2,800/700=$4peroilchange
F=$5,150–$4(700)
=$5,150–$2,800=$2,350
Cost=$2,350+$4(oilchanges)
PredictedcostforJanuary=$2,350+$4(1,000)=$6,350
作业成本法
4–11.
Quarter1Quarter2Quarter3Quarter4Total
Unitsproduced400,000160,00080,000560,0001,200,000
Primecosts$8,000,000$3,200,000$1,600,000$11,200,000$24,000,000
Overheadcosts$3,200,000$2,400,000$3,600,000$2,800,000$12,000,000
Unitcost:
Prime$20$20$20$20$20
Overhead81545510
Total$28$35$65$25$30
2.Actualcostingcanproducewideswingsintheoverheadcostperunit.Thecauseappearstobenonuniformincurrenceofoverheadandnonuniformproduction(seasonalproductionisapossibility).
3.First,calculateapredeterminedrate:
OHrate=$11,640,000/1,200,000
=$9.70perunit
Thisrateisusedtoassignoverheadtotheproductthroughouttheyear.Sincethedriverisunitsproduced,$9.70wouldbeassignedtoeachunit.Addingthistotheactualprimecostsproducesaunitcostundernormalcosting:
Unitcost=$9.70+$20.00=$29.70
Thiscostisclosetotheactualannualcostof$30.00.
4–2
1.Predeterminedrates:
DrillingDepartment:
Rate=$600,000/280,000=$2.14*perMHr
AssemblyDepartment:
Rate=$392,000/200,000
=$1.96perDLH
2.Appliedoverhead:
DrillingDepartment:
$2.14´288,000=$616,320
AssemblyDepartment:
$1.96´196,000=$384,160
Overheadvariances:
DrillingAssemblyTotal
Actualoverhead$602,000$412,000$1,014,000
Appliedoverhead616,320384,1601,000,480
Overheadvariance$(14,320)over$27,840under$13,520
3.Unitoverheadcost=[($2.14´4,000)+($1.96´1,600)]/8,000
=$11,696/8,000
=$1.46*
4–51.DeluxePercentRegularPercent
Price$900100%$750100%
Cost5766460080
Unitgrossprofit$32436%$15020%
Totalgrossprofit:
($324´100,000)$32,400,000
($150´800,000)$120,000,000
2.Calculationofunitoverheadcosts:
Deluxegular
Unit-level:
Machining:
$200´100,000$20,000,000
$200´300,000$60,000,000
Batch-level:
Setups:
$3,000´300900,000
$3,000´200600,000
Packing:
$20´100,0002,000,000
$20´400,0008,000,000
Product-level:
Engineering:
$40´50,0002,000,000
$40´100,0004,000,000
Facility-level:
Providingspace:
$1´200,000200,000
$1´800,000800,000
Totaloverhead$25,100,000$73,400,000
Units÷100,000÷800,000
Overheadperunit$251$91.75
DeluxePercentRegularPercent
Price$900100%$750.00100%
Cost780*87***574.50**77***
Unitgrossprofit$12013%***$175.5023%***
Totalgrossprofit:
($120´100,000)$12,000,000
($175.50´800,000)$140,400,000
*$529+$251
**$482.75+$91.75
3.Usingactivity-basedcosting,amuchdifferentpictureofthedeluxeandregularproductsemerges.Theregularmodelappearstobemoreprofitable.Perhapsitshouldbeemphasized.
4–6
1.JITNon-JIT
Salesa$12,500,000$12,500,000
Allocationb750,000750,000
a$125´100,000,where$125=$100+($100´0.25),and100,000istheaverageordersizetimesthenumberoforders
b0.50´$1,500,000
2.Activityrates:
Orderingrate=$880,000/220=$4,000persalesorder
Sellingrate=$320,000/40=$8,000persalescall
Servicerate=$300,000/150=$2,000perservicecall
JITNon-JIT
Orderingcosts:
$4,000´200$800,000
$4,000´20$80,000
Sellingcosts:
$8,000´20160,000
$8,000´20160,000
Servicecosts:
$2,000´100200,000
$2,000´50100,000
Total$1,160,000$340,00
Forthenon-JITcustomers,thecustomercostsamountto$750,000/20=$37,500perorderundertheoriginalallocation.Usingactivityassignments,thisdropsto$340,000/20=$17,000perorder,adifferenceof$20,500perorder.Foranorderof5,000units,theorderpricecanbedecreasedby$4.10perunitwithoutaffectingcustomerprofitability.Overallprofitabilitywilldecrease,however,unlessthepriceforordersisincreasedtoJITcustomers.
3.ItsoundsliketheJITbuyersareswitchingtheirinventorycarryingcoststoEmerywithoutanysignificantbenefittoEmery.Emeryneedstoincreasepricestoreflecttheadditionaldemandsoncustomer-supportactivities.Furthermore,additionalpriceincreasesmaybeneededtoreflecttheincreasednumberofsetups,purchases,andsoon,thatarelikelyoccurringinsidetheplant.EmeryshouldalsoimmediatelyinitiatediscussionswithitsJITcustomerstobeginnegotiationsforachievingsomeofthebenefitsthataJITsuppliershouldhave,suchaslong-termcontracts.Thebenefitsoflong-termcontractingmayoffsetmostoralloftheincreasedcostsfromtheadditionaldemandsmadeonotheractivities.
6–3
1.Physicalflowschedule:
Unitstoaccountfor:
Unitsinbeginningworkinprocess80,000
Unitsstartedduringtheperiod160,000
Totalunitstoaccountfor240,000
Unitsaccountedfor:
Unitscompletedandtransferredout:
Startedandcompleted120,000
Frombeginningworkinprocess80,000200,000
Unitsinendingworkinprocess40,000
Totalunitsaccountedfor240,000
2.Unitscompleted200,000
Add:
UnitsinendingWIP´Fractioncomplete
(40,000´20%)8,000
Equivalentunitsofoutput208,000
3.Unitcost=($374,400+$1,258,400)/208,000=$7.85
4.Costtransferredout=200,000´$7.85=$1,570,000
CostofendingWIP=8,000´$7.85=$62,800
5.Coststoaccountfor:
Beginningworkinprocess$374,400
IncurredduringJune1,258,400
Totalcoststoaccountfor$1,632,800
Costsaccountedfor:
Goodstransferredout$1,570,000
Goodsinendingworkinprocess62,800
Totalcostsaccountedfor$1,632,800
6–6
1、ListerCompanyAssemblyDepartmentProductionReport
FortheMonthofFebruary20XX
(WeightedAverageMethod)
UnitInformation
Unitstoaccountfor:
Unitsaccountedfor:
UnitsinbeginningWIP24,000Unitscompleted69,200
Unitsstarted56,000UnitsinendingWIP10,800
Totalunits80,000Totalunits80,000
Equivalentunits:
Unitscompleted69,200
UnitsinendingWIP(10,800´70%)7,560
Totalequivalentunits76,760
CostInformation
Coststoaccountfor:
CostsinbeginningWIP$142,760
Costsaddedbydepartment333,152
Totalcoststoaccountfor$475,912
Costperequivalentunit($475,912/76,760)$6.20
Costsaccountedfor:
Goodstransferredout(69,200´$6.20)$429,040
Endingworkinprocess(7,560´$6.20)46,872
Totalcostsaccountedfor$475,912
2、ListerCompanyAssemblyDepartmentProductionReport
FortheMonthofFebruary20XX
(FIFOMethod)
UnitInformation
Unitstoaccountfor:
Unitsaccountedfor:
Startedandcompleted45,200
UnitsinbeginningWIP24,000FrombeginningWIP24,000
Unitsstarted56,000FromendingWIP10,800
Totalunits80,000Totalunits80,000
Equivalentunits:
Startedandcompleted45,200
TocompletebeginningWIP(24,000´40%)9,600
UnitsinendingWIP(10,800´70%)7,560
Totalequivalentunits62,360
CostInformation
Coststoaccountfor:
CostsinbeginningWIP$142,760
Costsaddedbydepartment333,152
Totalcoststoaccountfor$475,912
Costperequivalentunit($333,152/62,360)$5.3424
Costsaccountedfor:
Transferredout:
Unitsstartedandcompleted(45,200´$5.3424)$241,476
Unitsinbeginningworkinprocess:
Frompriorperiod142,760
Fromcurrentperiod(9,600´$5.3424)51,287
Totalcosttransferredout$435,523
Goodsinendingworkinprocess(7,560´$5.3424)40,389
Totalcostsaccountedfor$475,912
预算
8-1Norton,Inc.SalesBudgetFortheComingYear
ModelUnitsPriceTotalSales
LB-150,400$29.00$1,461,600
LB-219,80015.00297,000
WE-625,20010.40262,080
WE-717,82010.00178,200
WE-89,60022.00211,200
WE-94,00026.00104,000
Total$2,514,080
8–3
1.CashBudget
FortheMonthofJune20XX
Beginningcashbalance$1,345
Collectio
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