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
1.Part#72APart#172C
Steel*$12.00$18.00
Setupcost**6.006.00
Total$18.00$24.00
*($1.0012;$1.0018)
**($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[(4010)+(2010)],wegetthefollowingrateperhour:
Costpersetuphour=$1,200,000/600=$2,000perhour
Thecostperunitisobtainedbydividingeachpart’stotalsetupcostsbythenumberofunits:
Part#72A=($2,000400)/100,000=$8.00
Part#172C=($2,000200)/100,000=$4.00
Thus,Part#72Ahasitsunitcostincreasedby$2.00,whilePart#172Chasitsunitcostdecreasedby$2.00.
problems
2–5
1.Nursinghoursrequiredperyear:
424hours364days*=34,944
*Note:
364days=7days52weeks
Numberofnurses=34,944hrs./2,000hrs.pernurse=17.472
Annualnursingcost=(17$45,000)+$22,500=$787,500
Costperpatientday=$787,500/10,000days=$78.75perday(foreithertypeofpatient)
2.Nursinghoursactasthedriver.Ifintensivecareuseshalfofthehoursandnormalcaretheotherhalf,then50percentofthecostisassignedtoeachpatientcategory.Thus,thecostperpatientdaybypatientcategoryisasfollows:
Intensivecare=$393,750*/2,000days=$196.88perday
Normalcare=$393,750/8,000days=$49.22perday
*$525,000/2=$262,500
Thecostassignmentreflectstheactualusageofthenursingresourceand,thus,shouldbemoreaccurate.Patientdayswouldbeaccurateonlyifintensivecarepatientsusedthesamenursinghoursperdayasnormalcarepatients.
3.Thesalaryofthenurseassignedonlytointensivecareisadirectlytraceablecost.Toassigntheothernursingcosts,thehoursofadditionalusagewouldneedtobemeasured.Thus,bothdirecttracinganddrivertracingwouldbeusedtoassignnursingcostsforthisnewsetting.
2–61.BellaObraCompany
StatementofCostofServicesSold
FortheYearEndedJune30,2006
Directmaterials:
Beginninginventory$300,000
Add:
Purchases600,000
Materialsavailable$900,000
Less:
Endinginventory450,000*
Directmaterialsused$450,000
Directlabor12,000,000
Overhead1,500,000
Totalservicecostsadded$13,950,000
Add:
Beginningworkinprocess900,000
Totalproductioncosts$14,850,000
Less:
Endingworkinprocess1,500,000
Costofservicessold$13,350,000
*Materialsavailablelessmaterialsused
2.Thedominantcostisdirectlabor(presumablythesalariesofthe100professionals).Althoughlaboristhemajorcostofprovidingmanyservices,itisnotalwaysthecase.Forexample,thedominantcostforsomemedicalservicesmaybeoverhead(e.g.,CATscans).Insomeservices,thedominantcostmaybematerials(e.g.,funeralservices).
3.BellaObraCompany
IncomeStatement
FortheYearEndedJune30,2006
Sales$21,000,000
Costofservicessold13,350,000
Grossmargin$7,650,000
Lessoperatingexpenses:
Sellingexpenses900,000
Administrativeexpenses750,0001,650,000
Incomebeforeincometaxes$6,000,000
4.Serviceshavefourattributesthatarenotpossessedbytangibleproducts:
(1)intangibility,
(2)perishability,(3)inseparability,and(4)heterogeneity.Intangibilitymeansthatthebuyersofservicescannotsee,feel,hear,ortasteaservicebeforeitisbought.Perishabilitymeansthatservicescannotbestored.ThispropertyaffectsthecomputationinRequirement1.Inabilitytostoreservicesmeansthattherewillneverbeanyfinishedgoodsinventories,thusmakingthecostofservicesproducedequivalenttocostofservicessold.Inseparabilitysimplymeansthatprovidersandbuyersofservicesmustbeindirectcontactforanexchangetotakeplace.Heterogeneityreferstothegreaterchanceforvariationintheperformanceofservicesthanintheproductionoftangibleproducts.
2–7
1.Directmaterials:
Magazine(5,000$0.40)$2,000
Brochure(10,000$0.08)800$2,800
Directlabor:
Magazine[(5,000/20)$10]$2,500
Brochure[(10,000/100)$10]1,0003,500
Manufacturingoverhead:
Rent$1,400
Depreciation[($40,000/20,000)350*]700
Setups600
Insurance140
Power3503,190
Costofgoodsmanufactured$9,490
*Productionis20unitsperprintinghourformagazinesand100unitsperprintinghourforbrochures,yieldingmonthlymachinehoursof350[(5,000/20)+(10,000/100)].Thisisalsomonthlylaborhours,asmachinelaboronlyoperatesthepresses.
2.Directmaterials$2,800
Directlabor3,500
Totalprimecosts$6,300
Magazine:
Directmaterials$2,000
Directlabor2,500
Totalprimecosts$4,500
Brochure:
Directmaterials$800
Directlabor1,000
Totalprimecosts$1,800
Directtracingwasusedtoassignprimecoststothetwoproducts.
3.Totalmonthlyconversioncost:
Directlabor$3,500
Overhead3,190
Total$6,690
Magazine:
Directlabor$2,500
Overhead:
Power($1250)$250
Depreciation($2250)500
Setups(2/3$600)400
Rentandinsurance($4.40250DLH)*1,1002,250
Total$4,750
Brochure:
Directlabor$1,000
Overhead:
Power($1100)$100
Depreciation($2100)200
Setups(1/3$600)200
Rentandinsurance($4.40100DLH)*440940
Total$1,940
*Rentandinsurancecannotbetracedtoeachproductsothecostsareassignedusingdirectlaborhours:
$1,540/350DLH=$4.40perdirectlaborhour.Theotheroverheadcostsaretracedaccordingtotheirusage.Depreciationandpowerareassignedbyusingmachinehours(250formagazinesand100forbrochures):
$350/350=$1.00permachinehourforpowerand$40,000/20,000=$2.00permachinehourfordepreciation.Setupsareassignedaccordingtothetimerequired.Sincemagazinesusetwiceasmuchtime,theyreceivetwicethecost:
LettingX=theproportionofsetuptimeusedforbrochures,2X+X=1impliesacostassignmentratioof2/3formagazinesand1/3forbrochures.
第二章成本性态
3–1
1.ResourceTotalCostUnitCost
Plastic1$10,800$0.027
Directlaborand
variableoverhead28,0000.020
Moldsets320,0000.050
Otherfacilitycosts410,0000.025
Total$48,800$0.122
10.90$0.03400,000=$10,800;$10,800/400,000=$0.027
2$0.02400,000=$8,000;$8,000/400,000=$0.02
3$5,0004quarters=$20,000;$20,000/400,000=$0.05
4$10,000;$10,000/400,000=$0.025
2.Plastic,directlabor,andvariableoverheadareflexibleresources;moldsandotherfacilitycostsarecommittedresources.Thecostofplastic,directlabor,andvariableoverheadarestrictlyvariable.Thecostofthemoldsisfixedfortheparticularactionfigurebeingproduced;itisastepcostfortheproductionofactionfiguresingeneral.Otherfacilitycostsarestrictlyfixed.
3–2
1.Committedresources:
trucksandtechnicians’salaries
Flexibleresources:
supplies,smalltools,andfuel
2.Variableactivityrate=$840,000/70,000=$12percall
Fixedactivityrate=$1,200,000*/80,000=$15percall
Totalcostofonecall=$12+$15=$27percall
*($26,25040)+($6,00025)
3.Activityavailability=Activityusage+Unusedcapacity
Callsavailable=Callsmade+Unmadecalls
80,000calls=70,000calls+10,000calls
4.TotalcostofCostofCostof
committedresources=activityused+unusedcapacity
$1,200,000=($1570,000)+($1510,000)
$1,200,000=$1,050,000+$150,000
Note:
Theanalysisisrestrictedtocommittedresources,sinceonlytheseresourceswilleverhaveanyunusedcapacity.
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
3–5
1.a;2.c;3.a;4.e;5.e
problems
3–6
1.High(1,700,$21,000);Low(700,$15,000)
V=(Y2–Y1)/(X2–X1)
=($21,000–$15,000)/(1,700–700)=$6perreceivingorder
F=Y2–VX2
=$21,000–($6)(1,700)=$10,800
Y=$10,800+$6X
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.
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