CHAPTER 3 COVERAGE OF LEARNING OBJECTIVES
CHAPTER 3
Measurement of Cost Behavior
3-A1 (20-25 min.) Some of these answers are controversial, and reasonable cases can be built for alternative classifications. Class discussion of these answers should lead to worthwhile disagreements about anticipated cost behavior with regard to alternative cost drivers.
1. (b) Discretionary fixed cost.
2. (e) Step cost.
3. (a) Purely variable cost with respect to revenue.
4. (a) Purely variable cost with respect to miles flown.
5. (d) Mixed cost with respect to miles driven.
6. (c) Committed fixed cost.
7. (b) Discretionary fixed cost.
8. (c) Committed fixed cost.
9. (a) Purely variable cost with respect to cases of 7-Up.
10. (b) Discretionary fixed cost.
11. (b) Discretionary fixed cost.
3-A2 (25-30 min.)
1. Support costs based on 60% of the cost of materials:
Sign A Sign
B
Direct materials cost $400 $200
Support cost (60% of materials cost) $240 $120
Support costs based on $50 per power tool operation:
Sign A Sign
B
Power tool operations 3 6
Support cost $150 $300
2. If the activity analysis is reliable, by using the current method,
Evergreen Signs is predicting too much cost for signs that use
few power tool operations and is predicting too little cost for
signs that use many power tool operations. As a result the
company could be losing jobs that require few power tool
operations because its bids are too high -- it could afford to
bid less on these jobs. Conversely, the company could be getting
too many jobs that require many power tool operations, because its bids are too low -- given what the "true" costs will be, the company cannot afford these jobs at those prices. Either way, the sign business could be more profitable if the owner better understood and used activity analysis. Evergreen Signs would be advised to adopt the activity-analysis recommendation, but also to closely monitor costs to see if the activity-analysis predictions of support costs are accurate.
3-A3 (25-30 min.)
1. High-Low Method:
Support Cost Machine Hours
High month = September $13,500 1,750
Low month = May 9,000 850
Difference $ 4,500 900
Variable cost per machine hour = Change in cost ÷ Change in
cost driver
= $4,500 ÷ 900 = $5.00
Fixed support cost per month = Total support cost - Variable
support cost
At the high point: = $13,500 - $5.00 × 1,750
= $13,500 - $8,750
= $ 4,750
or at the low point: = $ 9,000 - $5.00 × 850
= $ 9,000 - $4,250
= $ 4,750
2. The high-low method uses the high and low activity levels to
determine the cost function. Since the new October data for
machine hours does not change either the high or low level there
would be no change in the analysis.
3. The regression analysis results differ from the results of the
high-low method. As a result, estimates of total support cost
may differ considerably depending on the expected machine hour
usage. For example, consider the following support cost
estimates at three levels of machine hour usage (all within the
relevant range):
Machine Hour Usage
950 Hours 1,200 Hours 1,450 Hours
High-Low:
Fixed $4,750 $ 4,750 $ 4,750 Variable: $5.00 × 950 4,750
$5.00 × 1,200 6,000
$5.00 × 1,450 7,250 Total $9,500 $10,750 $12,000
Regression:
Fixed $3,355 $ 3,355 $ 3,355 Variable: $6.10 × 950 5,795
$6.10 × 1,200 7,320
$6.10 × 1,450 8,845 Total $9,150 $ 10,675 $12,200
Because the high-low method has a lower variable cost estimate,
the regression-based predictions exceed the high-low-based
predictions at higher levels of machine usage, while the high-low estimates are greater at lower levels of usage. The high-low
method used only two data points, so the results may not be
reliable. Fernandez would be advised to use the regression
results, which are based on all relevant data.
3-B1 (20-25 min.)
The following classifications are open to debate. With appropriate assumptions, other answers could be equally supportable. For example, in #2, the health insurance would be a committed fixed cost if the number of employees will not change. This problem provides an opportunity to discuss various aspects of cost behavior. Students should make an assumption regarding the time period involved. For example, if the time period is short, say one month, more costs tend to be fixed. Over longer periods, more costs are variable. They also must assume something about the nature of the cost. For example, consider #4. Repairs and maintenance are often thought of as a single cost. However, repairs are more likely to vary with the amount of usage, making them variable, while maintenance is often on a fixed schedule regardless of activity, making them fixed.
Another important point to make is the cost/benefit criterion applied to determining “true” cost behavior. A manager may accept a cost driver that is plausible but may have less reliability than an alternative due to the cost associated with maintaining data for the more reliable cost driver.
Cost Cost Behavior Likely Cost Driver(s)
1. X-ray operating cost Mixed Number of x-rays
2. Insurance Step (or variable) Number of employees
3. Cancer research Discretionary fixed
4. Repairs Variable Number of patients
5. Training cost Discretionary fixed
6. Depreciation Committed fixed
7. Consulting Discretionary fixed
8. Nursing supervisors Step Number of nurses,
patient-days
3-B2 (25-30 min.) Board Z15 Board Q52
Mark-up method:
Material cost $40 $60
Support costs (100%) $40 $60
Activity analysis method:
Manual operations 15 7
Support costs (@$4) $60 $28
The support costs are different because different cost behavior is assumed by the two methods. If the activity analyses are reliable, then boards with few manual operations are overcosted with the markup method, and boards with many manual operations are undercosted with the markup method.
3-B3 (25-30 min.)
Variable cost per machine hour = Change in Repair Cost ÷ Change in Machine Hours
= (P260,000,000 –P200,000,000) ÷ (12,000
– 8,000)
= P15,000 per machine hour
Fixed cost per month = total cost - variable cost
= P260,000,000 - P15,000 × 12,000
= P260,000,000 - P180,000,000
= P 80,000,000 per month
or = P200,000,000 - P15,000 × 8,000
= P200,000,000 - P120,000,000
= P 80,000,000 per month
3-1 A cost driver is any output measure that is believed to cause costs to fluctuate in a predictable manner. For example, direct
labor costs are probably driven by direct labor hours; materials
costs are probably driven by levels of product output; and support costs may be driven by a variety of drivers, such as output levels,
product complexity, number of different products and/or parts, and so on.
3-2 Linear cost behavior assumes that costs behave as a straight line.
This line is anchored by an intercept, or fixed cost estimate, and total costs increase proportionately as cost driver activity
increases. The slope of the line is the estimate of variable cost per unit of cost driver activity.
3-3 Whether to categorize a step cost either as a fixed cost or as a variable cost depends on the "size" of the steps (height and width) and on the desired accuracy of the description of step cost
behavior. If the steps are wide, covering a wide range of cost
driver activity, then within each range the cost may be regarded
as fixed. If the steps are narrow and not too high, with small
changes in cost, then the cost may be regarded as variable over a
wide range of activity level, with little error. If the steps are narrow and high, covering big changes in cost, then the cost
probably should not be regarded as variable, since small changes
in activity level can result in large changes in cost.
3-4 Mixed costs are costs that contain both fixed and variable elements. A mixed cost has a fixed portion that is usually a cost per time period. This is the minimum mixed cost per period. A
mixed cost also has a variable portion that is a cost per unit of
cost driver activity. The variable portion of a mixed cost
increases proportionately with increases in the cost driver.
3-5 In order to achieve the goals set for the organization, management makes critical choices -- choices that guide the future activities of the organization. These choices include decisions about
locations, products, services, organization structure, and so on.
Choices about product or service attributes (mix, quality,
features, performance, etc.), capacity (committed and
discretionary fixed costs), technology (capital/labor
considerations, alternative technologies), and incentives
(standard-based performance evaluation) can greatly affect cost
behavior.
3-6 Some fixed costs are called capacity costs because the levels of these fixed costs are determined by management's strategic
decisions about the organization's expected levels of activities,
or capacity.
3-7 Committed fixed costs are costs that are often driven by the planned scale of operations. These costs typically cannot be
changed easily or quickly without drastically changing the
operations of the organization. Typical committed fixed costs
include lease or mortgage payments, property taxes, and long-term
management compensation. Discretionary fixed costs are costs that may be necessary to achieve certain operational goals, but there
are no contractual obligations to continue these payments. Typical discretionary fixed costs include advertising, research and development, and employee training programs. The distinction between committed and discretionary fixed costs is that discretionary fixed costs are flexible and could be increased, decreased, or eliminated entirely on short notice if necessary, but committed fixed costs usually must be incurred for some time -- greater effort is needed to change or eliminate them.
3-8 Committed fixed costs are the most difficult to change because long-term commitments generally have been made. These long-term
commitments may involve legal contracts that would be costly to
renegotiate or dissolve. Committed fixed costs also are difficult to change because doing so may mean greatly changing the way the
organization conducts its activities. Changing these committed
fixed costs may also mean changing organization structure,
location, employment levels, and products or services.
3-9 An organization’s capacity generally determines its committed fixed costs. Management’s choice is the main influence on
discretionary fixed costs. Both committed and discretionary fixed costs depend on the organization's strategy relating to capacity, product attributes, and technology. These elements will determine long-term cost commitments (committed costs) and flexible spending responses to changes in the environment (discretionary costs).
3-10 Both planning for and controlling discretionary costs are important. It is hard to say that one is more important than the other, but certainly effective use of discretionary costs requires prior planning. One would not know, however, if these costs had
been effective in meeting goals unless the organization has a
reliable and timely control system -- a means of checking
accomplishments against goals.
3-11 High technology production systems often mean higher fixed costs and lower variable costs.
3-12 Incentives to control costs are means of making cost control in the best interests of the people responsible for making cost
expenditures. A simple example will illustrate the use of
incentives to control costs. Assume that you are an executive who travels for business, purchases professional literature, and keeps current with personal computer technology. Under one incentive
system, you simply bill the organization for all your travel and
professional expenses. Under another system, you are given an
annual budget for travel and professional needs. Which system do you think would cause you to be more careful about how you spend
money for travel and professional needs? Most likely, the latter system would be more effective in controlling costs. Usually these
incentives are economic, but other non-financial incentives may
also be effective.
3-13 Use of cost functions, or algebraic representations of cost behavior, allows cost analysts or management to build models of
the organization's cost behavior. These models can be used to aid planning and control activities. One common use of cost functions is in financial planning models, which are algebraic models of the cost and revenue behavior of the firm, essentially extended C-V-P models similar to those discussed in Chapter 2. Understanding
relationships between costs and cost drivers allows managers to
make better decisions.
3-14 A "plausible" cost function is one that is intuitively sound. A cost function is plausible if a knowledgeable analyst can make
sound economic justifications why a particular cost driver could
cause the cost in question. A "reliable" cost function is one
that accurately and consistently describes actual cost behavior,
past and future. Both plausibility and reliability are essential to useful cost functions. It is difficult to say that one is more important than the other, but one would not have much confidence
in the future use of a cost function that is not plausible, even
if past reliability (e.g., based on statistical measures) has been high. Likewise, one would not be confident using a cost function that is highly plausible, but that has not been shown to be
reliable. The cost analyst should strive for plausible and
reliable cost functions.
3-15 Activity analysis identifies underlying causes of cost behavior (appropriate cost drivers) and measures the relationships of costs to their cost drivers. A variety of methods may be used to
measure cost functions, including engineering analysis and account analysis.
3-16 Engineering analysis is a method of identifying and measuring cost and cost driver relationships that does not require the use of
historical data. Engineering analysis proceeds by the use of
interviews, experimentation, and observation of current cost
generating activities. Engineering analysis will be more reliable if the organization has had past experience with the activities.
Account analysis is a method of identifying and measuring costs
and cost driver relationships that depend explicitly on historical cost data. An analyst selects a single cost driver and classifies each cost account as fixed or variable with respect to that cost
driver. Account analysis will be reliable if the analyst is
skilled and if the data are relevant to future uses of the derived cost function.
3-17 There are four general methods covered in this text to measure mixed costs using historical data: (1) account analysis, (2) high-low, (3) visual fit, and (4) regression.
• Account analysis looks to the organization's cost accounts and
classifies each cost as either fixed, variable, or mixed with
regard to an appropriate cost driver.
• High-low analysis algebraically measures mixed cost behavior by constructing a straight line between the cost at the highest
activity level and that at the lowest activity level.
• Visual-fit analysis seeks to place a straight line among data
points on a plot of each cost and its appropriate cost driver.
• Regression analysis fits a straight line to cost and activity
data according to statistical criteria.
3-18 Engineering analysis and account analysis often are combined. One of the problems of account analysis is that historical data may
contain past inefficiencies. Therefore, account analysis measures what costs were, not necessarily what they should be. Differences in future costs may be desired and/or anticipated, and account
analysis alone usually will not account for these differences.
Engineering analysis may be combined with account analysis to
revise account-based measures for desired improvements in
efficiency and/or planned changes in inputs or processes.
3-19 The strengths of the high-low method are also its weaknesses -- the method is simple to apply since it does not require extensive data or statistical sophistication. This simplicity also means
that the method may not be reliable because it may not use all the relevant data that are available, and choice of the two points to measure the linear cost relationship is subjective. The method
itself also does not give any measures of reliability.
The visual-fit method is an improvement over the high-low method
because it uses all the available (relevant) data. However, this method, too, may not be reliable since it relies on the analyst's judgment on where to place the line.
3-20 The cost-driver level should be used to determine the two data points to be used to determine the cost function. Why?
Because the high- and low-cost points are more likely to have
measurement errors, an unusually high cost at the high-cost point and an unusually low cost at the low-cost point.
3-21 Regression analysis is usually preferred to the high-low method (and the visual-fit method) because regression analysis uses all
the relevant data and because easy-to-use computer software does
the analysis and provides useful measures of cost function
reliability. The major disadvantage of regression analysis is
that it requires statistical sophistication to use properly.
Because the software is easy to use, many users of regression
analysis may not be able to critically evaluate the output and may be misled to believe that they have developed a reliable cost
function when they have not.
3-22 This is a deceptive statement, because it is true on the face of it, but regression also has many pitfalls for the unwary. Yes,
regression software provides useful output that can be used to
evaluate the reliability of the measured cost function. If one
understands the assumptions of least-squares regression, this
output can be used to critically evaluate the measured function.
However, the regression software cannot evaluate the relevance or accuracy of the data that are used. Even though regression
analysis is statistically objective, irrelevant or inaccurate data used as input will lead to unreliable cost functions, regardless
of the strength of the statistical indicators of reliability.
3-23 Plotting data helps to identify outliers, that is, observations that are unusual and may indicate a situation that is not
representative of the environment for which cost predictions are
being made. It can also show nonlinear cost behavior that can
lead to transformations of the data before applying linear
regression methods.
3-24 R2 is a goodness-of-fit statistic that describes the percentage of variation in cost explained by changes in the cost driver.
3-25 Control of costs does require measurement of cost behavior, either what costs have been or what costs should be. Problems of work
rules and the like may make changing cost behavior difficult.
There are tradeoffs, of course, and the instructor should expect
that students could get into an impassioned debate over where the balance lies -- union job protection versus improved efficiency.
This debate gets to one of the major roles of accounting in
organizations, and it is important that students realize that
accounting does matter greatly to individuals, and, ultimately, to society.
3-26 The fixed salary portion of the compensation is a fixed cost. It is independent of how much is sold. In contrast, the 5%
commission is a variable cost. It varies directly with the amount of sales. Because the compensation is part fixed cost and part
variable cost, it is considered a mixed cost.
3-27 Both depreciation and research and development costs are fixed costs because they are independent of the volume of operations.
Depreciation is generally a committed fixed cost. Managers have
little discretion over the amount of the cost. In contrast,
research and development costs are discretionary fixed costs
because their size is often the result of management’s judgment.
3-28 Decision makers should know a product’s cost function if their decisions affect the amount of product produced. To know the cost impact of their decisions, decision makers apply the cost function to each possible volume of production. This is important in many decisions, such as pricing decisions, promotion and advertising
decisions, sales staff deployment decisions, and many more
decisions that affect the volume of product that the company
produces.
3-29 Regression analysis is a statistical method of fitting a cost-function line to observed costs. It is objective; that is, each
cost analyst would come up with the same regression line, whereas different analysts might have different cost functions when using
a visual fit method. In addition, regression analysis provides
measures of how well the cost-function line fits the data, so that managers know how much reliance they can put on cost predictions
that use the cost function.
3-30 (5 min.) Only (b) is a step cost.
(a) This is a fixed cost. The same cost applies to all volumes
in the relevant range.
(b) This is a true step cost. Each time 15 students are added,
the cost increases by the amount of one teacher’s salary.
(c) This is a variable cost that may be different per unit at
different levels of volume. It is not a step cost. Why? Because each unit of product requires a particular amount of steel,
regardless of the form in which the steel is purchased.
3-31 (5 min.) The $8,000 is a fixed cost and the $52 per unit is a variable cost. By definition, adding a fixed cost and a variable
cost together produces a mixed cost.
3-32 (10-15 min.)
1. Machining labor: G, number of units completed or labor hours
2. Raw material: B, units produced; could also be D if the company’s
purchases do not affect the price of the raw material.
3. Annual wage: C or E (depending on work levels), labor hours
4. Water bill: H, gallons used
5. Quantity discounts: A, amount purchased
6. Depreciation: E, capacity
7. Sheet steel: D, number of implements of various types
8. Salaries: F, number of solicitors
9. Natural gas bill: C, energy usage
3-33 (15 min.)
The analysis is faulty because of the following errors.
1. The scales used for both axes are incorrect. The space between
equal intervals in number of orders and order-department costs
should be the same.
2. The visual-fit line is too high, and the slope is too steep. It
appears that the line has been purposely drawn to pass through the (100,450) data point and the $200 point on the y-axis to simplify
the analysis. A visual-fit line most often will not pass through
any one data point. Choosing one point (any point) or a data point and the Y-intercept makes this similar to the high-low method,
ignoring much of the information contained in the rest of the data.
3. The total cost for 90 orders is wrong. Either the fixed costs
should be expressed in thousands of dollars or the unit variable
costs should be $2,000 per order. Even if the derived total cost
function was accurate, the resulting cost prediction is incorrect.
The formula should be expressed as:
亨格瑞管理会计英文第15版答案11 CHAPTER11CapitalBudgetin； 1.；Thepresentvalueis$480,00； (a)$480,000=annualpaymen；annualpayment=$480,000÷1；annualpayment=$480,000÷9；annualpayment=$480,000÷8；annualpayment=$480,000÷8；an CHAPTER 11 Capital Budgeting 1. The present value is $480,000 and the annual payments are an annuity, requiring use of Table 2: (a)$480,000 = annual payment × 11.2578 annual payment = $480,000 ÷ 11.2578 = $42,637 (b)$480,000 = annual payment × 9.4269 annual payment = $480,000 ÷ 9.4269 = $50,918 (c)$480,000 = annual payment × 8.0552 annual payment = $480,000 ÷ 8.0552 =$59,589 (a)$480,000 = annual payment × 8.5595 annual payment = $480,000 ÷ 8.5595 = $56,078 (b)$480,000 = annual payment × 7.6061 annual payment = $480,000 ÷ 7.6061 = $63,107 (c)$480,000 = annual payment × 6.8109 annual payment = $480,000 ÷ 6.8109 =$70,475 (a) Total payments= 30 × $50,918 = $1,527,540 Total interest paid= $1,527,540- $480,000 = $1,047,540 2. 3. (b) Total payments= 15 × $63,107= $946,605 Total interest paid = $946,605 - $480,000 = $466,605
CHAPTER 5 COVERAGE OF LEARNING OBJECTIVES
CHAPTER 5 Relevant Information for Decision Making with a Focus on Pricing Decisions 5-A1 (40-50 min.) 1. INDEPENDENCE COMPANY Contribution Income Statement For the Year Ended December 31, 2009 (in thousands of dollars) Sales $2,200 Less variable expenses Direct material $400 Direct labor 330 Variable manufacturing overhead (Schedule 1) 150 Total variable manufacturing cost of goods sold $880 Variable selling expenses 80 Variable administrative expenses 25 Total variable expenses 985 Contribution margin $ 1,215 Less fixed expenses: Fixed manufacturing overhead (Schedule 2) $345 Selling expenses 220 Administrative expenses 119 Total fixed expenses 684 Operating income $ 531
CHAPTER 3 COVERAGE OF LEARNING OBJECTIVES
CHAPTER 3 Measurement of Cost Behavior 3-A1 (20-25 min.) Some of these answers are controversial, and reasonable cases can be built for alternative classifications. Class discussion of these answers should lead to worthwhile disagreements about anticipated cost behavior with regard to alternative cost drivers. 1. (b) Discretionary fixed cost. 2. (e) Step cost. 3. (a) Purely variable cost with respect to revenue. 4. (a) Purely variable cost with respect to miles flown. 5. (d) Mixed cost with respect to miles driven. 6. (c) Committed fixed cost. 7. (b) Discretionary fixed cost. 8. (c) Committed fixed cost. 9. (a) Purely variable cost with respect to cases of 7-Up. 10. (b) Discretionary fixed cost. 11. (b) Discretionary fixed cost. 3-A2 (25-30 min.) 1. Support costs based on 60% of the cost of materials: Sign A Sign B Direct materials cost $400 $200 Support cost (60% of materials cost) $240 $120 Support costs based on $50 per power tool operation: Sign A Sign B
第三章练习题及答案 一、单项选择题： 1、在变动成本法中，产品成本是指（）。 A.制造费用 B.生产成本 C.变动生产成本 D.变动成本 2、在变动成本法下，销售收入减去变动成本等于（）。 A.销售毛利 B.税后利润 C.税前利润 D.贡献边际 3.如果本期销售量比上期增加，则可断定按变动成本法计算的本期营业利润（）。 A.一定本期等于上期 B.本期应当大于上期 C.本期应当小于上期 D.本期可能等于上期 4.如果完全成本法期末存货吸收的固定性制造费用大于期初存货释放的固定性制造费用，则两种方法营业利润的差额（）。 A.一定等于零 B.可能等于零 C.一定大于零 D.一定小于零 5、在变动成本法下，固定性制造费用应当列作（）。 A.非生产成本 B.期间成本 C.产品成本 D.直接成本 6、下列项目中，不能列入变动成本法下产品成本的是（）。 A.直接材料 B.直接人工 C.变动性制造费用 D.固定性制造费用 7、已知2000年某企业按变动成本法计算的营业利润为13500元，假定2001年销量与2000年相同，产品单价及成本水平都不变，但产量有所提高。则该年按变动成本法计算的营业利润（）。 A.必然大于13500元 B.必然等于13500元 C.必然小于13500元 D.可能等于13500元 8、如果某企业连续三年按变动成本法计算的营业利润分别为10000元、12000元和11 000元。则下列表述中唯一正确的是（）。 A.第三年的销量最小 B.第二年的销量最大 C.第一年的产量比第二年少 D.第二年的产量比第三年多 9、从数额上看，广义营业利润差额应当等于按完全成本法计算的（）。 A.期末存货成本与期初存货成本中的固定生产成本之差 B.期末与期初的存货量之差 C.利润超过按变动成本法计算的利润的部分 D.生产成本与销货成本之差 10.如果某期按变动成本法计算的营业利润为5000元，该期产量为2000件，销售量为1 000件，期初存货为零，固定性制造费用总额为2000元，则按完全成本法计算的营业利润为（） A.0元 B.1000元 C.5000元 D.6000元 11、如果完全成本法的期末存货成本比期初存货成本多10000元，而变动成本法的期末存货成本比期初存货成本多4000元，则可断定两种成本法的营业利润之差为（） A.14000元 B.10000元 C.6000元 D.4000元 12、下列各项中，能反映变动成本法局限性的说法是（） A.导致企业盲目生产 B.不利于成本控制 C.不利于短期决策 D.不符合传统的成本观念 13、用变动成本法计算产品成本时，对固定性制造费用的处理时（） A.不将其作为费用 B.将其作为期间费用，全额列入利润表
本章练习题答案 习题1 假设某公司只生产一种产品A，20X1到20X3年三年的销量均为2 000件，各年的产量分别为2 000件、2 200件和1 800件。A产品的单位售价为400元；管理费用和销售费用均为固定成本，两项费用之和各年均为80 000元；产品的单位变动成本（包括直接材料、直接人工和变动制造费用）为200元；固定制造费用为30 000元。存货的计价采用先进先出法。 要求：不考虑销售税金，请根据上述资料，分别采用固定成本法和变动成本法计算各年的税前利润。 答案：各年的利润计算如下表所示：
*（440 000＋30 000）÷2 200×200＝42 727 习题2 已知：某企业生产一种产品，第一年、第二年的生产量分别为170 000件和140 000件，销售量分别为140 000件和160 000件，存货的计价采用先进先出法。每单位产品的售价为5元，生产成本资料如下：每件变动生产成本为3元，其中包括直接材料元，直接人工元，变动制造费用元；固定制造费用每年发生额为150 000元。变动销售与管理费用之和为销售收入的5%，固定销售与管理费用之和为65 000元，两年均未发生财务费用。 要求： （1）分别按完全成本法和变动成本法计算并确定第一年和第二年的税前利润。 （2）具体说明第一年和第二年分别按两种成本计算方法确定的税前利润产生差异的原因。 答案： （1）按完全成本法计算的第一年和第二年的税前利润下表：
注：第一年生产成本＝（3＋150 000÷170 000）×170 000＝660 000（元）第二年生产成本＝（3＋150 000÷140 000）×140 000＝570 000（元） 第一年期末存货成本＝（3＋150 000÷170 000）×30 000＝116 471（元）第二年期末存货成本＝（3＋150 000÷140 000）×10 000＝40 714（元）按变动成本法计算的第一年和第二年的税前利润见下表：
管理会计第15版英文版答案02 1、He _______ getting up early. [单选题] * A. used to B. is used to(正确答案) C. is used D. is used for 2、85．You’d better? ? ? ? ? a taxi, or you’ll be late. [单选题] * A．take(正确答案) B．taking C．took D．to take 3、John is quite _______. He likes to attend activities in?his spare time. [单选题] * A. active(正确答案) B. quiet C. lazy D. honest
4、--Henry treats his secretary badly.--Yes. He seems to think that she is the _______ important person in the office. [单选题] * A. little B. least(正确答案) C. less D. most 5、The flowers _______ sweet. [单选题] * A. taste B. smell(正确答案) C. sound D. feel 6、The market economy is quickly changing people’s idea on_____is accepted. [单选题] * A.what(正确答案) B.which C.how D.that 7、Jeanne's necklace was _____ 500 francs at most. [单选题] * A. worthy
管理会计第15版习题答案 管理会计第15版习题答案 在学习管理会计的过程中，习题是非常重要的一部分。通过做习题，我们可以 巩固所学的知识，提高解决问题的能力。然而，有时候我们可能会遇到一些难题，不知道如何下手。在这篇文章中，我将为大家提供管理会计第15版习题的答案，希望能够帮助大家更好地理解和应用所学的知识。 第一章：管理会计的基本概念和方法 1. 管理会计的定义是什么？ 管理会计是指在组织内部为管理者提供决策支持和信息反馈的一种会计体系。 它通过收集、处理和分析各种与管理决策相关的信息，为管理者提供决策所需 的信息和分析报告。 2. 管理会计的目的是什么？ 管理会计的目的是帮助管理者做出明智的决策，实现组织的目标。它通过提供 成本、利润、投资回报率等信息，帮助管理者了解组织的经济状况和运营情况，从而做出合理的决策。 3. 管理会计的方法有哪些？ 管理会计的方法包括成本会计、预算管理、绩效评价等。成本会计主要用于计 算和控制成本，帮助管理者了解产品成本和服务成本。预算管理是指通过制定 预算，对组织的经济活动进行计划、控制和评价。绩效评价是通过对组织的绩 效进行评估，帮助管理者了解组织的运营情况和达成目标的程度。 第二章：成本行为与成本估计 1. 成本行为是什么？
成本行为是指成本与产量或其他活动之间的关系。根据成本与产量之间的变化 关系，成本可以分为固定成本、可变成本和半固定成本。 2. 成本估计的方法有哪些？ 成本估计的方法包括直接法、间接法和混合法。直接法是通过直接观察和测量 成本和产量之间的关系，估计成本的变化。间接法是通过间接观察和测量成本 和其他因素之间的关系，估计成本的变化。混合法是将直接法和间接法相结合，综合考虑各种因素对成本的影响。 第三章：成本-收益分析 1. 什么是成本-收益分析？ 成本-收益分析是指通过比较项目的成本和收益，评估项目的经济效益和可行性。它可以帮助管理者决策是否进行某项投资或项目，以及选择最佳的投资方案。2. 成本-收益分析的方法有哪些？ 成本-收益分析的方法包括净现值法、内部收益率法和投资回收期法。净现值法是将项目的现金流入和现金流出进行折现，计算项目的净现值，判断项目的经 济效益。内部收益率法是计算项目的内部收益率，判断项目的投资回报率。投 资回收期法是计算项目的投资回收期，判断项目的投资回收时间。 通过以上习题的答案，我们可以更好地理解和应用管理会计的知识。希望这些 答案能够帮助大家在学习管理会计的过程中取得更好的成绩。同时，也希望大 家在做习题的过程中注重思考和理解，而不仅仅是追求答案的正确性。只有真 正理解了知识，才能够在实际工作中灵活运用。祝愿大家在管理会计的学习中 取得好成绩！
成本与管理会计第15版净现值分析答案 1、产品成本计算的分类法适用于(c) A.品种、规格繁多的产品; B.可以按照一定标准分类的产品; C.品种、规格繁多，而且可以按照产品结构、所用原材料和工艺过程的不同划分为若干类别的产品: D.只适用大批大量生产的产品 2、定额法的主要缺点是(b)。 A.只适用于大批大量生产的机械制造企业; B.较其他成本计算方法核算工作量大; C.不能合理、简便地解决完工产品和月末在产品之间的费用分配问题; D.不便于成本分析工作。 3、在完工产品成本中,如果月初在产品定额变动差异是正数，说明(B) 。 A.定额提高了; B.定额降低了; C.本月定额管理和成本管理不利; D.本月定额管理和成本管理取得了成绩。 4、产品成本计算的定额法，在适用范围上(a)。 A.与生产的类型没有直接关系: B.与生产的类型有着直接的关系; C.只适用大批大量生产的机械制造业; D.只适用于小批单件生产的企业。 5、当企业利用剩余生产能力选择生产新产品而且每种新产品都没有专属固定成本时，应以(C)作为选择标准. A.销售价格; B.成本; C.贡献毛益; D.产销量。 6、完全成本法与变动成本法在计算产品生产成本时主要差异在(C) 。 A.变动制造费用; B.变动管理费用; C.固定制造费用; D.固定管理费用。 7、企业在进行经营决策时，根据不同备选方案计算出来的成本差异，称为 (A)。
A.差量成本; B.沉没成本; C.机会成本; D.边际成本。 8、下列各等式中成立的有(C)。 A.变动成本率+安全边际率=1; B.贡献边际率+安全边际率=1; C.贡献毛益率+变动成本率=1; D. 安全边际率+利润率=1。 9、下列成本属于无关成本的是(D)。 A.专属成本; B.可避免成本; C.差额成本;.联合成本. 10、在变动成本法下，计入产品成本的是(A) A.变动生产成本; B.全部变动成本; C.直接材料和直接人工; D.全部生产成本。 11、按照管理会计的解释，成本的相关范围是指()。 A.相关条件; B.相关因素; C.相关数量; D.不改变固定成本、变动成本性态的有关业务量和期间范围。 12、下列(D) 概念不是建立在成本性态可分的假设之上的. A.贡献毛益; B.完全成本; C.本-量- -利分析; D. 标准成本差异分析。 13、一般来说，直接材料价格差异应由(C)负责。 A.劳动人事部门: B.计划部门; C.采购部门; D.生产部门。 14、某企业在6年前购置一台机床，原价18000元，拟报废清理或修理后作价出售，假定报废后的残值1200元，进行修理则需花费4000元，修理后作价8000元。那么，(A) 是沉没成本. A.18000; B. 1200; C.4000; D. 8000. 15、某企业只生产-种产品,单价6元,单位变动生产成本4元,单位变动性销售和管理成本0.5元，销量500件，则该产品贡献边际为(B)元。 A.650; B. 750; C. 850; D. 950。 16、就短期决策而言，下列(B) 属于非相关成本. A.付现成本; B. 机会成本;
Cost and Management Accounting English Version 15th Edition Exercise Questions with Answers Cost and management accounting is a crucial aspect of any business organization. It is a process that involves collecting, analyzing, and interpreting financial information to help companies make informed decisions. The 15th edition of Cost and Management Accounting focuses on the principles, techniques, and practices that are important in analyzing costs in a manufacturing and service environment. In this article, we will provide a series of exercise questions with answers from the 15th edition of Cost and Management Accounting. Exercise Questions 1.Expln the difference between actual and normal capacity. 2.Describe the different types of cost behavior: fixed, variable, and semi-variable. 3.What is cost-volume-profit analysis? How can this analysis be used to make decisions? 4.What are the different methods for allocating overhead costs? Which method is most appropriate in a particular situation? 5.Expln the difference between job-order costing and process costing. 6.What is activity-based costing? How can it be used to improve decision-making? 7.Define cost of goods manufactured and cost of goods sold.
亨格瑞管理会计英文第15版练习答案01 CHAPTER 1 COVERAGE OF LEARNING OBJECTIVES LEARNING OBJECTIVE LO1: Describe the major users and uses of accounting information. LO2: Describe the cost-benefit and behavioral issues involved in designing an accounting system. LO3: Explain the role of budgets and performance reports in planning and control. LO4: Discuss the role accountants play in the company’s value chain functions. LO5: Explain why accounting is important in a variety of career paths. LO6: Identify current trends in management accounting. LO7: Explain why ethics and standards of ethical conduct are important to accountants. FUNDA- CRITICAL CASES, MENTAL THINKING EXCEL, ASSIGN-EXERCISES COLLAB., & MENT AND INTERNET MATERIAL EXERCISES PROBLEMS EXERCISES A1, B1 28, 29, 33 39, 40, 42 55 41, 43 A2, B2 32 45 53 A1, B1 30, 31, 34, 35, 39, 42, 44 36 30, 31 52, 55 A3, B3 37, 38 47, 48, 49 54 51, 52, 55 1 Copyright ?2021 Pearson Education, Inc., Publishing as Prentice Hall. CHAPTER 1 Managerial Accounting, the Business Organization, and Professional Ethics 1-A1 (10-15 min.) Information is often useful for more than one function, so the following classifications for each activity are not definitive but serve as a starting point for discussion: 1. Scorekeeping. A depreciation schedule is used in preparing financial statements to report the results of activities. 2. Problem solving. Helps a manager assess the impact of a purchase decision. 3. Scorekeeping. Reports on the results of an operation. Could also be attention directing if scrap is an area that might require management attention. 4. Attention directing. Focuses attention on areas that need attention. 5. Attention directing. Helps managers learn about the information contained in a
管理会计英文试题及答案 Management Accounting English Exam Questions and Answers Question 1: The following information is available for XYZ Company: Sales Revenue: $500,000 Variable Costs: $150,000 Fixed Costs: $100,000 Total Assets: $800,000 Tax Rate: 30% Calculate the company's contribution margin ratio and net operating income. Answer 1: Contribution Margin Ratio = (Sales Revenue - Variable Costs) / Sales Revenue = ($500,000 - $150,000) / $500,000 = 70% Net Operating Income = Contribution Margin - Fixed Costs = ($500,000 - $150,000) - $100,000 = $250,000
Question 2: ABC Company produces and sells a product with the following data: Selling Price per Unit: $20 Variable Cost per Unit: $10 Fixed Costs: $50,000 Expected Sales Volume: 10,000 units Calculate the breakeven point in units and dollars. Answer 2: Breakeven Point in Units = Fixed Costs / Contribution Margin per Unit = $50,000 / ($20 - $10) = 5,000 units Breakeven Point in Dollars = Breakeven Point in Units * Selling Price per Unit = 5,000 units * $20 = $100,000 Question 3: Determine the total cost and average cost per unit for a company based on the following data: Fixed Costs: $30,000 Variable Costs per Unit: $5
第二章产品本钱计算 Exercises 2–1〔指教材上的第2章练习第1题，下同〕 1. Part #72A Part #172C Steel* $ 12.00 $ 18.00 Setup cost** 6.00 6.00 Total $ 18.00 $ 24.00 *($1.00 ? 12; $1.00 ? 18) **($60,000/10,000) Steel cost is assigned by calculating a cost per ounce and then multiplying this by the ounces used by each part: Cost per ounce= $3,000,000/3,000,000 ounces = $1.00 per ounce Setup cost is assigned by calculating the cost per setup and then dividing this by the number of units in each batch (there are 20 setups per year): Cost per setup = $1,200,000/20 = $60,000 2. The cost of steel is assigned through the driver tracing using the number of ounces of steel, and the cost of the setups is assigned through driver tracing also using number of setups as the driver. 3. The assumption underlying number of setups as the driver is that each part uses an equal amount of setup time. Since Part #72A uses double the setup time of Part #172C, it makes sense to assign setup costs based on setup time instead of number of setups. This illustrates the importance of identifying drivers that reflect the true underlying consumption pattern. Using setup hours [(40 ? 10) + (20 ? 10)], we get the following rate per hour: Cost per setup hour = $1,200,000/600 = $2,000 per hour The cost per unit is obtained by dividing each part’s total setup costs by the number of units: Part #72A = ($2,000 ? 400)/100,000 = $8.00 Part #172C = ($2,000 ? 200)/100,000 = $4.00 Thus, Part #72A has its unit cost increased by $2.00, while Part #172C has its unit cost decreased by $2.00.
CHAPTER 6 COVERAGE OF LEARNING OBJECTIVES
CHAPTER 6 Relevant Information and Decision Making With a Focus on Operational Decisions 6-A1 (20 min) 1. The key to this question is what will happen to the fixed overhead costs if production of the boxes is discontinued. Assume that all $60,000 of fixed costs will continue. Then, Sunshine State will lose $20,000 by purchasing the boxes from Weyerhaeuser: Payment to Weyerhaeuser, 80,000 × $2.10 $168,000 Costs saved, variable costs 148,000 Additional costs $ 20,000 2. Some subjective factors are: •Might Weyerhaeuser raise prices if Sunshine State closed down its box-making facility? •Will sub-contracting the box production affect the quality of the boxes? •Is a timely supply of boxes assured, even if the number needed changes? •Does Sunshine State sacrifice proprietary information when disclosing the box specifications to Weyerhaeuser? 3. In this case the fixed costs are relevant. However, it is not the depreciation on the old equipment that is relevant. It is the cost of the new equipment. Annual cost savings by not producing the boxes now will be: Variable costs $148,000 Investment avoided (annualized) 80,000 Total saved $228,000 The payment to Weyerhaeuser is $228,000 - $168,000 = $60,000 less than the savings, so Sunshine State would be $60,000 better off subcontracting the production of the boxes.
管理会计（高等教育出版社） 于增彪（清华大学）改编 余绪缨（厦门大学）审校 CHAPTER 8 FUNCTIONAL AND ACTIVITY-BASED BUDGETING QUESTIONS FOR WRITING AND DISCUSSION 1.Budgets are the quantitative expressions of plans. Budgets are used to translate the goals and strategies of an organization into operational terms. 2.Control is the process of setting standards, receiving feedback on actual performance, and taking corrective action whenever actual performance deviates from planned perfor-mance. Budgets are standards, and they are compared with actual costs and revenues to provide feedback. 3.The planning and control functions of budg- eting can benefit all organizations regardless of size. All organizations need to determine what their goals are and how best to obtain those goals. This is the planning function of budgeting. In addition, organizations can compare what actually happens with what was planned to see if the plans are unfolding as anticipated. This is the control function of budgeting. 4.Budgeting forces managers to plan, provides resource information for decision making, sets benchmarks for control and evaluation, and improves the functions of communica-tion and coordination. 5. A master budget is the collection of all indi- vidual area and activity budgets. Operating budgets are concerned with the income-generating activities of a firm. Financial budgets are concerned with the inflows and outflows of cash and with planned capital expenditures. 6.The sales forecast is a critical input for build- ing the sales budget. However, it is not nec- essarily equivalent to the sales budget. Upon receiving the sales forecast, management may decide that the firm can do better than the forecast indicates. Consequently, actions may be taken to increase the sales potential for the coming year (e.g., increasing adver-tising). This adjusted forecast then becomes the sales budget. 7.Yes. All budgets are founded on the sales budget. Before a production budget can be created, it must have the planned sales. The manufacturing budgets, in turn, depend on the production budget. The same is true for the financial budgets since sales is a critical input for budgets in that category. 8.For a merchandising firm, the production budget is replaced by a merchandise pur-chases budget. Merchandising firms also lack direct materials and direct labor budg-ets. All other budgets are essentially the same. For a service firm (for-profit), the sales budget doubles as the production budget, and there is no finished goods in-ventory budget. The rest of the budgets have counterparts. 9. A static budget is for a particular level of ac- tivity. A flexible budget is one that can be es-tablished for any level of activity. For perfor-mance reporting, it is necessary to compare the actual costs for the actual level of activity with the budgeted costs for the actual level of activity. A flexible budget provides the means to compute the budgeted costs for the actual level of activity, after the fact.