亨格瑞管理会计英文第15版练习答案03.doc

亨格瑞管理会计英文第15版练习答案03.doc

《亨格瑞管理会计英文第15版练习答案03.doc》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03.doc（43页珍藏版）》请在冰豆网上搜索。

CHAPTER3

COVERAGEOFLEARNINGOBJECTIVES

LEARNINGOBJECTIVE

FUNDA-

MENTAL

ASSIGN-MENT

MATERIAL

CRITICALTHINKINGEXERCISESANDEXERCISES

PROBLEMS

CASES,NIKE10K,EXCEL,

COLLAB.,&INTERNETEXERCISES

LO1:

Explainstep-andmixed-costbehavior.

A1,B1

26,30,31,

32

43,44,48,55

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

29,33,34,38,39

40,41,42

47,50,51

52,53,55

58,62

CHAPTER3

MeasurementofCostBehavior

3-A1 （20-25min.）Someoftheseanswersarecontroversial,andreasonablecasescanbebuiltforalternativeclassifications.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:

SignA SignB

Directmaterialscost $400 $200

Supportcost（60%ofmaterialscost） $240 $120

Supportcostsbasedon$50perpowertooloperation:

SignA SignB

Powertooloperations 3 6

Supportcost $150 $300

2. Iftheactivityanalysisisreliable,byusingthecurrentmethod,EvergreenSignsispredictingtoomuchcostforsignsthatusefewpowertooloperationsandispredictingtoolittlecostforsignsthatusemanypowertooloperations.Asaresultthecompanycouldbelosingjobsthatrequirefewpowertooloperationsbecauseitsbidsaretoohigh--itcouldaffordtobidlessonthesejobs.Conversely,thecompanycouldbegettingtoomanyjobsthatrequiremanypowertooloperations,becauseitsbidsaretoolow--givenwhatthe"true"costswillbe,thecompanycannotaffordthesejobsatthoseprices.Eitherway,thesignbusinesscouldbemoreprofitableiftheownerbetterunderstoodandusedactivityanalysis.EvergreenSignswouldbeadvisedtoadopttheactivity-analysisrecommendation,butalsotocloselymonitorcoststoseeiftheactivity-analysispredictionsofsupportcostsareaccurate.

3-A3 （25-30min.）

1. High-LowMethod:

SupportCost MachineHours

Highmonth=September $13,500 1,750

Lowmonth=May 9,000 850

Difference $4,500 900

Variablecostpermachinehour=Changeincost÷Changeincostdriver

=$4,500÷900=$5.00

Fixedsupportcostpermonth=Totalsupportcost-Variablesupportcost

Atthehighpoint:

=$13,500-$5.00×1,750

=$13,500-$8,750

=$4,750

oratthelowpoint:

=$9,000-$5.00×850

=$9,000-$4,250

=$4,750

2. Thehigh-lowmethodusesthehighandlowactivitylevelstodeterminethecostfunction.SincethenewOctoberdataformachinehoursdoesnotchangeeitherthehighorlowleveltherewouldbenochangeintheanalysis.

3. Theregressionanalysisresultsdifferfromtheresultsofthehigh-lowmethod.Asaresult,estimatesoftotalsupportcostmaydifferconsiderablydependingontheexpectedmachinehourusage.Forexample,considerthefollowingsupportcostestimatesatthreelevelsofmachinehourusage（allwithintherelevantrange）:

MachineHourUsage

950Hours 1,200Hours 1,450Hours

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

Becausethehigh-lowmethodhasalowervariablecostestimate,theregression-basedpredictionsexceedthehigh-low-basedpredictionsathigherlevelsofmachineusage,whilethehigh-lowestimatesaregreateratlowerlevelsofusage.Thehigh-lowmethodusedonlytwodatapoints,sotheresultsmaynotbereliable.Fernandezwouldbeadvisedtousetheregressionresults,whicharebasedonallrelevantdata.

3-B1 （20-25min.）

Thefollowingclassificationsareopentodebate.Withappropriateassumptions,otheranswerscouldbeequallysupportable.Forexample,in#2,thehealthinsurancewouldbeac