成本管理会计Word格式文档下载.docx

成本管理会计Word格式文档下载.docx

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Compareincomestatements:

Break-even

PointIncrementTotal

Volumeinunits25,00011,00036,000

Sales$25,000$11,000$36,000

Deductexpenses:

Variable20,0008,80028,800

Fixed5,000---5,000

Totalexpenses$25,000$8,800$33,800

Effectonnetincome$0$2,200$2,200

3.Totalfixedexpenseswouldbe$5,000+$1,152=$6,152

=30,760units;

=$30,760sales

or30,760x$1.00=$30,760sales

4.Newcontributionmarginis$.18perunit;

$5,000÷

$.18=27,778units

27,778unitsx$1.00=$27,778insales

5.Thequickway:

（36,000-25,000）x$.16=$1,760.Onagraph,theslopeofthetotalcostlinewouldhaveakinkupward,beginningatthebreak-evenpoint.

2-A3（20-30min.）

Thefollowingformatisonlyoneofmanywaystopresentasolution.Thissituationisreallyademonstrationof"

sensitivityanalysis,"

wherebyabasicsolutionistestedtoseehowmuchitisaffectedbychangesincriticalfactors.Muchdiscussioncanensue,particularlyaboutthefinalthreechanges.

Thebasiccontributionmarginperrevenuemileis$1.50-$1.30=$.20

（1）

（2）（3）（4）（5）

（1）x

（2）（3）-（4）

RevenueContributionTotal

MilesMarginPerContributionFixedNet

SoldRevenueMileMarginExpensesIncome

1.800,000$.20$160,000$110,000$50,000

2.（a）800,000.35280,000110,000170,000

（b）880,000.20176,000110,00066,000

（c）800,000.0756,000110,000（54,000）

（d）800,000.20160,000121,00039,000

（e）840,000.17142,800110,00032,800

（f）720,000.25180,000110,00070,000

（g）840,000.20168,000121,00047,000

2-28（5-10min.）

1.Contributionmargin=$900,000-$500,000=$400,000

Netincome=$400,000-$350,000=$50,000

2.Variableexpenses=$800,000-$350,000=$450,000

Fixedexpenses=$350,000-$80,000=$270,000

3.Sales=$600,000+$340,000=$940,000

Netincome=$340,000-$250,000=$90,0002-29（10-20min.）

1.d=c（a-b）

$720,000=120,000（$25-b）

b=$19

f=d-e

=$720,000-$640,000=$80,000

2.d=c（a-b）

=100,000（$10-$6）=$400,000

=$400,000-$320,000=$80,000

3.c=d÷

（a-b）

=$100,000÷

$5=20,000units

e=d-f

=$100,000-$15,000=$85,000

4.d=c（a-b）

=70,000（$30-$20）

=$700,000

=$700,000-$12,000=$688,000

5.d=c（a-b）

$160,000=80,000（a-$9）

a=$11

=$160,000-$110,000=$50,000

2-56（20-25min.）

1.Netincome（loss）=250,000（$2）+125,000（$3）-$735,000

=$500,000+$375,000-$735,000

=$140,000

2.LetB=numberofunitsofbeefenchiladastobreakeven（B）

2B=numberofunitsofchickentacostobreakeven（C）

Totalcontributionmargin-fixedexpenses=zeronetincome

$3B+$2（2B）-$735,000=0

$7B=$735,000

B=105,000

2B=210,000=C

Thebreak-evenpointis105,000unitsofbeefenchiladasplus210,000unitsofchickentacos,agrandtotalof315,000units.

3.Iftacos,break-evenwouldbe$735,000÷

$2=367,500units.

Ifenchiladas,break-evenwouldbe$735,000÷

$3=245,000units.

Notethatasthemixeschangefrom1enchiladato2tacos,to0tacosto1enchilada,andto1tacoto0enchiladas,thebreak-evenpointchangesfrom315,000to245,000to367,500.

4.Netincome（loss）=236,250（$2）+78,750（$3）-$735,000

=$472,500+$236,250-$735,000

=$（26,250）

LetB=numberofunitsofbeefenchiladastobreakeven（V）

3B=numberofunitsofchickentacostobreakeven（C）

$3B+$2（3B）-$735,000=0

$9B=$735,000

B=81,667

3B=245,000=C

Themajorlessonofthisproblemisthatchangesinsalesmixchangebreak-evenpointsandnetincomes.Thebreak-evenpointis81,667unitsofenchiladasplus245,000unitsoftacos,atotalof326,667units.Thus,theunfavorablechangeinmixresultsinanetlossof$26,250attheoldtotalbreak-evenlevelof315,000units.Inshort,thebreak-evenlevelishigherbecausethesalesmixislessprofitablewhentacosrepresentahigherproportionofsales.Inthisexample,thebudgetedandactualtotalsalesinnumberofunitswereidentical,buttheproportionofproducthavingthehighercontributionmargindeclined.

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）PurelyvariablecostwithrespecttocasesofCoca-Cola.

10.（b）Discretionaryfixedcost.

11.（b）Discretionaryfixedcost.

3-A3（25-30min.）

1.High-LowMethod:

SupportCostMachineHours

Highmonth=September$13,5001,750

Lowmonth=May9,000850

Difference$4,500900

Variablecostpermachinehour=

=$5.00

Fixedsupportcostpermonth=Totalsupportcost-Variablesupportcost

Atthehighpoint:

=$13,500-$5.00x1,750

=$13,500-$8,750

=$4,750

oratthelowpoint:

=$9,000-$5.00x850

=$9,000-$4,250

2.Thehigh-lowmethodusesthehighandlowactivitylevelstodeterminethecostfunction.SincethenewOctoberdataformachinehoursdoesnotchangeeitherthehighorlowleveltherewouldbenochangeintheanalysis.

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

MachineHourUsage

950Hours1,200Hours1,450Hours

High-Low:

Fixed$4,750$4,750$4,750

Variable:

$5.00x9504,750

$5.00x1,2006,000

$5.00x1,4507,250

Total$9,500$10,750$12,000

Regression:

Fixed$3,355$3,355$3,355

$6.10x9505,795

$6.10x1,2007,320

$6.10x1,4508,845

Total$9,150$10,675$12,200

Becausethehigh-lowapproachhasalowervariablecostestimate,theregression-basedpredictionsexceedthehigh-low-basedpredictionsathigherlevelsofmachineusage,whilethehigh-lowestimatesaregreateratlowerlevelsofusage.Thehigh-lowmethodusedonlytwodatapoints,sotheresultsmaynotbereliable.Evertwouldbeadvisedtousetheregressionresults,whicharebasedonallrelevantdata.

3-35（10-15min.）

1.Fuelcosts:

$.20x17,000milespermonth=$3,400permonth.

2.Equipmentrental:

$6,000x7x3=$126,000forsevenpiecesofequipmentforthreemonths

3.AmbulanceandEMTcost:

$1,200x（2,400/250）=$1,200x10=$12,000（mustroundupfrom9.6to10）

4.Purchasing:

$7,500+$4x4,000=$23,500forthemonth.

3-36（10-15min.）Theremaybesomedisagreementabouttheseclassifications,butreasonsforalternativeclassificationsshouldbeexplored.

CostDiscretionaryCommitted

Advertising$19,000

Depreciation$47,000

Companyhealthinsurance15,000

Managementsalaries85,000

Paymentoflong-termdebt50,000

Propertytax32,000

Groundsmaintenance9,000

Officeremodeling21,000

Researchanddevelopment36,000

Totals$85,000$229,000

3-41（5-10min.）

Variablecostperton=（£

1,150,000-£

950,000）（45,000-35,000）

=

=£

20/ton

Fixedcost=£

1,150,000–（45,000x£

20）=£

250,000

or=£

950,000–（35,000x£

Costfunction=£

250,000+£

20xNumberoftons

CHAPTER4

COVERAGEOFLEARNINGOBJECTIVES

4-37（10min.）

Thisexerciseemphasizeshowagivencostitemmaybeseenfromdifferentviewpoints.Classroomuseofsuchexerciseswillgetstudentsthinkinginsteadofmemorizing.Surely,classroomdiscussionatthisearlystageofthecoursewillnotsettlethestudent'

smindonmanyissues.Exceptionscanbecitedfornearlyeveryanswer.Theclasswillrarelybeabletodiscussmorethanhalftheitems.Thisshouldnotdisturbtheinstructor.Toaccomplishthepurposeoftheseproblems,everyitemneednotbediscussedinprolongeddetail.

ManufacturingCosts

Direct（D）orVariable（V）or

Indirect（I）Fixed（F）

1.DV

2.IF

3.IV

4.IV

5.IV

6.IF

7.IF

8.IV

9.DV

10.IV

4-39（20min.）

1.b,f7.b,e13.d,f

2.d,f8.b,e14.borc,e

3.d,e9.b,e15.a**,f

4.b,f10.c,e16.b,e

5.g*11.b,f17.b,f

6.b,f12.b,g18.d,e

*Non-recurringitemssuchasthisarenotclassifiedaseithervariableorfixed.

**Couldpossiblybe（b）ifimmaterial.

Thisproblememphasizeshowagivencostitemmaybeseenfromdifferentviewpoints.Classroomuseofsuchproblemscausesstudentstothinkinsteadofmemorize.Surely,classroomdiscussionatthisearlystageofthecoursewillnotsettlethestudent'

smindonmanyissues.Exceptionscanbecitedfornearlyeveryanswer.Theclasswillrarelybeabletodiscussmorethanhalftheitems.Thisshouldnot