亨格瑞管理会计英文第15版练习答案解析Word文档下载推荐.docx
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45,49
LO4:
Explainthemajorreasonsforallocatingcosts.
B2
33,41
46
54
LO5:
Identifythemaintypesofmanufacturingcosts:
directmaterials,directlabor,andindirectproductioncosts.
39
LO6:
Explainhowthefinancialstatementsofmerchandisersandmanufacturersdifferbecauseofthetypesofgoodstheysell.
A2
57,60,61
LO7:
Understandthemain
A3,A4,
33,40,41,
48,49,50
55,56,
differencesbetweentraditionalandactivitybasedcostingsystemsandwhyABCsystemsprovidevaluetomanagers.
B3,B4
42
57,58,
59,60,61
LO8:
Useactivity-basedcostinformationtomakestrategicandoperationalcontroldecisions.
A4,B4
32,37,43
55,56,60
CostManagementSystemsandActivity-BasedCosting
4-A1（20-30min.）
SeeTable4-A1onthefollowingpage.
4-A2（25-30min.）
1.
MerchandiseInventories,1,000devices@$97
$97,000
2.
Directmaterialsinventory
$40,000
Work-in-processinventory
Finishedgoodsinventory
97,000
3.
Totalinventories
$137,000
NILEELECTRONICSPRODUCTS
StatementofOperatingIncome
FortheYearEndedDecember31,20X9
Sales（9,000unitsat$170）
$1,530,000
Costofgoodssold:
Beginninginventory
$0
Purchases
970,000
Costofgoodsavailableforsale
$970,000
Lessendinginventory
Costofgoodssold（anexpense）
Grossmarginorgrossprofit
Lessotherexpenses:
selling&
administrativecosts
Operatingincome（alsoincomebeforetaxes
873,000
$657,000
185,000
$472,000
inthisexample）
TABLE4-A1
STATEMENTOFOPERATINGINCOME
OPERATINGINCOMEBYPRODUCTLINE
EXTERNALREPORTINGPURPOSE
INTERNALSTRATEGICDECISIONMAKINGPURPOSE
CustomLargeSmall
DetailedStd.Std.CostType,AssignmentMethod
Sales
$155,000
$30,000$45,000$80,000
Directmaterial
40,000
5,00015,00020,000Direct,DirectTrace
Indirectmanufacturing
41,000
1
28,0005,0008,000Indirect,Alloc.-Mach.
Hours
81,000
33,00020,00028,000
Grossprofit
74,000
（3,000）25,00052,000
Sellingandadministrativeexpenses:
Commissions
15,000
1,5003,50010,000Direct,DirectTrace
Distributiontowarehouses
10,400
2
1,0003,0006,400Indirect,Allocation-Weight
Totalsellingandadmin.expenses
25,400
2,5006,50016,400
Contributiontocorporateexpenses
andprofit
48,600
$（5,500）$18,500$35,600
Unallocatedexpenses:
Administrativesalaries
8,000
Otheradministrativeexpenses
4,000
Totalunallocatedexpenses
12,000
Operatingincomebeforetax
$36,600
Totalmachinehoursis1,400+250+400=2,050.Indirectmanufacturingcostpermachinehouristhen$41,000宁2,050=$20.Theallocationtocustomdetailedis$20x1,400machinehours=$28,000.
Totalweightshippedis25,000kg+75,000kg+160,000kg=260,000kg.Indirectdistributioncostsper
kilogramisthen$10,400宁260,000kg=$0.04.Theallocationtocustomdetailedis$0.04x25,000kg=
$1,000.
技术资料专业整理
4.ORINOCO,INC.
Costofgoodsmanufacturedandsold:
Beginningfinishedgoodsinventory
5.
Thebalancesheetforthemerchandiser（Nile）hasjustonelineforinventories,theendinginventoryoftheitemspurchasedforresale.Thebalancesheetforthemanufacturer（Orinoco）hasthreeitems:
directmaterialsinventory,work-in-processinventory,andfinishedgoodsinventory.
Theincomestatementsaresimilarexceptforthecomputationofcostofgoodsavailableforsale.Themerchandiser（Nile）simplyshowspurchasesfortheyearplusbeginninginventory.Incontrast,themanufacturer（Orinoco）showsbeginningwork-in-processinventoryplusthethreecategoriesofcostthatcomprisemanufacturingcost（directmaterialsused,directlabor,andfactory（ormanufacturing）overhead）andthendeductstheendingwork-in-processinventory.Themanufacturerthenaddsthebeginningfinishedgoodsinventorytothiscostofgoodsmanufacturedtogetthecostofgoodsavailableforsale.
6.Thepurposeisprovidingaggregatemeasuresofinventoryvalueandcostofgoodsmanufacturedforexternalreportingtoinvestors,creditors,andotherexternalstakeholders.
4-A3（10-15min.）
Bank'
s
Therecanbemanyjustifiableanswersforeachitemotherthanthelistedcostdriverandbehavior.ThepurposeofthisexerciseistogenerateanactivediscussionregardingthosechosenbyFirstmanagers.Onepointthatshouldbeemphasizedisthatmanytimesmanagerschoosecostdriversthatarenotthemostplausibleorreliablebecauseoflackofdataavailability.Costdriversarealsousedasabasistoallocateactivityandresourcecostsandsotheavailabilityofdataisoftenanimportantconsideration.
ActivityOr
Resource
CostDriver
a.*
R
Numberofsquarefeet
b.
Numberofpersonhours
c.
Numberofcomputertransactions
d.
A
Numberofschedules
e.
f.
Numberofloaninquiries
cy・
Numberofinvestments
h.
Numberofapplications
i.
j.
Numberofminutes
k.
l.
Numberofloans
Cost
Behavior
F
V
*Anargumentcanbemadethatmaintenanceofthebuildingisanactivity.Ifthiswasthecase,resourcessuchassuppliesandlaborwouldberesourcesconsumed,andseveralresourcecostdriverswouldbeneeded.Inaddition,aseparateresourceandassociatedcostdriverwouldbeneededforinsuraneecosts.However,thecompanyhadacontractformaintenance（fixedprice）,sothiswasafixed-costresourcethatwasaddedtootheroccupancycostssuchasinsuranee.Thecostdriverchosenforalltheseoccupancycostswassquarefeetoccupiedbythevariousdepartments.
backonlabor）.Thisisanexampleofastepcostthatisfixedoverwiderangesofcost-driverlevel.
***Studentsmaytrytodeterminethecostbehaviorofactivitieseventhoughtheproblemrequirementsdonotaskforit.Pointoutthatactivitiesalmostalwayshavemixedcostbehaviorbecausetheyconsumevariousresources.Someofthesearefixed-costandothersvariable-costresources.Forexample,theactivity“researchtoevaluatealoanapplication”consumessuchfixed-cost
resourcesasmanagerlabortimeandcomputers（assumedownedbythebank）.
Thisactivityalsoconsumesvariable-costresourcessuchastelecommunicationstimeandexternalcomputingservices.
4-A4（20-30min.）
1.Thefirststepistodeterminethecostpercost-driverunitforeachactivity:
Activity[Costdriver]
Monthly
Manufacturing
Overhead
Driver
Activity
CostperDriverUnit
MaterialHandling[Directmaterialscost]
$12,000
$200,000
$0.06
Engineering[Engineeringchangenotices]
20,000
20
1,000.00
Power[Kilowatthours]
16,000
400,000
0.04
TotalManufacturingOverhead
$48,000
Next,thecostsofeachactivitycanbeallocatedtoeachofthethreeproducts:
PHYSICALFLOW/ALLOCATEDCOST
CostSeniorBasicDeluxe
MaterialHandling$.06x25,000=$1,500$.06x50,000=$3,000$.06x125,000=$7,5
Engineering$1,000x13=13,000$1,000x5=5,000$1,000x2=2,000
Power$.04x50,000=2,000$.04x200,000=8,000$.04x150,000=6,000
Total$16,500$16,000$15,500
2.Overheadratebasedondirectlaborcosts:
Rate=Totalmanufacturingoverhead宁Totaldirectlaborcost
$48,000-$8,000=$6.00/DL$
Overheadallocatedtoeachproductis:
$24,000
6,000
Senior:
$6.00x4,000=
Basic:
$6.00x1,000=
Deluxe:
Total
$6.00x3,000
18,000
$48000
NoticethatmuchlessmanufacturingoverheadcostisallocatedtoBasicusingdirectlaborasacostdriver.Why?
BecauseBasicusesonlyasmallamountoflaborbutlargeamountsofotherresources,especiallypower.
3.Theproductcostsinrequirement1aremoreaccurateifthecostdriversaregoodindicatorsofthecausesofthecosts--theyarebothplausibleandreliable.Forexample,kilowatthoursiscertainlyabettermeasureofthecostofpowercoststhanisdirectlaborhours.Therefore,theallocationofpowercostsinrequirement1iscertainlybetterthaninrequirement2.Materialshandlingandengineeringarelikewisemoreplausible.Amanagerwouldbemuchmoreconfidentinthemanufacturingoverheadallocatedtoproductsinrequirement1.Remember,however,thatthereareincrementalcostsofdatacollectionassociatedwiththemoreaccurateABCsystem.Thebenefit/costcriteriamustbeappliedindecidingwhichcostingsystemis“best.
4-B1（20-30min.）
SeeTable4-B1onthefollowingpage.
4-B2（25-30min.）
1.$1,080,000宁45,000hours=$24perdirect-laborhour
2.（a）$585,000宁15,000hours=$39perdirect-laborhour
（b）$495,000宁30,000hours=$16.50perdirect-laborhour
3.（a）$585,000宁97,500hours=$6permachinehour
4.（a）$24x（1.0+14.0）=$360.00
$24x（1.5+3.0）=$108.00
$24x（1.3+8.0）=$223.20
（b）（$39x1.0）+（$16.50x14.0）=$39.00+$23
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