A CLOSER LOOK AT OVERHEAD COSTS
ANSWERS TO REVIEW QUESTIONS
7.1 When we refer to manufacturing overhead costs we are describing the indirect manufacturing costs of products.
These are the factory costs that are incurred in producing products but cannot be traced directly to them. They include all manufacturing costs other than direct material and direct labour, such as the costs of supervision, power, factory security and so on. From a product costing perspective, we can expand our definition of overheads to include all product-related costs other than direct costs as managers may require comprehensive estimates of product costs for making product-related decisions (see Chapter 4). However, as Australian accounting standard AASB 102 Inventories requires that inventory valuations in external reports of manufacturing businesses only include manufacturing costs, a distinction is drawn between indirect costs within the manufacturing area, called manufacturing overhead, and other indirect costs incurred along the value chain, upstream and downstream, of the manufacturing or production area.
Upstream costs and downstream costs, regardless of whether the entity is a manufacturer or a service provider include costs incurred before and after the production process, such as research and development, design and supply costs, marketing, distribution and customer service costs.
The indirect costs of responsibility centres are costs assigned to a unit in an organisation such as a department or division where a manager is held accountable for performance. Indirect costs cannot be traced directly to the centre so they need to be assigned instead.
7.2 Cost object: is something that is assigned a separate measure of cost because management need such cost
information; for example, responsibility centres, products, projects and so on. (The various production departments in a manufacturing firm also provide examples of cost objects. For example, the material handling cost pool may be allocated across the various production departments that use material handling services. In a hospital costs may be assigned to reception, a ward, a doctor, operating theatres or intensive care unit (ICU) and so on.)
Cost pool: a collection of costs that are to be assigned to cost objects. Costs are often pooled because they have the same cost driver. (An example of a cost pool is all costs related to material handling in a manufacturing firm.) Cost allocation base: is some factor or variable that is used to allocate costs in a cost pool to cost objects. (An example of a cost allocation base may be the weight of materials handled for each production department that uses material handling services. This base would be used to assign the costs in the material handling cost pool to the production departments.)
Cost driver: is a factor or activity that causes a cost to be incurred. (From the example above, the allocation base of weight of materials handled for each production department may be a cost driver depending on its causal relationship to the costs in the cost pool.)
The difference between cost allocation bases and cost drivers is that cost drivers are allocation bases but not all allocation bases are cost drivers. Ideally allocation bases should be cost drivers; that is, there should be a cause and effect relationship between the costs in the cost pool and the allocation base. In practice, some allocation bases do not have this relationship, or the relationship is imperfect. Under these circumstances the accuracy of the cost allocations can be questioned.
7.3 As shown in Exhibit 7.2 (Estimating the cost of a cost object), in estimating the cost of a cost object, direct costs
are traced directly to the cost object and indirect costs (those with no direct linkage to the cost object) are collected into cost pools and assigned to the cost object by means of allocation bases, preferably cost drivers.
Some possible examples of cost objects and their direct and indirect costs for the NGOs involved in the tsunami relief efforts (described in the ‘Real life - Measuring tsunami recovery costs: an overhead or not?’ on page 276) follow:
7.4 A cost allocation base is some factor or variable that allows us to allocate costs in a cost pool to a cost object.
One possible allocation base for assigning advertising costs to the various attractions of a large theme park would be the number of people patronising the park’s attractions. This would assume that the number of people attending a certain part of the theme park would be an indication of the advertising resources consumed by each attraction. Notice that in most cases the sales revenue generated by the various components of the theme park would not be a viable allocation base since most theme parks have a single admission fee for the entire park.
Note that some people would consider ‘corporate’ advertising of this nature should not be allocated to the various subunits of the business, as it is very hard to determine a causal cost driver. In activity-based costing terminology the advertising could be regarded as a facility cost.
7.5 The development of departmental overhead rates involves a two-stage process.
In stage one, overhead costs are assigned to the firm’s production departments. First, overhead costs are distributed to all departments, including both support and production departments. Second, support department cost allocation takes place which involves costs being allocated from the support departments to the production departments. At the end of stage one, all overhead costs have been assigned to the production departments.
In stage two, overhead application occurs as the costs that have been accumulated in the production departments are applied to the products that pass through the departments using the overhead rate set for each production department.
7.6 A support department is a unit in an organisation that is not involved directly in producing the organisation’s
goods or services. However, a support department does provide services that enable the organisation’s production process to take place. Production departments, on the other hand, are units that are directly involved in producing the organisation’s goods and services.
Examples of ‘production’ departments in a bank may include cheque processing, tellers, loan departments and so on. Examples of support departments in a restaurant chain may include washing dishes (either manual or stacking and unstacking dishwashers), cleaning, ordering/buying (some franchises rely on ordering from a central unit and some require purchasing at the local market), bookings desk, head office, laundry and accounting.
7.7 Activity-based costing can be used to assign manufacturing overhead costs to products in two stages. In the first
stage overhead costs are assigned to activity cost pools (that is, activities). In the second stage, activity costs are assigned from the activities to products in proportion to the products' consumption of each activity, measured by the amount of activity driver consumed. In traditionalcosting systems, when a two-stage allocation process is used, the first stage is to assign overhead costs to production departments and the second stage is to assign the overhead costs from the production departments to products in proportion to the products' consumption of the departmental overhead cost drivers.
7.8 Using departmental overhead rates instead of a single plantwide overhead rate can improve the accuracy of
product cost information. The allocation bases used for each department are likely to be more realistic in representing the relationship between overhead costs and the product, compared to using just one plantwide rate.
However, using departmental overhead rates requires the distribution of overhead costs to departments, the allocation of support department costs to production departments and the collection of cost driver data by production departments. While this approach usually provides more useful information than the single cost pool approach, it is more expensive to operate and still can provide misleading information. A problem with this approach is that costs with different behaviour patterns are added together before allocation to the product. It is difficult to identify a realistic cost driver for a cost pool that includes setup costs, space costs and indirect material costs, for example.
Using activity-based costing should improve the accuracy of cost information. Allocating costs to activities rather than departments enables the identification of even more appropriate allocation bases. For example ABC uses both volume and non-volume based cost drivers as allocation bases and attempts to aggregate costs that have similar behaviour patterns. Again, however, there is an additional cost in analysing costs and cost drivers at an activity level rather than at a department level.
7.9 A cost driver is an activity or factor that causes costs to be incurred. A volume-based cost driver is a cost driver
that is a measure of or proxy for the volume of production. An assumption underlying the use of a volume-based cost driver is that costs are caused, or driven, by the volume of production. Examples include direct labour hours, machine hours and direct material volume.
Non-volume based cost drivers are cost drivers that are not directly related to the number of units produced. For example in manufacturing the set up costs are not driven directly by the units of output since each batch can vary in volume. In a bank, non-volume based costs can include human resource management (driven by staff numbers), cleaning (driven by floor space or room numbers), and IT servicing (possibly driven by the number of computers).
7.10 Labour cost is a commonly used base for allocating overhead costs to cost objects including projects such as
those undertaken by FFA. Although such projects may be self funded by the member countries they result in additional overhead costs being incurred by the FFA. As these overhead costs cannot be specifically traced cost-effectively to the individual projects, an appropriate allocation base is needed to allocate them to the individual projects to avoid cross-subsidisation of projects from member contributions and donations.
It is likely that there is some relationship between the level of salary costs for the projects and the increase in overhead costs incurred by the FFA (as larger, higher cost projects are likely to require more support from FFA), though the correlation is unlikely to be perfect. In the absence of a stronger logical connection and a more practical, cost effective allocation base the use of salary costs as the allocation base may be reasonable. However, it is not surprising that the member countries questioned and sought independent advice on the accountability of the seemingly high overhead recovery rate of 66% of salary costs, because to them the overhead recovery is an uncontrollable cost.
7.11 The primary benefit of using a predetermined overhead rate instead of an actual overhead rate is to provide
timely information for decisionmaking, planning and control. Also the predetermined rate removes fluctuations inherent in monthly actual overhead rates. While the use of actual overhead rates removes the need to account for over- or under-allocated overhead, this is because it relies on data that are not known until after the event, so it cannot be used in a timely fashion. Notice that in both approaches, it is necessary to calculate an overhead rate, as overhead costs cannot be traced directly to products.
7.12 The denominator volume is the measure of cost driver volume used to calculate the manufacturing overhead rate.
The most common measure is the budgeted volume of cost driver for the coming year. Theoretical capacity is the maximum level of production that the plant can run at, without ever stopping. Practical capacity assumes the business operates at the maximum level that its resources allow under normal, efficient operating conditions.
Product costs will be higher using practical capacity, as the denominator measure of cost driver volume will be lower, resulting in higher overhead rates. Using theoretical capacity as the denominator will result in lower overhead rates and product costs, but there will be higher levels of underapplied overhead.
7.13 Management accountants allocate indirect costs to responsibility centres to help managers understand the effects
of their decisions, to encourage particular patterns of resource usage and to support the product costing system.
For example production departments may source services from support departments and where these services are supplied f or ‘free’ there may be a tendency to over-consume them. Where they are charged to departments, the departmental managers are held responsible for these costs and need to be careful about the amountof these services they consume. Also, where departmental overhead rates are used for product costing, it is necessary to allocate the costs of support departments to production departments, to calculate departmental overhead rates for the production departments.
The problems encountered in allocating a proportion of costs of the Prime Infrastructure Group (which changed its name to Babcock and Brown Infrastructure on 1 July 2005) to its responsibility centre of Dalrymple Bay Coal Terminal (DBCT) related to the disentanglement of overheads associated with DBCT’s op erations from the costs of other activities within the Prime group. The amount of overhead allocated by Prime to DBCT affected the overhead cost per loaded tonne sought to be recovered by DBCT in the total price per loaded tonne of coal charged to terminal users. The terminal users have little option but to use the terminal facility because of its monopolistic nature. The competition authority, to ensure fair and reasonable access for terminal users, needed to approve the terms and conditions of terminal ac cess. It sought an independent review of Prime’s method of allocating overhead to DBCT, which found that Prime had not reliably estimated the amount of overhead relating to DBCT. This ‘Real life’ example illustrates the impact that overhead cost allocation choices can have, not only on product costs and product prices, but also industry competitiveness.
7.14 Budgeted support department costs should be allocated rather than actual support department costs. If actual
costs were allocated, the activities of the department that provides the services could compromise the results of the department that uses these services as well as their ability to plan activities. The incentive for cost control in the department that provides the services may be reduced if they just transfer those excesses to the next department. The allocation on the basis of budgeted figures highlights the good or poor results in the sourcing department.
7.15 Under the direct method of support department cost allocation, all support department costs are allocated
directly to the production departments, and none of these costs are allocated to other support departments. Under the step-down method, a sequence is first established for allocation of support department costs. Then the costs incurred in the first support department in the sequence are allocated among all other departments that follow in the sequence, including other support departments. The method proceeds in a similar fashion through the sequence of support departments, never allocating back to a support department that has had its costs allocated.
Under the reciprocal services method, a system of simultaneous equations is established to reflect the reciprocal provision of services among support departments. Then, all of the support departme nts’ costs are allocated among all of the departments that use the various support departments’ output of services. The reciprocal services method of support department cost allocation is the only method that fully accounts for the reciprocal provision of services among departments.
7.16 As stated in the previous answer, under the reciprocal services method all of the support departments’ costs are
allocated among all of the departments that use the various support departments’ output of services. It is the only method that fully accounts for the reciprocal provision of services among departments. However, this degree of accuracy may not be necessary for the purpose and sometimes makes very little difference to the resulting costings. The degree of inaccuracy of the reciprocal and step down methods depends on the amount of overhead in each cost pool and the level of support provided between departments.As the method of allocating support department costs becomes more detailed and sophisticated the cost of maintaining the system increases.
7.17 The term reciprocal services refers to two or more support departments providing support services to each other.
In a university, for example, the IT department provides support services to the human resource (HR) department but the human resource department also provides HR support to the IT department. In fact IT gives support to all other departments (e.g maintenance, grounds, student administration, faculty administration, library, security) and receives support from many of them (maintenance of facilities, HR, security).
7.18 The contribution margin statement is used to highlight the separation of variable and fixed costs. The total
contribution margin is equal to sales revenue less the variable cost of goods sold (sometimes called the variable manufacturing expenses) and the variable selling and administrative expenses. The fixed expenses deducted below the contribution margin include bothfixed manufacturing overhead andfixed selling and administrative expenses.
In the absorption costing income statement the cost of goods sold expensed, for each month, includes variable manufacturing costs and the predetermined fixed manufacturing overhead cost applied to products sold. The expenses deducted after that are the selling and administrative expenses, which include both fixed and variable components.
7.19 Both absorption and variable costing systems assign direct material, direct labour and variable manufacturing
overhead costs to products in exactly the same way, but they differ over their treatment of fixed manufacturing overhead. Absorption costing includes fixed manufacturing overhead as a part of product cost. Variable costing excludes fixed manufacturing overhead from product cost and expenses it in the period in which it is incurred.
The key distinction between variable and absorption costing is the timing of fixed manufacturing overhead becoming an expense. Eventually, fixed overhead is expensed under both product costing systems. Under variable costing, fixed overhead is expensed immediately, whenit is incurred. Under absorption costing, fixed overhead is inventoried and not expensed until the accounting period during which the manufactured goods are sold.
7.20Variable product costs are particularly useful for short-term decisions, such as whether to make or buy a
component, and pricing—especially when variable selling and administrative costs are included. The fixed costs will be incurred anyway and in the short term they should be disregarded. In making these decisions, the variable costs provide a good measure of the differential costs that need to be assessed. The information needed for short-term decision making is discussed in Chapter 19.
Under variable costing, profit is a function of sales. The classification of costs as fixed or variable makes it simple to project the effects that changes in sales have on profit. Managers find this useful for decision making.
Also, cost volume profit analysis (which we discuss in Chapter 18) requires a variable costing format.
Planned costs must take account of cost behaviour if they are to provide a reliable basis for control. In addition, the link between sales and profit performance, under variable costing, ensures a performance measure that managers understand easily.
Fixed costs are an important part of the costs of a business, especially in the modern manufacturing environment.
Variable costing provides a useful perspective of the impact that fixed costs have on profits by bringing them together and highlighting them, instead of having them scattered throughout the statement.
Absorption product costs include unitised fixed overhead, which can result in suboptimal decisions, especially as fixed costs are not differential costs in the short term. However, in the modern business environment, with a high level of fixed overhead, a relatively small percentage of manufacturing costs may be assigned to products under variable costing. Also, in the longer term a business must cover its fixed costs too, and many managers prefer to use absorption cost when they make cost-based pricing decisions. They argue that fixed manufacturing overhead is a necessary cost incurred in the production process. When fixed costs are omitted, the cost of the product is understated.
SOLUTIONS TO EXERCISES
Exercise 7.21 (20 minutes) Predetermined overhead rates for various cost drivers: manufacturer
NOTE: Budgeted sales revenue, although given in the exercise, is irrelevant to the solution. 1 Predetermined overhead rate = driver
cost of level budgeted overhead
ing manufactur budgeted
(a) $546 00015 000 machine hours
= $36.40 per machine hour
(b) $546 00030000 direct labour hours
= $18.20 per direct labour hour
(c)
$546 000$630 000*
= $0.867 per direct labour dollar or 86.7%
of direct labour cost *Budgeted direct labour cost = 30 000 hours x $21 Actual overhead rate = actual manufacturing overhead actual level of cost driver
(a) $510 000
16 500 machine hours
= $30.91 per machine hour
(b) $510 00027000 direct labour hours
= $18.89 per direct-labour hour
(c)
$510 000$607 500*
= $0.84 per direct labour dollar or 84%
of direct labour cost *Actual direct-labour cost = 27 000 hours x $22.50
2 Denyer Ltd will not know the data for actual costs and cost drivers until the end of the year. For timely decision
making it is necessary to have estimates and use predetermined rates.
Exercise 7.22 (20 minutes) Predetermined plantwide overhead rate: printing firm
1
Predetermined overhead rate =
budgeted manufacturing overhead
budgeted level of cost driver
$546 00015 000 machine hours
= $36.40 per machine hour
2 Business cards
600 ? $36.40 = $21 840
Wedding invitations 300 ? $36.40 = $10 920 Promotion flyers
200 ? $36.40 = $7280
3
Actual manufacturing overhead
- Applied manufacturing overhead = Overapplied or underapplied
overhead
$51000
-
(1100)($36.40)
=
$10 960underapplied
Exercise 7.23 (30 minutes) Predetermined plantwide overhead rate; alternative cost drivers
1
Predetermined overhead rate =
budgeted manufacturing overhead
budgeted level of cost driver
(a) $546 000
30 000 direct labour hours
=
$18.20 per direct labour hour (b) $546 000 =
$1.30 per direct labour dollar or
$420000 130% of direct labour cost 2
(a) Business cards 800 direct labour hours ? $18.20 = $14 560 Wedding invitations 600 direct labour hours ? $18.20 = $10 920
Promotion flyers 400 direct labour hours ? $18.20
= $7280
(b) Business cards (800 direct labour hours)($22.50) ? 1.30 = $23 400 Wedding invitations (600 direct labour hours)($22.50) ? 1.30 = $17 550 Promotion flyers
(400 direct labour hours)($22.50) ? 1.30
= $11 700
3
Actual manufacturing overhead - Applied manufacturing overhead = Overapplied or underapplied
overhead (a) $51000 - (1800)($18 20) = $18 240underapplied overhead (b)
$51000
–
(1800)($22.50)(1.30)?
=
$1650 overapplied overhead
? Actual direct labour cost = 1800 ? $22.50
In hindsight, direct labour dollars seems the most appropriate cost driver, as it results in the lowest level of underapplied/overapplied overhead. It therefore appears to better represent the behaviour of overhead costs. However, it is difficult to make this judgment based on just one month’s data.
Exercise 7.24 (10 minutes) Departmental overhead rates: manufacturer
Applied manufacturing overhead per deluxe saddle and accessory set:
Tanning Department 110 m 2? $8
$ 880 Assembly Department 4 machine hours ? $22 88 Saddle Department 45 direct labour hours ? $10 450
$1418
Exercise 7.25 (15 minutes) Volume-based cost driver versus ABC: manufacturer
1 Material handling cost per mirror:
$180 000
60()500() + 60()500()é?ù?*
′ 500 = $1500
* The total number of direct labour hours.
An alternative calculation, since both types of product use the same amount of the cost driver, is the following:
$180 000
120*
= $1500
* The total number of units (of both types) produced.
2 Material handling cost per lens = $1500. The analysis is identical to that given for requirement 1.
3 Material handling cost per mirror:
$180 000
8 + 32()
* ′ 8 60
= $600
* The total number of material moves.
4 Material handling cost per lens:
$180 000
8 + 32()
* ′ 32 60
= $2400
* The number of material moves for the lens product line.
Exercise 7.26 (20 minutes) Normal costing; alternative denominator volumes: engineering firm
1
Practical capacity will be greater than the actual volume of production. Overhead will be underapplied at the end of the coming year. Job costs and tender quotes will be lower than their actual costs because the overhead cost will be understated.
2 A change from practical capacity to the budgeted volume will increase the overhead rate and, therefore, increase job costs and tender quotes. This will make it more difficult to win tenders.
3
If normal volume were used, by the end of this year actual production will be lower than the normal volume, as the company is expected to be in the ‘trough’ of its normal business cycle. Overhead would be underapplied, but not by as much as it would have been if practical capacity had been used as the denominator volume. Next year the company will be in the peak of its two-year cycle and, if normal volume is used as the denominator volume, overhead will be overapplied. Over the two-year cycle, the underapplied and overapplied overhead should even out, assuming that actual production behaves as expected over its normal cycle.
Job costs and tender quotes under normal volume will be understated this year and overstated next year, compared to their actual cost. The average cost over the two years should approximate the actual production cost.
Exercise 7.27 (10 minutes) Direct method of support department cost allocation: bank
Direct customer service departments using services
Deposit
Loan
Provider of service Cost to be allocated Proportion Amount Proportion
Amount Human Resources $ 720 000 (50/80) $450 000 (30/80) $270 000 Computing 1 200 000 (60/80) 900 000 (20/80) 300 000 Total $1 920 000
Grand total
$1 920000
Exercise 7.28 (15 minutes) Step-down method of support department cost allocation: bank
Human
resources Computing Direct customer service departments
using services
Deposit Loan
Costs prior to allocation $720 000 $1 200 000
Allocation of Human Resources
Department costs $720 000 144 000 (2/10) $360000 (5/10) $216000 (3/10) Allocation of Computing
Department costs $1 344000 1 008000 (60/80) 336000 (20/80) Total costs allocated to each
department
Total cost allocated to direct
customer service departments
$ 1 920000
Exercise 7.29 (25 minutes) Reciprocal services method of support department cost allocation: bank
First, specify equations to express the relationships between the support departments.
Notation: H denotes the total cost of Human Resources
C denotes the total cost of Computing
Equations: H= 720000 + 0.20C(1)
C = 1 200000 + 0.20H(2)
Solution of equations: Substitute from equation (2) into equation (1).
H=720000 + 0.20(1 200000 + 0.20H)
=720000 + 240000 +0 .04H
0 .96H= 960000
H = 1 000000
Substitute the value of H into equation (2).
C = 1 200000 + 0.20(1 000000)
C = 1 400000
Next, use the calculated total allocation figures in the cost allocation using the reciprocal services method:
Supportdepartments Direct customer service departments
Human Resources Computing Deposit Loan Traceable costs $720000 $1 200000
Allocation of
HumanResources Department
costs (1 000000) 200000(0.2) $500000(0.5) $300000(0.3) Allocation of
ComputingDepartment costs 280000(0.2) (1 400000) 840000(0.6) 280000(0.2) Total cost allocated toeach
direct customer service
department
Total costs allocated
$1 920 000
Exercise 7.30 (20 minutes) (appendix) Variable and absorption costing
1 Porter Ltd.
Income statement under absorption costing
Year ended 31 December
Sales revenue (36000 units at $45/unit) $1 620000
Less: Cost of goods sold (36000 $35/unit)* 1 260000
Gross margin 360000
Less: Selling and administrative expenses:
Variable $108 000
Fixed 30000
138000
Net profit $222000
2
PorterLtd
Contribution margin statement under variable costing
Year ended 31 December
Sales revenue (36000 units at $45/unit) $1 620000
Less: Variable expenses:
Variable manufacturing costs
(36 000 ? $27/unit) $972000
Variable selling & administrative costs 108000
1 080000
Contribution margin 540 000
Less: Fixed expenses
Fixed manufacturing overhead $300000
Fixed selling and administrative expenses 30000
330000
Net profit $ 210000
* Assuming that the production of 25 000 units equalled the normal capacity, the fixed manufacturing overhead per unit is $8 ($300000/37 500 units).
3(a)The absorption costing profit is higher because 1500 units produced are carried forward as finished goods inventory. Each unit carries forward a cost of $8 for manufacturing overhead that is expensed under
variable costing. Therefore using the absorption costing method the costs in the income statement are
$12 000 lower than when using the contribution margin approach, where total fixed costs are expensed as
period costs.
(b)The short cut method is based on the change in closing inventory, which represents costs incurred in the
current period which will be released against future revenue. Where production is greater than sales (as in
this case) the higher value of closing inventory deducted from the cost of goods available for sale shows a
lower cost of goods sold— and, therefore, a higher gross profit. The calculation for this is shown below.
Increase (decrease)
in units in inventory ?fixed manufacturing cost
per unit
= difference in profit
1500 units ?$8 = $12 000 more under
absorption costing
SOLUTIONS TO PROBLEMS
Problem 7.31 (30 minutes) Plantwide and departmental overhead rates: manufacturer Instructors please note before setting this problem: The actual overhead of $300 000 is for the whole plant (that is, Fabrication plus Assembly Departments).
1Total budgeted overhead = $270000 + $135000 = $405000
Budgeted direct labour hours = 22 500 + 90 000 = 112 500
Predetermined overhead rate = $405000/112 500 = $3.60 per direct labour hour 2Laser:
31 500 hours ? $3.60 = $113 400 (overhead)
[$113 400 + $90 000 (prime costs)]/11 250 units = $18.08 per unit
Inkjet:
93000 hours ? $3.60 = $334 800 (overhead)
[334 800 + $675000 (prime costs)]/112 500 units = $8.98 per unit (rounded)
3Departmental overhead rates:
Fabrication = $270000/45000 = $6 per machine hour
Assembly = $135000/90000 = $1.50 per direct labour hour
4Laser:
Applied overhead = (15 000 ? $6) + (30000 ? $1.50) = $135 000
Cost per unit = (135 000 + 90 000)/11 250 = $20per unit
Inkjet:
Applied overhead = (30000 ? $6) + (72000 ? 1.50) = $288 000
Cost per unit = $(288 000+ 675000)/112 500 = $8.56per unit
5(a)Plantwide overhead rate:
Applied overhead (124 500 labour hours ? $3.60) $448 200
Actual overhead 450000
Underapplied overhead $1 800
(b)Departmental overhead rates:
Applied overhead (45000 machine hours ? $6) $270000 in Fabrication
Applied overhead (102000 labour hours ? $1.50) $153 000 in Assembly
Total applied overhead $423 000
Actual overhead 450000
Underapplied overhead $27 000
6One would expect the departmental overhead rates to be the best approach. However, in this case the plantwide rate results in less underapplied/overapplied overhead. Perhaps direct labour hours is a better cost driver for
‘Fabrication’ than machine hours. As the question does not identify the actual overhea d costs for each
department separately, it is not possible to identify which department contributes most to the underapplied
overhead and, therefore, assess the appropriateness of each department’s cost driver.
Problem 7.32 (25 minutes) Predetermined plantwide overhead rate; different time periods;pricing: manufacturer
1 (a)
Estimated
manufacturing
overhead
Estimated direct
labour hours
(DLHs)
Quarterly
predetermined
overhead rate
(per DLH) First quarter $200000 25 000 $8.00 Second quarter 160000 16 000 $10.00
Third quarter 100000 12 500 $8.00
Fourth quarter 140000 14 000 $10.00
(b) (i) & (ii) Part A200produced January April
Direct labour rate per hour $30.00 $30.00
Number of DLHs per unit 20 20
Overhead rate per DLH $8 $10
Direct material 200 $200
Direct labour 600 $600
Overhead 160 $200
$960 $1 000
2 (a) January ($960 x 1.10) $1056
(b) April ($1000 x 1.10) $1100
3
Estimated
manufacturing
overhead
Estimated direct
labour hours
(DLHs)
Quarterly
predetermined
overhead rate
(per DLH) First quarter $200 000 25 000
Second quarter 160 000 16 000
Third quarter 100 000 12 500
Fourth quarter 140 000 14 000
Totals $600 000 67 500 $8.89 (rounded)
4 (a) & (b) Part A200 produced January April
Direct material $200.00 $200.00
Direct labour 600.00 600.00
Overhead ( 20 DLH x overhead
rate of $8.89 per DLH) 177.80 177.80
$977.80 $977.80
5 Price is cost plus 10% markup
i.e. $977.80 x 1.10 $1075.58
6
The annual rate is preferred, as it averages out (that is, normalises) the effects of fluctuations in overhead costs and cost driver volumes over the year. Notice that with quarterly overhead rates, the firm may underprice its product in January and overprice it in April. Note also that an increase in prices in two quarters of the year could further decrease demand for the product, which would then further increase its cost and price per unit.
Problem 7.33 (45 minutes) Departmental overhead rates and activity-based costing: manufacturer
1 (a)Former product costing system: traditionalsystem based on a single volume-related cost driver.
(b)Current product costing system: departmental overhead rates based on different cost drivers.
Support Department
Costs Allocation
(c) Contemplated product costing system: activity-based costing.
Overhead costs are assigned to activity cost pools
associated with significant activities Overhead
costs
assigned to
activities.
2Suggested activity cost pools and activity drivers are shown in 1 (c) above.
Problem 7.34 (50 minutes) Plantwide versus departmental overhead rates; product pricing: manufacturer
1Schedule of budgeted overhead costs:
Department A Department B Variable overhead
A 20 000 direct labour hours ?$32......................................... $640000
B 20 000 direct labour hours ?$8 ........................................... $160000
Fixed overhead ............................................................................... 400000 400000
Total overhead ................................................................................ $1 040000 $560000
Grand total of budgeted overhead (A + B): $1 600 000
Predetermined overhead rate =
total budgeted overhead
total budgeted direct labour hours
=$1 600 000
40 000
= $40 per hour
2 Product prices:
Basic system Advanced system
Total cost ...................................................................................... $2 200 $3 000 Mark-up, 10% of cost ................................................................... 220 300 Price .............................................................................................. $2 420 $3 300
3 Departmental overhead rates:
Department A Department B Budgeted overhead (from requirement 1) ..................................... $1 040000 $560000 Budgeted direct-labour hours ....................................................... 20 000 20 000
Predetermined overhead rates ....................................................... $1 040 000
20 000 DLHrs
$560 000 20 000 DLHrs
$52per $28per direct labour hour direct labour hour
4 Revised product costs:
Basic system Advanced system Direct material .............................................................................. $800 $1600
Direct labour ................................................................................. 600 600
Manufacturing overhead:
Department A:
Basic system 5 x $52 (260)
Advanced system 15 x $52 (780)
Department B:
Basic system 15 x $28 (420)
Advanced system 5 x $28 ................................................. _ ____ 140 Total $2 080 $3 120
5Revised product prices:
Basic system Advanced system Total cost ...................................................................................... $2 080 $3 120
Mark-up, 10% of cost ................................................................... 208 312
Price .......................................................................................... $2 288 $3 432
6CONSTELLATION TELECOMMMUNICATIONS LTD
Memorandum
Date: Today
To: President, Constellation Telecommunications Ltd
From: I M Student
Subject: Departmental overhead rates
Until now the company has used a single, plantwide overhead rate in calculating product costs. This approach resulted in a product cost of $2200for the basic system and a cost of $3000for the advanced system. Under the company’s pricing policy of adding a 10 per cent mark-up, this yielded prices of $2420 for the basic system and $3300 for the advanced system.
When departmental overhead rates are calculated, it is apparent that the two production departments have very different cost structures. Department A is a relatively expensive department to operate, while Department B is less costly. It is important to recognise the different rates of cost incurrence in the two departments, because our two products require different amounts of time in the two departments. The basic system spends most of its time in Department B, the inexpensive department. The advanced system spends most of its time in Department A, the more expensive department. Thus, using departmental overhead rates shows that the basic system costs less than we had previously realised; the advanced system costs more. The revised product costs are $2080 and $3120 for the basic and advanced systems, respectively. With a 10 per cent mark-up, these revised product costs yield prices of $2288for the basic system and $3432for the advanced system. We have been overpricing the basic system and underpricing the advanced system.
I recommend that the company switch to a product costing system that incorporates departmental overhead rates.
Problem 7.35 (30 minutes) Activity-based costing calculations
1
Cost rates per unit of each cost driver:
2
Overhead assigned to each product line:
Overhead assigned to
Basic system line
Overhead assigned to Advanced system line
3 Overhead assigned per unit of each type of printer:
Basic system ................................................................................ $565 ($565 000÷ 1000 units) Advanced system ......................................................................... $1035 ($1 035 000÷ 1000 units) 4
Comparison of total product cost assigned to each product under three alternative product costing systems:
Basic system
Advanced system
Plantwide overhead rate* ....................................................... $2 200 $3 000 Departmental overhead rate** ............................................... 2 080 3 120 Activity-based costing ? .......................................................... 1 965
3 235
* From the data given in the preceding problem. ** From the solution to the preceding problem.
?
The assigned overhead as calculated in requirement 3 above, plus the direct material and direct labour costs given in the data for the preceding problem:
Basic system ........................................................................ $1965 = $1400+ $565 Advanced system ................................................................. $3235 = $2200 + $1035
管理会计课后习题答案 第一章总论 一、单项选择题 1. B 2. C 3. D 二、多项选择题 1. ABCD 2. ABCD 3. ABCD 4. ABC 5. ABCD 三、判断题 1.√ 2. √ 3.× 4.√ 5.× 6.√ 第二章成本性态与变动成本法 一、单选题 1. D 2. C 3. B 5.C 7.B 10. B 二、多项选择题 1. AB 2. ACD 3. AB 4. AB 5. ABC 6.BCD 7. ABD 8.ABCD 9.BC 10.CD 三、判断题 1.× 2.× 3.√ 4.× 5.√ 6.√ 7.× 8.√ 四、实践练习题 实践练习1 某企业生产一种机床，最近五年的产量和历史成本资料如下：
要求: （1）采用高低点法进行成本性态分析； （2）采用回归直线法进行成本性态分析。 解：（1）采用高低点法进行成本性态分析: 460=a+50b 550=a+70b, 故b=(550-460)÷(70-50)=; a=460-50×=235 则Y=235+ （2）采用回归直线法进行成本性态分析: b=（5×150925-300×2495）÷（5×18250-300×300）= a=（×300）÷5=205（万元） 则Y=205+ 实践练习2 已知：某企业本期有关成本资料如下：单位直接材料成本为10元，单位直接人工成本为5元，单位变动性制造费用为7元，固定性制造费用总额为4,000元，单位变动性销售管理费用为4元，固定性销售管理费用为1,000元。期初存货量为零，本期产量为1,000件，销量为600件，单位售价为40元。 要求：分别按变动成本法和完全成本法的有关公式计算下列指标：
外经贸2011会计专升本管理会计作业（二） 姓名学号分数 一、单项选择题（本大题共10分） 1.全面预算的关键和起点是（） A．生产预算B．利润预算C．销售预算 D．成本预算 2.负责材料价格差异的部门一般是（） A．会计部门 B．仓储部门 C．生产部门D．采购部门 3.已知固定制造费用标准分配率为2元／小时。当月相关数据如下：实际发生固定制 造费用9800元，实际工时为5000小时，标准工时为4800小时，预计应完成的总 工时为5600小时，则固定性制造费用的效率差异为（） A．超支200元B．超支400元 C．节约1200元 D．节约1400元 4.在下列各项中，考虑了预算期内不同业务量水平的预算方法被称为（） A．固定预算B．零基预算 C．滚动预算D．弹性预算 5.变动性制造费用的价格差异就是（） A.耗用差异 B.效率差异 C.预算差异 D.能量差异 6.与净现值相比，现值指数的优点是（） A.便于相同投资额的方案的比较 B.考虑了投资风险 C.是动态指标 D.便于进行投资额不同的方案获利能力的比较 7.东海公司子公司东南工贸公司预计20×2年投资1000万元，预计净收益将增加150 万元，假设东海公司要求资金报酬率至少要达到18%，则东南工贸公司20×2年预 计的剩余收益为（） A.30万元 B.0万元 C.-30万元 D.150万元 8.在实际工作中，较多采用的标准成本是( )。 A.正常的标准成本 B.计划成本 C.现行可达到的标准成本 D.理想标准成本 9.计算价格差异要以( )为基础。 A.实际数量 B.标准数量 C.标准价格 D.实际价格 10.下列关于静态回收期的说法中，不正确的是( )。 A.计算简便，容易理解 B.忽视了货币时间价值 C.考虑了回收期前后的收益 D.它是一种辅助方法 11.全面预算以( )为中心，进行各项指标之间的综合平衡。 A.销售预算 B.现金预算 C.财务预算 D.生产预算 二、多项选择题 1.对利润中心评价和考核的指标有（） A．净收益B．贡献毛益C．收入总额D．销售利润率 E．投资利润率
管理会计习题答案 第一章 一、 （略） 二、 1、A； 2、A； 3、D； 4、C； 5、B 三、 1、BCD； 2、ABC 四、 1、是； 2、错； 3、是； 4、错
第2章成本性态分析自测题参考答案 二、多项选择题 三、判断题 四、计算题 1、（1）采用高低点法对电费进行分解。 高点（1800，7250）、低点（900，4250） b=3.33，a=1256 建立成本函数模型：y=1256+3.33x （2）采用回归直线法对进行分解。 b=3.25，a=1310.42 建立成本函数模型：y=1310.42+3.25x （3）依据回归直线法得到的成本函数模型：y=1310.42+3.25x 将产量x=1900代入模型中，求得电费y=7485.42（元） 2、采用回归直线法对进行分解。 r=0.99→+1 所以X与Y基本正相关 b=9.98，a=181.74 建立成本函数模型：y=181.74+9.98x 3、（1）分步分析程序 8月份混合成本=82500-60000-10000=12500（元） 固定成本=60000（元） 单位变动成本b1 =100（元/件） 12月份固定成本=8月份固定成本=60000（元） 12月份变动成本=20000（元） 12月份混合成本=95000-60000-20000=15000（元） 依据高点坐标（200，15000）、低点坐标（100，12500） 确定b2 =25（元/件），a2 =10000（元） 建立成本函数模型： y=（60000+10000）+（25+100）x =70000+125x （2）同步分析程序 高点（200，95000），低点（100，82500） b=125（元/件），a=70000（元） 建立成本函数模型： y =70000+125x
第一章管理会计概述 （一）单项选择题 1．下列各项中，与传统的财务会计概念相对立而存在的是（）。 A. 现代会计 B. 企业会计 C. 管理会计 D. 管理会计学 2．下列会计子系统中，能够履行管理会计“考核评价经营业绩”职能的是（）。 A. 预测决策会计 B. 规划控制会计 C. 对外报告会计 D. 责任会计 3．下列各项中，能够作为管理会计原始雏形的标志之一，并于20世纪初在美国出现的是（）。 A. 责任会计 B. 预测决策会计 C. 科学管理理论 D. 标准成本计算制度 4．下列各项中，属于划分传统管理会计和现代管理会计两个阶段时间标志的是（）。 A. 19世纪90年代 B. 20世纪20年代 C. 20世纪50年代 D. 20世纪70年代 5．管理会计的雏形产生于（）。 A. 19世纪末 B. 20世纪上半叶 C. 第二次世界大战之后 D. 20世纪70年代 6．西方最早的管理会计师职业团体成立于（）。 A. 20世纪50年代 B. 20世纪60年代 C. 20世纪70年代 D. 20世纪80年代 7．在管理会计发展史上，第一个被人们使用的管理会计术语是（）。 A. “管理的会计” B. “管理会计” C. “传统管理会计” D. “现代管理会计” 8．20世纪50年代以来，管理会计进入了“以预测决策会计为主，以规划控制会计和责任会计为辅”的发展阶段，该阶段被称为（）。 A. 管理会计萌芽阶段 B. 管理会计过渡阶段 C. 传统管理会计阶段 D. 现代管理会计阶段 9．在西方，企业内部的管理会计部门属于（）。 A. 服务部门 B. 生产部门 C. 领导部门 D. 非会计部门 10．在管理会计学中，将“为实现管理会计目标，合理界定管理会计工作的时空范围，统一管理会计操作方法和程序，组织管理会计工作不可缺少的前提条件”称为（）。 A. 管理会计假设 B. 管理会计原则 C. 管理会计术语 D. 管理会计概念 11．下列项目中，能够规定管理会计工作对象基本活动空间的假设是（）。 A. 多层主体假设 B. 理性行为假设 C. 合理预期假设 D. 充分占有信息假设 12．下列项目中，属于“为满足管理会计面向未来决策的要求，可以根据需要和可能，灵活地确定其工作的时间范围或进行会计分期，不必严格地受财务会计上的会计年度、季度或月份的约束；在时态上可以跨越过去和现在，一直延伸到未来”的假设是（）。
P15第三章变动成本法 1、某公司只生产销售一种产品，计划年度生产量为4000件，销售量为3500件，期初存货为零。预计发生直接材料20000元，直接人工32000元，单位变动制造费用6元/件。固定制造费用28000元。 要求：根据以上资料，分别采用变动成本法和完全成本法计算计划年度的期末产品存货成本。 解：变动成本法=（20000+32000+6*4000）/4000*（4000-3500）=19*500=9500 完全成本法=（20000+32000+6*4000+28000）/4000*（4000-3500）=26*500=13000 5．P16已知：某企业生产一种产品，第一年、第二年的生产量分别为170000件和140000件，销售量分别为140000件和160000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3元，其中包括直接材料1.30元，直接人工1.50元，变动性制造费用0.20元；固定性制造费用每年的发生额为150000元。变动性销售与管理费用为销售收入的5％，固定性销售与管理费用发生额为65000元，两年均未发生财务费用。 要求： (1)分别按变动成本法和完全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剧以确定的税前利润发生差异的原因 (3)具体说明采用完全成本法计算确定的第一年和第二年税前利润发生差异的原因 (4)设立有关帐户，按变动成本法计算以反映第一年和第二年发生的有关业务并通过“存货中固定制造费用”帐户，在帐户体系中按完全成本法计算确认第一年和第二年对外编制的利润表中的净利润和资产负债表产成品项目列示的 解析： 按完全成本法计算的第一年和第二年的营业利润见表3-6单位：元 注：第一年生产成本=(3+150000/170000)×170000=660000(元) 第二年生产成本=(3+150000/140000)×140000=570000(元) 第一年期末存货成本=(3+150000/170000)×30000=116471(元) 第二年期末存货成本=(3+150000/140000)×10000=40714(元) 按变动成本法计算的第一年和第二年的营业利润见表3--7。 表3-6 完全成本法下的利润表单位：元
管理会计作业1参考答案 一、名词解释 成本性态：又称成本习性，是指在一定条件下，成本总额与特定业务量之间的依存关系。 相关范围：是指不会改变或破坏特定成本项目固有特征的时间和业务量的变动范围。 固定成本：是指在一定相关范围内，其总额不随业务量发生任何数额变化的那部分成本。 变动成本：是指在一定相关范围内，企总额随业务量正比例变化的那部分成本。C Y ^ M6y 变动成本法：是变动成本计算的简称，是指在组织常规的成本计算的过程中，以成本性态分析为前提条件，只将变动生产成本作为产品成本的构成内容，而将固定生产成本及非生产成本作为期间成本，并按贡献式损益确定程序计量损益的一种成本计算模式。 二.单选1.A 2.B 3.C 4.C 5.B 6.B 7.A 8.C 9.C 10.A 三.多选 l1.ABCDE 2.ABD 3.ABCD 4.AB 5.CE 6.ADE 7.ABC 8.ABC 9.ABCD 10. ABC 四.简答 1、（P3）答：从管理的定义可知，管理会计的工作环境是在市场经济条件下的现代企业；其奋斗目标是确保企业实现最佳的经济效益；其对象是企业的经营活动及其价值表现，其手段是财务信息等进行深加工和再利用；其职能必须充分体现现代企业管理的要求，其本质既是一种侧重于在现代企业内部经营管理中直接发挥作用的会计，同时又是企业管理的重要组成部分，因而也称为企业内部经营管理会计。
2、（P40）答：成本性态分析与成本按性态分类是管理会计中两个既有区别又有联系的范畴。它们的区别是：第一、性质不同。前者既包括定性分析又包括定量分析，后者仅属于定性分析。第二、最终结果不同。前者最终将全部成本核算区分为固定成本和变动成本两个部分，并建立相应的成本模型；后者只要求将全部成本区分为固定成本，变动成本和混合成本核算三大类。它们的联系在于：两者都是以企业的总成本为对象，成本性态分析需要以成本核算按性态分类为前提。 3、（P78）答：变动成本法的优点有：（1）能够揭示利润和业务量之间的正常关系，有利于促使企业重视销售工作（2）可以提供有用的成本信息，便于科学的成本分析和成本控制（3）提供的成本、收益资料，便于企业进行短期经营决策（4）简化了成本核算工作 变动成本法的缺点有：（1）所计算出来的单位产品成本，不符合传统的成本观念的要求（2）不能适应长期决策的需要（3）对所得税的计算和缴纳有影响 五、计算题： 1、解： （1）假设业务量为X,成本为Y,可建立成本模型为模型Y=A+BX 已知：X（高）=5000 X（低）=3000 Y（高）=2600 Y（低）=2000 B=（Y（高）—Y（低））/（X（高）—X（低）） =（2600—2000）/（5000—3000） =0.3 A=Y（高）—BX（高） =2600—0.3×5000
P15第三章变动成本法 令狐采学 1、某公司只生产销售一种产品，计划年度生产量为4000件，销售量为3500件，期初存货为零。预计发生直接材料20000元，直接人工32000元，单位变动制造费用6元/件。固定制造费用28000元。 要求：根据以上资料，分别采用变动成本法和完全成本法计算计划年度的期末产品存货成本。 解：变动成本法=（20000+32000+6*4000）/4000*（4000-3500）=19*500=9500 完全成本法=（20000+32000+6*4000+28000）/4000*（4000-3500）=26*500=13000 5．P16已知：某企业生产一种产品，第一年、第二年的生产量分别为170000件和140000件，销售量分别为140000件和160000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3元，其中包括直接材料1.30元，直接人工1.50元，变动性制造费用0.20元；固定性制造费用每年的发生额为150000元。变动性销售与管理费用为销售收入的5％，固定性销售与管理费用发生额为65000元，两年均未发生财务费用。 要求：
(1)分别按变动成本法和完全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剧以确定的税前利润发生差异的原因 (3)具体说明采用完全成本法计算确定的第一年和第二年税前利润发生差异的原因 (4)设立有关帐户，按变动成本法计算以反映第一年和第二年发生的有关业务并通过“存货中固定制造费用”帐户，在帐户体系中按完全成本法计算确认第一年和第二年对外编制的利润表中的净利润和资产负债表产成品项目列示的 解析： 按完全成本法计算的第一年和第二年的营业利润见表3-6单位：元 注：第一年生产成本=(3+150000/170000)×170000=660000(元) 第二年生产成本=(3+150000/140000)×140000=570000(元) 第一年期末存货成本=(3+150000/170000)×30000=116471(元) 第二年期末存货成本=(3+150000/140000)×10000=40714(元) 按变动成本法计算的第一年和第二年的营业利润见表3--7。
《管理会计》作业(一) 第1～3章 一.单项选择题 １.下列选项中,( B ）不就是在管理会计初级阶段产生得。 A.变动成本法Ｂ.经济增加值 Ｃ．本量利分析 D.预算控制 2.管理会计得基本内容不包括( D）。 A.成本控制 B.经营预测Ｃ.预算管理Ｄ.成本核算 3.现代企业会计得两大分支:除了财务会计还有( C )。 Ａ.财务管理Ｂ.预算会计 C.管理会计 D.成本会计 4.管理会计得会计主体不包括（C)。 A.责任人Ｂ.个别产品 C．总经理 D．个别部门 5.下列哪个选项不属于管理会计与财务会计得区别内容( Ｄ )。 A．会计主体不同 B.核算依据不同 Ｃ.法律效力不同 D.最终目标不同 6.管理成本就是对企业为了特殊管理目得而引入或建立得各类成本概念得总称。管理成本得内容不包括( B)。 A.决策成本Ｂ．预测成本 C．控制成本 D.责任成本 7．通过成本性态得分析,把企业全部成本最终分为( Ｂ ) A．变动成本与销售成本Ｂ.变动成本与固定成本 C.固定成本与生产成本 D.销售成本与生产成本 8.租赁费属于( A )。 A.酌量性固定成本 B.约束性固定成本 C.技术性变动成本 D.酌量性变动成本 9.低坡式混合成本又称（ C ）。 A.半变动成本 B．半固定成本 C.延期变动成本 D.曲线式混合成本 10.历史资料分析法就是根据企业若干期成本与业务量得相关历史资料,运用数学方法进行数据处理，以完成成本习性分析任务得一种定量分析方法。历史资料分析法不包括(Ａ）。 A.直接分析法 B.高低点法 C.散布图法Ｄ.回归直线法 １1．变动生产成本不包括以下哪个选项( C )。 A.直接人工 B.直接材料 C.制造费用 D.变动性制造费用 1２.在完全成本法下，其利润表所提供得中间指标就是( B )。 A、贡献毛益 B.销售毛利 C．营业利润Ｄ.期间成本 １3.如果某期按变动成本法计算得营业利润为8000元,该期产量为4000件,销售量为2０0０件。期初存货为零,固定性制造费用总额为４00０元,则按完全成本法计算得营业利润为（ A )。 Ａ、100０0元Ｂ、8000元?C、５00０元Ｄ、６000元
第一章 教材习题解析 一、思考题 １．从管理会计定义的历史研究中你有哪些思考和想法？ 答：对管理会计的定义从狭义的管理会计阶段发展到广义的管理会计阶段，我们可以看出，这一过程是一个广泛引入和应用相邻学科的新的方法从而不断丰富学科本身内容的过程，是一个伴随着社会经济环境变化和经济管理理论等多学科理论的发展而发展的过程。 管理会计是适应企业管理发展的要求而产生和不断完善、发展的。新的管理理论的产生及推广运用总是源于企业实践的需要，并随着实践的发展而发展。相 应地，管理会计的理论与技术方法也会随着管理理论的发展而发展，必然推动着管理会计定义不断丰富、清晰、完整，促进管理会计基本理论框架的建立与完善。 所以，从管理会计定义的历史研究来看，结合管理会计各个阶段的变化和发展，我们觉得可以更好地预测未来管理会计工作的变动趋势和管理会计以后研究的演变，除了了解过往、以史为鉴，更重要的是寻找管理会计发展的动因和规律，并能够把握未来的发展方向。２．从管理会计人员的职业道德和管理会计学科课程体系的内容设计看，你 认为管理会计人员在企业管理中处于何种地位？ 答：从管理会计人员的职业道德和管理会计学科课程体系的内容设计看，管 理会计人员只有具有良好的职业道德，才能成功进行以使用价值管理为基础的价值管理，实现管理会计的目标，履行管理会计人员职能和重要工作，在企业管理中发挥提供客观的信息、有效参与决策的重要作用。特别是，当信息也成为企业的竞争力之一时，管理会计人员的作用也就逐渐从辅助性决策支持者转为积极的商业伙伴，通过发现企业持续改进的机会和评价稀缺资源的最佳使用方案而促进企业各种变革的展开。 由于管理会计人员在单位中的地位和独立程度不同，导致会计职业道德有不同程度的欠缺。单位负责人的道德水准较高，单位的人事政策对管理会计人员的任用和选拔比较重视，管理会计人员在单位中的地位较高，其独立性较强，就有利于管理会计人员职业道德水平的提高，也有利于其在企业管理中发挥重要作用。如果管理会计人员的独立性受到很大制约，就不利于管理会计人员职业道德水平的提高。因为管理会计人员的工作完全在单位负责人的领导、管理之下，具
管理会计朱建红版计算复习题1.某企业对上半年产品产量与某项混合成本的有关资料进行整理计算，发现产量与该项混合成本相关程度较高，且∑x＝48，∑y＝830，∑xy＝6960，∑x2＝448，n＝6。 要求：（1）写出成本性态分析模型； （2）预测产量为18台时的总成本。 答: b=（n∑xy -∑x *∑y ）/（n*∑x2-∑x *∑x）=(6*6960-48*830)/(6*448-48*48)=5 a=(∑y –b*∑x)=(830-5*48)/6=98.33 成本性态分析模型为y=98.33+5*x 18台时的总成本=98.33+5*18=183.33 2.某企业生产销售一种产品，单位售价为10元，单位变动成本为4元，固定制造费用24000元/年，销售和管理费用为5000元/年，且全部为固定的。连续两年的生产量为6000件、4000件，销售量为4000件、6000件。求两种成本法下各年的利润。答: 完全成本法下： 10*4000-（4+24000/6000）*4000-5000=3000 10*6000-（4+24000/6000）*2000-（4+24000/4000）*4000-5000=-1000 变动成本法下：10*4000-4*4000-24000-5000=-5000
10*6000-4*6000-24000-5000=7000 3.D公司2005－2007年三年的有关资料如下表所示：
2005年的期初存货为0，存货按先进先出法计价。 要求：（1）分别采用变动成本法与完全成本法，计算各年的利润。 （2）分析两种方法计算的税前利润发生差异的原因，并用公式验证差异。答:单位产品的变动成本=12+8+20=40元/件 完全成本法下： 100*1000-（40+10000/1200）*1000-10000=3000=41666.67元 100*1000-（40+10000/1200）*200-（40+10000/1000）*800-10000=40333.33元100*1000-（40+10000/1000）*200-（40+10000/800）*800-10000=38000元 三年合计数为：41666.67+40333.33+38000=120000 变动成本法下： 因每年的销售量相同，所以三年中每年的利润均为： 100*1000-40*1000-10000-10000=40000元 三年合计数为：40000*3=120000元 利润发生差异的原因是两种成本法对固定性制造费用的处理不同，完全成本法的固定性制造费用随产品流动而流动，变动成本法则一次性的结转。 第一年，完全成本法下结转的固定性制造费用为1000*10000/1200=8333.33元，变
第一章 一、单项选择题 1.管理会计的服务对象侧重于（ B ） A政府机关 B企业内部的管理人员C投资者 D债权人 2.现代管理会计体系形成于（ D ） A本世纪初 B本世纪60年代C本世纪40年代 D本世纪50年代 3.体现管理会计与财务会计相关联的是（ D ） A遵守公认的会计原则 B核算程序上比较固定 C信息特征及载体 D资料来源 4.管理会计于财务会计的联系表现在（ C ） A.服务对象相同 B.信息特征相同 C.基本信息同源 D.均须负法律责任 二、多项选择题 1.下列论述正确的是（ A C D ） A管理会计是企业会计的一个重要领域B管理会计是对外报告会计 C现代管理会计以服务于企业提高经济效益为核心D管理会计越来越广泛的应用许多现代数学方法 E管理会计主要描述过去 2.管理会计的职能有（ B C D E ）A报告 B组织 C控制 D评价 E规划 3.下列各项属于管理会计的基本内容的有（ A B C D ） A管理会计基础 B规划与决策会计 C控制与业绩评价会计 D责任会计 E成本会计 三、判断题 1.管理会计的对象在时间上更侧重于过去的已发生的经济活动及其发出的信息。× 2.控制与业绩评价会计是对即将发生和已经发生的经济活动进行调节和控制。√ 3.与财务会计相比，管理会计使用的方法更为灵活多样。√ 4.管理会计与财务会计核算的原始资料完全不同。× 第二章 一、单项选择题 1.企业的生产经营能力一旦形成，在短期内难以作重大改变。属于这种经营能力成本的是（ A ） A约束性固定成本 B酌量性固定成本 C重置成本 D沉没成本 2.按照成本与产量之间的依存关系，可以把成本一般划分为（ C ） A相关成本和非相关成本 B制造成本和非制造成本 C固定成本和变动成本 D直接成本和间接成本 3.企业根据经营方针，由高阶层领导确定一定期间的预算额而形成的成本，称之为（ B ） A约束性固定成本 B酌量性固定成本 C混合成本 D变动成本 4.在应用高低点法进行混合成本分解时，选择高点坐标的依据是（ A ） A最高的业务量 B最高的成本 C最高的业务量和最低的成本 D最高的业务量或最低的成本 5.某企业只生产一种产品，月计划销售600件，单位变动成本6元，月固定成本1000元，欲实现利润1640元， 则单价应为（ D ）A16.40 B14.60 C10.60 D10.40 6.阶梯式混合成本又可称为（ A ） A半固定成本 B半变动成本 C延期变动成本 D曲线式成本 7.在混合成本的分解过程中，在历史资料分析法的具体应用方法中，计算结果最为精确的方法是（ C ） A高低点法 B散布图法 C回归直线法 D账户分析法 8.利用布点图法进行成本分解时，目测直线与纵轴相交的点的纵坐标代表（ B ） A变动成本总额 B固定成本总额 C单位变动成本 D单位固定成本 9.在相关范围内，其单位成本不随业务量的变动而变动的成本是（ B ） A.固定成本 B.变动成本 C.混合成本 D.不确定 10.某企业每月生产零件数在3000件以内时，需要化验员4名；在此基础上，每增加产量1000件，需要增加1 名化验员。此种情况下，化验员的工资成本属于（ A ） A.阶梯式混合成本 B.曲线式混合成本 C.延伸变动成本 D.以初始量为基础的半变动成本 11.在管理会计中，混合成本可以用直线方程y=a+bx来模拟，其中bx表示（ C ） A.单位变动成本 B.固定成本 C.变动成本总额 D.单位固定成本
管理会计课后作业答案集团标准化工作小组 [Q8QX9QT-X8QQB8Q8-NQ8QJ8-M8QMN]
P15第三章变动成本法 1、某公司只生产销售一种产品，计划年度生产量为4000件，销售量为3500件，期初存货为零。预计发生直接材料20000元，直接人工32000元，单位变动制造费用6元/件。固定制造费用28000元。 要求：根据以上资料，分别采用变动成本法和完全成本法计算计划年度的期末产品存货成本。解：变动成本法=（20000+32000+6*4000）/4000*（4000-3500）=19*500=9500完全成本法=（20000+32000+6*4000+28000）/4000*（4000-3500）=26*500=13000 5．P16已知：某企业生产一种产品，第一年、第二年的生产量分别为170000件和140000件，销售量分别为140000件和160000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3元，其中包括直接材料元，直接人工元，变动性制造费用元；固定性制造费用每年的发生额为150000元。变动性销售与管理费用为销售收入的5％，固定性销售与管理费用发生额为65000元，两年均未发生财务费用。 要求： (1)分别按变动成本法和完全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剧以确定的税前利润发生差异的原因 (3)具体说明采用完全成本法计算确定的第一年和第二年税前利润发生差异的原因 (4)设立有关帐户，按变动成本法计算以反映第一年和第二年发生的有关业务并通过“存货中固定制造费用”帐户，在帐户体系中按完全成本法计算确认第一年和第二年对外编制的利润表中的净利润和资产负债表产成品项目列示的 解析： 按完全成本法计算的第一年和第二年的营业利润见表3-6单位：元 注：第一年生产成本=(3+150000/170000)×170000=660000(元) 第二年生产成本=(3+150000/140000)×140000=570000(元) 第一年期末存货成本=(3+150000/170000)×30000=116471(元) 第二年期末存货成本=(3+150000/140000)×10000=40714(元) 按变动成本法计算的第一年和第二年的营业利润见表3--7。 表3-6 完全成本法下的利润表单位：元
管理会计课后习题答案(全) -标准化文件发布号：（9456-EUATWK-MWUB-WUNN-INNUL-DDQTY-KII
管理会计课后习题答案 第一章总论 一、单项选择题 1. B 2. C 3. D 4.A 二、多项选择题 1. ABCD 2. ABCD 3. ABCD 4. ABC 5. ABCD 三、判断题 1.√ 2. √ 3.× 4.√ 5.× 6.√ 第二章成本性态与变动成本法 一、单选题 1. D 2. C 3. B 4.A 5. C 6.D 7. B 8.D 9.D 10. B 二、多项选择题 1. AB 2. ACD 3. AB 4. AB 5. ABC 6. BCD 7. ABD 8. ABCD 9. BC 10. CD 三、判断题 1.× 2.× 3.√ 4.× 5.√ 6.√ 7.× 8.√ 四、实践练习题 实践练习1 要求: （1）采用高低点法进行成本性态分析； （2）采用回归直线法进行成本性态分析。 解：（1）采用高低点法进行成本性态分析: 460=a+50b 550=a+70b, 故b=(550-460)÷(70-50)=4.5; a=460-50×4.5=235 则 Y=235+4.5X （2）采用回归直线法进行成本性态分析:
b=（5×150925-300×2495）÷（5× 18250-300×300）=4.9 a=（2495-4.9×300）÷5=205（万元） 则 Y=205+4.9X 实践练习2 已知：某企业本期有关成本资料如下：单位直接材料成本为10元，单位直接人工成本为5元，单位变动性制造费用为7元，固定性制造费用总额为 4,000元，单位变动性销售管理费用为4元，固定性销售管理费用为1,000元。期初存货量为零，本期产量为1,000件，销量为600件，单位售价为40元。 要求：分别按变动成本法和完全成本法的有关公式计算下列指标： （1）单位产品成本；（2）期间成本；（3）销货成本；（4）营业利润。 解：变动成本法： （1）单位产品成本=10+5+7=22元 （2）期间费用=4000 +（4×600+1000）=7400元 （3）销货成本=22×600=13200元 （4）边际贡献=40×600-（22×600+4×600）=8400元 营业利润==8400-（4000+1000）=3400元 完全成本法： （1）单位产品成本=22+4000/1000=26元 （2）期间费用=4×600+1000=3400元 （3）销货成本=26×600=15600元 （4）营业利润=（40×600-15600）- 3400=5000元 实践练习3 已知：某厂只生产一种产品，第一、二年的产量分别为30 000件和24 000件，销售量分别为20 000件和30 000件；存货计价采用先进先出法。产品单价为15元/件，单位变动生产成本为5元/件；每年固定性制造费用的发生额为180 000元。销售及管理费用都是固定性的，每年发生额为25 000元。
管理会计》作业（一） 第1?3章 ）不是在管理会计初级阶段产生的。 B .经济增加值 D .预算控制 2. 管理会计的基本内容不包括（ D ）。 A. 成本控制 B .经营预测 C .预算管理 3. 现代企业会计的两大分支：除了财务会计还有（ C ）。 A. 财务管理 B .预算会计 C .管理会 计 4. 管理会计的会计主体不包括（ C ）。 5. 下列哪个选项不属于管理会计和财务会计的区别内容（ D ）。 6. 管理成本是对企业为了特殊管理目的而引入或建立的各类成本概念的总称。 管理成本的 内容不包括（ B ）。 A.决策成本 C.控制成本 B D .预测成本 .责任成本 7. 通过成本性态的分析，把企业全部成本最终分为（ B ） A.变动成本和销售成本 B .变动成本和固定成本 C.固定成本和生产成本 D .销售成本和生产成本 8. 租赁费属于（ A ）。 A.酌量性固定成本 B .约束性固定成本 C.技术性变动成本 D .酌量性变动成本 9. 低坡式混合成本又称（ C ）。 A.半变动成本 B .半固定成本 C .延期变动成本 D .曲线式混合成本 10 .历史资料分析法是根据企业若干期成本与业务量的相关历史资料， 运用数学方法进行数 据处理，以完成成本习性分析任务的一种定量分析方法。历史资料分析法不包括（ A ）。 A.直接分析法 B .高低点法 C.散布图法 D .回归直线法 11 .变动生产成本不包括以下哪个选项（ C ）。 A.直接人工 B .直接材料 C.制造费用 D .变动性制造费用 12. 在完全成本法下，其利润表所提供的中间指 标是 （ B ） A. 贡献毛益 B .销售毛利 A.责任人 B C.总经理 D .个别产品 .个别部门 一．单项选择题 1 ．下列选项中， （ B A.变动成本法 C.本量利分析 D .成本核算 D .成本会计 A.会计主体不同 C.法律效力不同 B .核算依据不同 D.最终目标不同
第一章 课后习题 一、思考题 1.从管理会计定义的历史研究中你有哪些思考和想法？ 答：从管理会计定义的历史研究中我发现，管理会计的概念是随着历史的发展不断完善的，因为在历史进程中，人们会发现原有概念的不足，进而不断去修改完善，这才有了现在的管理会计。 这也启发了我们，要善于发现问题，去思考，解决问题。 2.经济理论对管理会计的产生和发展有哪些重要影响？你从中得到了什么启示？ 答：社会经济的发展和经济理论的丰富，使得管理会计的理论体系逐渐完善，内容更加丰富，逐步形成了预测、决策、预算、控制、考核、评价的管理会计体系。 由于市场竞争的日趋激烈，人们认识到对外部环境的准确决策就是不可能的，企业的计划必须以外部环境的变化为基础，更加留心市场变化的动态，更加密切关注竞争对手。与此相适应，战略管理的理论有了长足的发展。 这启示了我们，要细心观察，因地制宜，适应变化莫测的外部环境，进行自身调整。同时，实践出真知，只有经过了实践考验理论才是好理论。 3.科学管理理论对现代管理会计有哪些重要影响？这些影响在管理会计的不同发展阶段是如何表现 的？ 答：现代管理科学为管理会计的形成奠定了一定的基础。 在以成本控制为基本特征的管理会计阶段，古典组织理论特别是科学管理理论的出现促使现代会计分化为财务会计和管理会计，现代会计的管理职能得以表现出来。该阶段，管理会计以成本控制为基本特征，以提高企业的生产效率和工作效率为目的，其主要内容包括标准成本、预算控制、差异分析。 在以预测、决策为基本特征的管理会计阶段，以标准成本制度为主要内容的管理控制继续得到了强化并有了新的发展。责任会计将行为科学的理论与管理控制的理论结合起来，不仅进一步加强了对企业经营的全面控制（不仅仅是成本控制），而且将责任者的责、权、利结合起来，考核、评价责任者的工作业绩，从而极大地激发了经营者的积极性和主动性。社会经济的发展和经济理论的丰富，使得管理会计的理论体系逐渐完善。 4.什么是价值链分析？价值链分析的目的是什么？ 答：价值链分析是指将一个企业的经营活动分解为若干战略性相关的价值活动，每一种价值活动都会对企业的相对成本产生影响，进而成为企业采取差异化战略的基础。供应商通过向企业出售产品对企业价值链产生影响，而企业通过向顾客销售产品影响买方的价值链。 价值链分析的目的是通过优化组合，降低成本，实现企业价值最大化。 5.战略选择和战术安排如何才能在管理会计中有效结合？ 答：战略选择和战术安排必须及时准确，以便企业各级领导采取必要的纠正行动。 6.如何理解管理会计对象的复合性？复合性表现在哪些管理会计内容和方法上？请举例说明。 答：从实践角度看，管理会计的对象具有复合性的特点。一方面，管理会计致力于使用价值生产和交换过程的优化，强调加强作业管理，其目的在于提高生产和工作效率。作业管理必然强调有用作业和无用作业的区分，并致力于消除无用作业。为此，必须按生产经营的内在联系，设计作业环节和作业链，为作业管理和管理会计的实施奠定基础。可以说，作业管理使管理会计的重新构架成为可能。
第二章课后习题 思考题 1.管理会计对成本是如何进行分类的？各种分类的主要目的是什么？ 管理会计将成本按各种不同的标准进行分类，以适应企业经营管理的不同需求。 1.按成本经济用途分类：制造成本和非制造成本。 主要目的是用来确定存货成本和期间损益，满足对外财务报告的需要。 2.按性态分类：固定成本、变动成本和混合成本。 按性态进行划分是管理会计这一学科的基石，管理会计作为决策会计的角色，其许多决策方法尤其是短期决策方法都需要借助成本性态这一概念。 3.按可控性分类：可控成本和不可控成本 4.按是否可比分类：可比成本和不可比成本 5.按特定的成本概念分类：付现成本和沉没成本、原始成本和重置成本、可避免成本和不可避免成本、差别成本和边际成本、机会成本 6.按决策相关性分类：相关成本和无关成本 2.按成本性态划分，成本可分为几类？各自的含义、构成和相关范围是什么？ 按成本性态可以将企业的全部成本分为固定成本、变动成本和混合成本三类。 （1）固定成本是指其总额在一定期间和一定业务量范围内，不受业务量变动的影响而保持固定不变的成本。但是符合固定成本概念的支出在“固定性”的强弱上还是有差别的，所以根据这种差别又将固定成本细分为酌量性固定成本和约束性固定成本。酌量性固定成本也称为选择性固定成本或者任意性固定成本，是指管理当局的决策可以改变其支出数额的固定成本。约束性固定成本与酌量性固定成本相反，是指管理当局的决策无法改变其支出数额的固定成本，因而也称为承诺性固定成本，它是企业维持正常生产经营能力所必须负担的最低固定成本，其支出的大小只取决于企业生产经营的规模与质量，因而具有很大的约束性，企业管理当局不能改变其数额。 固定成本的“固定性”不是绝对的，而是有限定条件的，这种限定条件在管理会计中叫做相关范围，表现为一定的期间范围和一定的空间范围。就期间范围而言，固定成本表现为在某一特定期间内具有固定性。从较长时间看，所有成
第一章管理会计概论 一、单项选择题 1.下列各项中，与传统的财务会计相对立概念而存在的是（）。 A.现代会计 B.企业会计 C.管理会计 D.成本会计学 2.下列会计子系统中，能够履行管理会计“考核评价经营业绩”职能的是（）。 A.预测决策会计 B.规划控制会计 C.对外报告会计 D.财务会计 3.下列说法正确的是（）。 A.管理会计是经营管理型会计，财务会计是报账型会计 B. 财务会计是经营管理型会计，管理会计是报账型会计 C.管理会计是对外报告会计 D.财务会计是对内报告会计 4. 下列各项中，属于划分传统管理会计和现代管理会计两个阶段时间标志的是 （）。 A.19世纪90年代 B.20世纪20年代 C.20世纪50年代 D.20世纪70年代 5. 在西方，企业内部的管理会计部门属于（）。 A.服务部门 B.生产部门 C.领导部门 D.非会计部门 6.管理会计与财务会计的关系是（）。 A.起源相同、目标不同 B.目标相同、基本信息同源 C. 基本信息不同源、服务对象交叉 D. 服务对象交叉、概念相同 7.在现代企业会计系统中，管理会计又可称为（）。 A.算呆账的报账型会计 B.外部会计 C.算活账的经营型会计 D.责任会计 8.从服务对象上看，现代管理会计侧重服务于（）。 A.企业的投资人 B.企业的债权人 C.企业内部各级经营管理者 C .A+B+C 二、多项选择题 1. 下列各项中，属于管理会计职能的有（）。 A.预测经济前景 B.参与经济决策 C.规划经营目标 D.控制经济过程 E.考核评价经营业绩 2. 下列各项中，属于现代管理会计内容的有（）。 A.预测决策会计 B.规划控制会计 C.成本会计 D.预算会计 E.非营利组织会计 3. 下列表述中，能够揭示管理会计特征的有（）。 A.以责任单位为主体 B.必须严格遵守公认会计原则 C.工作程序性较差
管理会计作业及答案 1.某公司只产销一种产品,本年单位变动成本为6元,变动成本总额为84000元,获营业利润18000元,若该公司计划下一年度变动成本率仍维持本年度的40%,其他条件不变。 要求：预测下年度的保本销售量及保本销售额。 答：销售收入=84000/40%=210000元 销售量=84000/6=14000（件） 销售单价=210000/14000=15元 单位贡献边际=15-6=9（元） 固定成本=210000-84000-18000=108000（元） 保本量=108000/9=12000（件） 保本额=108000/（1-40%）=180000（元） 2.已知某企业1—8月份某项混合成本与有关产量的详细资料如下： 要求：采用高低点法进行成本性态分析并建立成本模型 答：高点坐标（28,8200） 低点坐标（16,5200） b=（8200-5200）/（28-16）=250元/件 a=5200-250×16=1200（元） 成本性态模型为Y=1200+25Ox
3.某企业某产品有关成本资料如下：单位直接材料成本为10元,单位直接人工成本为5元,单位变动制造费用为7元,固定性制造费用总额为4000元,单位变动性销售及管理费用为4元,固定性销售及管理费用为1000元。期初存货量为0,本期产量为1000件,销量为600件,单位售价为40元 要求：分别按变动成本法和完全成本法计算下列指标： （1）单位产品成本（2）期间成本（3）销货成本（4）营业利润答：变动成本法下 单位产品成本=10+5+7=22（元） 期间成本=1000+4000+4×600=7400（元） 销货成本=22×600=13200（元） 营业利润=4O×600-13200-4×60O-5000=3400（元） 完全成本法下 单位产品成本=10+5+7+4=26（元） 期间成本=4×600+1000=3400（元） 销货成本=26×600=15600（元） 营业利润=40×460-15600-340O=5000（元） 4.已知某企业组织多品种经营,2009年有关资料如下：
管理会计课后作业答案-标准化文件发布号：（9456-EUATWK-MWUB-WUNN-INNUL-DDQTY-KII
P15第三章变动成本法 1、某公司只生产销售一种产品，计划年度生产量为4000件，销售量为3500件，期初存货为零。预计发生直接材料20000元，直接人工32000元，单位变动制造费用6元/件。固定制造费用28000元。 要求：根据以上资料，分别采用变动成本法和完全成本法计算计划年度的期末产品存货成本。 解：变动成本法=（20000+32000+6*4000）/4000*（4000-3500）=19*500=9500 完全成本法=（20000+32000+6*4000+28000）/4000*（4000-3500）=26*500=13000 5．P16已知：某企业生产一种产品，第一年、第二年的生产量分别为170000件和140000件，销售量分别为140000件和160000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3元，其中包括直接材料1.30元，直接人工1.50元，变动性制造费用0.20元；固定性制造费用每年的发生额为150000元。变动性销售与管理费用为销售收入的5％，固定性销售与管理费用发生额为65000元，两年均未发生财务费用。 要求： (1)分别按变动成本法和完全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剧以确定的税前利润发生差异的原因 (3)具体说明采用完全成本法计算确定的第一年和第二年税前利润发生差异的原因 (4)设立有关帐户，按变动成本法计算以反映第一年和第二年发生的有关业务并通过“存货中固定制造费用”帐户，在帐户体系中按完全成本法计算确认第一年和第二年对外编制的利润表中的净利润和资产负债表产成品项目列示的 解析： 按完全成本法计算的第一年和第二年的营业利润见表3-6单位：元 注：第一年生产成本=(3+150000/170000)×170000=660000(元) 第二年生产成本=(3+150000/140000)×140000=570000(元) 第一年期末存货成本=(3+150000/170000)×30000=116471(元)