会计学企业决策的基础管理会计分册作业答案19.2A

《管理会计》课后习题参考答案目录第一章管理会计概述 (1)1.理解资产高安全度、资产高利润率、现金流充足、资产高增值率和把握新产业 (1)2.简述基于业务优化的高质高效的财务支持 (1)3.简述管理会计的内涵是如何逐渐扩大的 (2)4.简述科学管理理论与管理会计的关系 (2)5.简述组织行为学与管理会计的关系 (2)6.简述权变理论与管理会计的关系 (3)7.简述信息经济学与管理会计的关系 (3)8.简述代理人理论与管理会计的关系 (3)9.简述知识经济理论与管理会计的关系 (3)10.简述管理会计假设的内容及意义 (3)11.简述理解管理会计目标及其与企业目标的关系 (3)12.简述管理会计信息质量特征与财务会计质量特征的区别 (4)13.简述管理会计与财务会计、财务管理、审计和内部控制的产生及结合 (4)14.简述管理会计与财务会计的区别 (4)15.简述管理会计与财务会计的耦合逻辑 (4)第二章成本性态分析 (5)1.成本性态分析在管理会计中的地位 (5)2.混合成本的分解方法 (5)3.固定成本与变动成本的特征 (5)4.边际贡献率与变动成本率的关系 (5)第三章本量利分析 (6)1.试说明本量利分析的基本假设 (6)2.什么是本量利分析的基本表达式 (6)3.什么是保本点？影响保本点的因素有哪些？ (7)4.什么是保利点？影响保利点的因素有哪些？ (7)5.试说明一个经营多种产品的企业如何确定保本点 (7)6.什么是安全边际率、保本点作业率和经营杠杆率？ (7)7．怎样进行实现目标利润的敏感性分析？ (8)第四章变动成本法 (8)1.变动成本法与全部成本法的主要区别有哪几个方面？ (8)2.变动成本法与全部成本法期间损益发生差异有何规律？ (8)3.试评述变动成本法的优缺点 (9)4.“只要生产量大于销售量，当期全部成本法的利润必定大于变动成本法的利润”。

这一命题是否成立？为什么？ (9)第五章资金管理 (9)1.现金管理业务流程 (9)2.银行账户管理 (9)3.资金计划管理 (9)4.现金池分类与构成要素 (10)5.现金池功能定位与构建原则 (10)6.现金池运作流程 (10)7.资金集中管理模式 (10)8.银企直联系统总体运行流程 (10)9.银企直联系统主要功能 (11)第六章短期经营决策 (11)1.短期经营决策的特点有哪些？ (11)2.短期经营决策中的相关成本和无关成本分别有哪些？ (11)3.简述短期经营决策的主要方法及各自的优缺点 (11)4.简述在不同情况下半成品是否深加工的决策方法 (12)5.简述在完全竞争市场和非完全竞争市场条件下的定价方法？ (12)6.简述短期营运决策敏感性分析的方法及应用 (13)第七章长期投资决策 (13)1.什么是独立项目和互斥项目？ (13)2.什么是现金流量？投资项目的现金流量包括哪些内容？ (13)3.投资项目的现金流量如何计算？ (14)4.现金流量在估计中应注意哪些问题？（可删除） (14)5.投资决策评价的方法有哪些？各自的优缺点是什么？ (14)第八章全面预算管理 (16)1.什么是全面预算？你怎样认识它的重要性？ (16)2.全面预算有哪些预算构成？ (16)3.什么是弹性预算？与固定预算相比有何优越性？ (16)4.试分析比较零基预算与增减预算的主要区别？ (17)5.什么是滚动预算？有何特点？ (17)6.简述预算控制的方法 (17)7.简述预算调整的前提条件 (18)8.现金预算包括哪些项目？各项目之间存在怎样的勾稽关系？ (18)9.会计制度设计如何与预算管理衔接？ (18)10.财务会计控制如何与预算执行对接？ (18)练习题 (18)第九章作业成本管理 (22)1.简述作业成本法的特点 (22)2.如何评价作业的增值性？ (22)3.结合企业实际，谈读作业成车法的应用 (23)4.简述作业成本管理中降低成本的途径 (23)5.作业成本法在制造费用分配基础与分配路径上与传统成本法有何有同 (23)第十章目标成本管理 (23)1.简述目标成本法的特点 (23)2.如何应用价值工程技术进行产品设计 (23)3.结合企业实际，谈谈目标成本管理的应用 (24)4.简述目标成本法的实施原则 (25)5.简述确立目标成本的主要活动 (25)6.简述目标成本规划的五个步骤 (26)7.如何将顾客需求纳人目标成本管理? (26)8.简述价值链在目标成本管理中的贡献 (26)9.简述目标成本管理中的供应链管理 (27)10.简述目标成本管理的组织和团队 (27)11.简述目标成本管理的核心工具 (27)第十一章项目成本管理 (28)1.现代项目成本管理的发展 (28)2.项目生命周期成本管理的方法 (28)3.简述工作分解结构的作用 (28)4.以一场婚礼筹划为例，写出工作结构分解图 (28)5.简述项目资源计划的工具与方法 (29)6.简述项目成本估算的技术路线 (29)7.简述项目成本估算的方法 (29)8.简述项目成本估算和项目成本预算的区别与联系 (29)9.简述项目成本预算的调整内容有哪些 (29)10.简述项目成本控制的方法有哪些 (29)11.简述挣值法的三个基本值 (29)12.简述挣值法几个关键指标的内容与作用 (29)13.简述项目成本决算的意义和作用 (30)第十二章战略成本管理 (30)1.简述战略成本管理研究的定义和特征 (30)2.简述生命周期成本管理的内容 (30)3.简述战略成本定位分析方法 (31)4.简述企业一般竞争战略的内容 (31)5.简述战略成本动因分析的内容 (31)6简述供应链管理的主要内容、目的及基本原则 (31)7.简述供应链成本核算框架 (32)8.简述前瞻式成本管理及内容 (32)9.简述精益管理会计及其内容 (33)10.简述跨组织成本管理及其内容 (33)11.简述供应链成本管理的方法 (34)第十三章绩效管理 (34)1.简述战略绩效管理的特点与优势 (34)2.简述分权管理与责任会计 (34)3.简述责任中心的分类及其不同责任中心的绩效评价方法 (35)4.简述内部转移价格及其制定 (36)5.简述关键绩效指标法的含义及其基本流程 (36)6.简述经济增加值的价值管理体系 (36)7.简述平衡计分卡之“平衡” (37)8.简述平衡计分卡的实施程序 (37)9.简述平衡计分卡与企业战略 (38)第十四章管理会计报告 (38)1.简述会计报告体系的构成 (38)2.简述管理会计报告的主要特征 (39)3.简述按不同标志分类的管理会计报告体系 (39)4.简述管理会计报告流程 (39)5.简述基于报告对象的管理会计报告体系 (40)6.简述基于责任中心的管理会计报告体系 (40)7.基于价值链的管理会计报告体系 (41)第十五章管理会计信息化 (41)1.如何理解管理会计信息系统概念 (41)2.管理会计信息系统建设与应用原则、程序的内容 (41)3.如何理解管理会计信息系统架构 (42)4.成本管理信息化的内容包括哪些 (42)5.如何理解成本管理信息系统模式 (43)6.预算管理信息化的内容包括哪些 (44)7.如何理解预算管理信息系统 (44)8.如何理解绩效管理信息化过程 (45)9.如何理解绩效管理信息平台 (45)10.如何理解投资项目管理信息化 (45)11.如何理解投资项目管理信息化系统 (45)12.如何理解管理会计报告信息化 (46)13.如何理解ERP系统的管理会计 (46)第一章管理会计概述1.理解资产高安全度、资产高利润率、现金流充足、资产高增值率和把握新产业（1）资产高安全度是企业全面梳理资产管理流程，及时发现资产管理中的薄弱环节，切实采取有效措施加以改进，并关注资产减值迹象，合理确认资产减值损失，更好地避免下列风险：①存货积压或短缺，可能导致流动资金占用过量、存货价值贬损或生产中断；②固定资产更新改造不够、使用效能低下、维护不当、产能过剩，可能导致企业缺乏竞争力、资产价值贬损、安全事故频发或资源浪费；③无形资产缺乏核心技术、权属不清、技术落后、存在重大技术安全隐患，可能导致企业法律纠纷、缺乏可持续发展能力。

会计学财务会计分册答案【篇一：会计学：企业决策的基础exercises-chapter4答案】4–2ex. 4–3ex. 4–4solutions to exercisesa. book valueb. materialityc. matching principled. uecorded revenuee. adjusting entriesf. unearned revenueg. prepaid expensesh.none (this is an example of ―depreciation expense.‖)income statementbalance sheetadjustingentryab ne i d ne i d c i ne i i ne i d ne i d ne i d e ne i d d ne d fi ne i ne d ia. rent expense....................................................................................... 240,000prepaidrent ...........................................................................240,000to record rent expense for may ($1,200,000 ? 5 months =$240,000 per month). b. unearned ticketrevenue .................................................................. 148,800ticketrevenue .......................................................................148,800to record earning portion of season ticket revenue relating to may home games.a. (1) interestexpense (375)interest payable (375)$50,000 x 9% annual rate x 1/12 = $375. (2) accounts receivable .................................................................... 10,000consulting fees earned ...................................................10,000to record ten days of unbilled consulting fees at $1,000 perday.b.c.ex. 4–5 a. the balance of twa’s advance ticket sales account represents unearned revenue—that is, amounts collected from customers prior to rendering the related services (air travel). as twa has an obligation to render these services, the advanced ticket sales account appears among the liabilities in twa’s balance sheet.b. twa normally reduces the balance of this liability account by rendering services tocustomers—that is, by providing flights for which the customers have purchased tickets. on some occasions, however, twa reduces the balance of this liability by making cash refunds to customers.ex. 4–6ex. 4–7a. 1. interestexpense ................................................................................. 1,200 interestpayable ......................................................................1,200to record interest accrued on bank loan during december.2. depreciation expense: office building ............................................ 1,100accumulated depreciation: office building ........................1,100to record depreciation on office building ($330,000 ? 25years ?1?12 = $1,100).3. accountsreceivable ........................................................................... 64,000marketing revenue earned...................................................64,000 to record accrued marketing revenue earned in december.4. insuranceexpense (150)prepaid insurance (150)to record insurance expense (1,800 ? 12 months = $150).5. unearned revenue ............................................................................. 3,500marketing revenue earned...................................................3,500to record portion of unearned revenue that had become earnedin december.6. salariesexpense ................................................................................. 2,400 salariespayable ......................................................................2,400to record accrued salaries in december.b. ? $1,200 ? $1,100 ? $150 ? $2,400). a. the total interest expense over the life of the note is $5,400 ($120,000 ? .09 ?6?12 =$5,400).the monthly interest expense is $900 ($5,400 ? 6 = $900). b. the liability to the bank at december 31, 2002, is $121,800 (principal, $120,000 + $1,800accrued interest). c. 2002oct. 31 cash .................................................................................... 120,000notes payable ........................................................120,000obtain from bank six-month loan with interest at 9%a year.d. dec. 31 interestexpense ................................................................ 900interest payable .. (900)to accrue interest expense for december on notepayable ($120,000 ? 9% ? 1?12).e. the liability to the bank at march 31, 2003, is $124,500, consisting of $120,000 principalplus $4,500 accrued interest for five months.a. may 1cash ....................................................................................notes payable ........................................................ obtained a three-month loan from national bank at12% interest per year. may 31 interestexpense ................................................................interestpayable .....................................................to record interest expense for may on note payable tonational bank ($300,000 ? 12% ? 1?12 = $3,000).b. may 1 prepaidrent ......................................................................cash ..................... ................................................... paid rent for six months at $30,000 per month. may 31 rentexpense .....................................................................prepaidrent ..........................................................to record rent expense for the month of may.c. may 2cash ....................................................................................unearne d admissions revenue ............................ sold season tickets to the 70-day racing season. may 31 unearned admissions revenue ........................................admissionsrevenue .............................................to record admissions revenue from the 20 racing daysin may ($910,000 ? 20?70 = $260,000).d. may 4 no entry required.e. may 6 prepaidprinting ................................................................cash .................... .................................................... printed racing forms for first 30 racing days. may 31 printingexpense ...............................................................prepaidprinting ....................................................to record printing expense for 20 racing days in may.f. may 31 concessions receivable.....................................................concessions revenue ............................................ earned 10% of refreshment sales of $165,000 duringmay.300,0003,000180,00030,000910,000260,00012,0008,00016,500300,0003,000180,00030,000910,000260,00012,0008,00016,500ex. 4–8ex. 4–9something to consider:effects of omission of may 31 adjusting entry for rent expense on may 31 financialstatements:revenue not affected expenses understated (by may’s rent of $30,000) net income overstated (because may rent expense was not recognized) assets overstated (prepaid rent should be reduced by portion expired inmay)liabilities not affected owners’ eq uity overstated (because net income is overstated)a. materiality refers to the relative importance of an item. an item is material if knowledgeof it might reasonably influence the decisions of users of financial statements. if an item is immaterial, by definition it is not relevant to decision makers.accountants must account for material items in the manner required by generally accepted accounting principles. however, immaterial items may be accounted for in the most convenient and economical manner.b. whether a specific dollar amount is ―material‖ depends upon the (1) size of the amountand (2) nature of the item. in evaluating the size of a dollar amount, accountants consider the amount in relation to the size of the organization.based solely upon dollar amount, $2,500 is not material in relation to the financial statements of a large, publicly owned corporation. for a small business however, this amount could be material.in summary, one cannot say whether $2,500 is a material amount. the answer depends upon the related circumstances.c. two ways in which the concept of materiality may save time and effort for accountantsare:1. adjusting entries may be based upon estimated amounts if there is little or nopossibility that the use of an estimate will result in material error. for example, an adjusting entry to reflect the amount of supplies used may be based on an estimate of the cost of supplies remaining on hand.2. adjusting entries need not be made to accrue immaterial amounts of uecordedexpenses or uecorded revenue. for example, no adjusting entries normally are made to record utility expense payable at year-end.【篇二：《基础会计》练习册及答案】>第一讲总论（一）单项选择题1、会计的基本职能为----c-------。

管理会计习题及答案管理会计习题及答案在企业管理中，会计是一个重要的组成部分。

管理会计是指将会计信息与管理决策相结合，为企业的管理层提供决策支持和管理控制的一种方法。

通过管理会计，企业可以更好地了解自身的财务状况，进行成本控制和预测，以及制定合理的经营策略。

下面将提供一些管理会计的习题及答案，帮助读者更好地理解和应用管理会计的知识。

一、成本分析1. 企业A生产一种产品，其固定成本为100,000元，可变成本为每个单位的销售成本为10元，每个单位的销售价格为20元。

求当销售量为10,000个时，企业A的总成本、平均成本和利润。

答案：总成本 = 固定成本 + 可变成本= 100,000 + (10元/个× 10,000个)= 100,000 + 100,000元= 200,000元平均成本 = 总成本 / 销售量= 200,000元 / 10,000个= 20元/个利润 = 销售收入 - 总成本= (20元/个× 10,000个) - 200,000元= 200,000元 - 200,000元= 0元2. 企业B生产一种产品，其固定成本为50,000元，可变成本为每个单位的销售成本为5元，每个单位的销售价格为10元。

求当销售量为5,000个时，企业B 的总成本、平均成本和利润。

答案：总成本 = 固定成本 + 可变成本= 50,000 + (5元/个× 5,000个)= 50,000 + 25,000元= 75,000元平均成本 = 总成本 / 销售量= 75,000元 / 5,000个= 15元/个利润 = 销售收入 - 总成本= (10元/个× 5,000个) - 75,000元= 50,000元 - 75,000元= -25,000元二、预算控制1. 企业C的预算销售量为10,000个，预算销售价格为30元/个，预算可变成本为每个单位的销售成本为10元，预算固定成本为100,000元。

Chapter 6Merchandising Activitie s Ex. 6.41PROBLEM 6.1AClaypool earned a gross profit rate of 32%, which is significantly higher than the industry average. Claypool’s sales were above the industry average, and it earned $77,968 more gross profit than the “average” store of its size. This higher gross profit was earned even though its cost of goods sold was $18,000 to $20,000 higher than the industry average because of the additional transportation charges.To have a higher-than-average cost of goods sold and still earn a much larger-than-average amount of gross profit, Claypool must be able to charge substantially higher sales prices than most hardware stores. Presumably, the company could not charge such prices in a highly competitive environment. Thus, the remote location appears to insulate it from competition and allow it to operate more profitably than hardware stores with nearby competitors.PROBLEM 6.5Ac. Yes. Sole Mates should take advantage of 1/10, n/30 purchase discounts, even if itmust borrow money for a short period of time at an annual rate of 11%. Bytaking advantage of the discount, the company saves 1% by making payment 20 days early. At an interest rate of 11% per year, the bank charges only 0.6%interest over a 20-day period (11% X 20/365 = 0.6%). Thus, the cost of passing up the discount is greater than the cost of short-term borrowing.Chapter 7 Financial assetsChapter 8 Inventories and the cost of goods soldSupplementary ProblemChapter 91617。

管理会计作业(chapter16-20) Chapter 16 P757 16、5AChapter 16 P761 16、4BChapter 17 P802 17、3Aa、Department One overhead application rate based onmachine-hours:ManufacturingOverhead = $420,000 = $35 per machine-hour Machine-Hours 12,000Department Two overhead application rate based on direct labor hours:ManufacturingOverhead = $337,500 = $22、50 per direct labor hourDirect Labor Hours 15,000Chapter 17 P805 17、8Ad、The Custom Cuts product line is very labor intensive in comparison to the Basic Chunksproduct line、Thus, the company’s current practice of using direct labor hours toallocate overhead results in the assignment of a disproportionate amount of total overhead to the Custom Cuts product line、If pricing decisions are set as a fixed percentage above the manufacturing costs assigned to each product, the Custom Cuts product line isoverpriced in the marketplace whereas the Basic Chunks product line is currently priced at an artificially low price in the marketplace、This probably explains why sales of Basic Chunks remain strong while sales of Custom Cuts are on the decline、e、The benefits the company would achieve by implementing an activity-based costing systeminclude: (1) a better identification of its operating inefficiencies, (2) a better understanding of its overhead cost structure, (3) a better understanding of the resource requirements of each product line, (4) the potential to increase the selling price of Basic Chunks to make it more comparable to competitive brands and possibly do so without having to sacrificesignificant market share, and (5) the ability to decrease the selling price of Custom Cuts without having to sacrifice product quality、Chapter 18 P835 18、1B、Ex、a、job costing (each project of a construction company is unique)18、1b、both job and process costing (institutional clients may representunique jobs)c、job costing (each set of equipment is uniquely designed andmanufactured)d、process costing (the dog houses are uniformly manufactured inhigh volumes)e、process costing (the vitamins and supplements are uniformlymanufactured in high volumes)Chapter 18 P841 18、3A4,000 EU @ $61、50 = $246,000b4,000 EU @ $13、50 = $54,000Chapter 18 P845 18、2Ba、(1) $49 [($192,000 + $48,000 + $54,000) ÷ 6,000 units](2) $109 [($480,000 + $108,000 + $66,000) ÷ 6,000 units](3) $158 ($49 + $109)(4) $32 ($192,000 ÷ 6,000 units)(5) $18 ($108,000 ÷ 6,000 units)b、In evaluating the overall efficiency of the Engine Department, management wouldlook at the monthly per-unit cost incurred by that department, which is the cost of assembling and installing an engine ($109 in part a)、Chapter 20 P918 20、1Ad、No、With a unit sales price of $94, the break-even sales volume in units is 54,000 units:Unit contribution margin = $94 - $84 variable costs = $10Break-even sales volume (in units) = $540,000$10= 54,000 unitsUnless Thermal Tent has the ability to manufacture 54,000 units (or lower fixed and/or variable costs), setting the unit sales price at $94 will not enable Thermal Tent to break even、Chapter 20 P918 20、2AChapter 20 P920 20、6ASales volume required to maintain current operating income:Sales Volume = Fixed Costs + Target OperatingIncomeUnit Contribution Margin= $390,000 + $350,000= $20,000 units $37。

练习中心：一、单项选择题1、以下对管理会计的说法正确的选项是〔〕。

A、管理会计不仅仅是被动地提供信息，它还主动参与企业的目标制定，方案落实，过程记录、反应和改善，结果的评价和检查。

B、管理会计单纯的提供决策支持。

C、我们可以将现代管理会计的实质定位为决策支持。

D、管理会计和财务会计没有什么区别。

【正确答案】A【您的答案】A[正确]2、关于管理控制系统的定义说法正确的选项是〔〕。

A、管理控制系统是管理者提供影响组织成员，以落实组织战略的一系列方式或过程。

B、管理控制系统是单一的落实组织战略的方式或过程。

C、管理控制系统中的控制是一个狭义的概念。

D、管理控制系统是管理者提供影响管理层，以落实组织战略的一系列方式或过程。

【正确答案】A【您的答案】A[正确]3、以下的说法中正确的选项是〔〕。

A、决策只是企业经营管理的核心，不是各级各类管理人员的主要工作。

B、管理会计的规划职能是通过各种方案和预算实现的。

C、管理会计根据事后编制的预算，实时控制企业的经营活动。

D、管理会计无法通过建立责任会计制度，来实现履行考评经营业绩的职能。

【正确答案】B【您的答案】B[正确]4、不属于管理会计的作用的是〔〕。

A、通过管理会计对企业内部经营活动的记录、反映，为管理控制系统的运行提供重要的决策信息。

B、管理会计根据管理的目的和要求采用专门的方法对相关财务信息进行加工，为制定决策和方案提供信息，并作为管理团队的重要成员参与制定决策和方案的过程。

C、管理会计通过沟通内部环境和外部环境，沟通企业内部各个层面的经营管理人员，主动渗透到管理控制的每一方面。

D、管理会计可以将企业关键成功因素转化为衡量指标，但是无法明确企业的目标。

【正确答案】D【您的答案】D[正确]5、被管理界誉为科学管理之父的人是〔〕。

A、弗雷德里克·温斯洛·泰罗。

B、亨利·法约尔。

C、迈克尔·波特。

D、罗伯特·卡普兰。

会计学-企业决策的基础答案管理会计作业（chapter16-20）Chapter 16 P757 16.5AChapter 16 P761 16.4BChapter 17 P802 17.3Aa. Department One overhead application rate based on machine-hours:Manufacturing Overhead= $420,000= $35 per machine-hourMachine-Hours 12,000Department Two overhead application rate based on direct labor hours:Manufacturing Overhead= $337,500= $22.50 per direct labor hourDirect Labor Hours 15,000Chapter 17 P805 17.8Ad. The Custom Cuts product line is very labor intensive in comparison to the BasicChunks product line. Thus, the company’s current practice of using direct laborhours to allocate overhead results in the assignment of a disproportionate amount of total overhead to the Custom Cuts product line. If pricing decisions are set as a fixed percentage above the manufacturing costs assigned to each product, the Custom Cuts product line is overpriced in the marketplace whereas the Basic Chunks product line is currently priced at an artificially low price in the marketplace. This probablyexplains why sales of Basic Chunks remain strong while sales of Custom Cuts are on the decline.e. The benefits the company would achieve by implementing an activity-based costingsystem include: (1) a better identification of its operating inefficiencies, (2) a betterunderstanding of its overhead cost structure, (3) a better understanding of theresource requirements of each product line, (4) the potential to increase the sellingprice of Basic Chunks to make it more comparable to competitive brands and possibly do so without having to sacrifice significant market share, and (5) the ability todecrease the selling price of Custom Cuts without having to sacrifice product quality.Chapter 18 P835 18.1a. job costing (each project of a construction company is unique)B. Ex.18.1b. both job and process costing (institutional clients may represent uniquejobs)c. job costing (each set of equipment is uniquely designed andmanufactured)d. process costing (the dog houses are uniformly manufactured in highvolumes)e. process costing (the vitamins and supplements are uniformlymanufactured in high volumes)Chapter 18 P841 18.3Ab4,000 EU @ $13.50 = $54,000Chapter 18 P845 18.2Ba. (1) $49 [($192,000 + $48,000 + $54,000) ÷ 6,000 units](2) $109 [($480,000 + $108,000 + $66,000) ÷ 6,000 units](3) $158 ($49 + $109)(4) $32 ($192,000 ÷ 6,000 units)(5) $18 ($108,000 ÷ 6,000 units)b. In evaluating the overall efficiency of the Engine Department, management wouldlook at the monthly per-unit cost incurred by that department, which is the cost of assembling and installing an engine ($109 in part a).Chapter 20 P918 20.1Ad. No. With a unit sales price of $94, the break-even sales volume in units is 54,000 units:Unit contribution margin = $94 - $84 variable costs = $10Break-even sales volume (in units) = $540,000$10= 54,000 unitsUnless Thermal Tent has the ability to manufacture 54,000 units (or lower fixed and/or variable costs), setting the unit sales price at $94 will not enable Thermal Tent to break even.Chapter 20 P918 20.2AChapter 20 P920 20.6ASales volume required to maintain current operating income:Sales Volume =Fixed Costs + Target Operating IncomeUnit Contribution Margin=$390,000 + $350,000= $20,000 units$37。

管理会计作业(chapter16-20 ) Chapter 16 P757b. HILLSDALE MANUFACTURING CORP.Schedule of the Cost of Fini shed Goods Man ufacturedChapter 16 P761Costs of fini shed goods man ufactured:Total inven tor y$ 149,00Chapter 17 P802a.Department One overhead application rate based onmachi ne-hours:Departme nt Two overhead applicati on rate based on direct labor hours:Manu facturi ng Overhead = $337,500= $ per direct labor hourDirect Labor Hours15,000Manu facturi ngOverheadMachi ne-Hours =$420,000 12,000= $35 per machi ne-hourChapter 17 P805d. The Custom Cuts product line is very labor intensive in comparison to the BasicChunks product line. Thus, the company s current practice of using direct labor hours to allocate overhead results in the assig nment of a disproporti on ate amount of total overhead to the Custom Cuts product line. If pricing decisions are set as a fixed perce ntage above the manu facturi ng costs assig ned to each product, the Custom Cuts product line is overpriced in the marketplace whereas the Basic Chunks product line iscurre ntly priced at an artificially low price in the marketplace. This probably expla ins why sales of Basic Chunks remai n strong while sales of Custom Cuts are on the decline.e. The ben efits the compa ny would achieve by impleme nting an activity-based costi ngsystem include: (1) a better identification of its operating inefficiencies, (2)a better understanding of its overhead cost structure, (3) a better understanding of the resourcerequireme nts of each product line, (4) the pote ntial to in crease the selling price of BasicChunks to makeit more comparable to competitive brands and possibly do so without having to sacrifice significant market share, and (5) the ability to decrease the selling price of Custom Cuts without having tosacrifice product quality.Chapter 18 P835a job costi ng (each project of a con struct ion compa ny is unique)B. Ex.b both job and process costi ng (in stituti onal clie nts may represe nt unique jobs)c job cost ing (each set of equipme nt is uniq uely desig ned and manu factured)d process costing (the dog houses are uniformly manufactured in high volumes)e process costi ng (the vitam ins and suppleme nts are uni formly manu factured inhigh volumes)Chapter 18 P841b4,000 EU @ $ = $54,000Chapter 18 P845a. (1) $49 [($192,000 + $48,000 + $54,000) - 6,000 un its](2) $109 [($480,000 + $108,000 + $66,000) - 6,000 un its](3) $158 ($49 + $109)(4) $32 ($192,000 - 6,000 un its)(5) $18 ($108,000 - 6,000 un its)b. In evaluating the overall efficiency of the Engine Department, managementwould look at the mon thly per- unit cost in curred by that departme nt, which is the cost of assembli ng and in stalli ng an engine ($109 in part a).Chapter 20 P918d. No. With a unit sales price of $94, the break-even sales volume in units is 54,000un its:Un it co ntributio n margin = $94 - $84 variable costs = $10$540,000 Break-eve n sales volume (in un its) =—' ) $10= 54,000 un its Uni ess Thermal Tent has the ability to manufacture 54,000 un its (or lower fixedand/or variable costs), setting the unit sales price at $94 will not enableThermal Tent to break eve n.Chapter 20 P918Chapter 20 P920Sales volume required to maintain curre nt operati ng in come:$390,000 + $350,000=$20,000 un its。

1 总论一、名词解释1、成本计算：成本计算就是把生产过程中所发生的各种费用,按照一定的对象和标准进行归集和分配,以分别计算各该对象的总成本和单位成本的专门方法。

2、管理会计：管理会计是以使用价值管理为基础的价值管理活动，它运用一系列专门的方式方法，通过确认、计量、估值等一系列工作，为预算、过程控制、报告和考核提供信息，并参与企业经营管理。

3、预测：采用科学的方法预计、推测客观事物未来发展的必然性或可能性行为。

4、决策：指在充分考虑各种可能的前提下，按照客观规律的要求，通过一定的程序对未来实践的方向、原则和方法做出决策的过程。

5、战略管理会计：是指以协助高层领导制定竞争战略、实施战略规划，从而促使企业良性循环并不断发展为目的，能够从战略的高度进行分析和思考，既提供顾客和竞争对手具有战略相关性的外向型信息，也提供本企业与战略相关的内部信息，服务于企业战略管理的一个会计分支。

二、单项选择1、在传统管理会计阶段，管理会计的内容主要包括（ A ）。

A、预算和控制B、预测和决策C、日常控制D、业绩评价2、20世纪50年代起，所谓“管理中心在经营，经营的重心在决策”，正是适应生产力迅速发展而提出的（ B ）。

A、预测分析法B、企业管理的指导方针C、经营决策方法D、控制、规划方略3、在电脑一体化制造的经营环境中，产品成本的构成内容体现为（ A ）。

A、由生产制造作业引起的成本比重会下降，由管理作业引起的成本比重会大幅度上升。

B、由管理作业引起的成本会下降，由生产制造作业引起的成本比重会上升。

C、期间费用会上升。

D、直接材料成本会下降。

4、下列说法正确的是（ C ）。

A、管理会计就是内部会计。

B、管理会计就是决策会计。

C、管理会计的实质是会计与管理的直接结合。

D、管理会计就是预测、决策的一系列分析方法。

5、在下列各项中，管理会计与财务会计之间不存在区别的是（ C ）。

C、最终奋斗目标D、信息特征三、判断1、从成本管理会计的发展历程看，成本会计的重点已从产品成本计算扩展到利用不同的成本信息进行企业内部管理（√）。