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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。
会计学企业决策的基础财务会计分册说到会计学和企业决策，嘿，不得不承认，这可是一个看似枯燥，但其实很“接地气”的话题。
你可能一听到“会计”这俩字就想甩掉它，但别急，等我给你说说，听懂了会觉得其实这东西挺有意思，甚至还挺好玩儿的。
就拿财务会计说吧，你可能会觉得它就是一堆数字、账本、报表这些枯燥无味的东西。
但你想想，如果没有这些数字，企业怎么知道自己赚了多少钱，花了多少，能不能继续运营下去？这就像咱们平时吃饭，光有菜没有盐，味道怎么能好？会计学就是为企业这道“大菜”调味的那一把“盐”。
你说它难不难？其实也不算太难，就是你得学会怎么把这些“数字”变成对决策有帮助的信息。
换句话说，懂得了财务会计，企业管理也就不那么神秘了。
我们打个比方，假如你是一个企业老板，每天忙得团团转，光是处理外面的订单和客户，自己都快喘不过气来了。
突然有一天，你发现账户上的现金好像越来越少了，这个时候你肯定急了，“我的天，钱去哪了？”如果你平时就不太懂财务会计，可能就会慌得失去理智。
但如果你懂一点基本的会计知识，拿着财务报表，冷静分析一下，情况就能清晰明了了。
比如，你可以看见哪些支出是必要的，哪些可能是浪费，甚至通过利润表、现金流量表，找出自己经营中的薄弱环节，及时调整经营策略。
说实话，很多人觉得“财务会计”就只是账本上的数字变化，其实可不止这么简单。
它关系到的是企业的健康，就像是人的体检报告。
如果你常年不做体检，等到身体出了问题，可能已经晚了。
企业也是一样，只有通过财务数据，才能清晰地看到企业运营中的“健康状况”。
有了这些数据，企业管理层才能做出准确的决策，不至于做出一些让自己“后悔”的事。
比如，别等到企业出现亏损了才开始找原因，平时通过财务分析就能提前发现经营中的隐患，及时采取措施，避免财务“大出血”。
而说到企业决策，很多人一提起这俩字就感觉是一件高大上的事，像是某个董事会成员在开会时，拿着一份厚厚的文件，脸色严肃地讨论着未来的战略。
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文档下载后可定制修改，请根据实际需要进行调整和使用，谢谢!本店铺为大家提供各种类型的实用资料，如教育随笔、日记赏析、句子摘抄、古诗大全、经典美文、话题作文、工作总结、词语解析、文案摘录、其他资料等等，想了解不同资料格式和写法，敬请关注!Download tips: This document is carefully compiled by this editor. I hope that after you download it, it can help you solve practical problems. The document can be customized and modified after downloading, please adjust and use it according to actual needs, thank you! In addition, this shop provides you with various types of practical materials, such as educational essays, diary appreciation, sentence excerpts, ancient poems, classic articles, topic composition, work summary, word parsing, copy excerpts, other materials and so on, want to know different data formats and writing methods, please pay attention!企业决策在当前竞争激烈的市场环境中显得尤为重要。
引导案例：保洁公司在评价公司财务是否成功时，公司的销售模式和净利润总是很重要的因素。
以保洁公司为例，宝洁产品在全球的每日销售量是20亿件。
保洁拥有最大最强的名牌组合，包括帮宝适、汰渍、碧浪、Always、护舒宝、潘婷、Bounty、品客、Folgers、Charmin、Downy、兰若、爱慕斯、佳洁士、伊卡璐、Actonel、Dawn 以及玉兰油。
全球近乎80个国家的98000名员工在为保洁工作。
象保洁这样取得财物成功的公司，特质之一便是其主要财物业绩指标，如净销售额和净收益，始终保持持续增长。
净销售额衡量的是减去退回之后的商品销售价值。
保洁公司的这一指标从2007年的748.32亿美元增长到2008年的817.29亿美元，随后降至2009年的780.29亿美元。
换言之，保洁公司的净销售额在2008年增长了大约9%，在2009年则出现了3%的小幅下降，两年的联合增长率大约为6%。
保洁公司的净利润，即销售减去发生这些销售的各种费用，从2007年的103.40亿美元增长到2008年的120.75亿美元（大约增长11%），两年的联合增长率约为28%。
这些数据表明保洁公司财务业绩优良，不仅能提供商品给客户，而且能创造出使公司股东收益的经营利润。
对于寻找公司以投放资金的投资者来说，关键绩效数据（如销售、净利润）的增长模式非常有吸引力。
本章将仔细审阅利润表，并了解财务报表中可获取的用来制定重要投资和信贷决策的有用信息。
除了进一步掌握如何编制利润表外，你还将了解每股收益、股利和其他反映公司财务成功的重要因素。
12.1 报告经营成果许多投资者认为，公司财务报告最重要的方面是期间利润。
无论是普通股的市场价格还是每股现金股利的金额，都取决于公司现在和将来的收益。
12.1.1 开发预测性信息收入衡量的是出售给客户的产品和服务的价值。
收入代表来自营利活动的公司资产的增长。
一般来说，不论是包含在当期利润表中还是发生在更早或更晚的时间，收入都能增加现金。
Accounting for Business Decision Making - 17thEdition Course DesignCourse OverviewThis course is designed to provide a comprehensive understanding of financial accounting and its role in the decision-making processes of businesses. The course will cover the basic principles of financial accounting and how they are applied to create financial statements to determine the financial health of an organization.Learning OutcomesBy the end of this course, students will be able to:•Understand the basic principles of financial accounting and its role in business decision-making•Analyze and interpret financial statements to gn insights into a company’s financial performance and health•Understand the components of financial statements and how they are interconnected•Understand the factors that influence financial reporting and analysis•Conduct financial analyses to evaluate business performance and make informed decisionsCourse StructureThe course will be divided into the following modules:Module 1: Introduction to Financial AccountingThis module will cover the basic principles of financial accounting, including:•The accounting process•The elements of financial statements•The accounting equation•The double-entry accounting system•The concepts of accruals and deferralsModule 2: Financial StatementsThis module will focus on the components of financial statements, including:•The balance sheet•The income statement•The cash flow statement•The statement of changes in equityModule 3: Financial Statement AnalysisThis module will cover how to analyze the information presented in financial statements to assess a company’s performance, including:•Ratio analysis•Horizontal and vertical analysis•Trend analysis•Common-size financial statementsModule 4: Financial Reporting PracticesThis module will examine the factors that influence financial reporting, including:•Regulatory requirements and standards•Financial reporting ethics•Financial analysis tools and techniquesModule 5: Financial Decision MakingThis module will focus on how financial information is used to make informed business decisions, including:•Capital budgeting•Financing decisions•Investment decisions•Risk managementCourse AssessmentThe course will be assessed through a combination of:•Homework assignments•Quizzes•Mid-term exam•Final examThe final grade for the course will be determined by a weighted average of these assessments.ConclusionThis course provides a comprehensive overview of financial accounting and its role in the decision-making processes of businesses. By the end of the course, students will have a thorough understanding of financial accounting principles and how to apply them to business decision making.。
会计学企业决策的基础第十二版课程设计课程概述本课程旨在向学生介绍会计学的基本原理、概念以及如何运用这些知识分析企业经营决策的过程。
课程内容涵盖了会计学的基础知识、资产负债表、利润表、现金流量表、财务比率分析、成本行为、分配方法、预算、投资决策和资本成本等方面。
本课程要求学生在熟悉会计学原理和概念的基础上，掌握录入和编制会计分录、了解资产负债表和利润表的构成与分析、掌握现金流量表的编制和分析方法、能够运用财务比率对企业的财务状况进行分析、理解成本行为和成本管理方法、掌握预算的编制方法和利用预算进行控制、了解投资决策的方法和资本成本估算等方面的知识和技能。
课程大纲第一章会计学入门1.1 会计学定义1.2 会计学的目标和作用1.3 财务会计和管理会计1.4 会计职业和道德第二章会计等式2.1 会计等式定义2.2 资产、负债、所有者权益2.3 收入、费用、成本、利润2.4 会计分录和账户第三章财务报表3.1 资产负债表3.2 利润表3.3 现金流量表第四章财务比率分析4.1 财务比率的分类和计算方法4.2 资产负债结构比率4.3 流动性比率4.4 利润能力比率4.5 偿债能力比率第五章成本行为和成本管理5.1 成本的概念和分类5.2 成本行为5.3 成本管理方法第六章预算6.1 预算的定义和种类6.2 预算编制的步骤6.3 预算差异分析第七章投资决策7.1 投资决策的定义和分类7.2 现金流量估算方法7.3 投资决策的评价方法和指标第八章资本成本估算8.1 资本成本的定义和分类8.2 资本成本估算方法8.3 资本成本的应用课程考核本课程考核方式包括平时成绩和期末考试成绩。
平时成绩包括课堂出勤、课堂参与和课程作业，达到一定标准才能参加期末考试。
期末考试时间为两个小时，占总成绩80%；平时成绩占总成绩的20%。
任何一项成绩未达标的学生不能通过课程。
参考文献1.戴明津，李瑞英，会计学（第10版），中国财政经济出版社2.王立，杜秀珍，会计学（第5版），高等教育出版社3.鲁敏，会计学（第6版），清华大学出版社4.林焕彬，群体动力学中的会计行为分析，人民出版社结语会计学作为企业决策的基础性学科，对于培养学生实际操作、结合理论分析的能力具有非常重要的作用。
会计学-企业决策的基础答案(总14页)--本页仅作为文档封面，使用时请直接删除即可----内页可以根据需求调整合适字体及大小--管理会计作业（chapter16-20）Chapter 16 P757Chapter 16 P761Chapter 17 P802a.Department One overhead application rate based onmachine-hours:Manufacturing Overhead=$420,000 =$35 per machine-hourMachine-Hours12,000Department Two overhead application rate based on direct labor hours:Manufacturing Overhead=$337,500=$ per direct labor hourDirect Labor Hours15,000Chapter 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 assignment of a disproportionateamount 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 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-basedcosting system include: (1) a better identification of its operating inefficiencies,(2) a better understanding of its overhead cost structure, (3) a betterunderstanding of the resource requirements of each product line, (4) thepotential to increase the selling price of Basic Chunks to make it morecomparable to competitive brands and possibly do so without having to sacrifice significant market share, and (5) the ability to decrease the selling price ofCustom Cuts without having to sacrifice product quality.Chapter 18 P835B. Ex. a.job costing (each project of a construction company is unique)b.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 in highvolumes)e.process costing (the vitamins and supplements are uniformlymanufactured in high volumes)Chapter 18 P841b4,000 EU @ $ = $54,000Chapter 18 P845a.(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, managementwould look 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 P918d.No. With a unit sales price of $94, the break-even sales volume in units is 54,000units: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 P918Chapter 20 P920Sales volume required to maintain current operating income:Sales Volume ?Fixed Costs + Target Operating IncomeUnit Contribution Margin?$390,000 + $350,000= $20,000 units$37。
