成本会计：管理的着重点 书后习题答案第11章
CHAPTER 11
DECISION MAKING AND RELEVANT INFORMATION
11-1The five steps in the decision process outlined in Exhibit 11-1 of the text are:
1. Obtain information
2. Make predictions about future costs
3. Choose an alternative
4. Implement the decision
5. Evaluate performance to provide feedback
11-2Relevant costs are those expected future costs that differ among alternative courses of action. Historical costs are irrelevant because they are past costs and, therefore, cannot differ among alternative future courses of action.
11-3No. Relevant costs are defined as those expected future costs that differ among alternative courses of action. Thus, future costs that do not differ among the alternatives are irrelevant to deciding which alternative to choose.
11-4Quantitative factors are outcomes that are measured in numerical terms. Some quantitative factors are financial––that is, they can be easily expressed in financial terms. Direct materials is an example of a quantitative financial factor. Qualitative factors are factors that are not measured in numerical terms. An example is employee morale.
11-5Two potential problems that should be avoided in relevant cost analysis are:
1. Do not assume all variable costs are relevant and all fixed costs are irrelevant.
2. Do not use unit-cost data directly because it can mislead decision makers because
a. it may include irrelevant costs, and
b. comparisons of unit costs computed at different output levels lead to erroneous
conclusions
11-6 No. Some variable costs may not differ among the alternatives under consideration and, hence, will be irrelevant. Some fixed costs may differ among the alternatives and, hence, will be relevant.
11-7 No. Some of the total unit costs to manufacture a product may be fixed costs, and, hence, will not differ between the make and buy alternatives. These fixed costs are irrelevant to the make-or-buy decision. The key comparison is between purchase costs and the costs that will be saved if the company purchases the component parts from outside.
11-8Opportunity cost is the contribution to income that is forgone (rejected) by not using a limited resource in its next-best alternative use.
11-9 No. When deciding on the quantity of inventory to buy, managers must consider both the purchase cost per unit and the opportunity cost of funds invested in the inventory. For example, the purchase cost per unit may be low when the quantity of inventory purchased is large, but the benefit of the lower cost may be more than offset by the high opportunity cost of the funds invested in acquiring and holding inventory.
11-10No. Managers should aim to get the highest contribution margin per unit of the constraining (that is, scarce, limiting, or critical) factor. The constraining factor is what restricts or limits the production or sale of a given product (for example, availability of machine-hours).
11-11 No. For example, if the revenues that will be lost exceed the costs that will be saved, the branch or business segment should not be shut down. Shutting down will only increase the loss. Allocated costs are always irrelevant to the shutting down decision.
11-12Cost written off as depreciation is irrelevant when it pertains to a past cost. But the purchase cost of new equipment to be acquired in the future that will then be written off as depreciation is often relevant.
11-13 No. Managers tend to favor the alternative that makes their performance look best so they focus on the measures used in the performance-evaluation model. If the performance-evaluation model does not emphasize maximizing operating income or minimizing costs, managers will most likely not choose the alternative that maximizes operating income or minimizes costs.
11-14The three steps in solving a linear programming problem are:
1. Determine the objective.
2. Specify the constraints.
3. Compute the optimal solution.
11-15The text outlines two methods of determining the optimal solution to an LP problem:
1. Trial-and-error solution approach
2. Graphical solution approach
Most LP applications in practice use standard software packages that rely on the simplex method to compute the optimal solution.
11-16 (20 min.) Disposal of assets.
1.This is an unfortunate situation, yet the $80,000 costs are irrelevant regarding the decision to remachine or scrap. The only relevant factors are the future revenues and future costs. By ignoring the accumulated costs and deciding on the basis of expected future costs, operating income will be maximized (or losses minimized). The difference in favor of remachining is $3,000:
(a) (b)
Remachine Scrap
Future revenues $35,000 $2,000
Deduct future costs 30,000 –
Operating income $ 5,000 $2,000
Difference in favor of remachining
2.This, too, is an unfortunate situation. But the $100,000 original cost is irrelevant to this decision. The difference in favor of rebuilding is $7,000:
(a) (b)
Replace Rebuild New truck $102,000 –
Deduct current disposal
price of existing truck 10,000 –
Rebuild existing truck –$85,000
$ 92,000 $85,000
Difference in favor of rebuilding
Note, here, that the current disposal price of $10,000 is relevant, but the original cost (or book value, if the truck were not brand new) is irrelevant.
11-17(10 min.) The careening personal computer.
Considered alone, book value is irrelevant as a measure of loss when equipment is destroyed. The measure of the loss is replacement cost or some computation of the present value of future services lost because of equipment loss or damage. In the specific case described, the following observations may be apt:
1. A fully depreciated item probably is relatively old. Chances are that the loss from this equipment is less than the loss for a partially depreciated item because the replacement cost of an old item would be far less than that for a nearly new item.
2. The loss of an old item, assuming replacement is necessary, automatically accelerates the timing of replacement. Thus, if the old item were to be junked and replaced tomorrow, no economic loss would be evident. However, if the old item were supposed to last five more years, replacement is accelerated five years. The best practical measure of such a loss probably would be the cost of comparable used equipment that had five years of remaining useful life.
The fact that the computer was fully depreciated also means the accounting reports will not be affected by the accident. If accounting reports are used to evaluate the office manager's performance, the manager will prefer any accidents to be on fully depreciated units.
11-18(15 min.) Multiple choice.
1. (b) Special order price per unit $6.00
Variable manufacturing costs per unit 4.50
Contribution margin per unit $1.50
Effect on operating income = $1.50 ? 20,000 units
= $30,000 increase
2. (b) Costs of purchases, 20,000 units ? $60 $1,200,000
Total relevant costs of making:
Variable manufacturing costs, $64 – $16 $48
Fixed costs eliminated 9
Costs saved by not making $57
Multiply by 20,000 units, so total
costs saved are $57 ? 20,000 1,140,000
Extra costs of purchasing outside 60,000
Minimum savings necessary for Part No. 575 25,000
Necessary relevant costs that would have
to be saved in manufacturing Part No. 575 $ 85,000
11-19(30 min.) Special order, activity-based costing.
1. Award Plus's operating income under the alternatives of accepting/rejecting the special order are:
Without One-Time Only Special Order 7,500 Units
With One-
Time Only
Special Order
10,000 Units
Difference
2,500 Units
Sales $1,125,000 $1,375,000 $250,000 Variable costs:
Direct materials 262,500 350,000187,500 Direct manufacturing labor 300,000 400,0002100,000 Batch manufacturing costs 75,000 87,500312,500 Fixed costs:
Fixed manufacturing costs 275,000 275,000 ––Fixed marketing costs 175,000 175,000 ––Total costs 1,087,500 1,287,500 200,000 Operating income $ 37,500 $ 87,500 $ 50,000
1
$262,500
7,500? 10,000
2
$300,000
7,500? 10,000
3
$75,000 + (25 ? $500)
Alternatively, we could calculate the incremental revenue and the incremental costs of the additional 2,500 units as follows:
Incremental revenue $100 ? 2,500 $250,000
Incremental direct manufacturing costs
$262,500
7,500? 2,500 = 87,500
Incremental direct manufacturing costs
300,000
7,500? 2,500 = 100,000
Incremental batch manufacturing costs $500 ? 25 = 12,500
Total incremental costs 200,000
Total incremental operating income from
accepting the special order $ 50,000
Award Plus should accept the one-time-only special order if it has no long-term implications because accepting the order increases Award Plus's operating income by $50,000.
If, however, accepting the special order would cause the regular customers to be dissatisfied or to demand lower prices, then Award Plus will have to trade off the $50,000 gain from accepting the special order against the operating income it might lose from regular customers.
11-19 (Cont’d.)
2. Award Plus has a capacity of 9,000 medals. Therefore, if it accepts the special one-time order of 2,500 medals, it can sell only 6,500 medals instead of the 7,500 medals that it currently sells to existing customers. That is, by accepting the special order, Award Plus must forgo sales of 1,000 medals to its regular customers. Alternatively, Award Plus can reject the special order and continue to sell 7,500 medals to its regular customers.
Award Plus's operating income from selling 6,500 medals to regular customers and 2,500 medals under one-time special order follow:
Sales (6,500 ? $150) + (2,500 ? $100) $1,225,000
Direct materials (6,500 ? $351) + (2,500 ? $351) 315,000
Direct manufacturing labor (6,500 ? $402) +(2,500 ? $402) 360,000
Batch manufacturing costs (1303? $500) + (25 ? $500) 77,500
Fixed manufacturing costs 275,000
Fixed marketing costs 175,000
Total costs 1,202,500
Operating income $ 22,500
1
$35 = $262,500
7,5002
$40 =
300,000
7,500
3
Award Plus makes regular medals in batch sizes of 50. To produce 6,500 medals requires 130 (6,500 ÷ 50) batches.
Accepting the special order will result in a decrease in operating income of $15,000 ($37,500 – $22,500). The special order should, therefore, be rejected.
A more direct approach would be to focus on the incremental effects––the benefits of accepting the special order of 2,500 units versus the costs of selling 1,000 fewer units to regular customers. Increase in operating income from the 2,500-unit special order equals $50,000 (requirement 1). The loss in operating income from selling 1,000 fewer units to regular customers equals:
Lost revenue, $150 ? 1,000 $(150,000)
Savings in direct materials costs, $35 ? 1,000 35,000
Savings in direct manufacturing labor costs, $40 ? 1,000 40,000
Savings in batch manufacturing costs, $500 ? 20 10,000
Operating income lost $ (65,000) Accepting the special order will result in a decrease in operating income of $15,000 ($50,000 –$65,000). The special order should, therefore, be rejected.
3. Award Plus should not accept the special order.
Increase in operating income by selling 2,500 units
under the special order (requirement 1) $ 50,000
Operating income lost from existing customers ($10 ? 7,500) (75,000)
Net effect on operating income of accepting special order $(25,000)
The special order should, therefore, be rejected.
11-20(30 min.) Make versus buy, activity-based costing.
1. The expected manufacturing cost per unit of CMCBs in 2001 is as follows:
Total Manufacturing Costs of CMCB
(1)
Manufacturing Cost per Unit (2) = (1) ÷ 10,000
Direct materials, $170 ? 10,000
Direct manufacturing labor, $45 ? 10,000 Variable batch manufacturing costs, $1,500 ? 80 Fixed manufacturing costs
Avoidable fixed manufacturing costs
Unavoidable fixed manufacturing costs Total manufacturing costs $1,700,000
450,000
120,000
320,000
800,000
$3,390,000
$170
45
12
32
80
$339
2. The following table identifies the incremental costs in 2001 if Svenson (a) made CMCBs and
(b) purchased CMCBs from Minton.
Total Incremental Costs
Per-Unit Incremental Costs
Incremental Items Make Buy Make Buy Cost of purchasing CMCBs from Minton
Direct materials
Direct manufacturing labor Variable batch manufacturing costs Avoidable fixed manufacturing costs Total incremental costs $1,700,000
450,000
120,000
320,000
$ 3,000,000
$170
45
12
32
$300
Difference in favor of making
Note that the opportunity cost of using capacity to make CMCBs is zero since Svenson would keep this capacity idle if it purchases CMCBs from Minton.
Svenson should continue to manufacture the CMCBs internally since the incremental costs to manufacture are $259 per unit compared to the $300 per unit that Minton has quoted. Note that the unavoidable fixed manufacturing costs of $800,000 ($80 per unit) will continue to be incurred whether Svenson makes or buys CMCBs. These are not incremental costs under either the make or the buy alternative and are, hence, irrelevant.
3. Svenson should continue to make CMCBs. The simplest way to analyze this problem is to recognize that Svenson would prefer to keep any excess capacity idle rather than use it to make CB3s. Why? Because expected incremental future revenues from CB3s, $2,000,000 are less than expected incremental future costs, $2,150,000. If Svenson keeps its capacity idle, we know from requirement 2 that it should make CMCBs rather than buy them.
11-20(Cont’d.)
An important point to note is that, because Svenson forgoes no contribution by not being able to make and sell CB3s, the opportunity cost of using its facilities to make CMCBs is zero. It is, therefore, not forgoing any profits by using the capacity to manufacture CMCBs. If it does not manufacture CMCBs, rather than lose money on CB3s, Svenson will keep capacity idle.
A longer and more detailed approach is to use the total alternatives or opportunity cost analyses shown in Exhibit 11-7 of the chapter.
Choices for Svenson
Relevant Items Make CMCBs
and Do Not
Make CB3s
Buy CMCBs
and Do Not
Make CB3s
Buy CMCBs
and Make
CB3s
TOTAL-ALTERNATIVES APPROACH TO MAKE-OR-BUY DECISIONS Total incremental costs of
making/buying CMCBs (from
requirement 2)
Excess of future costs over future revenues from CB3s
Total relevant costs $2,590,000
$2,590,000
$3,000,000
$3,000,000
$3,000,000
150,000
$3,150,000
Svenson will minimize manufacturing costs by making CMCBs.
OPPORTUNITY-COST APPROACH TO MAKE-OR-BUY DECISIONS
Total incremental costs of
making/buying CMCBs (from
requirement 2)$2,590,000 $3,000,000$3,000,000 Opportunity cost: profit contribution
forgone because capacity will not
be used to make CB3s 0* 0* 0 Total relevant costs$2,590,000 $3,000,000$3,000,000
*Opportunity cost is 0 because Svenson does not give up anything by not making CB3s. Svenson is best off leaving the capacity idle (rather than manufacturing and selling CB3s).
11-21 (20 min.) Which bases to close, relevant-cost analysis, opportunity
costs.
The future outlay operating costs will be $400 million regardless of which base is closed, given the additional $100 million in costs at Everett if Alameda is closed. Further, one of the bases will permanently remain open while the other will be shut down. The only relevant revenue and cost comparisons are:
1. $500 million from sale of the Alameda base. Note that the historical cost of building the Alameda base ($10 million) is irrelevant. Note, also, that future increases in the value of the land at the Alameda base is also irrelevant. One of the bases must be kept open, so if it is decided that the Alameda base be kept open, the Defense Department will not be able to sell this land at a future date.
2. $60 million in savings in fixed income note if the Everett base is closed. Again, the historical cost of building the Everett base ($15 million) is irrelevant.
The relevant costs and benefits analysis favors closing the Alameda base despite the objections raised by the California delegation in Congress. The net benefit equals $440 ($500 –$60) million.
11-22(10 min.) Inventory decision, opportunity costs.
1. Unit cost, orders of 20,000 $8.00
Unit cost, order of 240,000 (0.95 ? $8.00) $7.60
Alternatives under consideration:
(a) Buy 240,000 units at start of year.
(b) Buy 20,000 units at start of each month.
Average investment in inventory:
(a) (240,000 ? $7.60) ÷ 2 $912,000
(b) ( 20,000 ? $8.00) ÷ 2 80,000
Difference in average investment $832,000
Opportunity cost of interest forgone from 240,000-unit purchase at start of year
= $832,000 ? 0.08 = $66,560
2. No. The $66,560 is an opportunity cost rather than an incremental or outlay cost. No actual transaction records the $66,560 as an entry in the accounting system.
11-22 (Cont’d.)
3. The following table presents the two alternatives:
Alternative A: Purchase
240,000 spark plugs at beginning of
year
(1)Alternative B:
Purchase
20,000
spark plugs
at beginning
of each month
(2)
Difference
(3 )= (1) – (2)
Annual purchase-order costs
(1 ? $200; 12 ? $200)
Annual purchase (incremental) costs
(240,000 ? $7.60; 240,000 ? $8) Annual interest income that could be earned if investment in inventory were invested (opportunity cost)
(8% ? $912,000; 8% ? $80,000) Relevant costs $ 200
1,824,000
72,960
$1,897,160
$ 2,400
1,920,000
6,400
$1,928,800
$ (2,200)
(96,000)
66,560
$ (31,640)
Column (3) indicates that purchasing 240,000 spark plugs at the beginning of the year is preferred relative to purchasing 20,000 spark plugs at the beginning of each month because the lower purchase cost exceeds the opportunity cost of holding larger inventory. If other incremental benefits of holding lower inventory such as lower insurance, materials handling, storage, obsolescence, and breakage costs were considered, the costs under Alternative A would have been higher, and Alternative B may have been preferred.
11-23 (20–25 min.) Relevant costs, contribution margin, product emphasis.
1.
Cola Lemonade Punch Natural Orange Juice
Selling price per case $18.00 $19.20 $26.40 $38.40 Deduct variable costs per case 13.50 15.20 20.10 30.20 Contribution margin per case $ 4.50 $ 4.00 $ 6.30 $ 8.20
2. The argument fails to recognize that shelf space is the constraining factor. There are only 12 feet of front shelf space to be devoted to drinks. Sexton should aim to get the highest daily contribution margin per foot of front shelf space:
11-23 (Cont’d.)
Cola Lemonade Punch Natural Orange Juice
Contribution margin per case $ 4.50 $ 4.00 $ 6.30 $ 8.20 Sales (number of cases) per foot
of shelf space per day ? 25 ? 24 ? 4 ? 5 Daily contribution per foot
of front shelf space $112.50 $96.00 $25.20 $41.00
3. The allocation that maximizes the daily contribution from soft drink sales is:
Daily Contribution
Feet of per Foot of Total Contribution
Shelf Space Front Shelf Space Margin per Day Cola6$112.50$ 675.00 Lemonade4 96.00384.00 Natural Orange Juice1 41.0041.00 Punch1 25.20 25.20
$1,125.20
The maximum of six feet of front shelf space will be devoted to Cola because it has the highest contribution margin per unit of the constraining factor. Four feet of front shelf space will be devoted to Lemonade, which has the second highest contribution margin per unit of the constraining factor. No more shelf space can be devoted to Lemonade since each of the remaining two products, Natural Orange Juice and Punch (that have the second lowest and lowest contribution margins per unit of the constraining factor) must each be given at least one foot of front shelf space.
11-24(10 min.) Selection of most profitable product.
Only Model 14 should be produced. The key to this problem is the relationship of manufacturing overhead to product. Note that it takes twice as long to produce Model 9; machine-hours for Model 9 are twice that for Model 14. Management should choose the product mix that maximizes operating income for a given production capacity (the scarce resource in this situation). In this case, Model 14 will yield a $19.00 contribution to fixed costs per unit of machine time, and Model 9 will yield $18.00:
Model 9Model 14
Selling price
Variable costs per unit
Contribution margin per unit
Relative use of machine-hours per unit of product Contribution margin per unit of machine time $100.00
82.00
$ 18.00
? 1
$ 18.00
$70.00
60.50
$ 9.50
? 2
$19.00
11-25(25-30 min.) Closing and opening stores.
1. Solution Exhibit 11-25, Column 1, presents the relevant loss in revenues and the relevant savings in costs from closing the Rhode Island store. Lopez is correct that Sanchez Corporation’s operating income would increase by $7,000 if it closes down the Rhode Island store. Closing down the Rhode Island store results in a loss of revenues of $860,000 but cost savings of $867,000 (from cost of goods sold, rent, labor, utilities, and corporate costs). Note that by closing down the Rhode Island store, Sanchez Corporation will save none of the equipment-related costs because this is a past cost. Also note that the relevant corporate overhead costs are the actual corporate overhead costs $44,000 that Sanchez expects to save by closing the Rhode Island store. The corporate overhead of $40,000 allocated to the Rhode Island store is irrelevant to the analysis.
2. Solution Exhibit 11-25, Column 2, presents the relevant revenues and relevant costs of opening another store like the Rhode Island store. Lopez is correct that opening such a store would increase Sanchez Corporation’s operating income by $11,000. Incremental revenues of $860,000 exceed the incremental costs of $849,000 (from higher cost of goods sold, rent, labor, utilities, and some additional corporate costs). Note that the cost of equipment written off as depreciation is relevant because it is an expected future cost that Sanchez will incur only if it opens the new store. Also note that the relevant corporate overhead costs are the $4,000 of actual corporate overhead costs that Sanchez expects to incur as a result of opening the new store. Sanchez may, in fact, allocate more than $4,000 of corporate overhead to the new store but this allocation is irrelevant to the analysis.
The key reason that Sanchez’s operating income increases either if it closes down the Rhode Island store or if it opens another store like it is the behavior of corporate overhead costs. By closing down the Rhode Island store, Sanchez can significantly reduce corporate overhead costs presumably by reducing the corporate staff that oversees the Rhode Island operation. On the other hand, adding another store like Rhode Island does not increase actual corporate costs by much, presumably because the existing corporate staff will be able to oversee the new store as well.
11-25 (Cont’d.)
SOLUTION EXHIBIT 11-25
Relevant-Revenue and Relevant-Cost Analysis of Closing Rhode Island Store and Opening Another Store Like It.
Incremental
(Loss in Revenues) Revenues and
and Savings in (Incremental Costs)
Costs from of Opening New
Closing Rhode Store Like Rhode
Island Store Island Store
(1) (2)
Revenue $(860,000) $ 860,000
Cost of goods sold 660,000 (660,000)
Lease rent 75,000 (75,000)
Labor costs 42,000 (42,000)
Depreciation of equipment 0 (22,000)
Utilities (electricity, heating) 46,000 (46,000)
Corporate overhead costs 44,000 (4,000)
Total costs 867,000 (849,000)
Effect on operating income (loss) $ 7,000 $ 11,000
11-26 (20–25 min.) Customer profitability, choosing customers.
1. Broadway should not drop the Kelly Corporation business, as the following analysis shows:
Loss in revenues from dropping Kelly $(80,000)
Savings in costs:
Variable costs 48,000
Fixed costs 20% $100,000 20,000
Total savings in costs 68,000
Effect on operating income $(12,000)
Broadway Printers would be worse off by $12,000 if it drops the Kelly Corporation business.
2.If Broadway accepts the additional business from Kelly, it would take an additional 500 hours of machine time. If Broadway accepts all of Kelly's and Taylor's business for February, it would require 2,500 hours of machine time (1,500 hours for Taylor and 1,000 hours for Kelly). Broadway has only 2,000 hours of machine capacity. It must, therefore, choose how much of the Taylor or Kelly business to accept. If Broadway accepts any additional business from Kelly, it must forgo some of Taylor's business.
To maximize operating income, Broadway should maximize contribution margin per unit of the constrained resource. (Fixed costs will remain unchanged at $100,000 regardless of the business Broadway chooses to accept in February, and is, therefore, irrelevant.) The contribution margin per unit of the constrained resource for each customer in January is:
11-26 (Co nt’d.)
Taylor Corporation
Kelly Corporation
Revenues Variable costs Contribution margin $120,000
42,000
$ 78,000
$80,000
48,000
$32,000
Contribution margin per machine-hour$78,000
1,500= $52$32,000
500= $64
Since the $80,000 of additional Kelly business in February is identical to jobs done in January, it will also have a contribution margin of $64 per machine-hour, which is greater than the contribution margin of $52 per machine-hour from Taylor. To maximize operating income, Broadway should first allocate all the capacity needed to take the Kelly Corporation business (1,000 machine-hours) and then allocate the remaining 1,000 (2,000 –1,000) machine-hours to Taylor. Broadway's operating income in February would then be $16,000, which is greater than the $10,000 operating income in January.
Taylor Corporation
Kelly
Corporation Total
Contribution margin per machine-hour Machine-hours to be worked Contribution margin
Fixed costs
Operating income
$52
1,000
$52,000
$64
1,000
$64,000$116,000
100,000
$ 16,000
Alternatively, we could present Broadway's operating income by taking 2/3 (1,000 ÷1,500 machine-hours) of Taylor's January revenues and variable costs, and doubling (1,000 ÷500 machine-hours) Kelly's January revenues and variable costs.
Taylor Corporation
Kelly
Corporation Total
Revenues Variable costs Contribution margin Fixed costs Operating income $80,000
28,000
52,000
$160,000
96,000
64,000
$240,000
124,000
116,000
100,000
$ 16,000
The problem indicated that Broadway could choose to accept as much of the Taylor and Kelly business for February as it wants. However, some students may raise the question that Broadway should think more strategically before deciding what to do. For example, how would Taylor react to Broadway's inability to satisfy its needs? Will Kelly continue to give Broadway $160,000 of business each month, or is the additional $80,000 of business in February a special order? For example, if Kelly's additional work in February is only a special order and Broadway wants to maintain a long-term relationship with Taylor, it may, in fact, prefer to turn down the additional Kelly business. It may feel that the additional $6,000 in operating income in February is not worth jeopardizing Taylor's long-term relationship. Other students may raise the possibility of Broadway accepting all the Taylor and Kelly business for February if it can subcontract some of it to another reliable, high-quality printer.
11-27(30–40 min.) Relevance of equipment costs.
1a. Statements of Cash Receipts and Disbursements
Keep Buy New Machine
Year 1Year
2, 3, 4
Four
Years
Together Year 1
Year
2, 3, 4
Four
Years
Together
Receipts from operations:
Sales
Deduct disbursements:
Other operating costs
Operation of machine
Purchase of "old" machine
Purchase of "new" equipment Cash inflow from sale of old equipment
Net cash inflow $150,000
(110,000)
( 15,000)
(20,000)*
$ 5,000
$150,000
(110,000)
(15,000)
$ 25,000
$600,000
(440,000)
(60,000)
(20,000)
$ 80,000
$150,000
(110,000)
(9,000)
(20,000)
(24,000)
8,000
$ (5,000)
$150,000
(110,000)
(9,000)
$ 31,000
$600,000
(440,000)
(36,000)
(20,000)
(24,000)
8,000
$ 88,000
*Some students ignore this item because it is the same for each alternative. However, note that a statement for the entire year has been requested. Obviously, the $20,000 would affect Year 1 only under both the "keep" and "buy" alternatives.
The difference is $8,000 for four years taken together. In particular, note that the $20,000 book value can be omitted from the comparison. Merely cross out the entire line; although the column totals are affected, the net difference is still $8,000.
1b. Again, the difference is $8,000:
Income Statements
Keep Buy New Machine
Year 1, 2, 3, 4
Four
Years
Together Year 1
Year
2, 3, 4
Four
Years
Together
Sales
Costs (excluding disposal):
Other operating costs
Depreciation
Operating costs of machine
Total costs (excluding disposal) Loss on disposal:
Book value ("cost")
Proceeds ("revenue")
Loss on disposal
Total costs
Operating income $150,000
110,000
5,000
15,000
130,000
130,000
$ 20,000
$600,000
440,000
20,000
60,000
520,000
520,000
$ 80,000
$150,000
110,000
6,000
9,000
125,000
20,000
(8,000)
12,000
137,000
$ 13,000
$150,000
110,000
6,000
9,000
125,000
125,000
$ 25,000
$600,000
440,000
24,000
36,000
500,000
20,000*
(8,000)
12,000
512,000
$ 88,000
*As in part (1), the $20,000 book value may be omitted from the comparison without changing the $8,000 difference. This adjustment would mean excluding the depreciation item of $5,000 per year (a cumulative effect of $20,000) under the "keep" alternative and excluding the book value item of $20,000 in the loss on disposal computation under the "buy" alternative.
1c.The $20,000 purchase cost of the old equipment, the sales, and the other costs are irrelevant because their amounts are common to both alternatives.
2.The net difference would be unaffected. Any number may be substituted for the original $20,000 figure without changing the final answer. Of course, the net cash outflows under both alternatives would be high. The Auto Wash manager really blundered. However, keeping the old equipment will increase the cost of the blunder to the cumulative tune of $8,000 over the next four years.
3. Book value is irrelevant in decisions about the replacement of equipment, because it is a past (historical) cost. All past costs are down the drain. Nothing can change what has already been spent or what has already happened. The $20,000 has been spent. How it is subsequently accounted for is irrelevant. The analysis in requirement (1) clearly shows that we may completely ignore the $20,000 and still have a correct analysis. The only relevant items are those expected future items that will differ among alternatives.
Despite the economic analysis shown here, many managers would keep the old machine rather than replace it. Why? Because, in many organizations, the income statements of part (2) would be a principal means of evaluating performance. Note that the first-year operating income would be higher under the "keep" alternative. The conventional accrual accounting model might motivate managers toward maximizing their first-year reported operating income at the expense of long-run cumulative betterment for the organization as a whole. This criticism is often made of the accrual accounting model. That is, the action favored by the "correct" or "best" economic decision model may not be taken because the performance-evaluation model is either inconsistent with the decision model or because the focus is on only the short-run part of the performance-evaluation model.
There is yet another potential conflict between the decision model and the performance evaluation model. Replacing the machine so soon after it is purchased may reflect badly on the manager’s capabilities and performance. Why didn’t the manager search and find the new machine before buying the old machine? Replacing the old machine one day later at a loss may make the manager appear incompeten t to his or her superiors. If the manager’s bosses have no knowledge of the better machine, the manager may prefer to keep the existing machine rather than alert his or her bosses about the better machine.
11-28 (30 min.) Equipment upgrade versus replacement.
1. Solution Exhibit 11-28 presents a cost comparison of the upgrade and replacement alternatives for the three years taken together. It indicates that Pacifica Corporation should replace the production line because it is better off by $180,000 by replacing rather than upgrading.
2a. Suppose the capital expenditure to replace the production line is $X. Using data from Solution Exhibit 11-28, the cost of replacing the production line is equal to $1,620,000 – $90,000 + $X. Using data from Solution Exhibit 11-28, the cost of upgrading the production line is equal to $2,160,000 + $300,000 = $2,460,000. We want to find $X such that
$1,620,000 – $90,000 + $X = $2,460,000
that is, $1,530,000 + $X = $2,460,000
that is, $X = $2,460,000 – $1,530,000
or $X = $ 930,000
Pacifica would prefer replacing, rather than upgrading, the existing line if the replacement cost of the new line does not exceed $930,000.
2b. Suppose the units produced and sold each year equal y. Using data from Solution Exhibit 11-28, the cost of replacing the production line is $9y –$90,000 + $750,000, while the cost of upgrading is $12y + $300,000. We solve for the y at which the two costs are the same.
$9y – $90,000 + $750,000 = $12y + $300,000
$9y + $660,000 = $12y + $300,000
$3y = $360,000
y = 120,000 units
For expected production and sales of less than 120,000 units over 3 years (40,000 units per year), the upgrade alternative is cheaper. When production and sales are low, the higher operating costs of upgrading are more than offset by the significant savings in capital costs when upgrading relative to replacing. For expected production and sales exceeding 120,000 units over 3 years, the replace alternative is cheaper. For high output, the benefits of the lower operating costs of replacing, relative to upgrading, exceed the higher capital costs.
SOLUTION EXHIBIT 11-28
Comparing Upgrade and Replace Alternatives
Three Years Together
(1)Replace
(2)
Difference
(3) = (1) – (2)
Cash-operating costs, $12; $9 180,000 Current disposal price
One-time capital costs, written off periodically as depreciation
Total relevant costs $2,160,000
300,000
$2,460,000
$1,620,000
(90,000)
750,000
$2,280,000
$ 540,000
90,000
(450,000)
$ 180,000
Note that sales and book value of the existing machine are the same under both alternatives and, hence, are irrelevant.
11-28 (Cont’d.)
3. Operating income for the first year under the upgrade and replace alternatives are as follows:
Upgrade Replace Revenues $25 ? 60,000 $1,500,000 $1,500,000 Cash-operating costs $12, $9 ? 60,000 720,000 540,000
Depreciation 220,000a 250,000b
Loss on disposal of old production line –– 270,000c
Total costs 940,000 1,060,000 Operating income $ 560,000 $ 440,000
a
($360,000 + $300,000) ÷ 3 = $220,000 b
$750,000 ÷ 3 = $250,000 c
Book value – current disposal price = $360,000 – $90,000 = $270,000
First-year operating income is higher by $120,000 under the upgrade alternative. If first year's operating income is an important component of Azinger's bonus, he would prefer the upgrade over the replace alternative even though the decision model (in requirement 1) prefers the replace to the upgrade alternative. This exercise illustrates the conflict between the decision model and the performance evaluation model.
11-29 (30-40 min.) Product mix, relevant costs.
Variable manufacturing costs per unit 60 100 Variable marketing costs per unit 15 35 Total variable costs per unit 75 135 Contribution margin per unit
$ 25 $ 15 machine)regular (the resource d constraine the
of hour per margin on Contributi
1
= $25 0.5
= $30
Total contribution margin from selling Only R3 or only HP6
R3: $25 ? 50,000; HP6: $30 ? 50,000 $1,250,000 $1,500,000 Less Lease costs of high-precision machine to produce and sell HP6 - 300,000 Net relevant benefit
$1,250,000
$1,200,000
Even though HP6 has the higher contribution margin per unit of the constrained resource, the fact that Pendleton must incur additional costs of $300,000 to achieve this higher contribution margin means that Pendleton is better off using its entire 50,000-hour capacity on the regular machine to produce and sell 50,000 units (50,000 hours ÷ 1 hour per unit) of R3. The additional contribution from selling HP6 rather than R3 is $250,000 ($1,500,000 - $1,250,000), which is not enough to cover the additional costs of leasing the high-precision machine. Note that, because all other overhead costs are fixed and cannot be changed, they are irrelevant for the decision.
2. If capacity of the regular machines is increased by 15,000 machine-hours to 65,000 machine-hours (50,000 originally + 15,000 new), the net relevant benefit from producing R3 and HP6 is as follows:
R3 HP6
Total contribution margin from selling only R3 or only HP6
R3: $25 ? 65,000; HP6: $30 ? 65,000 $1,625,000
$1,950,000 Less Lease costs of high-precision machine
that would be incurred if HP6 is produced and sold 300,000 Less Cost of increasing capacity by 15,000 hours on regular machine 150,000 150,000 Net relevant benefit
$1,475,000
$1,500,000
Investing in the additional capacity increases Pendleton’s operating income by $250,000 ($1,500,000 calculated in requirement 2 minus $1,250,000 calculated in requirement 1), so Pendleton should add 15,000 hours to the regular machine. With the extra capacity available to it, Pendleton should use its entire capacity to produce HP6. Using all 65,000 hours of capacity to produce HP6 rather than to produce R3 generates additional contribution margin of $325,000 ($1,950,000 - $1,625,000) which is more than the additional cost of $300,000 to lease the high-precision machine. Pendleton should therefore produce and sell 130,000 units of HP6 (65,000 hours ÷ 0.5 hours per unit of HP6) and zero units of R3. 3.
R3 HP6 S3 Selling price per unit $100 $150 $120 Variable manufacturing costs per unit 60 100 70 Variable marketing costs per unit 15 35 15 Total variable costs per unit 75 135 85 Contribution margin per unit $ 25 $ 15 $ 35
machine)regular (the resource d constraine the
of hour per margin on Contributi 125$= $25 5.015$= $30 135$= $35
The first step is to compare the operating profits that Pendleton could earn if it accepted the Carter Corporation offer for 20,000 units with the operating profits Pendleton is currently earning. S3 has the highest contribution margin per hour on the regular machine and requires no additional investment such as leasing a high-precision machine. To produce the 20,000 units of S3 requested by Carter Corporation, Pendleton would require 20,000 hours on the regular machine resulting in contribution margin of $35 ? 20,000 = $700,000.
Pendleton now has 45,000 hours available on the regular machine to produce R3 or HP6.
R3 HP6 Total contribution margin from selling only
R3 or only HP6
R3: $25 ? 45,000; HP6: $30 ? 45,000 $1,125,000 $1,350,000 Less Lease costs of high-precision machine
to produce and sell HP 6 - 300,000 Net relevant benefit $1,125,000 $1,050,000 Pendleton should use all the 45,000 hours of available capacity to produce 45,000 units of R3. Thus, the product mix that maximizes operating income is 20,000 units of S3, 45,000 units of R3, and zero units of HP6. This optimal mix results in a contribution margin of $1,825,000 ($700,000 from S3 and $1,125,000 from R3). Relative to requirement 2, operating income increases by $325,000 ($1,825,000 minus 1,500,000 calculated in requirement 2). Hence, Pendleton should accept the Carter Corporation business and supply 20,000 units of S3.
11-30 (35–40 min.) Discontinuing a product line, selling more product.
1.The incremental revenue losses and incremental savings in cost by discontinuing the Tables product line follows:
Difference:
Incremental
(Loss in Revenues)
and Savings in Costs
from Dropping
Tables Line
Revenues
Direct materials and direct manufacturing labor Depreciation on equipment
Marketing and distribution
General administration
Corporate office costs
Total costs
Operating income (loss)$(500,000) 300,000
70,000 0 0 70,000 $(130,000)
Dropping the Tables product line results in revenue losses of $500,000 and cost savings of $370,000. Hence, Grossman Corporation’s operating income will be $130,000 higher if it does not drop the Tables line.
Note that, by dropping the Tables product line, Home Furnishings will save none of the depreciation on equipment, general administration and facilities costs, and corporate office costs, but it will save all variable manufacturing costs and marketing and distribution costs on the Tables product line.
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管理会计习题及答案6 HUA system office room 【HUA16H-TTMS2A-HUAS8Q8-HUAH1688】
管理会计习题一、复习思考题 1．试说明决策的意义和种类。 2．什么是成本基础定价法?常用的成本定价方法有哪些 3．什么是生产决策?它与成本决策有何区别？ 4．什么是差量分析法应用差量分析法的关键是什么 5．应用线性规划法主要解决什么性质的问题这类问题具有哪些特点6．怎样编制滚动预算？ 滚动预算方法简称滚动预算，是指在编制预算时，将预算期与会计年度脱离，随着预算的执行不断延伸补充预算，逐期向后滚动，使预算期永远保持为一个固定期间的一种预算编制方法。 7．一个责任中心的可控成本应符合哪些条件？（b卷考可看可不看）
a.责任中心能通过一定的方式事先知道将要发生的成本 b.能对发生的成本进行确切的计量 c.能对所发生的成本进行调节控制 8、怎样编制零基预算？ a.确定费用项目 b.排列费用项目开支的先后顺序；项目根据开支分为可避免和不可避免的，按开支必要性的大小确定各项费用预算的优先顺序 c.分配资源，落实预算 9、全面预算的基本体系是什么？ 全面预算体系是由一系列预算按其经济内容及相互关系有序排列组成的有机体，主要包括经营预算、专门决策预算和财务预算三大部分 10、产品成本与责任成本的主要区别？ 1.归集和分配的对象不同：a.责任成本：责任中心成本 b.产品成本：产品成本 2.分配的原则不同：a.责任成本：看是否为中心成本 b.产品成本：以受益对象分配 3.核算的基础条件不同：a.责任成本：以责任单位为基础
b.产品成本：财会以会计科目分类归集，以产品为基础 4.核算的主要目的不同：a.责任成本：考核业绩 b.产品成本：正确计算期间损益 11、变动成本法和完全成本法的产品成本和期间成本有何不同？ 二、判断题（判断下列各题是否正确，正确的在括号内打“√”，不正确的打“X”。不需改错） 1．为了扭亏为盈，凡是亏损的产品都应当停产。 ( F ) 2．生产决策中，应用边际贡献分析法就是通过比较各备选方案所提供的单位边际贡献的大小来确定最优方案。 ( F ) 3．当期初存货量为零，而期末存货量不为零时，完全成本法确定的营业净利润大于变动成本法确定的营业净利润。（ T） 4．用图解法安排两种产品的生产组合决策的最优解一定是在可行解区域的角点上。( F) 5．经营决策一定不涉及新的固定资产投资。 (F ) 6. 从广义来说，除外部审计以外的所有会计分支，包括财务会计、成本会计等均属于管理会计的范畴。（ T ） 7、按变动成本法和完全成本法计算的利润均同销售量保持同方向的增减。（ F）
管理会计试题及答案
管理会计学》模拟试题及参考答案 一、单项选择题（每小题1分，共20分） 1.在管理会计中，狭义相关范围是指（ B ）。 A．成本的变动范围。B．业务量的变动范围 C．时间的变动范围D．市场容量变动范围 2.下列各项中，能反映变动成本法局限性的说法是（ D ）。 A．导致企业盲目生产B．不利于成本控制 C．不利于短期决策D．不符合传统的成本观念 3.在变动成本法下，销售收入减变动成本等于（D ）。 A．销售毛利B．税后利润 C．税前利润D．贡献边际 4.如果本期销售量比上期增加，其它条件不变，则可断定变动成本法计算的本期营业利润（ B ）。 A．一定等于上期B．一定大于上期 C．应当小于上期D．可能等于上期 5.在计算保本量和保利量时，有关公式的分母是（ A ）。 A．单位贡献边际B．贡献边际率 C．单位变动成本D．固定成本 6．在其它因素不变时，固定成本减少，保本点（B ）。 A．升高B．降低 C．不变D．不一定变动 7．经营杠杆系数等于1 ，说明（A ）。 A．固定成本等于0 B．固定成本大于0 C．固定成本小于0 D．与固定成本无关 8．已知上年利润为10万元，下一年经营杠杆系数为1.4，销售量变动率为15%，则下一年利润预测数为( C )。 A．14万B．15万C．12.1万D．12.5 9．在管理会计中，单一方案决策又称为（ A ）。 A．接受或拒绝方案决策B．互斥方案决策 C．排队方案决策D．组合方案决策 10.下列各项中，属于无关成本的是（A ）。 A．沉没成本B．增量成本 C．机会成本D．专属成本 11．属于长期投资决策分析的方法是（A ）。 A．净现值法B．贡献边际法 C．差别损益分析法D．边际贡献法 12．下列各项中，属于非折现指标的是（A ）。 A．投资回收期法B．净现值法 C．内含报酬率法D．现值指数法
管理会计课后习题学习指导书习题答案第四章
课后练习 思考题 1.定性销售预测和定量销售预测的优缺点是什么其适用范围又是什么 答：（１）定性销售预测又称为定性分析法或非数量分析法，它主要是依靠预测人员丰富的实践经验和知识以及主观的分析判断能力，在考虑政治经济形势、市场变化、经济政策、消费倾向等各项因素对经营影响的前提下，对事物的性质和发展趋势进行预测和推测的分析方法。定性销售预测方法又分为判断分析法和调查分析法两大类。 定性预测的优点在于注意对当期事物发展变化的把握，在资料不足的情况下可以加快预测速度；缺点是容易受到主观因素的影响，科学依据不足，准确性、可靠性较差。 （２）定量销售预测也称数量分析法。它主要是应用数学的方法，对与销售有关的各种经济信息进行科学的加工处理，建立相应的数学模型，充分揭示各有关变量之间的规律性联系，并做出相应预测结论。定量预测基本上分为：趋势预测分析法、因果预测分析法、季节预测分析法和购买力指数法。 定量预测的优点是结果的客观性。但由于经济生活的复杂性，并非所有影响因素都可以通过定量进行分析，某些因素（例如，政治经济形势的变动、消费倾向、市场前景、宏观环境的变化等）只有定性的特征，定量预测比较机械，难以预测事物性质的发展变化；再者，定量分析也存在其本身的局限性，任何数学方法都不能概括所有的复杂的经济变化情况。如果不结合预测期间的政治、经济、市场以及政策方面的变化情况，必然会导致预测结果脱离客观实际。所以，我们必须根据具体情况，把定量分析与定性分析方法结合起来使用，这样才能收到良好的效果。 2.某家具公司采用调查分析法进行销售预测时，应如何去做 答：通过对有代表性的顾客的消费意向进行调查，了解市场需求变化趋势，了解到顾客明年的购买量，顾客的财务状况和经营成果，顾客的爱好、习惯和购买力的变化，顾客购买本公司产品占其总需要量的比重和选择供应商的标准，这对销售预测将更有帮助。 3.在不同的产品寿命周期阶段，应如何有效地进行销售预测 答:某种产品从投人市场开始直到退出市场为止，一般分为投人期、成长期、成熟期和衰退期四个阶段。产品寿命周期不同阶段的基本区别在于各阶段销售增长率的变化不同。在投入期，销售量增长缓慢，销售增长率较小;在成长期，销售量急剧上升，销售增长率较大;在成熟期，销售量增长趋缓，销售增长率较小;而在衰退期，销售量开始减少，销售增长率出现负数。一般而言，0<销售增长率<时，为投入期或成熟期;当销售增长率≥时，为成长期;当销售增长率<0时，为衰退期。 因此，在不同的产品寿命周期阶段进行销售预测时，可以根据经验数据确定销售增长率进行销售预测，也可以采用加权平均法或指数平滑法进行趋势预测。应用时，必须根据各阶段的特征灵活确定。 4.试述成本预测的基本步骤。 答: 1)确定初选目标成本 2)成本初步预测 3)提出各种成本降低方案 4)正式确定目标成本 5.不可比产品成本预测有哪些特点应注意哪些问题 答:不可比产品是指企业以往年度没有正式生产过的产品，其成本水平无法与过去进行比较，因而不能像可比产品那样通过采用下达成本降低指标的方法控制成本支出。预测时主要采用的三种方法及其特点如下: (1)技术测定法是指在充分挖掘生产潜力的基础上，根据产品设计结构、生产技术条件和工艺方法，对影 响人力、物力消耗的各项因素进行技术测试和分析计算，从而确定产品成本的一种方法。该方法比较科学，但工作量较大，对品种少、技术资料比较齐全的产品可以采用。 (2)产值成本法是指按工业总产值的一定比例确定产品成本的一种方法。产品的生产过程同时也是生产的 耗费过程，在这一过程中，产品成本体现生产过程中的资金耗费，而产值则以货币形式反映生产过程中的成果。该方法不太准确，但工作量小，比较简便、易行。 (3)目标成本法是指根据产品的价格构成来制定产品目标成本的一种方法。采用该方法的关键在于同类市 场调查、确定一个合适的销售价格和目标利润。该方法比较简单易懂，但如果市场调查有偏差，那么预测值将会受到很大影响。
管理会计练习题C及答案
管理会计练习题C及答 案 LEKIBM standardization office【IBM5AB- LEKIBMK08- LEKIBM2C】
管理会计练习题C 一、单项选择题 1、造成“某期按变动成本法与按完全成本法确定的营业净利润不相等”的根本原因是（） A,两种方法对固定性制造费用的处理方式不同 B，两种方法计入当期损益表的固定生产成本的水平不同 C，两种方法计算销售收入的方法不同 D，两种方法经营业费用计入当期损益表的方式不同 2、某企业只生产一种产品，单位变动成本为36元，固定成本总额4000元，产品单位售价56元，要使安全边际率达到50%，该企业的销售量应达到 （）件。 A，400； B，222； C，143； D，500 3、产品品种结构变化对利润的影响是由于各个不同品种的产品利润率是不同的，而预测下期利润时，是以本期各种产品的（）为依据的。 A，个别利润率； B，平均利润率； C，加权平均利润率； D，利润总额 4、有一批可修复废品，存在两种处置方案，一个是降价后直接出售，一个是修复后按正常价格出售，修复成本为3000元，降价后出售收入为7000元，修复后出售收入为11000元，那么差量收益为（）元。 A,3000； B,4000 C,8000 D,1000
5、有一企业同时生产3种产品甲，乙，丙，它们的贡献毛益分别是200元，120元和130元，现在这三种产品的年利润分别是5000元，5200元，和-800元，这时企业有多种方案可供选择，其中最好的是（） A，将亏损的800元的丙产品停产 B，丙产品停产，用其腾出的生产能力生产总贡献毛益比较大且超过产品丙的产品 C，亏损产品丙继续生产 D，丙产品停产，利用其腾出的生产能力转而生产利润最高的产品乙 6、某企业五年前购进了一台机器，现已折旧，拟购买一台价值为40000元的更新式机器取代，其余的25500元以现金支付，则该方案的付现成本是 （）元 A，40000； B，14500； C，11000； D，25500 7、直接人工预算额=（）×单位产品直接人工工时×小时工资率。 A，预计生产量； B，预计工时量； C，预计材料消耗量； D，预计销售量 8、直接人工的小时工资率标准，在采用计时工资制下就是（） A，实际工资率； B，定额工资率； C，标准工资率； D，正常的工资率9、若企业的生产部门，采购部门都是成本中心，由于材料质量不合格造成的生产车间超过消耗定额成本差异部分应由（）负担。 A，采购部门 B，生产车间； C，生产车间与采购部门共同； D，厂部10、某种商品的再订购点为680件，安全库存量为200件，采购间隔日数为12 天，假设每年有300个工作日。年度耗用量是（）件。
管理会计试题及答案1
山东大学自学考试助学班2011年过程性考试（B卷） 一、单项选择题（本大题共20小题，第小题1分，共20分） 1、管理会计在核算方法上【】。 A、必须遵守国家规定的统一会计制度B．全部采用会计的方法 C．只涉及初等数学D．广泛应用数学方法 2、下列项目中，只有在变动成本法下才应作为期间成本处理的是（） A．固定性制造费用B．变动性制造费用 C．固定性管理费用D．变动性管理费用 3、亏损产品满足（）条件下时，就不应当停产。 A．单价大于其单位变动成本B．单位贡献毛益小于零 C．收入小于其变动成本D．贡献毛益额小于零 4、在变动成本法下，销售收入减去变动成本等于（D）。 A.销售毛利 B.税后利润 C.税前利润 D.边际贡献 5、在短期经营决策中，只要买方出价低于( )，企业不应接受特殊价格追加定货。 A.单位产品成本B．单位变动成本 C.正常价格D．单位固定成本 6、单位产品成本中的变动成本与业务量之间的关系是（）。 A、正比例关系 B、反比例关系 C、保持不变 D、部分正比，部分反比 7假设某企业生产甲、乙、丙三种产品，各产品的贡献毛益率分别为10%、15%和30%，销售比重分别为30%、30%和40%，则该企业综合的加权贡献毛益率为（）。 A、55% B、19.5% C、15% D、30% 8.在以下预算中，首先应当编制的是（C ）。 A.生产预算 B. 直接材料预算 C. 销售预算 D.直接人工预算 9列各项中，属于标准成本控制系统前提和关键的是（C ）。 A. 成本差异的分析 B.成本差异的计算 C. 标准成本的制定 D.成本差异的帐务处理 10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.直接分析法 11某企业只生产一种产品，单位变动成本为36元，固定成本总额4000元，产品单位售价56元，要使安全边际率达到50%，该企业的销售量应达到为（A）。 A. 222件 B. 400件 C.143件 D.500件 12在经济决策过程中，因选取某一方案而放弃另一方案所付出的代价或丧失的潜在利益，
最新2020年《管理会计学》考试题库358题(含标准答案)
2020年《管理会计学》考试358题（含参考答案） 一、选择题 1．在财务会计中，销售费用的正确归属是（ D ） A．制造费用 B．主要成本 C．加工成本 D．非制造成本 2．在普通年金终值系数的基础上，期数加1,系数减1所得结果，在数值上等于（ B ）。 A．普通年金现值系数 B．即付年金终值系数 C．普通年金终值系数 D．即付年金现值系数 3．已知某企业的销售收入为10000元，固定成本为2200元，保本作业率为40%。在此情况下，该企业可实现利润是（ C ） A.1800元 B．2300元 C.3300元 D．3800元 4．现代管理会计的主体是（ A ） A 决策与计划会计、执行会计 B 成本计算、决策与计划会计 C 全面预算、成本计算 D 全面预算、执行会计 5．企业经营成败的关键在于（ A ） A 决策 B 预测 C 规划 D 业绩考评 6．在变动成本法与完全成本法下，引起分期损益产生差异的原因是（ B ） A 变动生产成本 B 固定性制造费用 C 销售收入 D 期间费用 7．下列说法正确的是（ D ） A 安全边际越小，企业发生亏损的可能性也越小 B 变动成本法所确定的成本数据符合通用会计报表编制的要求 C 平均报酬率是使投资项目的净现值等于零的贴现率 D 在终值与计息期一定的情况下，贴现率越高，则确定的现值越小 8．某企业只生产加工一种产品，其盈亏临界点销售额为200,000元，企业正常开工的销售量为1,000件，销售收入为250,000元，固定成本为50,000元，则达到盈亏临界点的作业率为（ C ） A 75% B 66.67% C 80% D 60% 9．某企业年固定成本1,000,000元，产品单价10元，计划在产销为400,000件的水平上实现200,000元的利润，该产品单位变动成本为（ D ）
管理会计习题集及答案(修改后)
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管理会计试题及答案.doc
管理会计试题及答案 第1套 一、单项选择题（每小题1分，共20分。） 1．将全部成本分为固定成本、变动成本和混合成本所采用的分类标志是（） A成本的目标B成本的可辨认性 C成本的经济用途D成本的性态 2．利润=（实际销售量一保本销售量）×（） A贡献边际率B单位利润 C单位售价D单位贡献边际 3．下述表述中不正确的是（） A净现值等于0，说明此时的贴现率为内部收益率 B净现值大于0，该投资方案可行 C净现值大于0，净现值率小于1 D净现值是未来报酬的总现值与初始投资额现值之差 4．生产总工时为5000小时（全部用于生产某产品），每件产品需工时4小时，单位产品贡献边际20元，则生产该产品的贡献边际总额是（） A 25000万元 B 30000元 C 10000万元 D 4000元 5.随机现象的每一种表现或结果称为（） A 随机事件 B 随机变量 C 概率 D 期望值 6．可以概括了解企业在预算期间盈利能力的预算是（） A 专门决策预算 B 现金预算 C 预计收益表 D 预计资产负债表 7.下列适用于销售业务略有波动的产品的预测方法是（） A 加权平均法 B 移动平均法 C 趋势平均法 D 平滑指数法 8．下列成本属于无关成本的是（） A 专属成本 B 共同成本 C 增量成本 D 可避免成本 9．某企业只生产一种产品，单价6元，单位变动生产成本4元，单位销售和管理变动成本0．5元，销量500件，则其产品贡献边际为（）元 A 650 B 750 C 850 D 950 10.现代管理会计中占核心地位是（） A 预测决策会计 B 规划控制会计 C 成本会计 D 责任会计 11．在进行标准成本差异分析时，不能区分为价差和量差的成本是（） A 直接材料成本 B 直接人工成本 C 固定制造成本 D 变动制造成本 12．责任成本是指该中心发生的（）
大学《管理会计学》试题库及答案
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管理会计试卷含答案
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3．提高安全边际而不会降低盈亏临界点的措施是（B）。 A.提高单价 B.增加产销量 C.降低单位变动成本 D.压缩固定成本 4.零基预算的编制基础是（A）。 A.零 B.基期的费用水平 C.国内外同行业费用水平 D.历史上费用的最好水平 5.成本中心计算与考核的是（A）。 A．责任成本 B.不可控成本 C.变动成本 二、多项选择题 1.下列论述正确的是（AB） A管理会计是企业会计的一个重要领域 B现代管理会计以服务于企业提高经济效益为核心 C管理会计是对外报告会计 D管理会计主要描述过去 2.某产品，单位变动成本9元，单价13元，固定成本3000元，销量1000件，欲实现目标利润2000元，则可采取的措施为（BCD） A.固定成本降低到2500元 B.单价提高到14元 C.单位变动成本降至8元 D.固定成本降至2000元 3.常见的内部转移价格有（ACD） A 市场价格 B 实际成本 C 协议价格 D 成本加成 四、判断题 1.与财务会计相比，管理会计使用的方法更为灵活多样。√
《管理会计》练习题及参考答案学习课件.doc
《管理会计》练习题及参考答案 一、选择题 1．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（ C ）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2．在财务会计中，销售费用的正确归属是（ D ） A．制造费用 B ．主要成本 C ．加工成本 D ．非制造成本 3. 某企业年如借得50000 元贷款，10 年期，年利率12％，每年末等额偿还。已知年金现值 系数(P/A,12 ％,10)=5 ．6502，则每年应付金额为( A ) 元。 A．8849 B ．5000 C ．6000 D ．28251 4．在普通年金终值系数的基础上，期数加1, 系数减 1 所得结果，在数值上等于（ B ）。A．普通年金现值系数 B ．即付年金终值系数 C．普通年金终值系数 D ．即付年金现值系数 5. 在前后各期产量和成本水平均不变的条件下，若本期完全成本法计算下的利润小于变动 成本法计算下的利润，则意味着（ D ） A．本期生产量大于本期销售量 B ．本期生产量等于本期销售量 C．期末存货量大于期初存货量 D ．期末存货量小于期初存货量 6. 下列各项中，各类项目投资都会发生的现金流出是（ B ）。 A.建设投资 B ．固定资产投资 C. 无形资产投资 D ．流动资金投资 7. 下列有关贡献边际率与其它指标关系的表达式中，唯一正确的是（ B ） A.贡献边际率+保本作业率=1 B ．贡献边际率+变动成本率=1 C.贡献边际率+安全边际率=1 D ．贡献边际率+危险率=1 8. 已知某企业的销售收入为10000 元，固定成本为2200 元，保本作业率为40%。在此情况下，该企业可实现利润是（ C ） A.1800 元 B ．2300 元 C.3300 元 D ．3800 元 9. 如果产品的单价与单位变动成本的变动率相同，其他因素不变，则保本量（ C ） A.不变 B ．上升 C. 下降 D ．不确定 10. 某投资项目原始投资额为100 万元，使用寿命10 年，已知该项目第10 年的经营净现金 流量为25 万元，期满处置固定资产残值收入及回收流动资金共8 万元，则该投资项目第10 年的净现金流量为（ C ）万元。 A．8 B ．25 C ．33 D ．43 11．现代管理会计的主体是（ A ）
管理会计试题及答案
一、单项选择题（每小题1分，共20分。） 1．将全部成本分为固定成本、变动成本和混合成本所采用的分类标志是（） A成本的目标B成本的可辨认性 C成本的经济用途D成本的性态 2．利润=（实际销售量一保本销售量）×（） A贡献边际率B单位利润 C单位售价D单位贡献边际 3．下述表述中不正确的是（） A净现值等于0，说明此时的贴现率为内部收益率 B净现值大于0，该投资方案可行 C净现值大于0，净现值率小于1 D净现值是未来报酬的总现值与初始投资额现值之差 4．生产总工时为5000小时（全部用于生产某产品），每件产品需工时4小时，单位产品贡献边际20元，则生产该产品的贡献边际总额是（） A 25000万元 B 30000元 C 10000万元 D 4000元 5.随机现象的每一种表现或结果称为（） A 随机事件 B 随机变量 C 概率 D 期望值 6．可以概括了解企业在预算期间盈利能力的预算是（） A 专门决策预算 B 现金预算 C 预计收益表 D 预计资产负债表 7.下列适用于销售业务略有波动的产品的预测方法是（） A 加权平均法 B 移动平均法 C 趋势平均法 D 平滑指数法 8．下列成本属于无关成本的是（） A 专属成本 B 共同成本 C 增量成本 D 可避免成本 9．某企业只生产一种产品，单价6元，单位变动生产成本4元，单位销售和管理变动成本0．5元，销量500件，则其产品贡献边际为（）元 A 650 B 750 C 850 D 950 10.现代管理会计中占核心地位是（） A 预测决策会计 B 规划控制会计 C 成本会计 D 责任会计 11．在进行标准成本差异分析时，不能区分为价差和量差的成本是（） A 直接材料成本 B 直接人工成本 C 固定制造成本 D 变动制造成本 12．责任成本是指该中心发生的（） A 工段成本之和 B 产品成本 C 可控成本之和 D 不可控成本之和 13．甲方案在三年中每年年初付款100元，乙方案在三年中每年年末付款100元，若利率为10％，则二者在第三年年末时的终值相差（）元（参见卷内附表1） A 33．1 B 31．3
会计学专科管理会计-试题及答案
会计学专科管理会计试题及答案 2010年1月 一、单项选择题（每小题1分，共20分） 1．在下列各项中，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．管理会计学 2．在相关范围内，某企业生产甲产品耗用的直接材料成本总额随着产量的变动而成正比例变动，则甲产品的直接材料成本为（）。 A．固定成本B．变动成本C．半变动成本D．半固定成本 3．下列项目中，只能在发生当期予以补偿、不可能递延到下期的成本是（）。 A．直接成本B．间接成本 C.．产品成本D．期间成本 4．某企业只生产一种产品，该产品的单位贡献边际为2元，本月的销售量为1200。元，营业利润为10000元，则固定成本为（）。 A．130 00元B．1 4000元C．2 4000元D．34000元 5．安全边际量=实际销售量一（）。 A．边际销售量B．保本销售量 C. ．实际销售量D．预计销售量 6．按目标利润预测的目标成本应当等于（）。 A．预计总产值一目标利润B．预计销售收人一目标利润 C．预计销售收入一预计总成本D．变动成本总额＋固定成本总额 7．在采用平滑指数法进行近期销售预测时，应选择（）。 A．固定的平滑指数B．较小的平滑指数 C．较大的平滑指数D．任意数值的平滑指数 8．下列各项中属于无关成本的是（）。 A．沉没成本B．增量成本C．机会成本D．专属成本 9．在短期经营决策中，只要买方出价低于（），企业不应接受特殊价格追加定货。 A．单位产品成本B．单位变动成本C．正常价格D．单位固定成本 10．下列各项中，属于反指标的是（）。 A．净现值B．静态投资回收期C．投资利润率D．原始投资回收率 11．某投资方案的年营业收人为100万元，年营业支出为60万元，其中折旧为10万元，所得税率为40%，则该方案每年的营业现金流量为（）。 A．40万元B．50万元C．34万元D．26万元
管理会计试卷及答案DOC
一、选择题（20分） 1．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（ C ） 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 2．在财务会计中，销售费用的正确归属是（ D ） A．制造费用 B．主要成本 C．加工成本 D．非制造成本 3.某企业年如借得50000元贷款，10年期，年利率12％，每年末等额偿还。已知年金现值系数(P/A,12％,10)=5．6502，则每年应付金额为( A )元。 A．8849 B．5000 C．6000 D．28251 4．在普通年金终值系数的基础上，期数加1,系数减1所得结果，在数值上等于（ B ）。 A．普通年金现值系数 B．即付年金终值系数 C．普通年金终值系数 D．即付年金现值系数 5. 在前后各期产量和成本水平均不变的条件下，若本期完全成本法计算下的利润小于变动成本法计算下的利润，则意味着（D ） A．本期生产量大于本期销售量 B．本期生产量等于本期销售量 C．期末存货量大于期初存货量 D．期末存货量小于期初存货量 6. 下列各项中，各类项目投资都会发生的现金流出是（ B ）。 A.建设投资 B．固定资产投资 C.无形资产投资 D．流动资金投资 7.下列有关贡献边际率与其它指标关系的表达式中，唯一正确的是（ B ） A.贡献边际率+保本作业率=1 B．贡献边际率+变动成本率=1 C.贡献边际率+安全边际率=1 D．贡献边际率+危险率=1 8. 已知某企业的销售收入为10000元，固定成本为2200元，保本作业率为40%。在此情况下，该企业可实现利润是（ C ） A.1800元 B．2300元 C.3300元 D．3800元 9. 如果产品的单价与单位变动成本的变动率相同，其他因素不变，则保本量（ C ） A.不变 B．上升 C.下降 D．不确定 10.某投资项目原始投资额为100万元，使用寿命10年，已知该项目第10年的经营净现金流量为25万元，期满处置固定资产残值收入及回收流动资金共8万元，则该投资项目第10年的净现金流量为（ C ）万元。 A．8 B．25 C．33 D．43 11．现代管理会计的主体是（ A ） A 决策与计划会计、执行会计 B 成本计算、决策与计划会计 C 全面预算、成本计算 D 全面预算、执行会计 12．管理会计与财务会计存在着显著区别，但二者之间仍具有一定的联系，主要体现在（ C ） A 工作具体目标 B 遵循公认会计原则 C 资料来源 D 工作程序 13．在平面直角坐标图上，单位产品固定成本是一条（ B ） A 以单位变动成本为斜率的直线 B 反比例曲线 C 平行于X轴（横轴）的直线 D 平行于Y轴（纵轴）的直线 14．企业经营成败的关键在于（ A ） A 决策 B 预测 C 规划 D 业绩考评 15．下列费用中属于约束性固定成本的是（ A ） A 折旧费（按直线法计提） B 广告费 C 职工教育培训费 D 业务招待费 16．在变动成本法与完全成本法下，引起分期损益产生差异的原因是（ B ） A 变动生产成本 B 固定性制造费用 C 销售收入 D 期间费用 17．下列说法正确的是（ D ） A 安全边际越小，企业发生亏损的可能性也越小 B 变动成本法所确定的成本数据符合通用会计报表编制的要求