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亨格瑞管理会计英文第15版答案 11

亨格瑞管理会计英文第15版答案11

CHAPTER11CapitalBudgetin; 1.;Thepresentvalueis$480,00;

(a)$480,000=annualpaymen;annualpayment=$480,000÷1;annualpayment=$480,000÷9;annualpayment=$480,000÷8;annualpayment=$480,000÷8;an

CHAPTER 11 Capital Budgeting

1.

The present value is $480,000 and the annual payments are an annuity, requiring use of Table 2:

(a)$480,000 = annual payment × 11.2578

annual payment = $480,000 ÷ 11.2578 = $42,637 (b)$480,000 = annual payment × 9.4269

annual payment = $480,000 ÷ 9.4269 = $50,918 (c)$480,000 = annual payment × 8.0552

annual payment = $480,000 ÷ 8.0552 =$59,589 (a)$480,000 = annual payment × 8.5595

annual payment = $480,000 ÷ 8.5595 = $56,078 (b)$480,000 = annual payment × 7.6061

annual payment = $480,000 ÷ 7.6061 = $63,107 (c)$480,000 = annual payment × 6.8109

annual payment = $480,000 ÷ 6.8109 =$70,475 (a) Total payments= 30 × $50,918 = $1,527,540

Total interest paid= $1,527,540- $480,000 = $1,047,540

2.

3.

(b) Total payments= 15 × $63,107= $946,605 Total interest paid = $946,605 - $480,000 = $466,605

min.) Buy. The net present value is positive.

Initial outlay *

Present value of cash operating savings, from

12-year, 12% column of Table 2, 6.1944 × $5,000 Net present value

$(21,000) * The trade-in allowance really consists of a $5,000 adjustment of the selling price and a bona fide $10,000 cash allowance for the old equipment. The relevant amount is the incremental cash outlay, $21,000. The book value is irrelevant.

min.)

Copyright ?2011 Pearson Education

1

1.

NPV @ 10% = 10,000 × 3.7908 = $37,908 - $36,048 = $1,860 NPV @ 12% = 10,000 × 3.6048 = $36,048 - $36,048 = $0

NPV @ 14% = 10,000 × 3.4331 = $34,331 - $36,048 = $(1,717)

The IRR is the interest rate at which NPV = $0; therefore, from requirement 1 we know that IRR = 12%.

The NPV at the company’s cost of capital, 10%, is positive, so the project should be accepted.

The IRR (12%) is greater than the company’s cost of capital (10%), so the project should be accepted. Note that the IRR and NPV models give the same decision.

2.

3.

4.

min.)

1.

Annual addition to profit = 40% × $25,000 = $10,000.

Payback period is $36,000 ÷ $10,000 = 3.6 years. It is not a good measure of profitability because it ignores returns beyond the payback period and it does not account for the time value of money.

NPV = $5,114. Accept the proposal because NPV is positive. Computation: NPV = ($10,000 × 4.1114) - $36,000

= $41,114 - $36,000 = $ 5,114

2.

3. ARR = (Increase in average cash flow – Increase in depreciation) ÷ Initial

investment

= ($10,000 - $6,000) ÷ $36,000 = 11.1%

min.)

Salaries $49,920(a) $41,600(b) $ 8,320 Overtime 1,728(c) -- 1,728 Repairs and maintenance 1,800 1,050 750

Toner, supplies, etc. Total annual cash outflows

(a) ($ 8 × 40 hrs.) × 52 weeks × 3 employees = $320 × 52 × 3 = $49,920 (b) ($10 × 40 hrs.) × 52 weeks × 2 employees = $400 × 52 × 2 = $41,600 (c) ($12 × 4 hrs.) × 12 months × 3 machines = $ 48 × 12 × 3 = $ 1,728

Purchase of Cannon machines $ -- $50,000 $50,000

Copyright ?2011 Pearson Education

2

1.

Sale of Xerox machines Training and remodeling Total -- -3,000 -3,000 Copyright ?2011 Pearson Education 3

All numbers are expressed in Mexican pesos. 2. 18% Total Sketch of Relevant Cash Flows (in thousands) Cash operating savings:* .8475

83,902 99,000 108,900 119,790 131,769 .4371 144,946 Income tax savings from depreciation not changed by inflation, see 1 3.1272 33,600 33,600 33,600 33,600 33,600 Required outlay at time zero 1.0000 Net present value

*Amounts are computed by multiplying (150,000 × .6) = 90,000 by 1.10, 1.10 2, 1.10 3, etc.

Copyright ?2011 Pearson Education 461

PV Present of $1.00 Value of

TOTAL PROJECT APPROACH: Cannon:

Init. cash outflow 1.0000 $ (51,000) Oper. cash flows (45,950) (45,950) (45,950) (45,950) (45,950) Total $(216,641)

Xerox:

Oper. cash flows 3.6048 (57,048) (57,048) (57,048) (57,048) (57,048) Difference in favor of retaining Xerox

INCREMENTAL APPROACH: Initial investment 1.0000 $(51,000) Annual operating cash savings 3.6048 11,098 11,098 11,098 11,098 11,098 Net present value of purchase 2. The Xerox machines should not be replaced by the Cannon equipment. Net savings = (Present value of expenditures to retain Xerox machines) less (Present value of expenditures to

convert to Cannon machines)

= $205,647 - $216,641 = $(10,994) 3. a. How flexible is the new machinery? Will it be useful only for the presently intended functions, or can it be easily

adapted for other tasks that may arise over the next 5 years?

b. What psychological effects will it have on various interested parties?

Copyright ?2011 Pearson Education

462

亨格瑞管理会计英文第15版答案 11

亨格瑞管理会计英文第15版答案11 CHAPTER11CapitalBudgetin; 1.;Thepresentvalueis$480,00; (a)$480,000=annualpaymen;annualpayment=$480,000÷1;annualpayment=$480,000÷9;annualpayment=$480,000÷8;annualpayment=$480,000÷8;an CHAPTER 11 Capital Budgeting 1. The present value is $480,000 and the annual payments are an annuity, requiring use of Table 2: (a)$480,000 = annual payment × 11.2578 annual payment = $480,000 ÷ 11.2578 = $42,637 (b)$480,000 = annual payment × 9.4269 annual payment = $480,000 ÷ 9.4269 = $50,918 (c)$480,000 = annual payment × 8.0552 annual payment = $480,000 ÷ 8.0552 =$59,589 (a)$480,000 = annual payment × 8.5595 annual payment = $480,000 ÷ 8.5595 = $56,078 (b)$480,000 = annual payment × 7.6061 annual payment = $480,000 ÷ 7.6061 = $63,107 (c)$480,000 = annual payment × 6.8109 annual payment = $480,000 ÷ 6.8109 =$70,475 (a) Total payments= 30 × $50,918 = $1,527,540 Total interest paid= $1,527,540- $480,000 = $1,047,540 2. 3. (b) Total payments= 15 × $63,107= $946,605 Total interest paid = $946,605 - $480,000 = $466,605

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亨格瑞管理会计英文第15版练习答案05

CHAPTER 5 COVERAGE OF LEARNING OBJECTIVES

CHAPTER 5 Relevant Information for Decision Making with a Focus on Pricing Decisions 5-A1 (40-50 min.) 1. INDEPENDENCE COMPANY Contribution Income Statement For the Year Ended December 31, 2009 (in thousands of dollars) Sales $2,200 Less variable expenses Direct material $400 Direct labor 330 Variable manufacturing overhead (Schedule 1) 150 Total variable manufacturing cost of goods sold $880 Variable selling expenses 80 Variable administrative expenses 25 Total variable expenses 985 Contribution margin $ 1,215 Less fixed expenses: Fixed manufacturing overhead (Schedule 2) $345 Selling expenses 220 Administrative expenses 119 Total fixed expenses 684 Operating income $ 531

亨格瑞管理会计英文第15版练习答案03

CHAPTER 3 COVERAGE OF LEARNING OBJECTIVES

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亨格瑞管理会计英文第15版练习答案

CHAPTER 6 COVERAGE OF LEARNING OBJECTIVES

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Problem 15-1 This report includes nonmonetary information (on jobs and number of employees), has future (“plarnied") information as well a s past ("actual"), is optional (not required as a basis for financial statements), focuses on a segment (service department), has less emphasis on precision (planned numbers are rounded), and is not an end in itself (useful only as manager uses it). Note: If the instructor wishes, he or she can ask students to discuss the figures in terms of how well the Service Department did, as a lead-in to later work in the course. Without technical background, students can discern such things as the low volume, failure to adjust labor to volume, and increased labor cost. Problem 15-2 a. (1) Differential accounting (2) Full-cost accounting (3) Responsibility accounting b. Nonquantitative, nonaccounting, operating, and financial accounting. (The instructor may want to expand on this, with more specifics.) Problem 15-3 b. Nonquantitative, nonaccounting, operating, and financial accounting. (4) Full-cost accounting (5) Differential accounting (6) Responsibility accounting a. (1) Full-cost accounting (2) Differential accounting (3) Full-cost accounting (4) Responsibility (5) Differential accounting (6) Responsibility accounting

亨格瑞管理会计英文第15版练习答案04

CHAPTER 4 COVERAGE OF LEARNING OBJECTIVES

Cost Management Systems and Activity-Based Costing 4-A1 <20-30 min.> See Table 4-A1 on the following page. 4-A2 <25-30 min.> 1. Merchandise Inventories, 1,000 devices $97 $97,000 2. Direct materials inventory Work-in-process inventory 0 Finished goods inventory 97,000 Total inventories $137,000 3. NILE ELECTRONICS PRODUCTS Statement of Operating Income For the Year Ended December 31, 20X9 Sales <9,000 units at $170> $1,530,000 Cost of goods sold: Beginning inventory $ 0 Purchases 970,000 Cost of goods available for sale $ 970,000 Less ending inventory 97,000 Cost of goods sold 873,000 Gross margin or gross profit $ 657,000 Less other expenses: selling & administrative costs 185,000 Operating income $ 472,000

《管理会计》英文版课后习题答案

第二章产品本钱计算 Exercises 2–1〔指教材上的第2章练习第1题,下同〕 1. Part #72A Part #172C Steel* $ 12.00 $ 18.00 Setup cost** 6.00 6.00 Total $ 18.00 $ 24.00 *($1.00 ? 12; $1.00 ? 18) **($60,000/10,000) Steel cost is assigned by calculating a cost per ounce and then multiplying this by the ounces used by each part: Cost per ounce= $3,000,000/3,000,000 ounces = $1.00 per ounce Setup cost is assigned by calculating the cost per setup and then dividing this by the number of units in each batch (there are 20 setups per year): Cost per setup = $1,200,000/20 = $60,000 2. The cost of steel is assigned through the driver tracing using the number of ounces of steel, and the cost of the setups is assigned through driver tracing also using number of setups as the driver. 3. The assumption underlying number of setups as the driver is that each part uses an equal amount of setup time. Since Part #72A uses double the setup time of Part #172C, it makes sense to assign setup costs based on setup time instead of number of setups. This illustrates the importance of identifying drivers that reflect the true underlying consumption pattern. Using setup hours [(40 ? 10) + (20 ? 10)], we get the following rate per hour: Cost per setup hour = $1,200,000/600 = $2,000 per hour The cost per unit is obtained by dividing each part’s total setup costs by the number of units: Part #72A = ($2,000 ? 400)/100,000 = $8.00 Part #172C = ($2,000 ? 200)/100,000 = $4.00 Thus, Part #72A has its unit cost increased by $2.00, while Part #172C has its unit cost decreased by $2.00.

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管理会计(高等教育出版社) 于增彪(清华大学)改编 余绪缨(厦门大学)审校 CHAPTER 8 FUNCTIONAL AND ACTIVITY-BASED BUDGETING QUESTIONS FOR WRITING AND DISCUSSION 1.Budgets are the quantitative expressions of plans. Budgets are used to translate the goals and strategies of an organization into operational terms. 2.Control is the process of setting standards, receiving feedback on actual performance, and taking corrective action whenever actual performance deviates from planned perfor-mance. Budgets are standards, and they are compared with actual costs and revenues to provide feedback. 3.The planning and control functions of budg- eting can benefit all organizations regardless of size. All organizations need to determine what their goals are and how best to obtain those goals. This is the planning function of budgeting. In addition, organizations can compare what actually happens with what was planned to see if the plans are unfolding as anticipated. This is the control function of budgeting. 4.Budgeting forces managers to plan, provides resource information for decision making, sets benchmarks for control and evaluation, and improves the functions of communica-tion and coordination. 5. A master budget is the collection of all indi- vidual area and activity budgets. Operating budgets are concerned with the income-generating activities of a firm. Financial budgets are concerned with the inflows and outflows of cash and with planned capital expenditures. 6.The sales forecast is a critical input for build- ing the sales budget. However, it is not nec- essarily equivalent to the sales budget. Upon receiving the sales forecast, management may decide that the firm can do better than the forecast indicates. Consequently, actions may be taken to increase the sales potential for the coming year (e.g., increasing adver-tising). This adjusted forecast then becomes the sales budget. 7.Yes. All budgets are founded on the sales budget. Before a production budget can be created, it must have the planned sales. The manufacturing budgets, in turn, depend on the production budget. The same is true for the financial budgets since sales is a critical input for budgets in that category. 8.For a merchandising firm, the production budget is replaced by a merchandise pur-chases budget. Merchandising firms also lack direct materials and direct labor budg-ets. All other budgets are essentially the same. For a service firm (for-profit), the sales budget doubles as the production budget, and there is no finished goods in-ventory budget. The rest of the budgets have counterparts. 9. A static budget is for a particular level of ac- tivity. A flexible budget is one that can be es-tablished for any level of activity. For perfor-mance reporting, it is necessary to compare the actual costs for the actual level of activity with the budgeted costs for the actual level of activity. A flexible budget provides the means to compute the budgeted costs for the actual level of activity, after the fact.

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