costmanagmentaccountingandcontrol第十二章解答手册

costmanagmentaccountingandcontrol第十二章解答手册内容摘要：

Activity elimination 6 $900,000 per yearf Product design Activity sharing a( – )$12 + (6 – 4)$8. b(10 – )$200. c(8 – 0)$10. d$120,000 + (6,000)$2. e( – 5)$600. fAs given. *For example, process design, product design, and quality approach or philosophy. 12–8 1. Fixed activity rate = SP = $400,000/20,000 = $20 per inspection hour Cost of unused capacity: SP  SQ SP  AQ SP  AU $20  0 $20  20,000 $20  18,000 $0 $400,000 $360,000 $400,000 U $40,000 F Volume Variance Unused Capacity Variance The activity volume variance measures the nonvalueadded cost. The unused capacity variance is a measure of the potential to reduce the spending on an activity and, thus, reduce the nonvalueadded costs. In this case, since the resource is acquired one person at a time, there exists sufficient unused capacity to reduce the inspectors by one. For a nonvalueadded activity, the goal of management should be to increase the unused capacity variance so that the activity capacity can be reduced. Thus, the variance is favorable in the shortrun because it signals the fact that the activity demand is being reduced. But the activity cost must also be reduced whenever it is possible to do—as it is in this case. 270 12–8 Concluded 2. Valueadded costs = $20  0 = $0 Nonvalueadded costs = $20  20,000 = $400,000 A valueadded cost report would be as follows: ValueAdded NonValueAdded Actual Inspecting .................... $0 $400,000 $400,000 Highlighting nonvalueadded costs shows managers where savings are possible and emphasizes the need for improvement. In this case, reducing inspection hours to zero will create unused capacity of 20,000 hours, allowing the pany to save $400,000 in salaries. 3. Inspection is a statedetection activity and not statechanging and is, therefore, nonvalueadded. It exists because suppliers must be producing a significant number of defective materials (ponents). It does produce benefits in the sense that culling out defective units or rejecting especially bad shipments will reduce costs downstream (., rework and warranty costs). This reveals the possibility that nonvalueadded activities may produce benefits—at least in the short run. However, while the cost of the inspecting activity may be justified as a temporary measure by virtue of its downstream savings, these same savings can be realized plus additional savings if the root causes of the inspecting activity are identified and corrected so that the need for inspecting vanishes. Since the root cause is bad supplier ponents, the correct solution is finding/developing suppliers that provide ponents with a very low defect rate, thus eliminating the need to inspect. 4. By reducing the demand to 9,000 hours, the unused capacity now equals 11,000 hours (20,000 – 9,000). Thus, the pany has five more inspectors than needed (11,000/2,000 = 5) (rounded down). Thus, the number of inspectors can be reduced from 10 to five, saving $200,000. 271 12–9 1. McCawl Company Value and NonValueAdded Cost Report For the Year Ended December 31, 2020 ValueAdded NonValueAdded Actual Purchasing parts ............. $150,000 $ 60,000 $210,000 Receiving parts ................ 200,000 100,000 300,000 Moving parts ..................... 0 200,000 200,000 Setting up equipment ..... 0 240,000 240,000 Total............................... $350,000 $600,000 $950,000 2. Moving parts is nonvalueadded (SQ = 0 is a necessary condition for a nonvalueadded activity). Moving parts does produce a change in state (changing location is a state change as parts must be located where they are needed). Yet, by proper design of the plant layout and by installing the right inventory management procedures, it is possible to make material movement virtually insignificant. In other words, a change in state is made unnecessary. Setting up equipment seems necessary and therefore valueadded. Yet, if the time is reduced to zero, setup costs are reduced to zero。 thus, the activity behaves as if it were nonvalueadded. It seems logical that if the nonvalueadded cost ponent is 100% of the activity cost, then it should be a nonvalueadded activity. Valueadded activities can engender nonvalueadded costs if they are not performed efficiently (but there should be a valueadded cost ponent in the efficient state). 12–10 1. McCawl Company NonValueAdded Cost Trend Report For the Year Ended December 31, 2020 2020 2020 Change Purchasing parts ...................... $ 60,000 $ 30,000 $ 30,000 F Receiving parts ......................... 100,000 40,000 60,000 F Moving parts .............................. 200,000 80,000 120,000 F Setting up equipment .............. 240,000 60,000 180,000 F Total........................................ $ 600,000 $ 210,000 $ 390,000 F Note: The above amounts were puted for each year, using the following formula: (AQ – SQ)SP. 272 12–10 Concluded 2. For nonvalueadded activities, activity reduction can serve to reduce the demand for these activities with the ultimate objective of reducing the demand to zero. For valueadded activities, activity reduction is used to eliminate the nonvalueadded ponent. 3. A trend report allows managers to assess the effectiveness of activity management. It is a critical document that reveals the success of continuous improvement efforts. It also provides some information about additional opportunity for improvement. In 2020, activity management reduced the nonvalueadded costs by $390,000, signaling that the actions taken were good. It also shows that additional opportunity for reduction exists—more effort is needed to reduce the $210,000 of remaining n。