costmanagementaccountingandcontrol第四章解答手册

costmanagementaccountingandcontrol第四章解答手册内容摘要：

63,000 (  $210,000) Computer, desk, and printer resources are divided evenly among the labor types and then assigned to activities using direct tracing and a resource driver (percentage of puter time): Supervising employees* $4,900 (direct tracing) Processing transactions $24,010 (  $34,300) Issuing statements $6,860 (  $34,300) Answering questions $3,430 (  $34,300) Note: Oneeighth of the cost is assigned by even division to the supervisor [($32,000 + $7,200)/8 = $4,900]. The residual ($39,200 – $4,900 = $34,300) is assigned to the clerical group and then traced to the activities in proportion to hours of puter usage. Telephone cost is assigned to two activities: Supervising employees** $500 (direct tracing) Answering questions $3,500 (direct tracing) ATM cost is puted using transactions as the resource driver: Providing ATM services $250,000 (  $1,250,000) Thus, adding the costs assigned, we obtain the following activity costs: Supervising employees $70,000 ($64,600 + $4,900 + $500) Processing transactions $108,010 ($84,000 + $24,010) Issuing statements $69,860 ($63,000 + $6,860) Answering questions $69,930 ($63,000 + $3,430 + $3,500) Providing ATM services $250,000 *($32,000 + $7,200)/8 = $4,900  100%) **($4,000/8) = $500 per telephone  100% 57 4–8 Concluded 2. The cost of supervision is assigned to the following primary activities (using relative labor content of each activity): Processing transactions $108,010 + (  $70,000) = $136,010 Issuing statements $69,860 + (  $70,000) = $90,860 Answering questions $69,930 + (  $70,000) = $90,930 Note: No supervision cost is assigned to providing ATMs because no supervising time is spent on this activity. 4–9 1. Unbundling means that general ledger costs are assigned to activities. Knowing the cost of activities is the first step in assigning costs to products (or other cost objects). Costs are first traced to activities and then to products. 2. The general ledger system collects costs by accounts. It reports what is spent. An ABC database collects costs by activities and reveals how resources are spent. 3. Activity Cost Creating BOMs $ 63,000a Studying capabilities 61,500b Improving processes 220,500c Training employees 106,000d Designing tools 179,000e a(  $300,000) + (  $30,000). b(  $300,000) + (  $30,000). c(  $100,000) + (  $100,000) + $50,000 + (  $300,000) + (  $30,000). d(  $100,000) + (  $300,000) + (  $30,000). e(  $100,000) + $50,000 + (  $300,000) + (  $30,000). The resource drivers are percent of machine usage, percent of effort, and percent of supply usage. 4. First, assign the cost of the activity, studying capabilities, to the other four activities. A possible driver is engineering time (assign costs in proportion to the engineering time spent on each of the four activities). A more detailed ap 58 proach would be to identify the study time that is specifically related to each of the four activities and use that as the driver. 4–9 Concluded Second, assign the costs of the primary activities to jobs. Creating BOMs can be assigned using number of BOMs (transaction) or time required to develop BOMs (duration). Designing tools can be assigned to jobs using number of tools developed (transaction) or development time (duration). Third, assign the cost of the other secondary activities to manufacturing activities that consume them (., to the manufacturing activities of cutting, drilling, etc.). Training employees can be assigned using number of training sessions (transaction) or hours of training (duration). Improving processes can be assigned using number of improvements (transaction) or hours of effort (duration). Once these costs are assigned to the manufacturing activities, then the costs of the manufacturing activities are assigned to jobs based on hours of manufacturing activity. 59 60 4–10 1. Activity rates: Setting up equipment = $252,000/300 = $840 per setup Ordering materials = $36,000/1,800 = $20 per order Machining = $252,000/21,000 = $12 per machine hour Receiving = $60,000/2,500 = $24 per receiving hour Overhead cost assignment: Model A Model B Setting up equipment: $840  200 ............................ $168,000 $840  100 ............................ $ 84,000 Ordering materials: $20  600.............................. 12,000 $20  1,200 ........................... 24,000 Machining: $12  12,000 ......................... 144,000 $12  9,000 ........................... 108,000 Receiving: $24  750.............................. 18,000 $24  1,750 ........................... 42,000 Total OH assigned ................... $342,000 $ 258,000 2. New cost pools: Setting up equipment: $252,000 + [($252,000/$504,000)  $96,000] = $300,000 Machining: $252,000 + [($252,000/$504,000)  $96,000] = $300,000 New activity rates: Setting up equipment: $300,000/300 = $1,000 per setup Machining: $300,000/21,000 = $ per hour Model A Model B Setting up equipment: $1,000  200 ......................... $ 200,000 $1,000  100 ......................... $ 100,000 Machining: $  12,000 .................... 171,480 $  9,000 ...................... 128,610 Total OH assigned ................... $ 371,480 $ 228,610 61 4–10 Concluded 3. Percentage error: Model A: ($371,480 – $342,000)/$342,000 = (%) Model B: ($228,610 – $258,000)/$258,000 = – (%) The error is not bad and is certainly not in the range that is often see。