costmanagementaccountingandcontrol第十一章解答手册

costmanagementaccountingandcontrol第十一章解答手册内容摘要：

*Rounded. 11–4 1. Sales revenue = $  10,000,000 = $7,500,000 for each customer type. (Note: The total number of parts is the average order size times the number of sales orders.) Thus, the total customerrelated activity costs are split equally: Cost allocation =  $5,900,000 = $2,950,000 The profitability of each category is calculated as follows: Sales revenue ....................................................................... $7,500,000 Less: Noncustomerrelated cost ($  10,000,000) .......... 4,000,000 Less: Customerrelated activity costs .................................. 2,950,000 Customer profitability ................................................. $ 550,000 This profitability measure is suspect because the customerrelated costs are assigned using revenues, a driver that is not causally related to the customerrelated activity costs. This approach may actually have one set of customers subsidizing the other. 233 11–4 Concluded 2. Activitybased customer costing: First, calculate the activity rates for assigning costs to suppliers: Processing sales orders: $1,100,000/11,000 = $100 per order Scheduling production: $600,000/20,000 = $30 per scheduling hour Setting up equipment: $1,800,000/15,000 = $120 per setup Inspecting batches: $2,400,000/15,000 = $160 per inspection Next, assign the costs to the customers (those who place frequent orders and those who place infrequent orders): Frequent Infrequent Processing sales orders: $100  10,000 .................... $ 1,000,000 $100  1,000...................... $ 100,000 Scheduling production: $30  17,500...................... 525,000 $30  2,500 ....................... 75,000 Setting up equipment: $120  12,500 .................... 1,500,000 $120  2,500...................... 300,000 Inspecting batches: $160  12,500 .................... 2,000,000 $160  2,500...................... 400,000 Total customer cost .................... $ 5,025,000 $ 875,000 Profitability: Frequent Infrequent Sales revenue ............................. $ 7,500,000 $ 7,500,000 Less: Other costs ....................... 4,000,000 4,000,000 Less: Customerrelated costs ..... 5,025,000 875,000 Customer profitability ....... $ (1,525,000) $ 2,625,000 This oute reveals that customers who place smaller, more frequent orders are not profitable. Actions must be taken to make this segment profitable, or this category of customers could be dropped. One possibility is to impose a charge for orders below a certain size, thus reducing the demands on the four customerrelated activities with a subsequent reduction in cost. Another possibility is to offer quantity discounts to encourage larger orders. 234 11–5 DA = Direct attribution (tracing) DT = Driver tracing AL = Allocation Cost Item Before JIT After JIT a. Inspection costs ................................................ DT DA b. Power to heat, light, and cool plant ................... AL AL c. Minor repairs on production equipment ............. DT DA d. Salary of production supervisor (dept./cell) ....... AL DA e. Oil to lubricate machinery .................................. DT DA f. Salary of plant supervisor .................................. AL AL g. Costs to set up machinery ................................. DT DA h. Salaries of janitors ............................................. AL AL i. Power to operate production equipment ............ DT DTa j. Taxes on plant and equipment ........................... AL AL k. Depreciation on production equipment .............. DT DA l. Raw materials .................................................... DA DA m. Salary of industrial engineer .............................. DT DAb n. Parts for machinery ........................................... DT DA o. Pencils and paper clips for production supervisor (dept./cell) ................................... DT DA p. Insurance on plant and equipment ..................... AL AL q. Overtime wages for cell workers........................ DT DA r. Plant depreciation .............................................. AL ALc s. Materials handling.............................................. DT DA t. Preventive maintenance ..................................... DT DA aDA, if each cell has a meter. bAssumes engineers are assigned to cells. cSome might argue that cell square footage would be a good driver so this is now DT. (We now know how much space is dedicated to each product.) 235 11–6 1. Maintenance cost per maintenance hour = $1,960,000/200,000 = $ per maintenance hour Wheels: $  60,000/52,500 = $ per unit Seats: $  60,000/52,500 = $ per unit Handle bars: $  80,000/70,000 = $ per unit 2. Wheels: $532,000/52,500 = $* per unit Seats: $588,000/52,500 = $ per unit Handle bars: $840,000/70,000 = $ per unit *Rounded to the nearest cent. 3. The JIT cost is more accurate because maintenance cost is directly traced to each product. There is no need to use an activity driver such as maintenance hours to assign this cost to each product. This improved traceability can be explained by two factors: multitask training and decentralization of services. 11–7 1. Materials Inventory ........................................... 810,000 ....................................... Accounts Payable 810,000 WorkinProcess Inventory ............................... 810,000 ..................................... Materials Inventory 810,000 WorkinProcess Inventory ............................... 135,000 ............................................Wages Payable 135,000 Overhead Control ..........................................。