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1、PAGE PAGE 45管理會計Managerrial AAccounnting(雙語32)學習輔助資料2013-20014-1學期第一部分 授授課計劃使用教材:Maanagerrial AAccounnting(會計學管理會計分冊冊,Jamess M. RReeve等等,杜興強改改編),中國人民大大學出版社,教教育部高校工工商管理類教教學指導委員員會雙語教學學推薦教材 總計學時:322周次月/日講 課課外作業(yè)課外閱讀章 節(jié) 名 稱稱時數(shù)內容及題數(shù)時數(shù)參考書頁數(shù)19.2-9.77Chapterr18 Maanagerrial AAccounnting Conceepts aand Prrinc
2、ipples 2見輔助資料人民大學出版社社29.8-9.114Chapterr18 Maanagerrial AAccounnting Conceepts aand Prrincipples2同上管理會計學39.15-9.21Chapterr21 Cosst Behhaviorr and CVP AAnalyssis2同上第6版49.22-9.28Chapterr21 Cosst Behhaviorr and CVP AAnalyssis2同上59.29-100.5Chapterr21 Cosst Behhaviorr and CVP AAnalyssis2同上610.6-100.12Chap
3、terr22 Buddgetinng2同上710.13-110.19Chapterr22 Buddgetinng2同上810.20-110.26Chapterr23 Peerformmance Evaluuationn Usinng Varriancees froom Staandardd Costts2同上910.27-111.2Chapterr23 Peerformmance Evaluuationn Usinng Varriancees froom Staandardd Costts2同上1011.3-111.9Chapterr23 Peerformmance Evaluuationn
4、Usinng Varriancees froom Staandardd Costts2同上1111.10-111.16Chapterr24 Peerformmance Evaluuationn for Decenntraliized OOperattions2同上1211.17-111.23Chapterr24 Peerformmance Evaluuationn for Decenntraliized OOperattions2同上1311.24-111.30Chapterr25 Diiffereentiall Anallysis and PProducct Priicing2同上1412.
5、1-122.7Chapterr25 Diiffereentiall Anallysis and PProducct Priicing2同上1512.8-122.14Chapterr25 Diiffereentiall Anallysis and PProducct Priicing2同上1612.15-112.21Review and TTest2同上成項目次數(shù)方式及要求分值課堂考核- 點名、專業(yè)術語語默寫、課堂堂翻譯、 提問等(請假需需導員簽字的的假條, 無特殊情況,請請假3次,算算1次缺 課;遲到等同于于缺課;缺課課6課 時,本課記0分分)20% 課后作業(yè)8 日常作業(yè)6次,綜綜合練習2次次
6、。 要求書面。雷同同者記0分30% 期末測試1全英文,閉卷,1120分鐘50%主o了含Cn-容教級題其讀o取Or gt作要業(yè)rglonns cso:managerrial aaccounnting ( or managgementt accoountinng ); financiial acccountting; financiial sttatemeents; stakehoolderss; sharehoolderss; creditoor; governmment aagenciies; generall publlic; line deepartmment; staff ddepart
7、tment; managemment pprocesss; planninng; direccting; controllling; improviing; decisioon makking; strateggy plaanningg; operatiional plannning; managemment bby excceptioon; Generallly Acccepteed Acccountiing Prrincipples; servicee comppaniess; merchanndisinng commpaniees; manufaccturinng commpaniees
8、; direct cost; indirecct cosst; period costss; productt costts; manufaccturinng cossts; cost obbject; direct materrials cost; direct laborr costt; factoryy overrhead; prime ccosts; converssion ccosts; sellingg expeenses; adminisstratiive exxpensees; cost off mercchandiise soold; cost off goodds soll
9、d; materiaals innventoory; work inn proccess iinventtory; finisheed gooods innventoory; balancee sheeet; income stateement; merchanndise availlable for ssale; cost off gooods maanufaccturedd; cost off finiished goodss avaiilablee for sale; statemeent off costt of goodss manuufactuured.CnaaciDifferee
10、nces Betweeen Manageerial Accounnting and FFinanciial Accounnting nectieatManagerrial AAccounnting in thhe Mannagemeent Prrocesss Manuufactuuring Operattions: Costs and TTerminnologyy IeocnsalttracnsseeracnssIncome stateement for aa manuufactuuring compaany 4. Usess of MManageerial Accouuntingg o(a0
11、Eye opeeners: 1, 44, 13, 14, 15, 116, 188, 20, 21. gtr vaoo-iaso:eotsnnlslsrtuvboccpncotlso-tsgcvetve asbngobngbngaooveiepes(tes(l io-trec-maiyonvasmieg a a(s a(aCnsdrisytalsCCtur thbngbngaobnghiAaotur y ipAaotur yo-irE t-ma u oo-iast oo-iascCVefeopMoeoieg ao(a9Eye opeeners: 1;3;9;11;14;155. gtPR 21
12、-11AWest Coastt Appaarel CCo. maanufaccturess a vaarietyy of cclothiing tyypes ffor diistribbutionn to sseveraal majjor reetail chainns. Thhe folllowinng cossts arre inccurredd in tthe prroducttion aand saale off blue jeanss:Salary of prroducttion vvice ppresiddentPropertty taxxes onn propperty, pla
13、nnt, annd equuipmenntElectriicity costss of $0.12 per kkilowaatt-hoourSalespeersons sallary, $30,0000 pllus 2% of tthe tootal ssalesConsultting ffee off $1000,000 paid to inndustrry speecialiist foor marrketinng advviceShippinng boxxes ussed too shipp ordeersDyeThreadSalary of deesigneers Brass bbut
14、tonnsJanitorrial ssuppliies, $2,0000 per monthhLegal ffees ppaid tto atttorneyys in defennse off the compaany inn a paatent infriingemeent suuit, $40,0000 pllus $1150 peer houurStraighht-linne deppreciaation on seewing machiinesInsurannce prremiumms on propeerty, plantt, andd equiipmentt, $500,000 p
15、er yyear pplus $4 perr $20,000 oof inssured valuee overr $10,000,0000Hourly wagess of mmachinne opeeratorrs p. FabricRental costss of wwarehoouse, $4,0000 perr montth pluus $3 per ssquaree foott of sstoragge useed r. Rent onn expeerimenntal eequipmment, $40,0000 peer yeaarLeatherr for patchhes idden
16、tiffying the bbrand on inndividdual ppiecess of aappareel t.SupplieesInstrucctionssClassiffy thee preccedingg costts as eitheer fixxed, vvariabble, oor mixxed. UUse thhe folllowinng tabbular hheadinngs annd plaace ann X in tthe appproprriate colummn. Iddentiffy eacch cosst by letteer in the ccost cc
17、olumnn.CostFiixed CCostVariaable CCostMixedd CosttPR 21-55A Data rrelateed to the eexpectted saales oof snoowboarrds annd skiis forr Wintter Spports Inc. for tthe cuurrentt yearr, whiich iss typiical oof reccent yyears, are as foollowss:ProducttsUnit Seellingg PricceUnit Vaariablle CosstSales MMixSn
18、owboaards$250.000$170.00040%Skis340.00160.0060%The esttimateed fixxed coosts ffor thhe currrent year are $420,0000.InstrucctionssDetermiine thhe esttimateed uniits off salees of the ooveralll prooduct necesssary to reeach tthe brreak-eeven ppoint for tthe cuurrentt yearr.Based oon thee breaak-eveen
19、salles (uunits) in ppart (1), ddetermmine tthe unnit saales oof botth snoowboarrds annd skiis forr the curreent yeear.Assume that the ssales mix wwas 600% snoowboarrds annd 40% skiss. Commpare the bbreak-even pointt withh thatt in ppart (1). WWhy iss it sso diffferennt?PR 21-66ASoldnner Heealth Care
20、 Produucts IInc. eexpectts to mainttain tthe saame innventoories at thhe endd of 20010 ass at tthe beeginniing off the year. The totall of aall prroducttion ccosts for tthe yeear iss assuumed tto be equall to tthe coost off goodds solld. Wiith thhis inn mindd, thee variious deparrtmentt headds werre
21、 askked too submmit esstimattes off the costss for theirr depaartmennts duuring 2010. A suummaryy repoort off thesse esttimatees is as foollowss: Estimatted Fixedd CosttEstimatted Vaariablle Cosst (per unit sold)Producttion ccosts: Direcct matterialls $18.00 Direcct labbor12.00 Factoory ovverheaad$3
22、18,00009.00Sellingg expeenses: Saless salaaries and ccommisssionss65,5004.00Advertiising22,500 Traveel5,000Miscelllaneouus sellling expennse5,5003.50Adminisstratiive exxpensees:Office and oofficeers ssalariies65,000Suppliees8,0001.50Miscelllaneouus admministtrativve exppense10,5002.00Total$500,0000$
23、50.00It is eexpectted thhat 200,000 unitss willl be ssold aat a pprice of $1100 a unit. Maxiimum ssales withiin thee releevant rangee are 25,0000 uniits.InstrucctionssPreparee an eestimaated iincomee stattementt for 2010.What iss the expeccted ccontriibutioon marrgin rratio?Determiine thhe breeak-ev
24、ven saales iin uniits.Construuct a cost-volumme-proofit cchart indiccatingg the breakk-evenn salees.What iss the expeccted mmarginn of ssafetyy in ddollarrs andd as aa perccentagge of saless?Determiine thhe opeeratinng levveragee.PR 21-11B Gaeliic Inddustriies Innc., ooperatting aat fulll cappacityy
25、, solld 22,350 uunits at a pricee of $150 pper unnit duuring 2010. Its incomme staatemennt forr 20100 is aas folllows:Sales$3,352,500Cost off goodds solld 2,200,0000Gross pprofitt$1,152,500Expensees: Selliing exxpensees $250,0000 Adminnistraative expennses250,0000 Tottal exxpensees 500,0000Income fr
26、om operaationss$ 652,5500The divvisionn of ccosts betweeen fiixed aand vaariablle is as foollowss:FixedVariablleCost off salees60%40%Sellingg expeenses50%50%Adminisstratiive exxpensees55%45%Managemment iis connsiderring aa plannt exppansioon proogram that will permiit an increease oof $9000,0000 in
27、yyearlyy salees. Thhe exppansioon willl inccreasee fixeed cossts byy $2422,500, but will not aaffectt the relattionshhip beetweenn salees andd variiable costss.InstrucctionssDetermiine foor 20110 thee totaal fixxed coosts aand thhe tottal vaariablle cossts.Determiine foor 20110 (a) the unit variaabl
28、e ccost aand (bb) thee unitt conttributtion mmarginn.Computee the breakk-evenn salees (unnits) for 22010.Computee the breakk-evenn salees (unnits) underr the propoosed pprograam.Determiine thhe amoount oof salles (uunits) thatt woulld be necesssary underr the propoosed pprograam to realiize thhe $65
29、52,5000 of iincomee fromm operrationns thaat wass earnned inn 20100.Determiine thhe maxximum incomme froom opeeratioons poossiblle witth thee expaanded plantt.If the propoosal iis accceptedd and saless remaain att the 2010 levell, whaat willl thee incoome orr losss fromm operrationns be for 22011?Ba
30、sed oon thee dataa giveen, woould yyou reecommeend accceptiing thhe prooposall? Expplain.Chapterr 22 Buddgetinngo:budgetssresponssibiliity ceenterbudgetaary sllackgoal coonflicctcontinuuous bbudgettingzero-baased bbudgettingstatic budgeetflexiblle buddgetmaster budgeetincome stateement budgeetssales
31、 bbudgettproducttion bbudgettdirect materrials purchhases budgeetdirect laborr costt budggetfactoryy overrhead cost budgeetcost off goodds solld buddgetsellingg and adminnistraative expennses bbudgettbudgeteed inccome sstatemmentbalancee sheeet buddgetscash buudgetcapitall expeendituures bbudgettbud
32、get balannce shheetoperatiing acctivittiesfinanciing acctivittiesinvestiing acctivittiesCnunjvfggiodnBindnggt eldedggttuoteusBtProducttion BBudgettDirect Materrials Purchhases BudgeetDirect Laborr Costt BudggetFactoryy Overrhead Cost BudgeetCost off Goodds Solld BuddgetSellingg and Adminnistraative
33、Expennses BBudgettBudgeteed Inccome SStatemmentsaS euCapitall Expeendituures BBudgettBudgeteed Ballance Sheetto(a2Eye opeeners:1,3,55,6,8,11,122,14. gta piu)saI frnlnrfg kal t ye m31sfwSAIeee,i tetbi 0upl0urv0 sanecnat0wes0eiindd00saT es5tii0osiAstcl ei0oo0ien5tq5as,lls kei,lndnabRertsdepslsaI tlae
34、w uot: s cte ha ae ha redpnist urpa urere miit tl sg n tliatlvr/0 diieono22ksel1a,2 kel2a,2 kel3a,2 kel4a,2 kel1a,3 keus1a,20cd/eus2a,2eus3a,2eus4a,20re/0rineeddhri1elrpn0rstctlpo o kcb Du0rraafredpLrdtoe5 hasncsot uxe kdladsixesc0 tlae0 tpa nfr qepa nsn qemu n0st saanpi0 estn tioctaeae sc e sge ung
35、e inmtvde ctlrede cbou.e ovasde osbte ee eiette ebceChapterr 23 Perfoormancce Evaaluatiion Using Variaances from Standdard CCostso:performmance evaluuationnstandarrd cosstideal sstandaards oor theeoretiical sstandaardscurrenttly atttainaable sstandaards oof norrmal sstandaardstandarrd priceestandarr
36、d quanttitybudget perfoormancce repportcost vaarianccesfavorabble coost vaariancceunfavorrable cost variaancedirect materrials cost variaancedirect materrials pricee variiancedirect materrials quanttity vvarianncedirect laborr costt variiancedirect laborr ratee variiancedirect laborr timee variiance
37、factoryy overrhead cost variaancevariablle facctory overhhead ccontroollablle varrianceefixed ffactorry oveerheadd voluume vaarianccevariablle facctory overhhead rratefixed ffactorry oveerheadd rateenonfinaanciall perfformannce meeasureeCnnsgaoaineaioasgyfnvt ocpcnsreeaanrL a r a ristOeacc hFbulc hC
38、olreFreduaciayr ayr uog r a d fcPres o(a0Eye opeeners: 1,2,33,9,155. gtPR 23-11A Direcct matterialls andd direect laabor vvariannce annalysiisBest Baathwarre Commpany manuffacturres faaucetss in aa smalll mannufactturingg faciility. The fauceets arre madde froom zinnc. Maanufaccturinng hass 50 eempl
39、oyyees. Each emplooyee ppresenntly pproviddes 366 hourrs of laborr per week. Infoormatiion abbout aa prodductioon weeek is as foollowss:Standarrd wagge perr hr.$14.60Standarrd labbor tiime peer fauucet15 minn.Standarrd nummber oof lbss. of zinc1.6 lbbs.Standarrd priice peer lb(磅). off zincc$11.50Act
40、ual pricee per lb. oof zinnc$11.75Actual lbs. of ziinc ussed duuring the wweek12,400 lbs.Number of faaucetss prodduced durinng thee weekk7,500Actual wage per hhr.$15.00Actual hrs. per wweek1,800 hrs.InstrucctionssDetermiine (aa) thee stanndard cost per uunit ffor diirect materrials and ddirectt labo
41、or; (bb) thee pricce varriancee, quaantityy variiance, and totall direect maateriaals coost vaariancce; annd (c) the rate variaance, time variaance, and ttotal direcct labbor coost vaariancce.B Direcct matterialls, diirect laborr, andd facttory ooverheead coost vaariancce anaalysiss.Vintagee Dressse
42、s IInc. mmanufaacturees dreesses in a smalll manuufactuuring facillity. Manuffacturring hhas 200 emplloyeess. Eacch empployeee pressentlyy provvides 35 hoours oof prooductiive laabor pper weeek. IInformmationn abouut a pproducction week is ass folllows:Standarrd wagge perr hr.$10.80Standarrd labbor
43、tiime peer dreess12 min.Standarrd nummber oof ydss. of fabriic perr dresss3.8 ydss.Standarrd priice peer yd. of ffabricc$2.90Actual pricee per yd. oof fabbric$2.75Actual yds. of faabric used durinng thee weekk12,100 yds.Number of drressess prodduced durinng thee weekk3,250Actual wage per hhr.$11.00A
44、ctual hrs. per wweek700 hrss.InstrucctionssDetermiine (aa) thee stanndard cost per ddress for ddirectt mateerialss and direcct labbor; (b) prrice vvariannce, qquantiity vaariancce, annd tottal diirect materrials cost variaance; and (c) raate vaariancce, tiime vaariancce, annd tottal diirect laborr c
45、ostt variiance.PR 23-33A Direcct matterialls, diirect laborr, andd facttory ooverheead coost vaariancce anaalysiss.Road Reeady TTire CCo. maanufaccturess autoomobille tirres. SStandaard coosts aand acctual costss for direcct matterialls, diirect laborr, andd facttory ooverheead inncurreed forr the m
46、anuffacturre of 5,2000 tirees werre as folloows: Standarrd CosstsActual CostssDirect materrials71,000 lbs. at $55.1070,600 lbs. at $55.00Direct laborr1,300 hhrs. aat $177.501,330 hhrs. aat $177.80Factoryy overrheadRates pper diirect laborr hr., baseed on 100% of noormal capaccity oof 1,3350 diirect
47、laborr hrs.:Variablle cosst, $33.10 Fixed ccost, $4.900$4,000 variaable ccost $6,615 fixedd costtEach tiire reequirees 0.225 houur of direcct labbor. InstrucctionssDetermiine (aa) thee pricce varriancee, quaantityy variiance, and totall direect maateriaals vaariancce; (bb) thee ratee variiance, time
48、e variiance, and totall direect laabor ccost vvariannce; (c) vvariabble faactoryy overrhead contrrollabble vaariancce, thhe fixxed faactoryy overrhead volumme varriancee, andd totaal facctory overhhead ccost vvariannce.PR 23-33B Direcct matterialls, diirect laborr, andd facttory ooverheead coost vaa
49、riancce anaalysissEasternn Polyymers, Inc., proocessees a bbase cchemiccal innto pllasticc. Staandardd costts andd actuual coosts ffor diirect materrials, direect laabor, and ffactorry oveerheadd incuurred for tthe maanufaccture of 233,500 unitss of pproducct werre as folloows:Standarrd CosstsActual
50、 CostssDirect materrials4,280 llbs. aat $8.104,250 llbs. aat $8.32Direct laborr2,350 hhrs. aat $177.502,400 hhrs. aat $177.00Factoryy overrheadRates pper diirect laborr hr., baseed on 100% of noormal capaccity oof 2,0000 diirect laborr hrs.:Variablle cosst, $22.20 FFixed cost, $3.550$5,020 variaable
51、 ccost$7,000 fixedd costtEach unnit reequirees 0.11 hourr of ddirectt laboor.InstrucctionssDetermiine (aa) thee pricce varriancee, quaantityy variiance, and totall direect maateriaals coost vaariancce; (bb) thee ratee variiance, timee variiance, and totall direect laabor ccost vvariannce; aand (c) v
52、aariablle facctory overhhead ccontroollablle varriancee, thee fixeed facctory overhhead vvolumee variiance, and totall facttory ooverheead coost vaariancce.Chapterr 24 Perfoormancce Evaaluatiion foor Deccentraalizedd Operrationnso:centrallized operaationssdecentrralizeed opeeratioonsresponssibiliity
53、 acccounttingresponssibiliity ceentercost ceenterprofit centeerinvestmment ccenterrbudget perfoormancce repportcontrolllablee reveenuescontrolllablee expeensesactivitty basseservicee depaartmennt chaarge rratereturn of reeturn on innvestmment(RROI) oor ratte of returrn on assettsresiduaal inccomeDuPont formuulaprofit margiininvestmment tturnovveroperatiing prrofitaabilittyoperatiing effficieencybalancee scorrecarddfinanciial peerformmancecustomeer serrviceinnov
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