costmanagementaccountingandcontrol第三章解答手冊(cè)-全文預(yù)覽
【正文】 ctivity. It reveals to the investigator whether a relationship may exist and, if so, whether a linear function can be used to approximate the relationship. 9. Since the scatterplot method is not restricted to the high and low points, it is possible to select two points that better represent the relationship between activity and costs, producing a better estimate of fixed and variable costs. 10. Assuming that a scattergraph reveals that a linear cost function is suitable, then the method of least squares selects a line that best fits the data points. The method also provides a measure of goodness of fit so that the strength of the relationship between cost and activity can be assessed. 11. The bestfitting line is the one that is “closest” to the data points. This is usually mea sured by the line that has the smallest sum of squared deviations. No, the bestfitting line may not explain much of the total cost variability. There must be a strong relationship as well. 12. If the variation in cost is not well explained by activity usage (coefficient of determination is low) as measured by a single driver, then other explanatory variables may be needed in order to build a good cost formula. 13. The learning curve describes a situation in which the labor hours worked per unit decrease as the volume produced increases. The rate of learning is determined empir 31 ically. In other words, managers use their knowledge of previous similar situations to estimate a likely rate of learning. 14. If the mixed costs are immaterial, then the method of deposition is unimportant. Furthermore, sometimes managerial judgment may be more useful for assigning costs than the use of formal statistical methodology. 32 EXERCISES 3–1 Activity Cost Behavior Driver a. Machining Variable Machine hours b. Assembling Variable Units produced c. Selling goods Fixed Units sold d. Selling goods Variable Units sold e. Moving goods Variable Number of moves f. Storing goods Fixed Square feet g. Moving materials Fixed Number of moves h. Xraying patients Variable Number of xrays i. Transporting clients Mixed Miles driven j. Repairing teeth Variable Number of fillings k. Setting up equipment Mixed Number of setups l. Filing claims Variable Number of claims m. Maintaining equipment Mixed Maintenance hours n. Selling products Variable Number of circulars o. Purchasing goods Mixed Number of orders 3–2 1. Driver for overhead activity: Number of speakers 2. Total overhead cost = $350,000 + $(70,000) = $504,000 3. Total fixed overhead cost = $350,000 4. Total variable overhead cost = $(70,000) = $154,000 5. Unit cost = $504,000/70,000 = $ per unit 6. Unit fixed cost = $350,000/70,000 = $ per unit 7. Unit variable cost = $ per unit 8. a. and b. 50,000 Units 100,000 Units Unit costa $ $ Unit fixed costb Unit variable costc a [$350,000 + $(50,000)]/50,000。 tpSe $11,126 177。 ($50) $9,850 ? Yf ? $10,220 51 313 1. Equation 2: St = $1,000,000 + $ Equation 4: St = $600,000 + $10Nt–1 + $ + $–1 2. To forecast 2020 sales based on 2020 sales, Equation 1 must be used: St = $500,000 + $–1 S2020 = $500,000 + $($1,500,000) = $2,150,000 3. Equation 2 requires a forecast of gross domestic product. Equation 3 uses the actual gross domestic product for the past year and, therefore, is observable. 4. Advantages: Using the highest R2, the lowest standard error, and the equation involves three variables. A more accurate forecast should be the oute. Disadvantages: More plexity in puting the formula. 3–14 1. Cumulative Cumulative Cumulative Individual Unit Number Average Time Total Time: Time for nth of Units per Unit in Hours Labor Hours Unit: Labor Hours (1) (2) (3) = (1) (2) (4) 1 1,000 1,000 1,000 2 800 ( 1,000) 1,600 600 4 640 ( 800) 2,560 454 8 51
高考資料相關(guān)推薦
鄂ICP備17016276號(hào)-1