整體預算與責任會計(編輯修改稿)
2025-02-03 09:20 本頁面
【文章內(nèi)容簡介】 f August 2022： Variable Overhead: (3,240 $) $25,920 Fixed Overhead 5,400 Total $31,320 製造費用預算 Manufacturing Overhead Budget 期末存貨預算 Ending Inventory Budget Cost per finished unit: Materials $ 4 Labor 21 Variable manufacturing overhead 24 Fixed manufacturing overhead 5* Total $54 *$5,400 247。 1,080 = $5 What is the cost of the target ending inventory for materials? 480 $2 = $960 What is the cost of the target finished goods inventory? 80 $54 = $4,320 期末存貨預算 Ending Inventory Budget 製造成本預算 Cost of Goods Manufactured Budget Direct materials used: 2,160 $ $ 4,320 Direct labor 22,680 Total overhead 31,320 Cost of goods manufactured $58,320 Ending finished goods inventory is $4,320. Assume that the beginning finished goods inventory is $5,400. 銷貨成本預算 Cost of Goods Sold Budget No beginning and ending work in process. What is the cost of goods sold? Beginning finished goods inventory $ 5,400 + Cost of goods manufactured $58,320 = Goods available for sale $63,720 – Ending finished goods inventory $ 4,320 = Cost of goods sold $59,400 銷貨成本預算 Cost of Goods Sold Budget 非製造成本預算 Nonmanufacturing Costs Budget Hawaii Diving Other Expenses Budget for the Month of August 2022： Variable Expenses: ($ $264,000) $36,960 Fixed expenses 7,800 Total $44,760 銷貨毛利預算 Gross Margin Budget Cost of goods sold are budgeted at $59,400. What is the budgeted gross margin? Hawaii Diving has budgeted sales of $264,000 for the month of August. 預算損益表 Budgeted Statement of Ine Hawaii Diving Budgeted Ine Statement for the Month ending August 31, 2022： Sales $264,000 100% Less cost of sales 59,400 22% Gross margin $204,600 78% Other expenses 44,760 17% Operating ine $159,840 61% Learning Objective 4 Use puterbased financial planning models in sensitivity analysis 在敏感性分析中，使用以電腦為 基礎(chǔ)之財務(wù)規(guī)劃模式 財務(wù)規(guī)劃模式 Financial Planning Models Financial planning models are mathematical representations of the interrelationships among operating activities, financial activities, and other factors that affect the master budget. 財務(wù)規(guī)劃模式是企業(yè)營業(yè)活動，財務(wù)活動， 及其他因素間之關(guān)係的數(shù)學式，其可影響整 體預算。 套裝軟體 Software Software packages are now readily available to reduce the putational burden and time required to prepare budgets. 套裝軟體現(xiàn)已可降低編製預算時，計算上之負荷及編製的時間。 These packages assist managers to do sensitivity analysis. 套裝軟體可以協(xié)助管理人員作敏感性分析。 敏感性分析 Sensitivity Analysis Consider Hawaii Diving. What if some parameters in the budget model were to change? 基本假設(shè)改變時，結(jié)果將會如何變化？ For example, what if the selling price is expected to be $230 instead of $240? What are expected revenues? 1,100 $230 = $253,000 instead of $264,000 What if the materials cost is expected to increase to $ per pound instead of $. What
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