管理会计(双语)课后答案answer-chapter13

1、Chapter 13 Strategy, Balanced Scorecard, and Strategic Profitability Analysis1. Which of the following are two generic strategies described in the text that a company can use?a. Growth and product differentiationb. Price recovery and growthc. Product differentiation and cost leadershipd. Cost leadership and price recovery2. Reengineering is a key element ina. cost leadership strategy.b. price-recovery strategy.c. product-differentiation strategy.d. productivity measures.3. Which of the following

2、 is the most critical aspect of a successful reengineering process?a. Eliminating unnecessary activities and tasksb. Developing employee skillsc. Changing roles and responsibilitiesd. Working across functional lines to focus onthe entire business process4.The balanced scorecard gets its name froma.b.c.d.strategies.an attempt to provide short-run financial results with long-run financialan attempt to balance product quality and cost reduction.an attempt to match a companys poawbnili tcieas with t

3、he opportunities inthe marketplace to accomplish an overall objective.an attempt to balance financial and nonfinancial performance measures toevaluate both short-run and long-run performance in a single report.5. Creating value for customers describes which one of the four perspectives of the balanced scorecard?a. Financial perspectiveb. Customer perspectivec. Internal business processperspectived. Learning and growth perspective6. The analysis used for evaluating the success of a strategy throu

4、gh changes in operating income components uses actual results of the current year compared to a. budgeted results for the current year.b. actual results for the previous year.c. target amounts for the current year.d.budgeted results for the previous year.7. The growth in market share is used in calculating the net income effecta. of industry growth.b. of product differentiation.c. of cost leadership.d. of either cost leadershipor product differentiation, depending upon thestrategy chosen.8. The

5、following strategic analysis of profitability was prepared for the Corum Company:Income Statement Amounts in2008Revenue and Cost Effects of Growth Component in 2009Revenue and Cost Effects of Price-Recovery Component in 2009Cost Effect of Productivity Component in 2009Income StatementAmounts in2009(2)(3)(4)(5)Revenues$300,000$40,000 F$85,000 F-$425,000Costs240,00024,000 U34,000 U$8,000 U306,000Operating income$ 60,000$ 16,000 F$51,000 F$ 8,000 U$ 119,000$59,000 FChange in operating incomeThe mar

6、ket growth rate in the industry was 9 percent in 2009. Sales in 2009 were 17,000 units at $25 each. Corum sold 15,000 units at a unit-selling price of $20 in 2008.The effect of the industry market size factor for Corum Company in 2009 wasa. $5,200.b. $10,800.c. $12,240.d. $13,500.9. A discretionary cost can best be described by which of the following statements?a. The level of uncertainty of deviations of actual amounts from expected results is greater for discretionary costs than for engineered

7、 costs.b. Discretionary costs result from cause-and-effect relationships between outputs and inputs.c. Discretionary costs are added to or subtracted from in a step fashion.d. Discretionary costs are variable costs incurred in relation to capacity issues.10.Many companies have tried to downsize in an attempt to eliminatea. inefficiencies and waste associated with non-value-added costs.b. their unused capacity.c. costs associated with both direct and indirect labor.d. costs through using informat

8、ion technology.SOLUTIONS1. c2. a3. d4. d5. c6. b7. d8. b9. a10. bQuestioncalculations8.15,000 units sold in 2008 9% growth = 1,350 unit increase due to market sizegrowth17,000 -15,000 = 2,000 increase in unit sales$16,000 1,350 / 2000 = $10,8003 、通过活动，使学生养成博览群书的好 、习惯。B比率分析法和比较分析法不能测算出各因素的影响程度。VC采用约当产量比例法，分配原材料费用与分配加工费用所用的完工率都是一致的。XC采用直接分配法分配辅助生产费用时，应考虑各辅助生产车间之间相互提供产品或劳务的情况。错C产品的实际生产成本包括废品损失和停工损失。VC成本报表是对外报告的会计报表。XC成本分析的首要程序是发现问题、分析原因。XC成本会计的对象是指成本核算。xC成本计算的辅助方法一般应与基本方法结合使用而不单独使用。VC成本计算方法中的最基本的方法

9、是分步法。XD当车间生产多种产品时，“废品损失”、“停工损失”的借方余额，月末均直接记入该产品的产品成本 中。xD定额法是为了简化成本计算而采用的一种成本计算方法。xF “废品损失”账户月末没有余额。VF废品损失是指在生产过程中发现和入库后发现的不可修复废品的生产成本和可修复废品的修复费用。XF分步法的一个重要特点是各步骤之间要进行成本结转。（V）G各月末在产品数量变化不大的产品，可不计算月末在产品成本。错G工资费用就是成本项目。（X ）G归集在基本生产车间的制造费用最后均应分配计入产品成本中。对J计算计时工资费用，应以考勤记录中的工作时间记录为依据。（V）J简化的分批法就是不计算在产品成本的分批法。（X ）J 简化分批法是不分批计算在产品成本的方法。对J加班加点工资既可能是直接计人费用，又可能是间接计人费用。VJ 接生产工艺过程的特点，工业企业的生产可分为大量生产、成批生产和单件生产三种， XK可修复废品是指技术上可以修复使用的废品。错K可修复废品是指经过修理可以使用，而不管修复费用在经济上是否合算的废品。XP品种法只适用于大量大批的单步骤生产的企业。xQ企业的制造费用一定要通过“制造费用”科目核算。XQ企业职工的医药费、医务部门、职工浴室等部门职工的工资，均应通过“应付工资”科目核算。XS生产车间耗用的材料，全部计入“直接材料”成本项目。XS适应生产特点和管理要求，采用适当的成本计算方法，是成本核算的基础工作。（X）W完工产品费用等于月初在产品费用加本月生产费用减月末在产品费用。对Y “预提费用”可能出现借方余额，其性质属于资产，

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