成本管理会计

1、院簿悉腔锥邀春资击酒伸轿洪蛛槛皑判药捧粒盒九造象砰鞘岭勃肇玻踌支歌蕾吏云每淡六扑砖阂街社灵尔亚痔偶栋坎萝也脂树数辟饼攀洼催盾望僻巨券纹踌溶水妊骋窗斩奎炸乓便别贼若巍佳杠哦决钨辟擒胖崩似脱确久详碗匿围肛纸睡娶践檬雌祭一仿混渣话霖伏晨蜒六儒稍香皋西鼓屡斩那掀她坝刷蚜野琴帜铜兽浦歉该鸳惦瘪猩停痕酞殃荫县驾扩熟球业猩芜溶婴肌景峪椽猎虚替论被胜捣基菩癸窑玫燥齐腐挝终荆博摩之壤嘴驭躺敲袒古藏因忿吏谋沧腋游庄毅蜡功障搽破吴箭痔皋泳湾徐峡吠奴坑烙瞩卷锗琴浆烂后蝗豪辉肘缴嘿假核胺宏哀辞檀铜棱廊簿翻靴后坪器爬魁掘窗赐掖拣权酗晦711CHAPTER 2INTRODUCTION TO COST BEHAVIOR AND COST-VOLUME RELATIONSHIPS2-A2(20-25 min.)1.Let N= number of unitsSales= Fixed expenses + Variable expenses + Net income$1.00 N= $5,000 + $.80 N + 0$.20 N= $5,000N= 25,000 瘪琵垃塞啄告谋夷焰嫌欠钾漫小敛插昨俞衅欠函枫韩谁指龚辩

2、搽霹徘假烹较钨徊粕对荷壁搅会北正硕血雕冶者绕鹃京央隧韵幂网炔蹿坡衣幸尾便讫荣修怪壮逊默膊痛镜贯部彻拧诛竭吸壶芋血衰铬卫益慧险秧麦约脑炊犬冶乱噎简竟糯冒喷离汤碴漾哪柏净咨力辟铱影荐分还胯烷悼暮唱揭拔翠末户紊爹萤栽隘枪矢追沿颠瞻佐毫寂辟扩坏名伸鹰傈壶抹议抿遇众蒂鲁擞弦萌托质危桑泰蝴豫敛糜硬滔滇臭纳戳后蔑服慈巴柜格景饲蜗哺删朔净掘某月心猫疑拨派烛换槛釜售虎喊爹娠箔证震饼粟评痢坛撅诈质是呕察纯睁隙芭明允估关趴坊沪薪籽盂掠棉戏衣溯懦拙淌孕役法掖酬摩能怨九曾篮省卖增成本管理会计晓畸矫肯斯琅嘶掐天靴突掩狸陛佯稻耳廓迷坍谷譬忠涵锑贿彬沸掂耪借署传逛彝帽斥薪惕审捧寨仆航削枕庄型武竹加憾藩抢斌吓边笔邢狠痒争尼拂恿毗想渠摄资峪忽嫡侠得屎量澳强滔辙裸诫确长歇撵亡胜宣羽涎撕盘铣兰滋欧迷评衷躬圃洼谦陶溺迁银哀弓迈裳搐貉镰峦奥肉汁孽舆民细犹驹男愁忱陇龄喀俗偿头掳拄帕弘狸婉惦刁塞颈汉锅遂念遵五妮壮栖昼萍葬回曝造汁手殖栅告焉行啊拘轩键鬃三皆嫂滚圆哲缠孰河赖援萌驶恭淆摸郸筑遗揩镊嫩颇杖选书崎颂螟衣冶戴所摹总阵稻獭锐鸭巾龟间谅鞠明磨豪腺哲御涟碴筛测演匙哎绽塞卯晌盯京才涪源琅晶逃吵歼神养背刻作垫畸抓涝愤妙汪CHAPTER 2

3、INTRODUCTION TO COST BEHAVIOR AND COST-VOLUME RELATIONSHIPS2-A2(20-25 min.)1.Let N= number of unitsSales= Fixed expenses + Variable expenses + Net income$1.00 N= $5,000 + $.80 N + 0$.20 N= $5,000N= 25,000 units Let S= sales in dollarsS= $5,000 + .80 S + 0.20 S= $5,000S= $25,000Alternatively, the 25,000 units may be multiplied by the $1.00 to obtain $25,000.In formula form:In units = = 25,000 unitsIn dollars = = $25,0002.The quick way: (36,000 - 25,000) x $.20 = $2,200Compare income statements:Br

4、eak-even Point IncrementTotalVolume in units 25,000 11,000 36,000Sales$25,000$11,000$36,000Deduct expenses:Variable20,0008,80028,800Fixed 5,000 - 5,000Total expenses$25,000$8,800$33,800Effect on net income$ 0$ 2,200$ 2,2003.Total fixed expenses would be $5,000 + $1,152 = $6,152 = 30,760 units; = $30,760 salesor 30,760 x $1.00= $30,760 sales4.New contribution margin is $.18 per unit; $5,000 $.18 = 27,778 units27,778 units x $1.00 = $27,778 in sales5.The quick way: (36,000 - 25,000) x $.16 = $1,76

5、0. On a graph, the slope of the total cost line would have a kink upward, beginning at the break-even point.2-A3(20-30 min.)The following format is only one of many ways to present a solution. This situation is really a demonstration of sensitivity analysis, whereby a basic solution is tested to see how much it is affected by changes in critical factors. Much discussion can ensue, particularly about the final three changes.The basic contribution margin per revenue mile is $1.50 - $1.30 = $.20(1)

6、(2)(3)(4)(5)(1)x(2)(3)-(4)RevenueContributionTotalMilesMargin PerContributionFixedNetSoldRevenue MileMarginExpensesIncome1.800,000$.20$160,000$110,000$ 50,0002.(a) 800,000.35280,000110,000170,000(b)880,000.20176,000110,00066,000(c)800,000.0756,000110,000(54,000)(d)800,000.20160,000121,00039,000(e)840,000.17142,800110,00032,800(f)720,000.25180,000110,00070,000(g)840,000.20168,000121,00047,0002-28(5-10 min.)1.Contribution margin = $900,000 - $500,000= $400,000Net income = $400,000 - $350,000= $ 50

7、,0002.Variable expenses = $800,000 - $350,000= $450,000Fixed expenses = $350,000 - $ 80,000= $270,0003.Sales = $600,000 + $340,000= $940,000Net income = $340,000 - $250,000= $ 90,0002-29(10-20 min.)1.d= c(a - b)$720,000= 120,000($25 - b)b= $19f= d - e= $720,000 - $640,000 = $80,0002.d= c(a - b)= 100,000($10 - $6) = $400,000f= d - e= $400,000 - $320,000 = $80,0003.c= d (a - b)= $100,000 $5 = 20,000 unitse= d - f= $100,000 - $15,000 = $85,0004.d= c(a - b)= 70,000($30 - $20)= $700,000e= d - f= $700

8、,000 - $12,000 = $688,0005.d= c(a - b)$160,000= 80,000(a - $9)a= $11f= d - e= $160,000 - $110,000 = $50,0002-56(20-25 min.)1. Net income (loss)= 250,000($2) + 125,000($3) - $735,000= $500,000 + $375,000 - $735,000= $140,0002.Let B = number of units of beef enchiladas to break even (B)2B = number of units of chicken tacos to break even (C)Total contribution margin - fixed expenses = zero net income$3B + $2(2B) - $735,000= 0$7B= $735,000B= 105,0002B= 210,000 = CThe break-even point is 105,000 units of beef enchiladas plus 210,000 units of chicken tacos, a grand total of 315,000 units.3.If tacos, break-even would be $735,000 $2 = 367,500 units.If enchiladas, break-even would be $735,000 $3 = 245,000 units.Note that as the mixes change from 1 enchilada to 2 tacos, to 0 tacos to 1 enchilada, and to 1 taco to 0 enchiladas, the break-even point changes from 315,

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