成本管理会计第八章习题参考答案
成本会计第八章习题答案
成本会计第⼋章习题答案9、某⼯业企业甲种产品的原材料在⽣产开始时⼀次投⼊，产品成本中的原材料费⽤所占⽐重很⼤，⽉末在产品按其所耗原材料费⽤计价。
其8⽉初在产品费⽤为3000元；该⽉⽣产费⽤为原材料12000元，⼯资及福利费3300元，制造费⽤6000元。
该⽉完⼯产品450件，⽉末在产品300件。
要求：计算该⽉甲种产品的完⼯产品成本和⽉末在产品成本并编制产品完⼯⼊库的会计分录。
原材料费⽤分配率=（3000+12000）/（450+300）=20⽉末在产品成本=300*20=600（元）完⼯产品成本=450*20+3300+6000=18300（元）借：库存商品18300贷：⽣产成本——基本⽣产成本——甲产品——材料费⽤9000——制造费⽤6000——⼯资及福利费330010、某产品经两道⼯序完⼯，完⼯产品⼯时定额为40⼩时，第⼀⼯序为30⼩时，第⼆⼯序为10⼩时。
每道⼯序在产品⼯时定额（本⼯序部分）按本⼯序⼯时定额的50%计算。
要求：计算该产品第⼀、⼆两道⼯序在产品的完⼯率。
第⼀道⼯序完⼯率=（30*50%）/40=37.5%第⼆道⼯序完⼯率=（30+10*50%）/40=87.5%11、某产品某⽉初在产品和本⽉发⽣的⼯资及福利费共为6000元；该产品该⽉份完⼯要求:采⽤约当产量⽐例法，分配计算该产品的完⼯产品和⽉末在产品的⼯资及福利费。
在产品约当产量=2000*37.5%+1000*87.5%=1625（件）⼯资及福利费分配率=6000/（1375+1625）=2完⼯产品应负担的⼯资及福利费=1375*2=2750（元）在产品应负担的⼯资及福利费=1625*2=3250（元）12、某产品的原材料随着⽣产进度陆续投⼊，其完⼯产品和各⼯序的消耗定额，在产品在本⼯序的消耗定额按50%计算。
该⽉初在产品原材料费⽤为2610元，本⽉原材料费⽤为4890元。
该⽉完⼯产品1860件。
要求：(1)按原材料投⼊的程度计算各⼯序在产品的完⼯率和该产品的⽉末在产品约当产量。
《成本管理会计》课后练习答案
《成本管理会计》课后练习答案王立彦刘志远主编第三章练习二：甲产品定额成本=1000*23=23000 元乙产品定额成本=450*45=20250 元丙产品定额成本=800*18-3400=11000 元A材料的分配率=（7905*7）/（23000+20250+11000）=55335/54250=1.02甲产品分配A材料计划成本=23000*1.02=23460 元乙产品分配A材料计划成本=20250*1.02=20655 元丙产品分配A材料计划成本=11000*1.02=11220 元甲产品A材料成本差异=23460*（-3%）=-703.8 元乙产品A材料成本差异=20655*（-3%）=-619.65 元丙产品A材料成本差异=11220*（-3%）=-336.6 元会计分录：借：基本生产成本——甲产品 22756.2——乙产品 20035.35——丙产品 10883.4贷：原材料——A材料 55335材料成本差异1660.05练习四：一次交互分配法：交互分配率（此题可不计算交互分配率，直接用比例来分配）甲车间交互分配率＝10000/100%＝100乙车间交互分配率＝88000/100％＝880交互分配甲车间交互分配后的成本＝10000+88000*10％-10000*20％＝16800元乙车间交互分配后的成本＝88000+10000*20％-88000*10％＝81200元对外分配第一基本车间的成本＝16800÷（40％+40％）*40％+81200÷（50％+40％）*50％＝8400+45111.11＝53511.11元第二基本车间的成本＝16800÷（40％+40％）*40％+81200÷（50％+40％）*40％＝8400+36088.89＝44488.89（元）代数分配法设：甲车间的单位成本为X元，乙车间的单位成本为Y元。
建立方程组：10000+10％*Y＝100％*X88000+20％*X＝100％*Y解得：X＝19183.67Y＝91836.73第一基本车间的成本＝40％*19183.67+50％*91836.73＝7673.468+45918.365＝53591.833元第二基本车间的成本＝40％*19183.67+40％*91836.73＝7673.468+36734.692＝44408.16元练习五：（1）完工率第一道工序完工率＝280/（280+196+224）＝40％第二道工序完工率＝（280+196）/（280+196+224）＝68％第三道工序完工率＝（280+196+224）/（280+196+224）＝100％（2）约当产量250*40％+150*68％+198*100％＝400（3）分配分配率＝（1922+2278）/（1000+400）＝3完工产品的原材料费用＝1000*3＝3000月末在产品的原材料费用＝400*3＝1200练习六：1. 借：原材料 300000应交税金——应交增值税（进项税额） 51000贷：银行存款 351000 2. 借：基本生产成本——A产品 60000——B产品 40000制造费用——基本车间 2000管理费用 1000贷：原材料 1030003. 借：基本生产成本——A产品 22800——B产品 17100制造费用——基本车间 4560管理费用 15960销售费用 5700贷：应付职工薪酬 661204. 借：待摊费用 12000贷：银行存款 12000借：制造费用——基本车间 2000贷：待摊费用 20005. 借：制造费用——基本车间 600贷：低值易耗品 6006. 借：制造费用——基本车间 22000管理费用 4000贷：累计折旧 260007. 借：辅助生产成本——供气 325.2辅助生产成本——修理 630制造费用——基本车间 12804管理费用 1510.8贷：辅助生产成本——修理 8130辅助生产成本——供气 71407500+300*Y＝500*X6800+20*X＝3400*YX=16.26 Y=2.18. 借：基本生产成本——A产品 25200基本生产成本——B产品 18764贷：制造费用——基本车间 43964制造费用分配率=43964/35000=1.26A产品直接材料生产费用=14000+60000=74000 （14000见表3）A产品直接材料约当产量=200+100=300A产品直接材料单位成本=246.67A产品完工产品直接材料总成本=246.67*200=49334元其他略第四章练习四：（1）1月份微芯片的单位装配成本＝（720000+760000）/10000＝148（2）直接材料的约当产量＝10000加工成本的约当产量＝9000+1000*50％＝9500单位产品的直接材料成本＝720000/10000＝72单位产品的加工成本＝760000/9500＝802月份微芯片的单位装配成本＝72+80＝152（3）2月份只有9000件完工，加工成本的完工率为50％练习五（1）完工在产品（约当产量）（Kg）总约当产量化工原料P 35000 465000 500000 化工原料Q 35000 0① 35000 加工成本 35000 465000*2/3=310000 345000②①因3/4 >2/3，所以在产品未投入Q原料②345000=35000+465000*2/3=35000+310000（2）约当单位成本化工原料P 250000/500000=0.5化工原料Q 70000/35000=2加工成本 135000/345000=0.39137月份完工产品成本=0.5*35000+2*35000+0.3913*35000=100695.5 元7月份在产品成本=0.5*465000+0+0.3913*310000=353803 元练习六（1）直接材料 20+80=100单位加工成本 20*60%+20*40%+（90-20）*100%+10*70%=97单位（2）约当单位成本（元）加权平均法直接材料（460000+2000000）/100=24600加工成本（120000+935000）/97=10876.288710月份完工产品成本=24600*90+10876.2887*90=3192865.983 元10月份在产品成本=24600*10+10876.2887*7=322134.0209 元第六章1.税前利润=30000*（60-30-10）-20000=580000元贡献毛益总额=30000*（60-30-10）=600000元单位贡献毛益=60-30-10=20元贡献毛益率=（20/60）*100%=33.33%单位变动成本率=（40/60）*100%=66.67%2.销售量=84000/6=14000件单价=6/0.4=15元固定成本=15*14000-84000-18000=108000元计划年度保本销售量=108000/（15-6）=12000件计划年度利润=14000*（1+15%）*（15-6）-108000=36900元3.变动成本法完全成本法单位成本（18000+13500+5000）/4500=8.11 （18000+13500+5000+8500）/4500=10 期末存货（4500-3600）*8.11=7299 （4500-3600）*10=9000税前利润 3600*（18-8.11-9000/4500）-（8500+4500）=154043600*（18-10）-（9000/4500）*3600-4500=17100 4.变动成本法下的损益表完全成本法下的损益表215000=1.5*110000+5000031200=215000/110000*（110000-94000）182000=1.5*88000+50000第七章1普通车床总成本=8000+5*36000=180000高效车床=60000+5*21000=165000应选用高效车床2.目标函数 10X+6Y=S约束条件 100≤X≤300 100≤Y≤300当X=300,Y=300时利润最大，S=10*300+6*300=3000+1800=48003.差量成本=【（5+2+1）- 9】*8000=-8000元< 0 应该自制最高价格=5+2+1=8元4.最低竞标报价为0.287+0.07*0.3=0.308元7月竞标价=0.55元（机会成本）第八章2.NCF0=50000+12000=62000 元NCF1—4=80000-60000+10000=30000 元NCF5=30000+12000=42000 元NPV=30000*(PA/A,20%,5)+12000*(P/F,20%,5)-62000=30000*2.991+12000*0.402-62000 =89730+4824-62000=32554 >0方案可行3.每年会计利润增长=20000-50000/5=10000 元每年NCF=20000 元回收期=50000/20000=2.5 年NPV=20000*(PA/A,15%,5)-50000=20000*3.352-50000=67040-50000=17040 元NPV1=20000*(PA/A,25%,5)-50000=20000*2.689-50000=3780NPV2=20000*(PA/A,30%,5)-50000=20000*2.436-50000=-1280IRR=25%+(30%-25%)*3780/(3780+1280)=28.735%4.NCF1=100000*(6-2.4)-100000*6*0.05-100000=360000-30000-100000=230000NCF2=250000*(6-2.4)-250000*6*0.05-60000=900000-75000-60000=765000NCF3=500000*(6-2)-500000*6*0.05-40000=2000000-150000-40000=1810000NCF4=500000*(6-2)-500000*6*0.05-40000=2000000-150000-40000=1810000NCF5-8=500000*(5-2)-500000*5*0.05-40000=1500000-125000-40000=1335000NPV=230000*(P/F,20%,1)+ 765000*(P/F,20%,2)+ 1810000*(PA/A,20%,2) *(P/F,20%,2)+ 1335000*(PA/A,20%,4) *(P/F,20%,4)=230000*0.833+ 765000*0.694+ 1810000*1.528 *0.694+ 1335000*2.589 *0.482=191590+530910+1919381.92+1665943.83=4307825.75 元税后NPV=230000*65%*(P/F,12%,1)+ 765000*65%*(P/F,12%,2)+ 1810000*65%*(PA/A,12%,2) *(P/F,12%,2)+ 1335000*65%*(PA/A,12%,4) *(P/F,12%,4)=149500*0.893+497250*0.797+1176500*1.69*0.797+867750*3.037*0.636=133503.5+396308.25+1584663.145+1676086.893=3790561.788 元5.使用旧设备现值总成本A1=8500-1750*(P/F,12%,5)+2150*(PA/A,12%,5)=8500-992.25+7750.75=15258.5使用新设备现值总成本A2=13750-2500*(P/F,12%,5)+850*(PA/A,12%,5)=13750-1417.5+3064.25=15396.75A1<A2 应继续使用旧设备第十一章2.12月销售额=6000/30%=20000元3月底应收销货款=40000*30%=12000元第一季度预计现金收入表预计销售金额 100000期初应收账款 6000预计现金收入 88000现金收入合计 940003.4.直接材料预算制造费用预算其他略第十二章1.甲产品单位标准成本=200*0.5+180*（24000/40000）+180*（30000/40000）=100+108+135 =343乙产品单位标准成本=150*1.5+160*0.6+160*0.75=225+96+120=441丙产品单位标准成本=80*2+200*0.6+200*0.75=160+120+150=4302.A产品材料约当产量=300+200*10%=320B产品材料约当产量=100*90%+400+100*10%=500C产品材料约当产量=200*90%+200=380甲部门材料标准成本=320*3+500*6+380*9=960+3000+3420=7380甲部门材料数量差异=6000-7380=-1380甲部门材料实际价格=5850/（5400/3）=3.25元甲部门材料价格差异=（3.25-3）*2000=500A产品直接人工约当产量=300+200*50%=400B产品直接人工约当产量=100*50%+400+100*50%=500C产品直接人工约当产量=200*50%+200=300甲部门直接人工标准总工时=400*2+500*3+300*2.5=800+1500+750=3050甲部门直接人工效率差异=（3500-3050）*4=1800甲部门直接人工实际工资率=14200/3500=4.06元/小时甲部门直接人工价格差异=（4.06-4）*3500=210变动制造费用效率差异=（3500-3050）*2=900变动制造费用实际分配率=10000/3500=2.86元变动制造费用耗费差异=（2.86-2）*3500=3010固定制造费用开支差异=15500-16000=-500固定制造费用效率差异=（3500-3050）*4=1800固定制造费用生产能力差异=（4000-3500）*4=2000本题说明：原题所给的条件不够，无法完成制造费用成本差异分析，故本题增加一个已知条件，甲部门制造费用实际发生额25500，其中固定性制造费用15500，变动性制造费用10000。
成本管理会计学课后答案乐艳芬2010版本
成本管理会计学课后计算题答案（2010-2011学年第一学期）第一章成本管理会计概述案例题：上年产量=上年销售量+上年年末数量-上年年初数量=100000+30000-10000=120000上年单位成本=1020000÷120000=8.5美元/件今年产量=今年销售数量+今年年末数量-今年年初数量=100000+20000-30000=90000今年单位成本=909000÷90000=10.1美元/件第三章制造业成本核算的基本原理习题一本年耗用直接材料成本=年初直接材料存货成本+本年采购直接材料-年末存货成本=15+325-20=320直接人工成本=100制造费用=厂房和设备折旧+车间管理人员薪金+机器设备维修成本+动力费用+车间管理人员薪金=80+35+10+30+60=215元本期总计制造费用=本年耗用的直接材料成本+直接人工成本+制造费用=320+100+215=635元完工产品成本=年初在产品成本+本期投入产品成本-年末在产品成本=10+635-5=640元习题二原材料采购成本=585000元生产耗用的直接材料=期初原材料成本+本期发生额-期末余额=64500+585000-58500=591000元当年发生的生产费用总额=期末在产品成本+本期发生额-期初在产品成本=40500+1333500-33000=1341000元生产中发生的直接人工=生产成本-直接材料-制造费用=1341000-591000-441000=309000元完工产品成本=库存商品本期发生额=1333500主营业务成本=库存商品的销售额=库存商品期初余额+本期发生额-期末余额=142500+1333500-180000=1296000元存货总额=原材料+在产品+库存商品=58500+40500+180000=279000习题三：1、在产品按定额成本计价在产品成本：直接材料成本=5千克/件×4元/千克×2000件=40000元直接人工成本=2.50小时/件×3.20元/小时×2000件=12800元制造费用=2.50小时/件×1.10元/小时×2000件=4400元在产品成本=40000元+12800元+4400元=57200元完工产品成本=起初在产品成本+本期投入产品成本-在产品成本=28000+12000+4000+16400+60000+20000-57200=2308002、采用定额比例法分配（1）完工产品原材料定额：8000件×5千克/件×4元/千克=160000元在产品原材料定额：2000件×5千克/件×4元/千克=40000元材料分配率=（28000+164000）÷（160000+40000）=0.96完工产品应分配：160000×0.96=153600在产品应分配成本：40000×0.96=38400（2）完工产品直接人工定额:8000件×2.5小时/件×3.20元/小时=64000元在产品直接人工定额：2000件×2.5小时/件×3.20元/小时×80%=12800元直接人工分配率=（12000+60000）÷（64000+12800）=0.9375完工产品分配成本：64000×0.9375=60000元在产品应分配成本：12800×0.9375=12000（3）完工产品制造费用定额：8000件×2.50小时/件×1.10元=22000元在产品制造费用定额：2000件×2.50小时/件×1.10元×80%=4400元制造费用分配率：（4000+20000）÷（22000＋4400）≈0.909完工产品应负担制造费用：22000×0.909=20000元在产品应负担制造费用：4400×0.909=4000元（4）完工产品成本=153600+60000+20000=233600元在产品成本=38400+12000+4000=54400元习题四：1、完工程度第一道工序完工率=（24×50%）÷（24+30+6）=20%第二道工序完工率=（24+30×50%）÷（24+30+6）=65%第三道工序完工率=（24+30+6×50%）÷（24+30+6）=95%2、约当产量第一道工序=200件×20%=40件第二道工序=400件×65%=260件第三道工序=120件×95%=114件在产品约当产量=40件+260件+113件=414件3、分配产品成本（1）分配直接材料分配率=（4500+37590）÷（2086+200+400+120）=15元/件完工产品应负担成本=2086件×15元/件=31290元在产品应负担成本=（200+400+120）×15元/件=10800元（2）分配直接人工分配率=（2070+12930）÷（2086+414）=6元/件完工产品应负担成本=2086件×6元/件=12516元在产品应负担成本=414×6元/件=2484元（3）分配直接材料分配率=（1242+8758）÷（2086+414）=4元/件完工产品应负担成本=2086件×4元/件=8344元在产品应负担成本=414×4元/件=1656元（4）完工产品成本=31290+12516+8344=52150元在产品成本=10800+2484+1656=14940元习题五：1、计算投料程度第一道工序投料程度=120×50%=30%第二道工序投料程度=（120+80×50%）÷（120+80）=80% 2、各工序约当产量第一道工序约当产量=2800×30%=840件第二道工序约当产量=1800×80%=1440件在产品约当产量=840件+1440件=2280件3、分配率=（5220+9780）÷（3720＋2280）=2.5完工产品应负担成本=3720×2.5=9300元在产品应负担成本=2280×2.5=5700元习题六1、采用加权平均法（1）直接材料分配率=（5000+29800）÷（210+80）=120完工产品应负担成本=210×120=25200在产品应负担成本=80×120=9600（2）直接工资分配率=（416+6084）÷（210+80×50%）=26完工产品应负担成本=210×26=5460元在产品应负担成本=80×50%×26=1040元（3）制造费用分配率=（176+3744）÷（210+80×50%）=15.68完工产品应负担成本==210×15.68=3292.8元在产品应负担成本=80×50%×15.68=627.2元在产品成本=9600+1040+627.2=11267.2完工产品成本=25200+5460+3292.8=33952.8完工产品单位成本=33952.8÷210=161.682、采用先进先出法（1）原材料原材料完工产品的约当产量=原材料期初在产品在本月的投料程度+本月投入本月完工产品的投料程度=0+（250-80）=170件原材料月末在产品的约当产量=80件×100%=80件原材料分配率=本月投入原材料成本÷（完工产品的约当产量+期末在产品的约当产量）=29800÷（170+80）=119.20完工产品应负担原材料成本=170×119.20=20264在产品应负担原材料成本=80×119.20=9536（2）直接人工直接人工完工产品的约当产量=直接人工期初在产品在本月的完工程度+本月投入本月完工产品的完工程度=40×（1-40%）+（250-80）=194直接人工在产品的约当产量=80×50%=40直接人工分配率=6084÷（194+40）=26完工产品应负担人工成本=194×26=5044在产品应负担人工成本=40×26=1040（3）制造费用制造费用完工产品的约当产量=40×（1-40%）+（250-80）=194制造费用在产品的约当产量=80×50%=40制造费用分配率=3744÷（194+40）=16完工产品应负担制造费用=194×16=3104在产品应负担制造费用=40×16=640（4）在产品成本=9536+1040+640=11216完工产品成本=（期初在产品成本）+（本期投入产品成本）-（在产品成本）=（5000+416+176）+（29800+6084+3744）-11216=34004案例题P69本期完工产品成本=消耗原材料总额+消耗的人工总额+消耗的制造费用总额-年末在产品成本=（905000-230000）+（550000+850000）-157500=1917500元约翰犯了三个错误：1、将营业费用和期间费用算作成本；2、混淆了当期费用和完工产品之间的关系单位产品成本=1917500元÷（3000+10000）=147.5元/个产成品单位成本=442500元÷3000个=147.5元/个约翰犯的第三个错误：3、会计计算的年末存货成本是正确的，用销售数量而不是生产数量确定产品单位成本；本期利润=收入-成本-费用=3053000元-147.5×1000-353000-660000=565000元净利润=毛利润-所得税=565000×（1-30%）=395500元第四章分批成本法业务题：习题一：熟悉制造费用的分配1、按定额工时分配该月份的制造费用甲产品定额工时=200件×5小时/件=1000小时乙产品定额工时=100件×4小时/件=400小时分配率=4480元÷（1000+400）小时=3.2元/小时甲产品应分配制造费用=3.2×1000=3200元乙产品应分配制造费用=3.2×400=1280元2、按预定分配率分配该月份的制造费用预定分配率=62100元÷（1800×5+1200×4）=4.5甲产品应分配费用=4.5×200×5=4500元乙产品应分配费用=4.5×100×4=1800元习题二：练习产品成本计算的分批法（1）本月人工费用分配率=18700÷(1240+1660+500)=5.5#101:1240×5.5=6820#201:1660×5.5=9130#301:500×5.5=2750本月制造费用分配率=20400÷(1240+1660+500)=6#101:1240×6=7440#201:1660×6=9960#301:500×6=3000（2）101#产品成本=8台成本+12台成本=8台计划成本+（1月份投入成本+2月份投入成本-8台计划成本+3月份投入成本）=（1月份成本+2月份成本+3月份成本）=12000+38000+2200+8800+1980+6020+20000+6820+7440=103260101产品单位成本=103260÷20=5163本月完工12台成本=1月份投入成本+2月份投入成本-8台计划成本+3月份投入成本=103260-27600-7100-6160=62400元201#完工产品成本=（9300+1060+1100+15000+9130+9960）=45550单位成本=45550÷30=1518.3（3）借：库存商品——A产品62400——B产品45550贷：生产成本——基本生产成本107950习题三成本计算的简化分批法采用简化分批法，要累积三个数字：累积制造费用、累积每个批次产品的总工时、累积全部批次的总工时，要注意简化分批法只和分配间接费用有关系1、直接材料成本的分配（1）701七月份投产，八月全部完工，原材料成本=12400+10600=23000元（2）702原材料成本七月投入30800元，一次性投入，完工3件的成本=30800元÷8件×3件=11550元（3）703投入原材料25000元2、累积工时的计算701累积工时=1020+1780=2800702累积工时=4140+5560=9700703累积工时=1200各批次累积生产工时=2800+9700+1200=13700小时3、直接人工的分配累积工资薪酬=24800+36850=61650元工资薪酬的累积分配率=61650÷13700=4.5元/小时701应负担工资薪酬=2800×4.5= 12600元702完工的3件产品应负担工资薪酬=6800×4.5= 30600元703未完工，不计算4、制造费用的分配累积工资薪酬=27920+48800=76720元工资薪酬的累积分配率=76720÷13700=5.60元/小时701应负担工资薪酬=2800×5.60 = 15680元702完工的3件产品应负担工资薪酬=6800×5.6= 38080元703未完工，不计算5、701完工产品成本=23000+12600+15680= 51280元单位成本=51280÷12=4273.33702 3件完工产品成本=11550+30600+38080= 80230元3件完工产品的单位成本= 80230÷3 = 26743.33案例题（1）预算间接成本分配率= 1300000÷ 5000000 = 2.60（2）毛利率 = 营业收入÷专业人工成本 = 20000000 ÷ 5000000 = 400 % （3）专业人工数量计算：主管：200 × 3 = 600合伙人：100 × 16 = 1600一般咨询人员: 50 × 40 = 2000其他人员：30 × 160 = 4800直接成本合计：600+1600+2000+4800= 9000间接成本= 9000 × 2.60 = 23400总成本= 9000 + 23400 = 32400元毛收入 = 32400 ÷（1 – 10%）= 36000元第五章分步法练习一：练习逐步结转分步法解析：本题考查内容是逐步结转分步法下，分别按照加权平均法和平行结转分步法计算，由于不同方法造成的不同的产品成本计算结果。
管理会计习题集答案(第八章)
第八章长期投资决策分析参考答案1、解：FV4=200×F/P，14%，4+250×F/P，14%，3+300×F/P，14%，1=200×1.689+250×1.482+300×1.140=1050.3（万元）解：PV0=40 000+20 000×P/F，12%，1+25000×P/A，12%，3×P/F，12%，1+30 000×P/F，12%，52、=40 000+20 000×0.893+25000×2.402×0.893+30 000×0.567 =128 495（元）3、解：（1）FV3=2000×F/A，12%，3 =2000×3.374=6748（万元）（2）A=6748/（P/A，12%，7）=6748/4.564=1478.5276（万元）4、解：（1）FV A8=240×F/A，6%，6=240×6.975=1674（元）（2）PV A0=240[P/A，6%，8－P/A，6%，2]=240×[6.210－1.833]=1050.48（元）5、解：折旧=（120 000－6 000）/6=19 000（元）（1）NPV=－120 000+32 000×P/A，14%，6+6000×P/F，14%，6=－120 000 +32 000×3.889+6000×0.456 =+7184（元）＞0（2）PI=（120000+7184）/120 000=1.06（3）i1=16% NPV=+380 i1=17% NPV=－2812 ∴IRR=16.12%（4）PP（静）=120000/32000=3.75（年）（5）ARR=13000/[（120000+6000）/2 ] ×100%=20.63%6、解：（1）继续使用旧设备相关项目计算如下：旧设备重置成本=12 000元年折旧额=12 000/6= 2 000（元）折旧费对所得税的影响现值=2000×40%×P/A，10%，6=3484.24（元）其他运行成本现值=8000×（1－40%）×P/A10%，6 =48000×4.355=20904（元）平均年成本（UA V）= 12 000 －34 84.24 +20904P/A10%，6= 29419.76 ÷4.355 =6755.40 （元）（2）更新为新设备新设备购置成本= 40 000（元）预计残值收回现值=2 000×P/F10%，8 =2 000×0.467=933（元）年折旧额=（40 000－2000）/8= 4750（元）折旧费对税收的影响的现值4750×40%×P/A，10%，8=10136.61（元）其他运行成本现值=6000×（1－40%）×P/A10%，8 =19205.64（元）平均年成本（UA V）= 40 000 －933－10 136.31 + 19205.64P/A10%，8= 48136.33 ÷5.335 = 9022.91（元）由上述计算可知，更新设备的平均年成本高于继续使用旧设备的平均年成本，所以不应该更新设备。
管理会计第八章课后习题答案
第八章答案1、答案:（1）直接材料成本差异：材料价格差异=实际数量×（实际价格—标准价格）=（800×0.11）×（140—150）=—880（元）材料数量差异=（实际数量—标准数量）×标准价格=（800×0.11—800×0.1）×150=1200（元）直接材料成本差异=价格差异+数量差异=（—880）+1200=320（元）由于材料实际价格低于标准价格，使材料成本核算下降880元；由于材料实际数量高于标准数量，使材料成本上升1200元，两者相抵，直接材料成本净上升320元，为不利差异。
（2）直接人工成本差异：工资率差异=实际工时×（实际工资率—标准工资率）=（800×5.5）×（3.9—4）=—440（元）人工效率差异=（实际工时—标准工时）×标准工资率=（800×5.5—800×5）×4=1600（元）直接人工成本差异=工资率差异+人工效率差异=（—440）+1600=1160（元）由于实际工资率低于标准工资率，使直接人工成本下降440元；由于实际工时高于标准工时，使直接人工成本上升1600元。
两者相抵，直接人工成本净上升1160元，为不利差异。
（3）变动制造费用差异：变动费用耗费差异=实际工时×（变动费用实际分配率—变动费用标准分配率）=（800×5.5）×（）=—1280（元）变动费用效率差异=（实际工时—标准工时）×变动费用标准分配率=（800×5.5—800×5）×1.2=480（元）变动制造费用差异=变动费用耗费差异+变动费用效率差异（—1280+480）=—800（元）由于变动费用实际分配率低于变动费用标准分配率，使变动制造费下降1280元，由于实际工时高于标准工时，使变动制造费用上升480元。
成本管理会计期末复习题及答案第八章作业成本计算与管理.ls
成本管理会计期末复习题及答案第八章作业成本计算与管理. ls一、单选题（共 1 11 题，4 34 分）1 1 、作业基础成本法适用与具有以下特征的企业A、间接生产费用比重较小B、作业环节较少C、直接生产费用比重较小D、产品品种较少正确答案：C 2 2 、作业基础成本法的缺陷有A、实施成本较高B、实施效果较差C、成本决策相关性较弱D、间接费用的分配与产出量相关性较弱正确答案：A 3 3 、作业基础成本法与传统成本法的区别之一是作业基础成本法A、存在较多的同质成本库B、存在较少的同质成本库C、间接费用分配基础不一定是成本动因D、成本决策相关性较弱正确答案：A 4 4 、销售成本和调运成本不包括A、执行销售订单成本B、装运成本C、编制商品销售价目表D、材料采购正确答案：D 5 5 、作业成本法所采用的成本动因A、不考虑辅助作业B、只考虑某些生产作业C、将作业与产品直接联系在一起D、将作业与产品间接联系在一起正确答案：C 6 6 、与数量相关的动因不包括A、产量B、直接人工工时C、机器工时D、生产工人人数正确答案：D 7 7 、作业成本计算法把企业看成为最终满足顾客需要而设计的一系列( ( ) ) 的集合。
A、契约B、作业C、产品D、生产线正确答案：B 8 8 、在现代制造业中 ,( ) )的比重极大地增加, , 结构也彻底发生了改变。
A、直接人工B、直接材料C、间接费用D、期间费用正确答案：C 9 9 、服务于每批产品并使每一批产品都受益的作业是( ( ) ) 。
A、专属作业B、不增值作业C、批别动因作业D、价值管理作业正确答案：C 10 、作业成本计算法下的成本计算程序, , 首先要确认作业中心, , 将( ( ) ) 归集到各作业中心。
A、资源耗费价值B、直接材料C、直接人工D、制造费用正确答案：A11 、采购作业的作业动因是( ( ) ) 。
A、采购次数B、采购批量C、采购数量D、采购员人数正确答案：A二、多选题（共 6 6 题，8 18 分）1 1 、作业基础成本法适用于具有以下特征的企业A、间接生产费用比重较大B、企业规模大、产品品种多C、作业环节多且易辨认D、生产准备成本较高E、计算机技术较高正确答案：ABCDE 2 2 、作业基础成本法的兴起和运用与以下新的制造环境密切相关A、专业化生产B、电脑辅助设计C、弹性制造系统D、适时制生产方式E、自动化生产正确答案：BCDE 3 3 、成本动因的选择应遵循以下原则A、因果关系B、受益性C、合理性D、全面性正确答案：ABC 4 4 、作业基础成本计算制度相对于产量基础成本计算制度而言具有以下特点A、建立众多的间接成本集合B、同一个间接成本集合中的间接成本是基于同一个成本动因所驱动C、间接成本的分配应以成本动因为基础D、不同集合之间的间接成本缺乏同质性正确答案：ABCD5 5 、下列有关产量基础成本计算制度表述正确的是A、以人工成本、人工工时等作为间接费用分配的基础B、往往会夸大高产量产品的成本,而缩小低产量产品的成本C、整个工厂仅有一个或几个间接成本集合(如制造费用、辅助生产等),他们通常缺乏同质性D、主要适用于产量是成本主要驱动因素的传统加工业正确答案：ABCD 6 6 、下列各项中, , 属于直接成本的是A、构成产品实体的原材料B、车间照明用电费C、车间生产工人工资D、车间管理人员工资正确答案：AC三、判断题（共 6 16 题，8 48 分）1 1 、企业的生产过程既是作业消耗资源、产品消耗作业的过程, , 又是产品价值的形成过程正确答案：错误 2 2 、成本动因是驱动或产生成本、费用的各种因素, , 它通常可分为两种: : 资源动因和作业动因正确答案：正确 3 3 、作业动因是将作业中心的成本分配到产品或劳务的标准, , 它反映了作业中心对资源的耗用情况。
成本会计第八章测试卷及答案
《成本会计第八章测试卷及答案》一、单选题（每题 2 分，共 20 题）1. 成本报表属于（）。
A. 对外报表B. 对内报表C. 既是对内报表，又是对外报表D. 对内还是对外，由企业决定2. 以下不属于成本报表的是（）。
A. 商品产品成本表B. 主要产品单位成本表C. 现金流量表D. 制造费用明细表3. 成本报表分析中，最常用的方法是（）。
A. 比较分析法B. 比率分析法C. 因素分析法D. 趋势分析法4. 商品产品成本表可以反映可比产品与不可比产品的（）。
A. 实际产量B. 单位成本C. 本月总成本D. 以上都是5. 可比产品成本降低额与可比产品成本降低率之间的关系是（）。
A. 成反比B. 成正比C. 同方向变动D. 无直接关系6. 影响可比产品成本降低率变动的因素是（）。
A. 产品产量B. 产品单位成本C. 产品品种结构D. 产品价格7. 对可比产品成本降低率不产生影响的因素是（）。
A. 产品品种比重B. 产品单位成本C. 产品产量D. 累计实际总成本8. 主要产品单位成本表的“历史先进水平”一般是指（）。
A. 本企业历史上单位成本最低年度的实际平均单位成本B. 本企业历史上单位成本最低年度的实际单位成本C. 国内同类产品单位成本最低年度的实际平均单位成本D. 国内同类产品单位成本最低年度的实际单位成本9. 成本报表的编制要求是（）。
A. 数字准确、内容完整、报送及时B. 数字准确、内容真实、格式统一C. 数字完整、内容真实、报送及时D. 数字连贯、内容完整、报送及时10. 连环替代法是用来计算（）。
A. 相关指标变动对综合指标影响程度B. 各因素变动对综合指标影响程度C. 各因素变动对个别指标影响程度D. 相关指标变动对个别指标影响程度11. 在成本分析中，将本期实际成本与前期（上年同期或历史最好水平）实际成本进行比较的分析方法，称为（）。
A. 趋势分析B. 横向分析C. 因素分析D. 相关分析12. 下列成本报表的分析方法中，属于对各项费用进行分析的方法是（）。
管理会计chapter 8答案
Practice and Quiz Eight1．Standards that do not allow for machine breakdowns or other work interruptions and that require peak efficiency at all times are known as:A) budgeted standards.B) ideal standards.C) normal standards.D) practical standards.2. The "standard quantity allowed" is computed by multiplying the:A) actual input in units by the standard output allowed.B) actual output in units by the standard input allowed.C) actual output in units by the standard output allowed.D) standard output in units by the standard input allowed.3. Marseille Company, a clothing manufacturer, uses a standard costing system. Each unit of a finished product contains 2 yards of cloth. However, there is unavoidable waste of 25%, calculated on input quantities, when the cloth is cut for assembly. The cost of the cloth is $6 per yard. The standard direct material cost for cloth per unit of finished product is:A) $9.60.B) $12.00.C) $14.00.D) $15.00.4. Lotus Company employs a standard cost system in which direct materials inventory is carried at standard cost. Lotus has established the following standards for the prime costs of one unit ofDuring June, Lotus purchased 330,000 pounds of direct material at a total cost of $2,343,000. The total factory wages for June were $1,600,000, 90 percent of which were for direct labor. Lotus manufactured 25,000 units of product during June using 302,000 pounds of direct material and 64,000 direct labor hours. The price variance for the direct material acquired by the company during June is:A) $30,200 favorable.B) $30,200 unfavorable.C) $33,000 favorable.D) $33,000 unfavorable.5. Lotus Company employs a standard cost system in which direct materials inventory is carried at standard cost. Lotus has established the following standards for the prime costs of one unit ofDuring June, Lotus purchased 330,000 pounds of direct material at a total cost of $2,343,000. The total factory wages for June were $1,600,000, 90 percent of which were for direct labor. Lotus manufactured 25,000 units of product during June using 302,000 pounds of direct material and 64,000 direct labor hours. The direct material quantity variance for June is:A) $14,000 favorable.B) $14,000 unfavorable.C) $14,200 favorable.D) $14,200 unfavorable.6. Lotus Company employs a standard cost system in which direct materials inventory is carried at standard cost. Lotus has established the following standards for the prime costs of one unit of product:total factory wages for June were $1,600,000, 90 percent of which were for direct labor. Lotus manufactured 25,000 units of product during June using 302,000 pounds of direct material and 64,000 direct labor hours. The direct labor rate variance for June is:A) $32,000 favorable.B) $32,000 unfavorable.C) $192,000 favorable.D) $192,000 unfavorable.7. Lotus Company employs a standard cost system in which direct materials inventory is carried at standard cost. Lotus has established the following standards for the prime costs of one unit of product:total factory wages for June were $1,600,000, 90 percent of which were for direct labor. Lotus manufactured 25,000 units of product during June using 302,000 pounds of direct material and 64,000 direct labor hours. The direct labor efficiency variance for June is:A) $22,000 favorable.B) $22,000 unfavorable.C) $22,500 favorable.D) $22,500 unfavorable.8. Danzig Company maintains warehouses that stock items carried by its e-retailer clients. When one of Danzig' clients receives an order from an online customer, the order is forward to Danzig. Danzig then pulls the item from the warehouse, packs it and ships it to the customer. Danzig uses a predetermined variable overhead rate based on direct labor-hours. According to the company's records, 0.04 direct labor-hours are required to fulfill an order for one item and the variable overhead rate is $3.25 per direct-labor hour. During August, Danzig shipped 120,000 orders using 4,600 direct labor-hours. The company incurred a total of $14,720 in variable overhead costs. The variable overhead spending variance during August was:A) $230 favorable.B) $230 unfavorable.C) $650 favorable.D) $650 unfavorable.9. Ventolin Company employs a standard cost system in which direct materials inventory is carried at standard cost. Ventolin has established the following standards for the prime costs of one unit of product:During June, Ventolin purchased 165,000 pounds of direct material at a total cost of $1,171,500. The total factory wages for June were $800,000, 90 percent of which were for direct labor. Ventolin manufactured 25,000 units of product during June using 151,000 pounds of direct material and 32,000 direct labor hours. (Note that this is the same data that was provided for the previous question.) The direct labor rate variance for June is:A) $16,000 favorable.B) $16,000 unfavorable.C) $96,000 favorable.D) $96,000 unfavorable.10. V entolin Company employs a standard cost system in which direct materials inventory is carried at standard cost. Ventolin has established the following standards for the prime costs of oneDuring June, Ventolin purchased 165,000 pounds of direct material at a total cost of $1,171,500. The total factory wages for June were $800,000, 90 percent of which were for direct labor. Ventolin manufactured 25,000 units of product during June using 151,000 pounds of direct material and 32,000 direct labor hours. (Note that this is the same data that was provided for the previous question.) The direct labor efficiency variance for June is:A) $11,000 favorable.B) $11,000 unfavorable.C) $11,250 favorable.D) $11,250 unfavorable.11. A favorable materials price variance of $380 and an unfavorable materials quantity variance of $120 were reported during the current year. Based on these variances, you can conclude that:A) the actual cost per unit of materials was less than the standard cost per unit.B) the actual usage of materials was less than the standard allowed.C) more materials were purchased than were used.D) more materials were used than were purchased.12. Ventolin Company employs a standard cost system in which direct materials inventory is carried at standard cost. Ventolin has established the following standards for the prime costs of oneThe total factory wages for June were $800,000, 90 percent of which were for direct labor. Ventolin manufactured 25,000 units of product during June using 151,000 pounds of direct material and 32,000 direct labor hours. The price variance for the direct material acquired by the company during June is:$15,100 favorable.B）$15,100 unfavorable.C）$16,500 favorable.D）$16,500 unfavorable. 13. Ventolin Company employs a standard cost system in which direct materials inventory is carried at standard cost. Ventolin has established the following standards for the prime costs of oneThe total factory wages for June were $800,000, 90 percent of which were for direct labor. Ventolin manufactured 25,000 units of product during June using 151,000 pounds of direct material and 32,000 direct labor hours. (Note that this is the same data that was provided for the previous question.) The direct material quantity variance for June is:$7,000 favorable.B）$7,000 unfavorable.C）$7,100 favorable.D）$7,100 unfavorable.14. Marseille Company, a clothing manufacturer, uses a standard costing system. Each unit of a finished product contains 2 yards of cloth. However, there is unavoidable waste of 25%, calculated on input quantities, when the cloth is cut for assembly. The cost of the cloth is $6 per yard. The standard direct material cost for cloth per unit of finished product is:A) $9.60.B) $12.00.C) $14.00.D) $15.00.PROBLEM 1 Comprehensive Variance AnalysisMiller Toy Company manufactures a plastic swimming pool at its Westwood Plant. The plant has been experiencing problems for some time as shown by its June contribution format incomeJanet Dunn, who has just been appointed general manager of the Westwood Plant, has been given instructions to “get things under control.” Upon reviewing the plant’s income statement, Ms. Dunn has concluded that the major problem lies in the variable cost of goods sold. She has been provided with the following standard cost per swimming pool:Ms. Dunn has determined that during June the plant produced 15,500 pools and incurred the following costs:a. Purchased 58,000 pounds of materials at a cost of $2.00 per pound.b. Used 51,000 pounds of materials in production. (Finished goods and work in process inventories are insignificant and can be ignored.)c. Worked 12,100 direct labor-hours at a cost of $10.20 per hour.d. Incurred variable manufacturing overhead cost totaling $18,900 for the month. A total of 6,000 machine-hours was recorded.It is the company’s policy to close all variances to cost of goods sold on a monthly basis.Required:1. Compute the following variances for June:a. Direct materials price and quantity variances.b. Direct labor rate and efficiency variances.c. Variable overhead spending and efficiency variances.2. Summarize the variances that you computed in (1) above by showing the net overall favorable or unfavorable variance for the month. What impact did this figure have on the company’s income statement? Show computations.3. Pick out the two most significant variances that you computed in (1) above. Explain to Ms. Dunn possible causes of these variances.PROBLEM 2 Basic Variance AnalysisBecton Labs, Inc., produces various chemical compounds for industrial use. One compound, called Fludex, is prepared by means of an elaborate distilling process. The company has developedDuring November, the following activity was recorded by the company relative to production of Fludex:a. Materials purchased, 12,500 ounces at a cost of $240,625.b. There was no beginning inventory of materials; however, at the end of the month, 3,300 ounces of material remained in ending inventory.c. The company employs 38 lab technicians to work on the production of Fludex. During November, each worked an average of 165 hours each at an average rate of $11.50 per hour.d. Variable manufacturing overhead is assigned to Fludex on the basis of direct labor-hours. Variable manufacturing overhead costs during November totaled $20,378.e. During November, 3,500 good units of Fludex were produced.The company’s management is anxious to determine the efficiency of the Fl udex production activities.Required:1. For materials used in the production of Fludex:a. Compute the price and quantity variances.b. The materials were purchased from a new supplier who is anxious to enter into a long-term purchase contract. Would you recommend that the company sign the contract? Explain.2. For direct labor employed in the production of Fludex:a. Compute the rate and efficiency variances.b. In the past, the 38 technicians employed in the production of Fludex consisted of 23 senior technicians and 15 assistants. During November, the company experimented with fewer senior technicians and more assistants in order to save costs. Would you recommend that the new labor mix be continued? Explain.3. Compute the variable overhead spending and efficiency variances. What relation can you see between this efficiency variance and the labor efficiency variance?答案Problem 1 1. a.Actual Quantity of Input, at Actual Price Actual Quantity of Input, at Standard Price Standard QuantityAllowed for ActualOutput, at Standard Price(AQ × AP) (AQ × SP) (SQ × SP)58,000 pounds × $2.00 per pound 58,000 pounds × $2.05 per pound 46,500 pounds* × $2.05 per pound= $116,000 = $118,900 = $95,325*15,500 pools × 3.0 pounds per pool = 46,500 poundsAlternative Solution:Materials price variance = AQ (AP – SP)58,000 pounds ($2.00 per pound – $2.05 per pound) = $2,900 FMaterials quantity variance = SP (AQ – SQ)$2.05 per pound (51,000 pounds – 46,500 pounds) = $9,225 UActual Hours of Input, at the ActualRate Actual Hours of Input,at the StandardRateStandard HoursAllowed for ActualOutput, at theStandard Rate(AH × AR) (AH × SR) (SH × SR)12,100 hours× $10.20 per hour12,100 hours× $9.50 per hour12,400 hours*× $9.50 per hour= $123,420 = $114,950 = $117,800*15,500 pools × 0.8 hours per pool = 12,400 hoursAlternative Solution:Labor rate variance = AH (AR – SR)12,100 hours ($10.20 per hour – $9.50 per hour) = $8,470 U Labor efficiency variance = SR (AH – SH)$9.50 per hour (12,100 hours – 12,400 hours) = $2,850 FActual Hours of Input, at the ActualRate Actual Hours ofInput, at theStandard RateStandard HoursAllowed for ActualOutput, at theStandard Rate(AH × AR) (AH × SR) (SH × SR)$18,900 6,000 hours× $3.20 per hour6,200 hours* × $3.20 per hour= $19,200 = $19,840*15,500 pools × 0.4 hours per pool = 6,200 hoursAlternative Solution:Variable overhead spending variance = AH (AR – SR)6,000 hours ($3.15 per hour* – $3.20 per hour) = $300 F*$18,900 ÷ 6,000 hours = $3.15 per hourVariable overhead efficiency variance = SR (AH – SH)$3.20 per hour (6,000 hours – 6,200 hours) = $640 F2. Summary of variances:Material price variance .....................................................................$ 2,900 FMaterial quantity variance ................................................................9,225 ULabor rate variance ...........................................................................8,470 ULabor efficiency variance .................................................................2,850 FVariable overhead spending variance ...............................................300 FVariable overhead efficiency variance .............................................. 640 FNet variance ......................................................................................$11,005 U The net unfavorable variance of $11,005 for the month causedthe plant’s variable cost of goods sold to increase from thebudgeted level of $232,965 to $243,970:Budgeted cost of goods sold at $15.03 per pool .........................................................$232,965 Add the net unfavorable variance, as above ............................................................... 11,005 Actual cost of goods sold............................................................................................$243,970 This $11,005 net unfavorable variance also accounts for thedifference between the budgeted net operating income and the actual net operating income for the month.Budgeted net operating income ....................................................................................$50,835 Deduct the net unfavorable variance added to cost of goods sold for the month ......... 11,005 Net operating income ...................................................................................................$39,830 3. The two most significant variances are the materials quantityvariance and the labor rate variance. Possible causes of thevariances include:Materials quantity variance: Outdated standards, unskilled workers, poorly adjusted machines, carelessness, poorly trained workers, inferior quality materials.Labor rate variance: Outdated standards, change in payscale, overtime pay.Problem 21. a. In the solution below, the materials price variance is computedon the entire amount of materials purchased whereas thematerials quantity variance is computed only on the amount of materials used in production:Actual Quantity of Input, at ActualPriceActual Quantity ofInput, at Standard PriceStandard QuantityAllowed for ActualOutput, at StandardPrice(AQ × AP) (AQ × SP) (SQ × SP)12,500 ounces× $20.50 per ounce9,100 ounces*× $20.50 per ounce$240,625 = $256,250 = $186,550*3,500 units × 2.6 ounces per unit = 9,100 ouncesAlternatively:Materials price variance = AQ (AP – SP)12,500 ounces ($19.25 per ounce* – $20.50 per ounce) = $15,625 F*$240,625 ÷ 12,500 ounces = $19.25 per ounceMaterials quantity variance = SP (AQ – SQ)$20.50 per ounce (9,200 ounces – 9,100 ounces) = $2,050 Ub. Yes, the contract probably should be signed. The new price of $19.25 per ounce is substantially lower than the old price of $20.50 per ounce, resulting in a favorable price variance of $15,625 for the month. Moreover, the material from the new supplier appears to cause little or no problem in production as shown by the small materials quantity variance for the month.2. a.Actual Hours of Input, at the Actual Rate Actual Hours of Input, at the Standard Rate Standard Hours Allowed for Actual Output, at the Standard Rate(AH × AR) (AH × SR) (SH × SR) 6,270 hours* × $11.50 per hour 6,270 hours × $13.00 per hour 5,250 hours** × $13.00 per hour= $72,105 = $81,510 = $68,250*38 technicians × 165 hours per technician = 6,270 hours**3,500 units × 1.5 hours per unit = 5,250 hours Alternatively: Labor rate variance = AH (AR – SR) 6,270 hours ($11.50 per hour – $13.00 per hour) = $9,405 F Labor efficiency variance = SR (AH – SH) $13.00 per hour (6,270 hours – 5,250 hours) = $13,260 U b. No, the new labor mix probably should not be continued. Although it decreases the average hourly labor cost from $13.00 to $11.50, thereby causing a $9,405 favorable labor rate variance, this savings is more than offset by a large unfavorable labor efficiency variance for the month. Thus, the new labor mix increases overall labor costs.3. Actual Hours of Input, at the Actual Rate Actual Hours of Input, at the Standard Rate Standard Hours Allowed for Actual Output, at the Standard Rate(AH × AR) (AH × SR) (SH × SR) 6,270 hours* × $4.00 per hour 5,250 hours** ×$4.00 per hour $20,378 = $25,080 = $21,000* Based on direct labor hours:38 technicians × 165 hours per technician = 6,270 hours** 3,500 units × 1.5 hours per unit = 5,250 hoursAlternatively:Variable overhead spending variance = AH (AR – SR)6,270 hours ($3.25 per hour* – $4.00 per hour) = $4,703 F *$20,378 ÷ 6,270 hours = $3.25 per hourVariable overhead efficiency variance = SR (AH – SH)$4.00 per hour (6,270 hours – 5,250 hours) = $4,080 UBoth the labor efficiency variance and the variable overhead efficiency variance are computed by comparing actuallabor-hours to standard labor-hours. Thus, if the labor efficiency variance is unfavorable, then the variable overhead efficiency variance will be unfavorable as well.。
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第八章成本管理会计
习题参考答案
习题一
辅助生产费用分配表(直接分配法)
直接分配法会计分录
根据分配结果，编制会计分录如下：
借：基本生产成本─第一基本生产车间 3256
─第二基本生产车间 2992
制造费用─第一基本生产车间 3288
─第二基本生产车间 3704
管理费用 520
贷：辅助生产成本─供电车间 7040
─机修车间 6720
辅助生产费用分配表(顺序分配法)
机修单位成本=(6720+640)/( 4200-200)=7360/4000=(1.84元/小时)
顺序分配法会计分录
根据分配结果，编制会计分录如下：
借：基本生产成本─第一基本生产车间 2960
─第二基本生产车间 2720
制造费用─第一基本生产车间 3552
─第二基本生产车间 4024
管理费用 504
辅助生产成本───机修车间 640
贷：辅助生产成本─供电车间 7040 ─机修车间 7360
供电直接分配费用额=7040+320-640=6720元机修直接分配费用额=6720+640-320=7040元供电车间直接配率=6720/40000=0.168元/度机修车间直接分配率=7040/4000=1.76元/小时交互分配法会计分录
根据分配结果，编制会计分录如下：
⑴交互分配：
借：辅助生产成本─机修车间 640
─供电车间 320
贷：辅助生产成本─供电车间 640
─机修车间 320
⑵对外分配：
借：基本生产成本─第一基本生产车间 3108
─第二基本生产车间 2856
制造费用─第一基本生产车间 3420
─第二基本生产车间 3864
管理费用 512
贷：辅助生产成本─供电车间 6720
─机修车间 7040或：借：基本生产成本─第一基本生产车间 3108
─第二基本生产车间 2856
制造费用─第一基本生产车间 3420
─第二基本生产车间 3864
管理费用 512
辅助生产成本─供电车间 320
─机修车间 640
贷：辅助生产成本─供电车间 7360 （6720+640）
─机修车间 7360 （7040+320）
机修成本差异=（6720+1040-1344）=6416（元）
借：基本生产成本——第一基本生产车间 4810
——第二基本生产车间 4420
制造费用——第一基本生产车间 966
——第二基本生产车间 932
管理费用 2632
辅助生产成本——供电车间 64
——机修 1040
贷：辅助生产成本——供电车间 7104
——机修车间 7760
或：
借：辅助生产成本───供电车间64 ───机修车间 1040
基本生产成本───第一基本生产车间 4810
───第二基本生产车间 4420
制造费用───第一基本生产车间 966
──―第二基本生产车间 932
管理费用 552
贷：辅助生产成本──供电车间 11440
──机修车间 1344将辅助生产成本差异计入管理费用：
借：管理费用4336
贷：辅助生产成本──供电车间4336
借：管理费用 6416
贷：辅助生产成本──机修车间 6416
设供电车间每度电的成本为x，机修车间每小时维修成本为Y，建立联立方程如下：
解上述方程式，求得：
X=0.168
Y=1.760
根据分配结果，编制会计分录如下：
借：辅助生产成本───供电车间 352
───机修车间 672
基本生产成本───第一基本生产车间 3108
───第二基本生产车间 2856
制造费用───第一基本生产车间 3420
───第二基本生产车间 3864
管理费用 512
贷：辅助生产成本───供电车间 7392
───机修车间 7392（注：可编辑下载，若有不当之处，请指正，谢谢!）。