管理会计案例分析第十八章

Labors: Casting/stamping Grinding Machining Custom work Assembly Total labor Overhead
Total labor and overhead
$54,604 38,520 191,876 81,664 291,784 658,448 1,099,323 1,757,771
Question 3(a)
Suppose that Huron purchased a new machine costing $400,000 for the custom department. This machine would reduce machining time and result in higher quality custom carburetors. • The new hourly rate is showed in the Exhibit 5 • The costs for the custom work department in July : • (1)new rate: 57.46*3712*0.7=$149,304 (2)the former rate: 55.96*3712=$207,724
Department Casting/stamping Grinding Machining Custom work Assembly
EXHIBIT 3 Direct Labor-Hour Distribution for Three Carburetor Division Activities (CFI三项部门的直接劳动小时数的分布图 三项部门的直接劳动小时数的分布图) 三项部门的直接劳动小时数的分布图 Department CS-29 Injectors (per batch of 100) Spare Parts for Inventory (per typical month) 304 hrs. 270 1,115 ------1,689 hrs. Work for Other Divisions (per typical month) 674 hrs. 540 2,158 ------3,372 hrs.
EXHIBIT 1
Calculation of Plantwide Labor and Overhead Hourly Rate Month of July (七月份全厂范围内的直接人工与营业费用的单位小时成本 七月份全厂范围内的直接人工与营业费用的单位小时成本) 七月份全厂范围内的直接人工与营业费用的单位小时成本 Dollars Hours
∑(each department’s DHL* departmental total cost hourly rate)
total cost hourly rate = labor rate per hour +overhead per hour 3、the revised proposed method: The cost =
2,528 2,140 7,675 3,712 15,367 31,412
Hourly rate = $1,757,771/31,412 = $55.96 per hour ($20.96 labor+$35.00 overhead)
The first proposal
The average labor skill level varied from department to department to department .each department should have its own hourly rate. The Labor hours and payroll costs were already traceable to departments ; Some overhead cost need to be allocated to each department on reasonable allocation basis .
$ 7,050.96
$ 94,516.44
$ 188,697.12
$ 8,172.86
$ 126,685.5
$ 250,565.5
$ 8,063.42
$ 125,218.5
$ 247,714.9
Question 2
① ② ③ ④ ⑤ ① ② The differences among the methods are significant The calculation of the costs, cost control The charges to outside departments Judging departmental performance The pricing for the products and service The ability to compete in the market The reasons for the differences The choice about the cost center The bases for the estimation
The present costing method
With the exception of materials costs, all product costing was done based on a single, plantwide, direct labor hourly rate. This rate included both direct labor and factory overhead costs. (除了材料成本以外，所有的产品成本是以单一的、 除了材料成本以外， 除了材料成本以外 所有的产品成本是以单一的、 全厂通用的直接人工小时的单位成本为基础的， 全厂通用的直接人工小时的单位成本为基础的，然 后以人工记账的方式记下用于某批产品的时间， 后以人工记账的方式记下用于某批产品的时间，然 后用单位时间成本乘以花费的总时间来计算该批产 品的成本) 品的成本
CS-29 injectors (per batch of 100) the present method the first proposal the revised proposal
spare parts for inventory (per typical month)
work for other divisions (per typical month)
EXHIBIT 4
Departmental Overhead Rates Based on Normal Volume (正常产量基础上的车间的制造费用单位小时成本 正常产量基础上的车间的制造费用单位小时成本) 正常产量基础上的车间的制造费用单位小时成本 Normal Volume (DLH) Normal Overhead Cost* $ 78,800 69,000 492,000 147,820 352,450 $1,140,070 Overhead per Direct LaborHour $ 31.52 28.75 61.50 41.06 20.14 33.53
∑(each department’s DHL* departmental total cost hourly rate)
total cost hourly rate = labor rate per hour +overhead per hour
the overhead per hour is calculated at normal volume
Custom products passed through all five departments (定制品要通过所有五个车间 定制品要通过所有五个车间) 定制品要通过所有五个车间 Standard products passed through all departments except custom work(标准化产品只要通过除定做车间外 标准化产品只要通过除定做车间外 的其他四个车间) 的其他四个车间 Spare parts produced for inventory went through only the first three departments（用于存货的零件只要 （ 经过前面三个车间） 经过前面三个车间） Both standard and custom products were produced to order（标准化产品和定制品都是根据订单生产） （标准化产品和定制品都是根据订单生产） There were no inventories of completed carburetors or fuel injectors(没有完工的汽化器和燃料推进去存货 没有完工的汽化器和燃料推进去存货) 没有完工的汽化器和燃料推进去存货
Casting/stampi ng Grinding Machining Custom work Assembly
Question 1
• 1、the present method: The cost = DLH*hourly rate = DHL*55.96 2、the first proposed method: The cost=
Casting/Stamping Grinding Machining Custom work Assembly Total
2,500 2,400 8,000 3,600 17,500 34,000
EXHIBIT 5 Revised Proposed Departmental Labor and Overhead Hourly Rates (修改后的设想的车间化的直接人工与制造费用的单位小时成本 修改后的设想的车间化的直接人工与制造费用的单位小时成本) 修改后的设想的车间化的直接人工与制造费用的单位小时成本 Department Labor Rate per Hour $21.60 18 25 22 19 Overhead per Total Cost per Hour Hour $31.52 28.75 61.5 41.06 20.14 $53.12 $46.75 $86.50 $63.06 $39.14