管理會計雙語版學(xué)習(xí)輔助資料

管理會計ManagerialAccounting（雙語32）學(xué)習(xí)輔助資料2013-2014-1學(xué)期第一部分授課計劃使用教材：ManagerialAccounting（會計學(xué)--管理會計分冊，JamesM.Reeve等，杜興強(qiáng)改編），中國人民大學(xué)出版社，教育部高校工商管理類教學(xué)指導(dǎo)委員會雙語教學(xué)推薦教材總計學(xué)時：32周次月/日講課課外作業(yè)課外閱讀章節(jié)名稱時數(shù)內(nèi)容及題數(shù)時數(shù)參考書頁數(shù)19.2-9.7Chapter18ManagerialAccountingConceptsandPrinciples2見輔助資料人民大學(xué)出版社29.8-9.14Chapter18ManagerialAccountingConceptsandPrinciples2同上《管理會計學(xué)》39.15-9.21Chapter21CostBehaviorandCVPAnalysis2同上第6版49.22-9.28Chapter21CostBehaviorandCVPAnalysis2同上59.29-10.5Chapter21CostBehaviorandCVPAnalysis2同上610.6-10.12Chapter22Budgeting2同上710.13-10.19Chapter22Budgeting2同上810.20-10.26Chapter23PerformanceEvaluationUsingVariancesfromStandardCosts2同上910.27-11.2Chapter23PerformanceEvaluationUsingVariancesfromStandardCosts2同上1011.3-11.9Chapter23PerformanceEvaluationUsingVariancesfromStandardCosts2同上1111.10-11.16Chapter24PerformanceEvaluationforDecentralizedOperations2同上1211.17-11.23Chapter24PerformanceEvaluationforDecentralizedOperations2同上1311.24-11.30Chapter25DifferentialAnalysisandProductPricing2同上1412.1-12.7Chapter25DifferentialAnalysisandProductPricing2同上1512.8-12.14Chapter25DifferentialAnalysisandProductPricing2同上1612.15-12.21ReviewandTest2同上項目次數(shù)方式及要求分值課堂考核--點名、專業(yè)術(shù)語默寫、課堂翻譯、提問等（請假需導(dǎo)員簽字的假條，無特殊情況，請假3次，算1次缺課；遲到等同于缺課；缺課6課時，本課記0分）20%課后作業(yè)8日常作業(yè)6次，綜合練習(xí)2次。要求書面。雷同者記0分30%期末測試1全英文，閉卷，120分鐘50%※managerialaccounting(ormanagementaccounting);financialaccounting;financialstatements;stakeholders;shareholders;creditor;governmentagencies;generalpublic;linedepartment;staffdepartment;managementprocess;planning;directing;controlling;improving;decisionmaking;strategyplanning;operationalplanning;managementbyexception;GenerallyAcceptedAccountingPrinciples;servicecompanies;merchandisingcompanies;manufacturingcompanies;directcost;indirectcost;periodcosts;productcosts;manufacturingcosts;costobject;directmaterialscost;directlaborcost;factoryoverhead;primecosts;conversioncosts;sellingexpenses;administrativeexpenses;costofmerchandisesold;costofgoodssold;materialsinventory;workinprocessinventory;finishedgoodsinventory;balancesheet;incomestatement;merchandiseavailableforsale;costofgoodsmanufactured;costoffinishedgoodsavailableforsale;statementofcostofgoodsmanufactured.DifferencesBetweenManagerialAccountingandFinancialAccounting※ManagerialAccountingintheManagementProcessManufacturingOperations:CostsandTerminologyIncomestatementforamanufacturingcompany4.UsesofManagerialAccounting※Eyeopeners:1,4,13,14,15,16,18,20,21.★Eyeopeners:1;3;9;11;14;15.PR21-1A WestCoastApparelCo.manufacturesavarietyofclothingtypesfordistributiontoseveralmajorretailchains.Thefollowingcostsareincurredintheproductionandsaleofbluejeans:SalaryofproductionvicepresidentPropertytaxesonproperty,plant,andequipmentElectricitycostsof$0.12perkilowatt-hourSalesperson'ssalary,$30,000plus2%ofthetotalsalesConsultingfeeof$100,000paidtoindustryspecialistformarketingadviceShippingboxesusedtoshipordersDyeThreadSalaryofdesignersBrassbuttonsJanitorialsupplies,$2,000permonthLegalfeespaidtoattorneysindefenseofthecompanyinapatentinfringementsuit,$40,000plus$150perhourStraight-linedepreciationonsewingmachinesInsurancepremiumsonproperty,plant,andequipment,$50,000peryearplus$4per$20,000ofinsuredvalueover$10,000,000Hourlywagesofmachineoperatorsp.FabricRentalcostsofwarehouse,$4,000permonthplus$3persquarefootofstorageusedr.Rentonexperimentalequipment,$40,000peryearLeatherforpatchesidentifyingthebrandonindividualpiecesofapparelt.SuppliesInstructionsClassifytheprecedingcostsaseitherfixed,variable,ormixed.Usethefollowingtabularheadingsandplacean"X〃intheappropriatecolumn.Identifyeachcostbyletterinthecostcolumn.Cost FixedCost VariableCost MixedCostPR21-5ADatarelatedtotheexpectedsalesofsnowboardsandskisforWinterSportsInc.forthecurrentyear,whichistypicalofrecentyears,areasfollows:ProductsUnitSellingPriceUnitVariableCostSalesMixSnowboards$250.00$170.0040%Skis340.00160.0060%Theestimatedfixedcostsforthecurrentyearare$420,000.InstructionsDeterminetheestimatedunitsofsalesoftheoverallproductnecessarytoreachthebreak-evenpointforthecurrentyear.Basedonthebreak-evensales(units)inpart(1),determinetheunitsalesofbothsnowboardsandskisforthecurrentyear.Assumethatthesalesmixwas60%snowboardsand40%skis.Comparethebreak-evenpointwiththatinpart(1).Whyisitsodifferent?PR21-6A SoldnerHealthCareProductsInc.expectstomaintainthesameinventoriesattheendof2010asatthebeginningoftheyear.Thetotalofallproductioncostsfortheyearisassumedtobeequaltothecostofgoodssold.Withthisinmind,thevariousdepartmentheadswereaskedtosubmitestimatesofthecostsfortheirdepartmentsduring2010.Asummaryreportoftheseestimatesisasfollows:EstimatedFixedCostEstimatedVariableCost (perunitsold)Productioncosts:Directmaterials—$18.00Directlabor—12.00Factoryoverhead$318,0009.00Sellingexpenses:Salessalariesandcommissions65,5004.00Advertising22,500—Travel5,000—Miscellaneoussellingexpense5,5003.50Administrativeexpenses:Officeandofficers'salaries65,000—Supplies8,0001.50Miscellaneousadministrativeexpense10,5002.00Total$500,000$50.00Itisexpectedthat20,000unitswillbesoldatapriceof$100aunit.Maximumsaleswithintherelevantrangeare25,000units.InstructionsPrepareanestimatedincomestatementfor2010.Whatistheexpectedcontributionmarginratio?Determinethebreak-evensalesinunits.Constructacost-volume-profitchartindicatingthebreak-evensales.Whatistheexpectedmarginofsafetyindollarsandasapercentageofsales?Determinetheoperatingleverage.PR21-1BGaelicIndustriesInc.,operatingatfullcapacity,sold22,350unitsatapriceof$150perunitduring2010.Itsincomestatementfor2010isasfollows:Sales$3,352,500Costofgoodssold 2,200,000Grossprofit $1,152,500Expenses:Sellingexpenses $250,000Administrativeexpenses250,000Totalexpenses 500,000Incomefromoperations$652,500Thedivisionofcostsbetweenfixedandvariableisasfollows:FixedVariableCostofsales 60%40%Sellingexpenses 50%50%Administrativeexpenses 55%45%Managementisconsideringaplantexpansionprogramthatwillpermitanincreaseof$900,000inyearlysales.Theexpansionwillincreasefixedcostsby$242,500,butwillnotaffecttherelationshipbetweensalesandvariablecosts.InstructionsDeterminefor2010thetotalfixedcostsandthetotalvariablecosts.Determinefor2010(a)theunitvariablecostand(b)theunitcontributionmargin.Computethebreak-evensales(units)for2010.Computethebreak-evensales(units)undertheproposedprogram.Determinetheamountofsales(units)thatwouldbenecessaryundertheproposedprogramtorealizethe$652,500ofincomefromoperationsthatwasearnedin2010.Determinethemaximumincomefromoperationspossiblewiththeexpandedplant.Iftheproposalisacceptedandsalesremainatthe2010level,whatwilltheincomeorlossfromoperationsbefor2011?Basedonthedatagiven,wouldyourecommendacceptingtheproposal?Explain.Chapter22Budgetingbudgetsresponsibilitycenterbudgetaryslackgoalconflictcontinuousbudgetingzero-basedbudgetingstaticbudgetflexiblebudgetmasterbudgetincomestatementbudgetssalesbudgetproductionbudgetdirectmaterialspurchasesbudgetdirectlaborcostbudgetfactoryoverheadcostbudgetcostofgoodssoldbudgetsellingandadministrativeexpensesbudgetbudgetedincomestatementbalancesheetbudgetscashbudgetcapitalexpendituresbudgetbudgetbalancesheetoperatingactivitiesfinancingactivitiesinvestingactivities※※ProductionBudgetDirectMaterialsPurchasesBudgetDirectLaborCostBudgetFactoryOverheadCostBudgetCostofGoodsSoldBudgetSellingandAdministrativeExpensesBudgetBudgetedIncomeStatementsCapitalExpendituresBudgetBudgetedBalanceSheetEyeopeners:1,3,5,6,8,11,12,14.Chapter23PerformanceEvaluationUsingVariancesfromStandardCostsperformanceevaluationstandardcostidealstandardsortheoreticalstandardscurrentlyattainablestandardsofnormalstandardstandardpricestandardquantitybudgetperformancereportcostvariancesfavorablecostvarianceunfavorablecostvariancedirectmaterialscostvariancedirectmaterialspricevariancedirectmaterialsquantityvariancedirectlaborcostvariancedirectlaborratevariancedirectlabortimevariancefactoryoverheadcostvariancevariablefactoryoverheadcontrollablevariancefixedfactoryoverheadvolumevariancevariablefactoryoverheadratefixedfactoryoverheadratenonfinancialperformancemeasureEyeopeners:1,2,3,9,15.PR23-1ADirectmaterialsanddirectlaborvarianceanalysisBestBathwareCompanymanufacturesfaucetsinasmallmanufacturingfacility.Thefaucetsaremadefromzinc.Manufacturinghas50employees.Eachemployeepresentlyprovides36hoursoflaborperweek.Informationaboutaproductionweekisasfollows:Standardwageperhr.$14.60Standardlabortimeperfaucet15min.Standardnumberoflbs.ofzinc1.6lbs.Standardpriceperlb(磅).ofzinc$11.50Actualpriceperlb.ofzinc$11.75Actuallbs.ofzincusedduringtheweek12,400lbs.Numberoffaucetsproducedduringtheweek7,500Actualwageperhr.$15.00Actualhrs.perweek1,800hrs.InstructionsDetermine(a)thestandardcostperunitfordirectmaterialsanddirectlabor;(b)thepricevariance,quantityvariance,andtotaldirectmaterialscostvariance;and(c)theratevariance,timevariance,andtotaldirectlaborcostvariance.Directmaterials,directlabor,andfactoryoverheadcostvarianceanalysis.VintageDressesInc.manufacturesdressesinasmallmanufacturingfacility.Manufacturinghas20employees.Eachemployeepresentlyprovides35hoursofproductivelaborperweek.Informationaboutaproductionweekisasfollows:Standardwageperhr.$10.80Standardlabortimeperdress12min.Standardnumberofyds.offabricperdress3.8yds.Standardpriceperyd.offabric$2.90Actualpriceperyd.offabric$2.75Actualyds.offabricusedduringtheweek12,100yds.Numberofdressesproducedduringtheweek3,250Actualwageperhr.$11.00Actualhrs.perweek700hrs.InstructionsDetermine(a)thestandardcostperdressfordirectmaterialsanddirectlabor;(b)pricevariance,quantityvariance,andtotaldirectmaterialscostvariance;and(c)ratevariance,timevariance,andtotaldirectlaborcostvariance.PR23-3ADirectmaterials,directlabor,andfactoryoverheadcostvarianceanalysis.RoadReadyTireCo.manufacturesautomobiletires.Standardcostsandactualcostsfordirectmaterials,directlabor,andfactoryoverheadincurredforthemanufactureof5,200tireswereasfollows:StandardCostsActualCostsDirectmaterials71,000lbs.at$5.1070,600lbs.at$5.00Directlabor1,300hrs.at$17.501,330hrs.at$17.80FactoryoverheadRatesperdirectlaborhr.,basedon100%ofnormalcapacityof1,350directlaborhrs.:Variablecost,$3.10Fixedcost,$4.90$4,000variablecost$6,615fixedcostEachtirerequires0.25hourofdirectlabor.InstructionsDetermine(a)thepricevariance,quantityvariance,andtotaldirectmaterialsvariance;(b)theratevariance,timevariance,andtotaldirectlaborcostvariance;(c)variablefactoryoverheadcontrollablevariance,thefixedfactoryoverheadvolumevariance,andtotalfactoryoverheadcostvariance.PR23-3BDirectmaterials,directlabor,andfactoryoverheadcostvarianceanalysisEasternPolymers,Inc.,processesabasechemicalintoplastic.Standardcostsandactualcostsfordirectmaterials,directlabor,andfactoryoverheadincurredforthemanufactureof23,500unitsofproductwereasfollows:StandardCostsActualCostsDirectmaterials4,280lbs.at$8.104,250lbs.at$8.32Directlabor2,350hrs.at$17.502,400hrs.at$17.00FactoryoverheadRatesperdirectlaborhr.,basedon100%ofnormalcapacityof2,000directlaborhrs.:Variablecost,$2.20Fixedcost,$3.50$5,020variablecost$7,000fixedcostEachunitrequires0.1hourofdirectlabor.InstructionsDetermine(a)thepricevariance,quantityvariance,andtotaldirectmaterialscostvariance;(b)theratevariance,timevariance,andtotaldirectlaborcostvariance;and(c)variablefactoryoverheadcontrollablevariance,thefixedfactoryoverheadvolumevariance,andtotalfactoryoverheadcostvariance.Chapter24PerformanceEvaluationforDecentralizedOperationscentralizedoperationsdecentralizedoperationsresponsibilityaccountingresponsibilitycentercostcenterprofitcenterinvestmentcenterbudgetperformancereportcontrollablerevenuescontrollableexpensesactivitybaseservicedepartmentchargeratereturnofreturnoninvestment(ROI)orrateofreturnonassetsresidualincomeDuPontformulaprofitmargininvestmentturnoveroperatingprofitabilityoperatingefficiencybalancescorecardfinancialperformancecustomerserviceinnovationandlearninginternalprocessestransferpricemarketpriceapproachnegotiatedpriceapproach\cost