成本會計管理的著重點 書后習題答案第8章

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FLEXIBLEBUDGETS,VARIANCES,ANDMANAGEMENTCONTROL:II

8-1

1.2.

Effectiveplanningofvariableoverheadcostsinvolves:

Planningtoundertakeonlythosevariableoverheadactivitiesthataddvalue,andPlanningtousethedriversofcostsinthoseactivitiesinthemostefficientway.

8-2Atthestartofanaccountingperiod,alargerpercentageoffixedoverheadcostsare

locked-inthanisthecasewithvariableoverheadcosts.

8-3Thekeydifferencesarehowdirectcostsaretracedtoacostobjectandhowindirectcostsareallocatedtoacostobject:

ActualCostingStandardCostingDirectcostsActualpricesStandardpricesxActualinputsusedxStandardinputsallowedforactualoutputIndirectcostsActualindirectrateStandardindirectxActualinputsusedxStandardinputsallowedforactualoutput8-4Stepsindevelopingabudgetedvariable-overheadcostrateare:

1.Choosethetimeperiodusedtocomputethebudget,

2.Selectthecost-allocationbasestouseinallocatingvariableoverheadtothecost

object(s),

3.Identifythevariableoverheadcostsassociatedwitheachcost-allocationbase,and4.Computetherateperunitofeachcost-allocationbaseusedtoallocatevariable

overheadcoststothecostobjects.8-5Twofactorsaffectingthespendingvarianceforvariablemanufacturingoverheadare:a.Pricechangesofindividualitemsincludedinvariableoverheadrelativetobudgetedprices.b.Usageofindividualitemsincludedinvariableoverheadrelativetotheflexiblebudget.

8-6Reasonsfora$25,000favorablevariable-overheadefficiencyvarianceare:?Workersmoreskillfulinusingmachinesthanbudgeted,

?Productionschedulerwasabletoschedulejobsbetterthanbudgeted,resultinginlower-than-budgetedmachine-hours,

?Machinesoperatedwithfewerslowdownsthanbudgeted,and

?Machinetimestandardssetwithpaddingbuiltinbymachine-workers.

8-7Adirectmaterialsefficiencyvarianceindicateswhethermoreorlessdirectmaterialswereusedthanwasbudgetedfortheactualoutputachieved.Avariablemanufacturingoverheadefficiencyvarianceindicateswhethermoreorlessofthechosenallocationbasewasusedthanwasbudgetedfortheactualoutputachieved.

8-1

8-8Stepsindevelopingabudgetedfixed-overheadrateare:

1.Choosethetimeperiodusedtocomputethebudget,

2.Selectthecost-allocationbasetouseinallocatingfixedoverheadcoststothecost

object(s),

3.Identifythefixed-overheadcostsassociatedwitheachcost-allocationbase,and

4.Computetherateperunitofeachcost-allocationbaseusedtoallocatefixedoverhead

coststothecostobject(s).

8-9

Therelationshipforfixed-manufacturingoverheadvariancesis:

Flexible-budgetvariableEfficiencyvarianceSpendingvariance(neveravariance)

Thereisneveranefficiencyvarianceforfixedoverhead,becausemanagerscannotbemoreorlessefficientindealingwithanamountthatisfixedregardlessoftheoutputlevel.Theresultisthattheflexible-budgetvarianceamountisthesameasthespendingvarianceforfixed-manufacturingoverhead.

8-10Animportantcaveatiswhatchangeinsellingpricemighthavebeennecessarytoattainthelevelofsalesassumedinthedenominatorofthefixedmanufacturingoverheadrate.Forexample,theentryofanewlow-pricecompetitormayhavereduceddemandbelowthedenominatorlevelifthebudgetedsellingpricewasmaintained.Anunfavorableproduction-volumevariancemaybesmallrelativetotheselling-pricevariancehadpricesbeendroppedtoattainthedenominatorlevelofunitsales.

8-11Thefourvariancesare:

?Variablemanufacturingoverheadcosts?spendingvariance?efficiencyvariance

?Fixedmanufacturingoverheadcosts

?spendingvariance

?production-volumevariance

8-12Fixedmanufacturingcostsrepresentresourcessacrificedinacquiringcapacitythatcannotbedecreasediftheresourcesneededarelessthantheresourcesacquired.Alump-sumamountoffixedcostswillbeunaffectedbythedegreeofoperatingefficiencyinagivenbudgetperiod.

8-13Interdependenciesamongthevariancescouldariseforthespendingandefficiencyvariances.Forexample,ifthechosenallocationbaseforthevariableoverheadefficiencyvariancesisonlyoneofseveralcostdrivers,thevariableoverheadspendingvariancewillincludetheeffectofthesemultipledrivers.Asasecondexample,interdependenciescanbeinducedwhentherearemisclassificationsofcostsasfixedwhentheyarevariable,andviceversa.

8-2

8-14Forplanningandcontrolpurposes,fixedoverheadcostsarealumpsumamountthatis

notcontrolledonaper-unitbasis.Incontrast,forinventorycostingpurposes,fixedoverheadcostsareallocatedtoproductsonaper-unitbasis.

8-15Flexible-budgetvarianceanalysiscanbeusedinthecontrolofcostsinanactivityareabyisolatingspendingandefficiencyvariancesatdifferentlevelsinthecosthierarchy.Forexample,ananalysisofbatchcostscanshowthepriceandefficiencyvariancesfrombeingabletouselongerproductionrunsineachbatchrelativetothebatchsizeassumedintheflexiblebudget.

8-16(20min.)Variablemanufacturingoverhead,varianceanalysis.1.

FlexibleBudget:Allocated:

BudgetedInputBudgetedInput

AllowedforActualAllowedfor

OutputAchievedActualOutputActualCostsActualInputs

xBudgetedRatexBudgetedRateIncurredxBudgetedRate

(3)(4)(1)(2)

(4,536x$11.50)(4,536x$12)(4x1,080x$12)(4x1,080x$12)

$52,164$54,432$51,840$51,840

$2,268F$2,592U

SpendingvarianceEfficiencyvarianceNeveravariance$324U

Flexible-budgetvarianceNeveravariance

2.Esquirehadafavorablespendingvarianceof$2,268becausetheactualvariableoverheadratewas$11.50perdirectmanufacturinglabor-hourversus$12budgeted.Ithadanunfavorableefficiencyvarianceof$2,592Ubecauseeachsuitaveraged4.2labor-hoursversus4.0budgeted.

8-3

8-17(20min.)Fixed-manufacturingoverhead,varianceanalysis

1.

(continuationof8-16).

Budgetedfixedoverhead

rateperunitofallocationbase

$62,400

1,040x4$62,400=

4,160=$15perhour

=

FlexibleBudget:Allocated:SameLumpSumSameLumpSumBudgetedInput(asinStaticBudget)(asinStaticBudget)AllowedforActualCostsRegardlessofRegardlessofActualOutputIncurredBudgetedOutputLevelBudgetedOutputLevelxBudgetedRate(1)(2)(3)(4)(4x1,080x$15)$63,916$62,400$62,400$64,800

$1,516U$2,400FSpendingvarianceNeveravarianceProduction-volumevariance$1,516U$2,400FFlexible-budgetvarianceProduction-volumevariance

Thefixedmanufacturingoverheadspendingvarianceandthefixed-manufacturingflexible-budgetvariancearethesame––$1,516U.Esquirespent$1,516abovethe$62,400budgetedamountforJune2023.

2.Theproduction-volumevarianceis$2,400F.Thisarisesbecausetheactualproductionof1,080suitsexceedsthebudgeted1,040suits.Thisresultsinoverallocatedfixed-manufacturingoverheadof$2,400(4x40x$15).

8-4

8-18(30min.)Variablemanufacturingoverheadvarianceanalysis.

1.Denominatorlevel=

(3,200,000x0.02hours)=64,000hours

1.Outputunits(baguettes)2.Directlabor-hours

3.Labor-hoursperoutputunit(2?1)4.VariableMOHcosts

5.VariableMOHperlabor-hour(4?2)6.VariableMOHperoutputunit(4?1)

a.2,800,000x0.020=56,000hours

FlexibleBudget:Allocated:

BudgetedInputBudgetedInput

AllowedforAllowedfor

ActualOutputActualOutputActualCostsActualInput

xBudgetedRatexBudgetedRateIncurredxBudgetedRate

(3)(4)(1)(2)

(50,400x$13.50)(50,400x$10)(56,000x$10)(56,000x$10)

$680,400$504,000$560,000$560,000

$176,400U$56,000FSpendingvarianceEfficiencyvarianceNeveravariance$120,400U

Flexible-budgetvarianceNeveravariance

3.Spendingvarianceof$176,400U.Itisunfavorablebecausevariablemanufacturingoverheadwas35%higherthanplanned.