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ID:11192516
大小:179.00 KB
页数:28页
时间:2018-07-10
《cost management∶accounting and control 第四章解答手册》由会员上传分享,免费在线阅读,更多相关内容在行业资料-天天文库。
1、CHAPTER4ACTIVITY-BASEDCOSTINGQUESTIONSFORWRITINGANDDISCUSSION751.Apredeterminedoverheadrateissimplyanestimateoftheoverheadusedperunitofdriver.Itiscalculatedusingbudgetedoverheadandbudgetedlevelsoftheassociateddriver.Predeterminedratesareusedbecauseac
2、tualoverheadmaybeincurrednonuniformlythroughouttheyear.2.Under-andoverappliedoverheadaremea-suresofthedifferencebetweentheactualandappliedoverheadassignedtoproduction.Underappliedoverheadmeanstoolittlewasapplied,andoverappliedmeanstoomuchwasapplied.3
3、.Plantwideoverheadratesassignoverheadtoproductsinproportiontotheamountusedoftheunit-baseddriver.Ifallproductsconsumeoverheadinproportiontothisunit-baseddriver,nodistortionwilloccur.Costdistortioncanoccuriftheproductsconsumesomeoverheadactivitiesindif
4、ferentproportionsthanthoseassignedbytheunit-baseddriver(theproductdiversityfactor).Nosignificantdistortionwilloccurunlesstheactivitiesthatareconsumedindifferentproportionsmakeupasignificantproportionofthetotaloverheadcosts.Thus,twokeyfactorsareproduc
5、tdiversityandsignificantnon-unit-leveloverheadcosts.4.Non-unit-relatedoverheadactivitiesarethoseoverheadactivitiesthatarenothighlycorrelatedwithproductionvolumemea-sures.Examplesincludesetups,materialshandling,andinspection.Non-unit-basedcostdriversa
6、recausalfactorsthatexplaintheconsumptionofnon-unit-relatedoverhead.Examplesincludesetuphours,numberofmoves,andhoursofinspection.5.Anoverheadconsumptionratiomeasurestheproportionofanoverheadactivityconsumedbyaproduct.6.Agree.Primecostscanbeassignedusi
7、ngdirecttracingandthereforedonotcausecostdistortions.Overheadcosts,however,arenotdirectlytraceableandcancausedistortions.Forexample,usingunit-baseddriverstotracenon-unit-basedoverheadcostswouldcausedistortions.7.Activity-basedproductcostingisacosting
8、approachthatfirstassignscoststoactivitiesandthentoproducts.Theassignmentismadepossiblethroughtheidentificationofactivities,theircosts,andtheuseofcostdrivers.8.Thefivestepsare:(1)identify,define,andclassifyactivitiesandkeyattributes;(2)assignthecostof
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