成本会计：管理的着重点书后习题答案第章

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1、CHAPTER8FLEXIBLEBUDGETS,VARIANCES,ANDMANAGEMENTCONTROL:II8-1Effectiveplanningofvariableoverheadcostsinvolves:1.Planningtoundertakeonlythosevariableoverheadactivitiesthataddvalue,and2.Planningtousethedriversofcostsinthoseactivitiesinthemostefficientway.8-2Atthestartofanaccoun

2、tingperiod,alargerpercentageoffixedoverheadcostsarelocked-inthanisthecasewithvariableoverheadcosts.8-3Thekeydifferencesarehowdirectcostsaretracedtoacostobjectandhowindirectcostsareallocatedtoacostobject:ActualCostingStandardCostingDirectcostsActualpricesxActualinputsusedStan

3、dardpricesxStandardinputsallowedforactualoutputIndirectcostsActualindirectratexActualinputsusedStandardindirectxStandardinputsallowedforactualoutput8-4Stepsindevelopingabudgetedvariable-overheadcostrateare:1.Choosethetimeperiodusedtocomputethebudget,2.Selectthecost-allocatio

4、nbasestouseinallocatingvariableoverheadtothecostobject(s),3.Identifythevariableoverheadcostsassociatedwitheachcost-allocationbase,and4.Computetherateperunitofeachcost-allocationbaseusedtoallocatevariableoverheadcoststothecostobjects.8-5Twofactorsaffectingthespendingvariancef

5、orvariablemanufacturingoverheadare:a.Pricechangesofindividualitemsincludedinvariableoverheadrelativetobudgetedprices.b.Usageofindividualitemsincludedinvariableoverheadrelativetotheflexiblebudget.8-6Reasonsfora$25,000favorablevariable-overheadefficiencyvarianceare:•Workersmor

6、eskillfulinusingmachinesthanbudgeted,•Productionschedulerwasabletoschedulejobsbetterthanbudgeted,resultinginlower-than-budgetedmachine-hours,•Machinesoperatedwithfewerslowdownsthanbudgeted,and•Machinetimestandardssetwithpaddingbuiltinbymachine-workers.8-7Adirectmaterialseffi

7、ciencyvarianceindicateswhethermoreorlessdirectmaterialswereusedthanwasbudgetedfortheactualoutputachieved.Avariablemanufacturingoverheadefficiencyvarianceindicateswhethermoreorlessofthechosenallocationbasewasusedthanwasbudgetedfortheactualoutputachieved.8-88-50Stepsindevelopi

8、ngabudgetedfixed-overheadrateare:1.Choosethetimeperiodusedtocomputethebudge