成本会计：管理的着重点 书后习题答案第七章

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1、CHAPTER7FLEXIBLEBUDGETS,VARIANCES,ANDMANAGEMENTCONTROL:I7-1Managementbyexceptionisthepracticeofconcentratingonareasnotoperatingasanticipatedandgivinglessattentiontoareasoperatingasanticipated.Varianceanalysishelpsmanagersidentifyareasnotoperatingasanticipated.Thelargerthevarian

2、ce,themorelikelyanareaisnotoperatingasanticipated.7-2Sourcesofinformationaboutbudgetedamountsinclude(a)pastamounts,and(b)detailedengineeringstudies.7-3Afavorablevariance-denotedF-isavariancethatincreasesoperatingincomerelativetothebudgetedamount.Anunfavorablevariance-denotedU-i

3、savariancethatdecreasesoperatingincomerelativetothebudgetedamount.7-4Thekeydifferenceistheoutputlevelusedtosetthebudget.Astaticbudgetisbasedonthelevelofoutputplannedatthestartofthebudgetperiod.Aflexiblebudgetisdevelopedusingbudgetedrevenuesorcostamountsbasedonthelevelofoutputac

4、tuallyachievedinthebudgetperiod.Theactuallevelofoutputisnotknownuntiltheendofthebudgetperiod.7-5ALevel2flexible-budgetanalysisenablesamanagertodistinguishhowmuchofthedifferencebetweenanactualresultandabudgetedamountisdueto(a)differencesbetweenactualandbudgetedoutputlevels,and(b

5、)differencesbetweenactualandbudgetedsellingprices,variablecosts,andfixedcosts.7-6Thestepsindevelopingaflexiblebudgetare:Step1:Determinebudgetedsellingprice,budgetedvariablecostsperunit,andbudgetedfixedcosts.Step2:Determinetheactualquantityofoutput.Step3:Determinetheflexiblebudg

6、etforrevenuesbasedonbudgetedsellingpriceandactualquantityofoutput.Step4:Determinetheflexiblebudgetforcostsbasedonbudgetedvariablecostsperoutputunit,actualquantityofoutput,andbudgetedfixedcosts.7-7Fourreasonsforusingstandardcostsare:(i)costmanagement,(ii)pricingdecisions,(iii)bu

7、dgetaryplanningandcontrol,and(iv)financialstatementpreparation.7-467-8Amanagershoulddecomposetheflexible-budgetvariancefordirectmaterialsintoapricevarianceandanefficiencyvariance.Theindividualcausesofthesevariancescanthenbeinvestigated,recognizingpossibleinterdependenciesacross

8、theseindividualcauses.7-9Possiblecausesofafavorablemat