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1、CHAPTER4COVERAGEOFLEARNINGOBJECTIVESLEARNINGOBJECTIVEFUNDA-MENTALASSIGN-MENTMATERIALCRITICALTHINKINGEXERCISESANDEXERCISESPROBLEMSCASES,EXCEL,COLLAB.&INTERNETEXERCISESLO1:Describethepurposesofcostmanagementsystems.31,3450LO2:Explaintherelationshipbetweencost,costobj
2、ect,costaccumulation,andcostassignment.4556LO3:Distinguishbetweendirectandindirectcosts.A1,B136,37,38,39,4445,4956LO4:Explainthemajorreasonsforallocatingcosts.B233,414654LO5:Identifythemaintypesofmanufacturingcosts:directmaterials,directlabor,andindirectproductionc
3、osts.36,37,38,39LO6:Explainhowthefinancialstatementsofmerchandisersandmanufacturersdifferbecauseofthetypesofgoodstheysell.A257,60,61LO7:Understandthemaindifferencesbetweentraditionalandactivity-basedcostingsystemsandwhyABCsystemsprovidevaluetomanagers.A3,A4,B3,B433
4、,40,41,4248,49,5055,56,57,58,59,60,61LO8:Useactivity-basedcostinformationtomakestrategicandoperationalcontroldecisions.A4,B432,37,4348,49,5055,56,60CHAPTER4123Copyright©2011PearsonEducation,Inc.,PublishingasPrenticeHall.CostManagementSystemsandActivity-BasedCosting
5、4-A1(20-30min.)SeeTable4-A1onthefollowingpage.4-A2(25-30min.)1.MerchandiseInventories,1,000devices@$97$97,0002.Directmaterialsinventory$40,000Work-in-processinventory0Finishedgoodsinventory97,000Totalinventories$137,0003.NILEELECTRONICSPRODUCTSStatementofOperatingI
6、ncomeFortheYearEndedDecember31,20X9Sales(9,000unitsat$170)$1,530,000Costofgoodssold:Beginninginventory$0Purchases970,000Costofgoodsavailableforsale$970,000Lessendinginventory97,000Costofgoodssold(anexpense)873,000Grossmarginorgrossprofit$657,000Lessotherexpenses:se
7、lling&administrativecosts185,000Operatingincome(alsoincomebeforetaxesinthisexample)$472,000123Copyright©2011PearsonEducation,Inc.,PublishingasPrenticeHall.TABLE4-A1STATEMENTOFOPERATINGINCOMEOPERATINGINCOMEBYPRODUCTLINEEXTERNALREPORTINGPURPOSEINTERNALSTRATEGICDECISI
8、ONMAKINGPURPOSECustomLargeSmallDetailedStd.Std.CostType,AssignmentMethodSales$155,000$30,000$45,000$80,000Costofgoodssold: Directmaterial40,0
