资源描述：
《亨格瑞管理会计英文第15版练习答案解析》由会员上传分享，免费在线阅读，更多相关内容在工程资料-天天文库。
1、WORD文档下载可编辑CHAPTER4COVERAGEOFLEARNINGOBJECTIVESLEARNINGOBJECTIVEFUNDA-MENTALASSIGN-MENTMATERIALCRITICALTHINKINGEXERCISESANDEXERCISESPROBLEMSCASES,EXCEL,COLLAB.&INTERNETEXERCISESLO1:Describethepurposesofcostmanagementsystems.31,3450LO2:Explaintherelationshipbetweencost,costobject,costaccumu
2、lation,andcostassignment.4556LO3:Distinguishbetweendirectandindirectcosts.A1,B136,37,38,39,4445,4956LO4:Explainthemajorreasonsforallocatingcosts.B233,414654LO5:Identifythemaintypesofmanufacturingcosts:directmaterials,directlabor,andindirectproductioncosts.36,37,38,39LO6:Explainhowthefinanc
3、ialstatementsofmerchandisersandmanufacturersdifferbecauseofthetypesofgoodstheysell.A257,60,61LO7:Understandthemaindifferencesbetweentraditionalandactivity-basedcostingsystemsandwhyABCsystemsprovidevaluetomanagers.A3,A4,B3,B433,40,41,4248,49,5055,56,57,58,59,60,61LO8:Useactivity-basedcostin
4、formationtomakestrategicandoperationalcontroldecisions.A4,B432,37,4348,49,5055,56,60CHAPTER4专业资料整理分享WORD文档下载可编辑CostManagementSystemsandActivity-BasedCosting4-A1(20-30min.)SeeTable4-A1onthefollowingpage.4-A2(25-30min.)1.MerchandiseInventories,1,000devices@$97$97,0002.Directmaterialsinventor
5、y$40,000Work-in-processinventory0Finishedgoodsinventory97,000Totalinventories$137,0003.NILEELECTRONICSPRODUCTSStatementofOperatingIncomeFortheYearEndedDecember31,20X9Sales(9,000unitsat$170)$1,530,000Costofgoodssold:Beginninginventory$0Purchases970,000Costofgoodsavailableforsale$970,000Less
6、endinginventory97,000Costofgoodssold(anexpense)873,000Grossmarginorgrossprofit$657,000Lessotherexpenses:selling&administrativecosts185,000Operatingincome(alsoincomebeforetaxesinthisexample)$472,000专业资料整理分享WORD文档下载可编辑TABLE4-A1STATEMENTOFOPERATINGINCOMEOPERATINGINCOMEBYPRODUCTLINEEXTERNALREP
7、ORTINGPURPOSEINTERNALSTRATEGICDECISIONMAKINGPURPOSECustomLargeSmallDetailedStd.Std.CostType,AssignmentMethodSales$155,000$30,000$45,000$80,000Costofgoodssold: Directmaterial40,0005,00015,00020,000Direct,DirectTraceIndirectmanufacturing41,00028,00015,0008,0
