成本会计：管理的着重点十版书后习题答案五

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1、个人收集整理勿做商业用途CHAPTER5ACTIVITY-BASEDCOSTINGANDACTIVITY-BASEDMANAGEMENT5-1Costsmoothingorpeanut-buttercostingdescribesacostingapproachthatusesbroadaveragestouniformlyassignthecostofresourcestocostobjectswhentheindividualproducts,services,orcustomersinfactusethoseres

2、ourcesinanonuniformway.文档收集自网络，仅用于个人学习Onewayofdeterminingifpeanut-buttercostingisoccurringistoseparatelyexaminehowindividualproducts(services,customers,etc.)usetheresourcesoftheorganizationandtocomparetheresultswiththewaytheaccountingsystemrepresentsthatusage.文档收

3、集自网络，仅用于个人学习5-2Overcostingmayresultincompetitorsenteringamarketandtakingmarketshareforproductsthatacompanyerroneouslybelievesarelow-marginorevenunprofitable.文档收集自网络，仅用于个人学习Undercostingmayresultincompaniessellingproductsonwhichtheyareinfactlosingmoney,whentheyerro

4、neouslybelievethemtobeprofitable.文档收集自网络，仅用于个人学习5-3Costingsystemrefinementmeansmakingchangestoanexistingcostingsystemthatresultsinabettermeasureofthewaythatjobs,products,customers,andsoondifferentiallyusetheresourcesoftheorganization.文档收集自网络，仅用于个人学习Threeguideline

5、sforrefinementare:a.Classifyasmanyofthetotalcostsasdirectcostsasiseconomicallyfeasible.文档收集自网络，仅用于个人学习b.Selectthenumberofindirectcostpoolsonthebasisofhomogeneity.文档收集自网络，仅用于个人学习c.Usecostdriversasthechosenallocationbases.文档收集自网络，仅用于个人学习5-4Anactivity-basedapproachf

6、ocusesonactivitiesasthefundamentalcostobjects.Itusesthecostoftheseactivitiesasthebasisforassigningcoststoothercostobjectssuchasproducts,services,orcustomers.文档收集自网络，仅用于个人学习5-5Fourlevelsofamanufacturingcosthierarchyare:文档收集自网络，仅用于个人学习(i)Outputunit-levelcosts(ii)Ba

7、tch-levelcosts(iii)Product-sustainingcosts(iv)Facility-sustainingcosts5-6Thepurposeforcomputingaproductcostwilldeterminewhetherunitcostsshouldbebasedontotalmanufacturingcostsinalloronlysomelevelsofthecosthierarchy.Inventoryvaluationforfinancialreportingrequiresto

8、taloronlysomemanufacturingcosts(alllevelsofthehierarchy)tobeexpressedonaperoutput-unitbasis.Incontrast,forcostmanagementpurposes,thecosthierarchyneednotbeuniti