成本会计：管理的着重点十版书后习题答案二

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1、个人收集整理勿做商业用途CHAPTER2ANINTRODUCTIONTOCOSTTERMSANDPURPOSES2-1Acostobjectisanythingforwhichaseparatemeasurementofcostsisdesired.Examplesincludeaproduct,aservice,aproject,acustomer,abrandcategory,anactivity,andadepartment.文档来自于网络搜索2-2Costassignmentisageneraltermthatenc

2、ompassestheassignmentofbothdirectcostsandindirectcoststoacostobject.Directcostsaretracedtoacostobjectwhileindirectcostsareallocatedtoacostobject.文档来自于网络搜索·Directcostsofacostobjectarerelatedtotheparticularcostobjectandcanbetracedtoitinaneconomicallyfeasible(cost-eff

3、ective)way.文档来自于网络搜索·Indirectcostsofacostobjectarerelatedtotheparticularcostobjectbutcannotbetracedtoitinaneconomicallyfeasible(cost-effective)way.文档来自于网络搜索2-3Managersbelievethatcoststhataretracedtoaparticularcostobjectaremoreaccuratelyassignedtothatcostobjectthana

4、reallocatedcosts.Managersprefertousemoreaccuratecostsintheirdecisions.文档来自于网络搜索2-4Factorsaffectingtheclassificationofacostasdirectorindirectinclude:文档来自于网络搜索·thematerialityofthecostinquestion,·availableinformation-gatheringtechnology,·designofoperations,and·contrac

5、tualarrangements.2-5Manufacturing-sectorcompaniespurchasematerialsandcomponentsandconvertthemintodifferentfinishedgoods.文档来自于网络搜索Merchandising-sectorcompaniespurchaseandthenselltangibleproductswithoutchangingtheirbasicform.文档来自于网络搜索Service-sectorcompaniesprovideser

6、icesorintangibleproductstotheircustomersforexample,legaladviceoraudits.文档来自于网络搜索2-6Acostdriverisafactor,suchasthelevelofactivityorvolume,thatcausallyaffectscosts(overagiventimespan).Achangeinthecostdriverresultsinachangeinthecostofthecostobject.Forexample,numberofv

7、ehiclesassembledisadriverofthecostsofsteeringwheelsonamotor-vehicleassemblyline.文档来自于网络搜索2-7Avariablecostchangesintotalinproportiontochangesintherelatedleveloftotalactivityorvolume.Anexampleisasalescommissionthatisapercentageofeachsalesrevenuedollar.文档来自于网络搜索Afixed

8、costremainsunchangedintotalforagiventimeperioddespitewidechangesintherelatedleveloftotalactivityorvolume.Anexampleistheleasingcostofamachinethati