资源描述:
《管理会计ima13sol_ch06》由会员上传分享,免费在线阅读,更多相关内容在教育资源-天天文库。
1、CHAPTER6COVERAGEOFLEARNINGOBJECTIVESLEARNINGOBJECTIVEFUNDA-MENTALASSIGN-MENTMATERIALCRITICALTHINKINGEXERCISESANDEXERCISESPROBLEMSCASES,EXCEL,COLLAB.&INTERNETEXERCISESLO1:Useopportunitycosttoanalyzetheincomeeffectsofagivenalternative.24,29,30,31,32,41,4349,50,
2、62LO2:Decidewhethertomakeortobuycertainpartsorproducts.A1,B125,33,34,35,51,5264,65,68LO3:Decidewhetherajointproductshouldbeprocessedbeyondthesplit-offpoint.A2,B236,37,55,6367LO4:Identifyirrelevantinformationindisposalofobsoleteinventory.27,38,56,58LO5:Decidew
3、hethertokeeporreplaceequipment.A3,B3,B439,4157,59,60LO6:Explainhowunitcostscanbemisleading.26,40LO7:Discusshowperformancemeasurescanaffectdecisionmaking.B44259,60LO8:Constructabsorptionandcontributionformatincomestatementsandidentifywhichisbetterfordecisionma
4、king.A4,B528,44,45,46,47,4866349CHAPTER6RelevantInformationandDecisionMaking:ProductionDecisions6-A1(20min)1.Thekeytothisquestioniswhatwillhappentothefixedoverheadcostsifproductionoftheboxesisdiscontinued.Assumethatall$60,000offixedcostswillcontinue.Then,Suns
5、hineStatewilllose$36,000bypurchasingtheboxesfromWeyerhaeuser:PaymenttoWeyerhaeuser,80,000x$2.40$192,000Costssaved,variablecosts156,000Additionalcosts$36,0002.Somesubjectivefactorsare:·MightWeyerhaeuserraisepricesifSunshineStatecloseddownitsbox-makingfacility?
6、·Willsub-contractingtheboxproductionaffectthequalityoftheboxes?·Isatimelysupplyofboxesassured,evenifthenumberneededchanges?·DoesSunshineStatesacrificeproprietaryinformationwhendisclosingtheboxspecificationstoWeyerhaeuser?3.Inthiscasethefixedcostsarerelevant.H
7、owever,itisnotthedepreciationontheoldequipmentthatisrelevant.Itisthecostofthenewequipment.Annualcostsavingsbynotproducingtheboxesnowwillbe:Variablecosts$156,000Investmentavoided(annualized)100,000Totalsaved$256,000ThepaymenttoWeyerhaeuseris$256,000-$192,000=$
8、64,000lessthanthesavings,soSunshineStatewouldbe$64,000betteroffsubcontractingtheproductionoftheboxes.6-A2(15min.)Tableisinthousandsofdollars.3491,2.(a)(b)(a)-(b)(c)(a)-(b)-(c)SeparableSal