管理会计(英文版)课后习题答案(高等教育)chapter15

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1、管理会计（高等教育出版社）于增彪（清华大学）改编余绪缨（厦门大学）审校CHAPTER15SEGMENTEDREPORTINGANDPERFORMANCEEVALUATIONQUESTIONSFORWRITINGANDDISCUSSION1.Theonlydifferenceisthewayinwhichfixedoverheadcostsareassigned・Undervariablecosting,fixedoverheadisaperiodcost;underabsorptioncosting,itisaproductcost.2.A

2、bsorptioncosting:$15;Variablecosting:$10.3.Undervariable(direct)costing,allvariablemanufacturingcostsareassignedtoproducts,notjustdirectmanufactoringcosts・4.Absorption-costingincomeisgreaterbecausesomeoftheperiod'sfixedoverheadisplacedininventoryandnotrecognizedontheabsor

3、ption-costingincomestatement.5.Here,underabsorptioncosting,fixedoverheadfrompriorperiodsisrecognizedinadditiontotheperiod'sfixedoverhead.6.Absorption-costingnetincomeis$16,000[$8(10,000一8,000)]higherthanvariablecostingnetincome.7.Absorptioncosting.Variablecostingwouldrec

4、ognizeonlytheperiod'sfixedoverheadasanexpense.Theadditionalfixedoverheadexpensemusthavecomefrominverttory.8.Variablecostingdoesnotallowtherelation-shipbetweensalesandincometobecomedistorted.9.Variablecostingdoesnotdistortproductperformsneebyallocatingcommonfixedcosts・Itall

5、owsmanagerstoidentifythecon-tributionsindividualsegmentsaremakingtowardcoverageoffixedcosts・10.Variablecostingallowsmanagerstoidentifywhatthecostsoughttobeforvariouslevelsofactivity.Byknowingwhatthecostsoughttobefortheactuallevelofactivity,meaning・fulcomparisonscanbemadetot

6、hecoststhatactuallyoccurred.11.Adirectfixedcostistraceabletoaparticularcostobject.Acommonfixedcostiscommontoseveralcostobjects.Thedistinctionisimportantbecausedirectfixedcostswillvanishifthecostobjectiseliminatedbutcommonfixedcostswillnot.12.Contributionmarginistheamountava

7、ilabletocoverfixedexpensesandprovideforprofit.Segmentmarginistheamountavailabletocovercommonfixedexperisesandprovideforprofit.Contributionmarginisthediffereneebetweenrevenuesandvariableexperises・Segmentmarginiscontributionmarginlessdirectfixedexpenses.13.Absorption-costing

8、incomecanincreasefromoneperiodtothenextifmoreisproducedthanwhatissold・Eventhought