管理会计(英文版)课后习题答案(高等教育)chapter16

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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CHAPTER16COST-VOLUME-PROFITANALYSIS:AMANAGERIALPLANNINGTOOLQUESTIONSFORWRITINGANDDISCUSSION1.CVPanalysisallowsmanagerstofocusonsellingprices,volume,costs,profits,andsalesmix.Manydifferentuwhatif”questionscanbeaskedtoassessthee

2、ffectonprofitsofchangesinkeyvariables・2.Theunits-soldapproachdefinessalesvolumeintermsofunitsofproductandgivesanswersinthesesameterms.Thesales-revenueapproachdefinessalesvolumeintermsofrevenuesandprovidesanswersinthesesameterms.3.Break-evenpointisthelevelofsal

3、esactivitywheretotalrevenuesequaltotalcosts,orwherezeroprofitsareearned・4.Atthebreak-evenpoint,allfixedcostsarecovered・Abovethebreak-evenpoint,onlyvariablecostsneedtobecovered・Thus,contributionmarginperunitisprofitperunit,providedthattheunitsellingpriceisgreate

4、rthantheunitvariablecost(whichitmustbeforbreak-eventobeachieved).5.Profit=$7.00x5,000=$35,0006.Variablecostratio=Variablecosts/Sales.Contributionmarginratio=Contributionmargin/Sales.Contributionmarginratio=1-Variablecostratio.7.Break-evenrevenues=$20,000/0.40=$

5、50,0008.No.Theincreaseincontributionis$9,000(0.30x$30,000),andtheincreaseinadvertisingis$10,000.9-Salesmixistherelativeproportionsoldofeachproduct.Forexample,asalesmixof3:2meansthatthreeunitsofoneproductaresoldforeverytwoofthesecondproduct.10.Packagesofproduct

6、s,basedontheexpectedsalesmix,aredefinedasasingleproduct.SellingpriceandcostinformationforthispackagecanthenbeusedtocarryoutCVPanalysis.11.Packagecontributionmargin:(2x$10)+(1x$5)=$25.Break-evenpoint=$30,000/$25=1,200packages,or2,400unitsofAand1,200unitsofB.12.

7、Profit=0.60($200,000-$100,000)=$60,00013.Achangeinsalesmixwillchangethecontributionmarginofthepackage(definedbythesalesmix)and,thus,willchangetheunitsneededtobreakeven.14.Marginofsafetyisthesalesactivityinexcessofthatneededtobreakeven.Thehigherthemarginofsafe

8、ty,thelowertherisk.15.Operatingleverageistheuseoffixedcoststoextracthigherpercentagechangesindriver).JITmeansthatCVPanalysisapproachesthestandardanalysiswithfixedandunit-le