管理会计分析题

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1、Jobordercosting&processcostinWhentousejoborder&processcostingJobordercosting:Forcompaniesthatnrnnufeicturebatchesofuniqueproductsorspecializedservices・Likeaccountingfirms,buildingconstructors.Moreprevalent（流行）withservice-baseeconomiesandERPsystems.Processcosting:Forcompaniesthatprod

2、uceidenticalunitsthroughaseriesofprocesses.AccumulatescostsofeachprocessneededtocompletetheproduceAbsorption&variablecostingDifferencebetweenabsorption&variablecostingAbsorptioncosting:1・assignbothvariableandfixedcoststoproducts2.GAAPrequiredmethod3.PreferredbyfinancialaccountantsVa

3、riablecosting:1・assignonlyvariableMOHtoproducts,fixedcostsareexpensedasincurred2.preferredbymanagementaccountantsPros&consofabsorption&variableAbsorptioncosting:一Pros1.GAAPrequired2・clearlytiedallproductscoststoproducts一cons1.fixedoverheadis"hidden”intheinventory2・managersmightbemot

4、ivatedtoincreaseinvcntoryiftheirbonusesaretiedwithgrossprofitVariablecosting一Pros1.contributionmarginincomestatementallowsmanagersmakebetterCVPanalyses2.fixedcostsareitemedandoutofmanagerscontrol3.morealignedwithcashflow一cons1.fixedcostsareitemedwhichcouldbebadforsomeseasonalcompani

5、es2.notGAAPAnalyzethereasonforthedifferenceinprofit一Whenproductionexceedssales:absorption>variable1.Companysellslessthanitproducescreatesinventory2.Fixedmanufacturingcostsarebeingabsorbedintotheinventorycostsandarenotincludedasanexpensesuntiltheproductissoldundertheabsorptioncosting

6、・Whensalesexceedssales:absorption〈varieible1.Companysellsmorethanitproducesneedstosei1frominventory2.Fixedmanufacturingcostsabsorbedinthebeginninginventoryfromlastperiodareexponsedthisperiodwhonproductsaresoldunderabsorptioncosting・Flexiblebudget&standardcostsAimportantpointFixedMOH

7、intheflexiblebudgetequalsthefixedoverheadinthestaticbudgetWhyflexiblebudget?Changescannotbetoldwhetherthesalevolumeorpriceresultin.Flexiblebudgetcancompareimderthesameunits.Staticbudgetonlyprepareforonlyonelevelofsalesvolume・ABCsystemandJITsystemThedifferencebetweenABC&traditionalal

8、locationTherearethr