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1、........CHAPTER4COVERAGEOFLEARNINGOBJECTIVESLEARNINGOBJECTIVEFUNDA-MENTALASSIGN-MENTMATERIALCRITICALTHINKINGEXERCISESANDEXERCISESPROBLEMSCASES,EXCEL,COLLAB.&INTERNETEXERCISESLO1:Describethepurposesofcostmanagementsystems.31,3450LO2:Explaintherelationshipbetweencost,costobject,costaccumulation,andco
2、stassignment.4556LO3:Distinguishbetweendirectandindirectcosts.A1,B136,37,38,39,4445,4956LO4:Explainthemajorreasonsforallocatingcosts.B233,414654LO5:Identifythemaintypesofmanufacturingcosts:directmaterials,directlabor,andindirectproductioncosts.36,37,38,39LO6:ExplainhowtheA257,60,61.学习参考.........fin
3、ancialstatementsofmerchandisersandmanufacturersdifferbecauseofthetypesofgoodstheysell.LO7:Understandthemaindifferencesbetweentraditionalandactivity-basedcostingsystemsandwhyABCsystemsprovidevaluetomanagers.A3,A4,B3,B433,40,41,4248,49,5055,56,57,58,59,60,61LO8:Useactivity-basedcostinformationtomakes
4、trategicandoperationalcontroldecisions.A4,B432,37,4348,49,5055,56,60CHAPTER4CostManagementSystemsandActivity-BasedCosting4-A1(20-30min.)SeeTable4-A1onthefollowingpage.4-A2(25-30min.).学习参考.........1.MerchandiseInventories,1,000devices@$97$97,0002.Directmaterialsinventory$40,000Work-in-processinvento
5、ry0Finishedgoodsinventory97,000Totalinventories$137,0003.NILEELECTRONICSPRODUCTSStatementofOperatingIncomeFortheYearEndedDecember31,20X9Sales(9,000unitsat$170)$1,530,000Costofgoodssold:Beginninginventory$0Purchases970,000Costofgoodsavailableforsale$970,000Lessendinginventory97,000Costofgoodssold(an
6、expense)873,000Grossmarginorgrossprofit$657,000Lessotherexpenses:selling&administrativecosts185,000Operatingincome(alsoincomebeforetaxesinthisexample)$472,000.学习参考.........TABLE4-A1STATEMENTOFOPERATINGINCOMEOPERATINGINCOMEBYPRODUCTLINEEXTERNALREPORTINGPURPOSEINTERNALSTRATEGICDECISIONMAKINGPURPOSECu
7、stomLargeSmallDetailedStd.Std.CostType,AssignmentMethodSales$155,000$30,000$45,000$80,000Costofgoodssold: Directmaterial40,0005,00015,00020,000Direct,DirectTraceIndirectmanufacturing41,00028,00015,0008,
