成本会计：管理的着重点书后习题答案第8章.doc

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1、CHAPTER8FLEXIBLEBUDGETS,VARIANCES,ANDMANAGEMENTCONTROL:II8-1Effectiveplanningofvariableoverheadcostsinvolves:1.Planningtoundertakeonlythosevariableoverheadactivitiesthataddvalue,and2.Planningtousethedriversofcostsinthoseactivitiesinthemostefficientway.8-2Atthestartofanaccountingpe

2、riod,alargerpercentageoffixedoverheadcostsarelocked-inthanisthecasewithvariableoverheadcosts.8-3Thekeydifferencesarehowdirectcostsaretracedtoacostobjectandhowindirectcostsareallocatedtoacostobject:ActualCostingStandardCostingDirectcostsActualpricesxActualinputsusedStandardpricesxS

3、tandardinputsallowedforactualoutputIndirectcostsActualindirectratexActualinputsusedStandardindirectxStandardinputsallowedforactualoutput8-4Stepsindevelopingabudgetedvariable-overheadcostrateare:1.Choosethetimeperiodusedtocomputethebudget,2.Selectthecost-allocationbasestouseinalloc

4、atingvariableoverheadtothecostobject(s),3.Identifythevariableoverheadcostsassociatedwitheachcost-allocationbase,and4.Computetherateperunitofeachcost-allocationbaseusedtoallocatevariableoverheadcoststothecostobjects.8-5Twofactorsaffectingthespendingvarianceforvariablemanufacturingo

5、verheadare:a.Pricechangesofindividualitemsincludedinvariableoverheadrelativetobudgetedprices.b.Usageofindividualitemsincludedinvariableoverheadrelativetotheflexiblebudget.8-6Reasonsfora$25,000favorablevariable-overheadefficiencyvarianceare:•Workersmoreskillfulinusingmachinesthanbu

6、dgeted,•Productionschedulerwasabletoschedulejobsbetterthanbudgeted,resultinginlower-than-budgetedmachine-hours,•Machinesoperatedwithfewerslowdownsthanbudgeted,and•Machinetimestandardssetwithpaddingbuiltinbymachine-workers.8-7Adirectmaterialsefficiencyvarianceindicateswhethermoreor

7、lessdirectmaterialswereusedthanwasbudgetedfortheactualoutputachieved.Avariablemanufacturingoverheadefficiencyvarianceindicateswhethermoreorlessofthechosenallocationbasewasusedthanwasbudgetedfortheactualoutputachieved.8-8Stepsindevelopingabudgetedfixed-overheadrateare:1.Choosetheti

8、meperiodusedtocomputethebudget,2.