成本会计：管理的着重点 第十版 书后习题答案第二章.doc

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1、CHAPTER2ANINTRODUCTIONTOCOSTTERMSANDPURPOSES2-1Acostobjectisanythingforwhichaseparatemeasurementofcostsisdesired.Examplesincludeaproduct,aservice,aproject,acustomer,abrandcategory,anactivity,andadepartment.2-2Costassignmentisageneraltermthatencompassestheassignmen

2、tofbothdirectcostsandindirectcoststoacostobject.Directcostsaretracedtoacostobjectwhileindirectcostsareallocatedtoacostobject.·Directcostsofacostobjectarerelatedtotheparticularcostobjectandcanbetracedtoitinaneconomicallyfeasible(cost-effective)way.·Indirectcostsofa

3、costobjectarerelatedtotheparticularcostobjectbutcannotbetracedtoitinaneconomicallyfeasible(cost-effective)way.2-3Managersbelievethatcoststhataretracedtoaparticularcostobjectaremoreaccuratelyassignedtothatcostobjectthanareallocatedcosts.Managersprefertousemoreaccur

4、atecostsintheirdecisions.2-4Factorsaffectingtheclassificationofacostasdirectorindirectinclude:·thematerialityofthecostinquestion,·availableinformation-gatheringtechnology,·designofoperations,and·contractualarrangements.2-5Manufacturing-sectorcompaniespurchasemater

5、ialsandcomponentsandconvertthemintodifferentfinishedgoods.Merchandising-sectorcompaniespurchaseandthenselltangibleproductswithoutchangingtheirbasicform.Service-sectorcompaniesprovidesericesorintangibleproductstotheircustomersforexample,legaladviceoraudits.2-6Acost

6、driverisafactor,suchasthelevelofactivityorvolume,thatcausallyaffectscosts(overagiventimespan).Achangeinthecostdriverresultsinachangeinthecostofthecostobject.Forexample,numberofvehiclesassembledisadriverofthecostsofsteeringwheelsonamotor-vehicleassemblyline.2-7Avar

7、iablecostchangesintotalinproportiontochangesintherelatedleveloftotalactivityorvolume.Anexampleisasalescommissionthatisapercentageofeachsalesrevenuedollar.Afixedcostremainsunchangedintotalforagiventimeperioddespitewidechangesintherelatedleveloftotalactivityorvolume

8、.Anexampleistheleasingcostofamachinethatisunchangedforagiventimeperiod(suchasayear).2-8Therelevantrangeisthebandofactivityorvolumeinwhichaspecificrelati