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1、第二章产品成本计算Exercises2–1（指教材上的第2章练习第1题，下同）1.Part#72APart#172CSteel*$12.00$18.00Setupcost**6.006.00Total$18.00$24.00*($1.00´12;$1.00´18)**($60,000/10,000)Steelcostisassignedbycalculatingacostperounceandthenmultiplyingthisbytheouncesusedbyeachpart:Costperounce=$3,000,000/3
2、,000,000ounces=$1.00perounceSetupcostisassignedbycalculatingthecostpersetupandthendividingthisbythenumberofunitsineachbatch(thereare20setupsperyear):Costpersetup=$1,200,000/20=$60,0002.Thecostofsteelisassignedthroughthedrivertracingusingthenumberofouncesofsteel,andthe
3、costofthesetupsisassignedthroughdrivertracingalsousingnumberofsetupsasthedriver.3.Theassumptionunderlyingnumberofsetupsasthedriveristhateachpartusesanequalamountofsetuptime.SincePart#72AusesdoublethesetuptimeofPart#172C,itmakessensetoassignsetupcostsbasedonsetuptimein
4、steadofnumberofsetups.Thisillustratestheimportanceofidentifyingdriversthatreflectthetrueunderlyingconsumptionpattern.Usingsetuphours[(40´10)+(20´10)],wegetthefollowingrateperhour:Costpersetuphour=$1,200,000/600=$2,000perhourThecostperunitisobtainedbydividingeachpart’s
5、totalsetupcostsbythenumberofunits:34Part#72A=($2,000´400)/100,000=$8.00Part#172C=($2,000´200)/100,000=$4.00Thus,Part#72Ahasitsunitcostincreasedby$2.00,whilePart#172Chasitsunitcostdecreasedby$2.00.problems2–51.Nursinghoursrequiredperyear:4´24hours´364days*=34,944*Note:
6、364days=7days´52weeksNumberofnurses=34,944hrs./2,000hrs.pernurse=17.472Annualnursingcost=(17´$45,000)+$22,500=$787,500Costperpatientday=$787,500/10,000days=$78.75perday(foreithertypeofpatient)2.Nursinghoursactasthedriver.Ifintensivecareuseshalfofthehoursandnormalcaret
7、heotherhalf,then50percentofthecostisassignedtoeachpatientcategory.Thus,thecostperpatientdaybypatientcategoryisasfollows:Intensivecare=$393,750*/2,000days=$196.88perdayNormalcare=$393,750/8,000days=$49.22perday*$525,000/2=$262,500Thecostassignmentreflectstheactualusage
8、ofthenursingresourceand,thus,shouldbemoreaccurate.Patientdayswouldbeaccurateonlyifintensivecarepatientsusedthesamenursinghou
