《管理会计》补充习题第二章
管理会计补修及答案
一．单项选择题：（每题1分，共20分）1、安全边际额=实际销售量-（保本销售量）。
2、安全边际率与（保本作业率）之和为1。
3、按目标利润预测的目标成本一个应当等于（预计销售收入-目标利润）。
4、按照管理会计的解释，成本的相关性是指（与决策方案有关的成本特性）。
5、保本点业务量占现有或预计业务量的百分比，叫（边际率）。
6、边际利润—（固定成本）=营业利润7、边际利润率与变动成本率的关系表示为（边际利润率=1-变动成本率）。
8、编制弹性成本预算的关键在（将所有成本分别划分为固定成本与变动成本两大类）。
9、编制全面预算的出发点是（销售预算）。
10、不受管理当局短期决策行为影响，形成和维护企业的起码生产经营能力的成本，成为（约束性固定成本）11、成本中心控制和考核的内容是（责任成本）。
12、当企业按最优生产批量组织生产时，意味着（调整准备成本等于储存成本）。
13、当相关系数γ等于+1时，表明与业务量之间的关系是（完全正相关）14、对于任何一个成本中心来说，其责任成本应等于该中心的（可控成本之和）。
15、供需双方分别按照不同的内部转移价格计价结算时采用的是（双重市场价格）。
16、固定成本与经营杠杆系数的关系是（固定成本越大，经营杠杆系数越大，经营风险越大）。
17、固定制造费用的实际金额与预算金额之间的差额称为（耗费差异）。
滚动预的基本特点是（预算期是连续不断的）。
18、甲方案在三年中每年年初付款100元，乙方案在三年中每年年末付款100元，若利率为10%，则二者在第三年年末时的终值相差（33.1）。
19、降低盈亏临界点作业率的办法是（提高预计利润）。
20、进行本量利分析，必须把企业全部成本区分为固定成本和（变动成本）。
21、经营杠杆系数可以揭示利润受下列指标之一变动影响的敏感程度，该指标是（销售量）。
22、可以概括了解企业在预算期间盈利能力的预算是（预计利润表）。
23、利用已知的零存数整取的过程，实际上就是计算（年金终值）。
管理会计第2章习题答案
《管理会计》（毛付根主编）第二章练习题答案1、解：设bx a y +=（1）高点（6，7），低点（2，4）分别代入方程：分别代入方程：îíì==Þîíì+=+=75.05.22467b a x a x a 则：x y 75.05.2+= （2）略）略（3）根据最小平方法原理，建立标准方程： ïîïíì+=+=ååååå2x b x a xy x b na y 将有关数据代入计算：将有关数据代入计算：îíì==74.071.2b a 则有：x y 74.071.2+= 也可以运用Excel2007求得。
求得。
（4）当8=x 时：根据（1），x y 75.05.2+==8.5（千元）（千元） 根据（3），x y 74.071.2+==8.65（千元）（千元）注意：结论不要用分数表示，还要有计量单位。
2、解：设bx a y +=（1）高点（20000，5000），低点（15000，4000）则：2.0150002000040005000=--=D D =x yb将高点代入方程：200002.05000´+=a 则1000=a x y 2.01000+= （2）当1800=x 时，=´+=18002.01000y 4600（元）（元）3、说明：此题“净利润”改为“税前利润”。
解：变动成本法计算：解：变动成本法计算： 利 润 表 项 目 第一年第一年第二年第二年销售收入销售收入20000×15=3000015=30000 30000×15=45000015=450000 —变动成本—变动成本 20000×5=1000005=10000030000×5=1500005=150000贡献毛益贡献毛益200000 300000 —固定成本：—固定成本：固定制造费用固定制造费用 180000 180000 固定销售与管理费用固定销售与管理费用 25000 25000 税前利润税前利润－5000 95000 完全成本法计算：完全成本法计算：第一年：单位固定制造费用=30000180000=6 单位产品生产成本=5+6=11 第二年：单位固定制造费用=24000180000=7.5 单位产品生产成本=5+7.5=12.5 利 润 表项 目 第一年第一年 第二年第二年销售收入销售收入 20000×15=3000015=30000 30000×15=45000015=450000—销售成本：—销售成本：期初存货期初存货0 110000 本期生产本期生产 30000×11=33000011=330000 24000×12.5=30000012.5=300000可供销售可供销售330000 410000 期末存货期末存货 10000×11=11000011=110000 4000×12.5=5000012.5=50000合计合计220000 360000 毛利毛利80000 90000 销售与管理费用销售与管理费用25000 25000 税前利润税前利润55000 65000 差异原因分析：差异原因分析：第一年：生产量（30000件）大于销售量（20000件），期末产成品盘存10000件“吸收”了固定性制造费用60000元（即10000×6），因而使第一年产品销售成本减少60000元，税前利润就增加60000元[即利润差异=55000－（－5000）]。
管理会计第二章-(1)
第二章变动成本法练习题一、单选1、混合成本的分解方法中，主观性最强的方法是（A）A、账户分析法B、高低点法C、散布图法D、回归直线法2、下列费用中属于酌量性固定成本的是（B）A、房屋及设备租金B、技术开发费C、行政管理人员的薪金D、不动产税3、下列费用中属于约束性固定成本的是（A）A、照明费B、广告费C、职工教育培训费D、业务招待费4、下列各种混合成本可以用模型y＝a＋bx表示的是（C）A、半固定成本B延伸变动成本C半变动成本D阶梯式变动成本5、采用散布图法分解混合成本时，通过目测在各成本点之间画出一条反映成本变动趋势的直线，这条直线与纵轴的交点就是固定成本，斜率则是变动成本。
理论上这条直线距各成本点之间的（C）最小。
A距离之和B离差之和C离差平方和D标准差6、（B）是分解混合成本诸方法中最为简便的一种，同时也是相关决策分析中应用比较广泛的一种。
A高低点法B账户分析法C回归直线法D工程分析法7、管理会计将成本区分为固定成本、变动成本和混合成本三大类，这种分类的标志是（C）A成本的可辨认性B成本的可盘存性C成本的性态D成本的时态8、（B）成本在决策中属于无关成本A边际B沉没C专属D机会9、造成“某期按变动成本法与按完全成本法确定的营业净利润不相等”的根本原因是（B）A两种方法对固定性制造费用的处理方式不同B两种方法计入当期损益表的固定生产成本的水平不同C两种方法计算销售收入的方法不同D两种方法将营业费用计入当期损益表的方式不同10、造成某期按变动成本法与完全成本法确定的营业净利润不相等的根本原因是（B）A、两法对固定性制造费用的处理方式不同。
B、两法计入当期损益表的固定生产成本的水平不同。
C、两法即使销售收入和生产成本之间的水平不同D、两法对期间成本和生产成本之间的区分不同11、在变动成本法下，构成产品成本的是（A）A、变动成本成本B、生产成本C、变动成本总额D、变动成本与固定成本之和12、某企业只生产一种产品，本月份生产并销售产品100件，单位产品售价1000元；发生的变动成本30000元，变动管理费用和变动销售费用2080元，固定性制造费用10000元，固定成本40000元。
管理会计第2章习题
第二章习题1、已知A企业从事单一产品的生产，连续三年销量均为1000件，而这三年产量分别为1000件、1200件和800件。
单位产品售价为200元/件；管理费用与销售费用均为固定费用，这两项费用各年总额均为50000元；单位产品变动成本(包括直接材料、直接人工、变动制造费用)为90元；固定制造费用为20000元。
要求:(1)根据上述资料。
不考虑销售税金，分别采用变动成本法和完全成本法计算各年税前利润。
(2)根据计算结果，简单分析完全成本法与变动成本法对损益计算的影响。
2、某公司生产一种产品，2007年和2008年的有关资料如表2一3所示。
表2一3要求:(1)用完全成本法为该公司编制这两年的比较利润表，并说明为什么销售增加50%，营业净利反而大为减少。
(2)用变动成本法根据相同的资料编制比较利润表，并将它同(1)中的比较利润表进行比较，指出哪一种成本法比较重视生产，哪一种比较重视销售。
3、A是只生产一种产品的企业，第1-3年每年的生产量(基于正常生产能力)都是8000件，而销售量分别为8000件、7000件和9000件。
单位产品的售价为12元/件。
生产成本中，单位变动成本5元(包括直接材料、直接人工和变动制造费用)。
固定制造费用基于正常生产能力8000件，共计24000元。
每件产品分摊3元。
销售和行政管理费假定全部都是固定成本，每年发生额均为25000元。
要求：根据资料，不考虑销售税金，分别采用变动成本法和完全成本法，计算各年税前利润。
4、成本分解案例上海某化工厂是一家大型企业。
该厂在从生产型转向生产经营型的过程中，从厂长到车间领导和生产工人都非常关心生产业绩。
过去，往往要到月底才能知道月度的生产情况，这显然不能及时掌握生产信息，特别是成本和利润两大指标。
如果心中无数，便不能及时地在生产过程各阶段进行控制和调整。
该厂根据实际情况，决定采用本-量-利分析的方法来预测产品的成本和利润。
首先以主要生产环氧丙锭和丙乙醇产品的五车间为试点。
管理会计习题(第二章)
一、资料：某工厂将去年12个月中最高业务量与最低业务量情况下的制造费用总额资料摘上表的制造费用总额中包括变动成本、固定成本和混合成本三类。
该厂会计部门曾对高点业务量的制造费用总额作了分析，其各类成本的组成情况如下：变动成本总额75 000元固定成本总额60 000混合成本总额41 250制造费用总额176 250元要求：1、根据上述资料，采用高低点法将该厂的混合成本分解为变动成本与固定成本，并写出混合成本公式。
2、若该厂计划期间的生产能量为65 000机器小时，那么它的制造费用总额将为多少？二、资料：某公司2003年的有关资料如下：生产量 4 000件销售量 3 500件期初存货量0贡献毛益率50%直接材料20 000元直接人工32 000元制造费用：其中：单位变动费用6元固定费用总额28 000元推销及管理费用：其中：单位变动费用4元固定费用总额21 000元要求：1、分别按两种不同的成本计算法编制收益表。
2、比较两种方法计算出来的税前净利，以哪种方法较高？高多少？怎样验算。
1、资料：假定某公司本年度生产并销售甲产品40 000件，销售单价18元，单位变动成本为10元，固定成本总额为135 000元，本年度可获税前净利185 000元，现根据本企业的生产能力及市场调查，将计划年度的目标利润定为250 000元。
要求：计算影响计划年度利润的各有关因素怎样变动，才能保证目标利润的实现？2、某厂某月份的损益表如下（单位：元）销售收入400 000销售成本变动成本220 000固定成本200 000420 000税前利润（20 000）该厂经研究认为，如果每月增加广告费100 000元，可使销售量有大幅度的增长。
要求计算：（1）增加广告费后，盈亏临界点的销售额。
（2）增加广告费后，要实现利润20 000元，销售收入应为多少？。
管理会计课后习题Ronald Hilton 第二章
CHAPTER 2Management Accounting: Cost Termsand ConceptsANSWERS TO REVIEW QUESTIONS2.1See Exhibit 2.1'Traditional versus modern management accounting systems', whichidentifies the four key components of management accounting systems: costing, budgeting, performance measurement and cost management. Traditional costing systems focus on costing responsibility centres, such as departments and products.Modern costing systems focus on activities, together with goods and services, and both customers and suppliers. The focus of traditional budgeting systems is on departments rather than activities and processes. The focus of t raditional performance measurement systems is on financial outcomes, especially cost, whereas modern systems focus on all the critical success factors, including financial factors. Further, modern costing systems take a broader perspective in that they support the management of both customer value and shareholder wealth. Apart from financial performance measures, there is little emphasis on cost management in traditional systems. In contrast, while cost management is an important aspect of modern management accounting, it takes the form of a proactive approach to managing resources by analysing the real causes of costs and eliminating wasteful activities.2.2 The reasons why management accounting systems pay so much attention to costs andwhy a focus on costs will probably always be paramount in management accounting are:∙Ready availability of cost data and information internally provided through the accounting system.∙Cost information is important in helping managers allocate and manage resources effectively to create customer value and shareholder value. Managementaccountants historically have focused on manufacturing production costs,not onlybecause of the need to value inventory and cost of goods sold for external reporting,but because costs incurred outside the production area of the value chain wererelatively insignificant and because internal costs were seen as controllable whereasexternal factors were seen as largely uncontrollable. Today,with the growth of theservice sector, globalisation, competition and sophisticated ITcapability,management accountants tend to focus on many different types of costs(not just manufacturing product costs) and the causes of those costs along the value chain.The monitoring of external factors relating to customer satisfaction and product differentiation and so on is now seen as an important aspect of management accounting.The ‘Real life’ examples in the chapter illustrate how viability can depend on managing, controlling and reducing costs and why management accounting systems pay so much attention to costs.IAG, to keep insurance premiums as low as possible for its customers and to meet its obligations to shareholders, needs to manage costs in every part of its business. It needs to minimise administration costs, look for savings in its supply chain, use technology to increase efficiency and find synergies within its operations, including achieving cost savings through reducing carbon emissions and managing the environment.The Australian hotel industry,to determine the trade-off between room rates and occupancy (as the room rate goes down, the occupancy level goes up),uses cost classification to help set room prices and manage the yield on providing accommodation.In setting room rates the hotel manager must consider cost behaviour: which costsare variable costs of providing accommodation, such as roomcleaning costs, and which are committedcosts, such as council rates, premises costs and insurance costs. Room rates must be set so that theycover at least the variable cost per room per day. The system identifies the variable costs of the two major products of the hotel: rooms and food and beverages. The variable costs per room tend to be low, whereas the variable costs forfood and beverage service tend to be high. This means that the extra profit that can be earned from each extra night of accommodation sold is high. The key to improving profitability is, therefore, maximising room sales. The appropriate classification of costs helps the hotel industry to understand and manage its costs and profitability.The Japanese experience, where it wantedto retain its competitive advantage in high technology manufacturing but was faced with competing against low labour costs in other Asian countries, has been that some companies have found it cost effective to return their manufacturing operations to Japan.Kenwood returnedto Japan because of a lower foreign exchangerate, higher skills and productivity of Japanese labour, and a reduced need for re-exporting. These factors resulted in costsavings across the value chain of 10 per cent,reduced lead times from two weeks to one or two days and reducedinventory levels from 18 to three days. In Japan a cell production method of small production teams working on a range of tasks is used rather than an assembly line approach.This resultsin labour savings and the flexibility of small production lots to meet customer demand more effectively and quickly. Canon returned to Japan because it identified that costs across the value chain from development through to production and distribution can be managed more efficiently and effectively in Japan by using automation to offset Japan’s relatively higher labour costs.Film makers also need to analyse and manage their costs effectively. In seeking finance, film producers provide detailed budgets of estimated production costs. They need to manage actual costs carefully once production begins. Careful costing becomes even more important in an environment of rising costs and, according tothe Australian Film Commission, the costs of making Australian feature films have increased significantly over time. The Film Finance Corporation Australia (FFC) compared the costs in 1993 and 2001 of shooting the same feature film. Location costs, including council fees, security fees, facilities and cleaning up,rose by more than 380 per cent; equipment, including cameras, grips, lighting and sound, increased by an average of 177 per cent;rentals and storage, including for the art department and office, construction, toilets, cleaning, and editing facilities, increased by 81 per cent; and fringe costs, including cast and crew overtime, night and other loadings, rose by more than 150 per cent.The cost of gold production in Australia has continued to rise and the price of gold is subject to world market supply and demand. Assigning costs to cost objects is important in assessing the future of the gold industry.A key figure for gold miners and their investors is the estimated production cost per ounce for gold. When the gold price in June 1997 fell to $450 per ounce, only nine of the top 25 mines were comfortably covering costs. Recent record prices have more than offset the increase in gold production costs; but gold mining is capital intensive, involving large scale power generation and mining equipment. By the end of 2006 average global mine cash costs had risen to approximately $400 per ounce, and the total production costs including depreciation and other capital expenses had risen to $508 per ounce. There are high energy costs in extracting the ore from the ground and refining it; these processes may need particular attention to reduce environmental costs in a carbon-constrained future.2.3 We often classify information as qualitative or quantitative. We can then furthercategorise quantitative information as financial or non-financial (i.e. representing monetary amounts or numerically representing other measures). However, this question asks the student to first distinguish between financial and non-financial information. The non-financial information can therefore bepresented in the subcategories of qualitative and quantitative information.Many answers are possible.A quick check on the internet will reveal to students that the Australian Open run by Tennis Australia encourages applications for a wide range of jobs, both paid and voluntary. Data is therefore required about the staffing requirements of the Open. Weather information assists with decisions relating to having the roof of centre court open or closed at the start of a match, as only extreme weather eventswill lead to it being closed after the start of the match. The timing of an Australia Day fireworks display in the areaalso affects matches, as they pause matches while the display is on. Weather forecasts can also affect the amount and nature of drinks that are ordered; more cold drinks and ice creams are probably sold during hot spells, whereas colder sessions can create higher demand for hot food and drink. Hotter weather puts a strain on medical services, whereas wet and cold weather can change demand at the tournament clothing outlets. The timing of cricket matches at the neighbouring MCG has an impact on parking and should be known in advance. The number of presold tickets can affect both the number of tickets sold on the day and the number of quick entry lanes for presold tickets (when they have them) needed.Instructor: a useful discussion can focus on which information is quantitative and which is qualitative.2.4Managers in the head office of Qantas could use cost information in planning when theydevelop a budget for their operations during the following year. Included in that budget would be projected costs associated with:existing planes, buildings and equipment (rent, depreciation, maintenance etc.);staff salaries, recruitment and training;food for on-board meals in the different classes of seat (a few years ago there was publicity about how much Qantas saved by cutting one olive from each First Class meal);advertising contracts; and so on. At the end of the year, or each month, this budget would be used for cost control, by comparing the actual costs incurred with projected costs in the budget and analysing variances.2.5Costs can be classified and reported in many different ways, depending on the purposefor which managers will use the information. Students should be careful how they interpret this phrase. It is not really different costs but the same bundle of costs with different cost classifications for different purposes. Cost data that are classified and reported in a particular way for one purpose may be inappropriate for another use.2.6Fixed costs remain constant in total across changes in activity levels, whereas variablecosts change inproportion to the level of activity. Examples are:Fixed costs Variable costsSalaries of permanent staff Casual staff salaries will vary with forecastdemand and the need to cover permanent staffleave arrangementsDepreciation of buildings and equipment Paper and postage costs, while declining, varywith the number of customers who have notadopted the online communication methodsSecurity services:if they are outsourced they are often subject to long-term contracts which would also make them fixed Telephone banking costs and across the counter retail banking may decline as internet banking increasesOther long-term contracts may includethose for cleaningStudents should note that it is important to recognise what a variable cost ‘varies with’.The answer to Question 2.7 is directly relevant here. In the context of a bank it is interesting to discuss the measures of output, the activities and the measures of input;cost is one measure of the inputs (resources consumed) that support the activities that produce the outputs. Costs in the table above can be extended to include those relating to investment activity and community engagement.2.7 When analysing cost behaviour the ‘level of activity’refers to the level of workperformed in the organisation. The activity causes the cost and, for this reason, the level of activity is often referred to as the level of cost driver. Activity can be expressed in many different ways, including units produced, number of machine hours, number of direct labour hours, number of transactions, kilometres driven, kilowatts used, pages printed, number of set-ups, number of engineering hours and so on. In a university, academic teaching activity is variously related to the number of courses/units/subjects prepared and taught, the number of hours of class contact, the number of students taught, marking load and various online teaching tasks.2.8 Cost objects are items for which managers need separate measures of cost. Examplesare:Cost object ‘Real l ife’ examples Reason for management interestcustomer IAG policy holders, hotelindustry guests, bar patrons,restaurant patrons to find out if particular customers are profitableproduct IAG policies, hotel industryaccommodation, food andbeverage;high technology TVs,cameras, printers and so on;afilm; an ounce of goldto find out if a product is profitableactivities IAG claims handling; hotelroom cleaning; assembling TVs;film editing;drilling for gold to obtain activity cost / per unit of activity for estimating the costs of other cost objects such as products, as well as for benchmarkingdepartment IAG policy and claimsdepartments;hotelaccommodation and food andbeverage departments; hightechnology research anddevelopment and administrativedepartments; film locationlogistics; gold refining to evaluate performance against a budget2.9 A direct cost can be traced to a cost object in an economic manner. An indirect costcannot be traced in an economic manner. Many costs could be traced if the organisation was willing to spend resources on tracing the costs. This is why we use the term ‘in an economic manner’. For indirect costs, the benefits of tracing the cost to the cost object are less than the cost of doing so.In an IT department in a law firm, for example, direct costs would include the depreciation of computer hardware, the cost of software and the salary costs of the IT staff. Other direct costs to the department include heating and lighting and depreciation on their office furniture. Costs that are indirect to the department include a share of accounting costs, the use of cleaning staff, and security costs.2.10 Costs that are direct to a plant but indirect to the products they produce include the costof secretarial staff at the plant, the salaries of the manager, telephone and IT costs, the depreciation of buildings, cleaning costs, car park and landscaping costs. Even costs more closely related to the manufacturing process can be direct to the plant but indirect to items produced. Hence, three other costs that could be classified as direct costs of a chemicals production plant but indirect costs of the chemicals produced are rent of factory, factory machine maintenance and factory supervision.2.11Controllable by CEO of the AFL Uncontrollable by CEO of the AFLWages of staff hired by and under the direction of AFL staff Items controlled by others such as the football club managers,e.g. the maintenance of playing arenasCosts for cleaning and security directly managed by AFL staff Items affected by outside influences such as the weather, legislation, and suppliers, e.g. refreshment costsContract items at the time of making the contract. These can include outsourced security, cleaning and so on. Note that lease costs are included here Contract/lease costs during the life of the contractsNote that ‘control’ relates to the manager's degree of influence. There is a broadspectrum between absolute, total control and no influence at all.Absolute and totalcontrol is rare. When we refer to ‘controllable’ we usually mean ‘significant influence’.2.12 The value chain is a set of linked processes or activities that begins with resources andends with providing (and supporting) products (i.e. goods and services) which customers value. Each of these segments can be examined from the viewpoint of providing managers with useful cost information.Research and development costs include building and running laboratories or research facilities, developing and testing new products and obtaining market data to ascertain demand for the product. As competition escalates, managers need to know where their competitive advantage might lie in keeping ahead of the market in introducing new (or modified) products or services.Design costs involve translating the research and development information into productsthat will satisfy customers’ needs. This includes all costs associated with the design of the product and the processes by which it will be produced. It may also require further R & D to be undertaken if the product or process design reaches a point where the firm cannot proceed until additional information is attained. It is important for managers to know the extent of design costs, since these must be recovered over the life of the product. Changing the design of the product can also bring changes in the costs of production, supply and distribution.Supply costs relate to the procurement and receipt of all incoming materials, parts or components related to the production of the product. Included also should be the costs of dealing with various suppliers so that the firm can evaluate its most suitable and cost-effective supplier profile. Managers who have (and fully understand) supply costs will make more effective supplier relationship decisions.Production costs include the costs associated with the collection and assembly of the resources to produce a product or service. Manufacturing costs (as opposed to costs in service environments) are the most common example of production costs and are regarded as those costs which are incurred within the factory area. Managers can use production costs to determine the cost per unit produced, whether this varies with batch size or volume produced, what additional costs are incurred with variations to the product, and so on. Apart from knowing these costs for planning, control and decisionmaking, production costs are required for financial reporting purposes. Marketing costs include costs associated with linking product features with customer needs and wants, together with promoting and selling the product. Managers need these costs to manage a vital part of the value chain, which is often misunderstood—and the total costs of which are often difficult to determine.Distribution costs are any costs associated with getting the finished product into the hands of the customer, and include transport and storage, distribution channel costs and so on. Managers need these costs to determine the most cost-effective way to distribute the product – something which may change over time and with different markets served by the firm.Customerservice (or support)costs comprise all costs incurred in serving or supporting the customer: answering inquiries, providing information about product features, installation, after-sales service, warranties and repairs, and so on. Managers who understand these costs will be better placed to accurately determine customer profitability compared to managers who do not.2.13 Value chain for a computer manufacturer:Value chain segment Examples of costsResearch and development Evaluating the suitability of using new material to manufacture the computersStudy of overseas trends to determine appropriate styles for local marketDesign Developing a new look computerDesigning new functionality into the computers Supply Cost of materialsCustoms duties on imported materialsManufacturing or production Direct materials and direct labour Factory overheadMarketing Media advertising to promote the productSales force costs associated with calling on prospective retailcustomersDistribution Warehousing and storageDelivery to customersCustomer service Warranty claims relating to defective workmanshipAnswering customer queries relating to installation of softwareand so onOnly manufacturing costs are included in the inventory value (shown on the balance sheet) for financial reporting purposes.2.14 The three main components of product cost are direct material, direct labour andmanufacturing overhead. Direct material is the cost of materials consumed in the process of manufacturing the product that can be directly traced to each product. Direct labour is the cost of personnel who work directly on the manufactured product, including salary, wages and labour on-costs. Manufacturing overhead covers all other costs of manufacturing the product that are not direct material or direct labour, including indirect materials, indirect labour and costs of depreciation, insurance, utilities and costs of manufacturing support departments. For example, if we consider Calvin Klein jeans,the cost of the denim used to make the jeans would be classified as direct material, the wages of the workers who cut and sew the jeans would constitute a direct labour cost and the heating and lighting of the assembly area would be part of the manufacturing overhead cost.A useful discussion can cover the classification of stitching thread as indirect material although it could technically be traced to the jeans.However, when fancy stitching is a design feature of the jeans, how should that thread be classified?2.15 Inventoriable cost is another term for product cost.It relates to the costs normallypermitted to be included as product cost for external reporting purposes (i.e. as inventory cost in the list of assets and for the determination of cost of goods sold in the calculation of profit). The term is derived from the storage of the goods as inventory until the goods are sold.2.16 Product costs are costs that are associated with manufactured goods and once they aresold the product costs become expenses. Period costs are those costs that are expensed during the time period in which they are incurred.Examples of each follow:Product costs Period costsDirect labour Upstream costs such as research anddevelopmentDirect material Support service costs such asaccountants’ salaries, depreciation ofoffice equipmentManufacturing overhead such as wages of factory manager and supervisors, machine maintenance, depreciation of factory building and equipment Downstream costs of selling and marketing such as sales personnel salaries, advertising, distribution2.17 In most service firms there is no inventory as the product is consumed as it is produced.All costs are thustreated as period costs.2.18 The four major steps in the flow of costs through a manufacturing company are outlinedin Exhibit 2.6 and described as follows:1 When raw material for manufacturing production is purchased, its cost is added toraw materials inventory.2 As it is consumed in the production, its cost is removed from raw material inventoryand added to work in process inventory account, which records the cost of productson which manufacture has begun but has only partially been completed at balancedate. Work in process inventory also accumulates the costs of direct labour andmanufacturing overhead incurred in the production.3 When products are finished, their costs are transferred from work in processinventory to finished goods inventory, which refers to manufactured goods that arecomplete and ready for sale.4 Finally, when products are sold their costs are transferred from finished goodsinventory to cost of goods sold account, which is an expense during the period whenthe sale is made.2.19 Product cost in a manufacturing context is the cost assigned to goods that aremanufactured. Product cost is classified as an asset and appears on the balance sheet when it moves through the raw material, work in process and finished goods inventories.When the goods are sold, their cost is transferred from finished goods inventory account to cost of goods sold, an expense account, and is deducted from sales revenue to estimate the gross profit appearing on the income statement. As costs are resources given up to obtain future benefits, if the benefits extend beyond the current accounting period, the costs are recorded as assets (e.g. raw material or finished goods inventories accounts). When the benefits from a cost are confined to the current period, the costs are recorded as an expense that is used up in the generation of revenue (e.g. cost of goods sold expense).2.20 Cost of goods manufactured is the total cost of goods that are completed during theperiod and moved to finished goods inventory, and cost of goods sold is the total cost of goods that are sold during the period and removed from finished goods inventory.Cost of goods manufactured can also be distinguished from manufacturing costs. The manufacturing costs are the total cost of resources consumed in production within a particular period. These can include resources still in the production stage at the end of the period.The cost of goods manufactured is the cost of goods finished in the period, even if they were started in a previous period.SOLUTIONS TO EXERCISESEXERCISE 2.21 (10 minutes) Classifying costs of support department; direct, indirect, controllable and uncontrollable costsEXERCISE 2.22 (20 minutes) Classifying product and period costs, variable and fixed costs, manufacturing costs1 Advertising costs: period cost, fixed non-manufacturing cost2 Straight-line depreciation: product cost, fixed manufacturing overhead3 Wages of assembly line workers: product cost, variable, direct labour4 Delivery costs on customer shipments: period cost, variable non-manufacturing cost5 Newsprint consumed: product cost, variable, manufacturing cost (direct material)6 Plant insurance: product cost, fixed, manufacturing cost (manufacturing overhead)7 Glass costs: product cost, variable, direct material8 Tyre costs: product cost, variable, manufacturing cost (direct material)9 Sales commissions: period cost, variable non-manufacturing cost10 Wood glue: product cost, variable, manufacturing cost (either direct material ormanufacturing overhead (i.e., indirect material) depending on how significant the cost is) 11 Wages of security guards: product cost, variable, (manufacturing cost) manufacturingoverhead12 Salary of financial vice president: period cost, fixed non-manufacturing cost EXERCISE 2.23 (20 minutes) Classifying product and period costs, variable and fixed costs, manufacturing costs1 Handbrake pads: product cost, variable, manufacturing cost (direct material)2 Inward shipping costs: product cost, variable, manufacturing cost (direct material)3 Oil consumed by sewing machines: product cost, variable, manufacturing cost(manufacturing overhead)4 Hourly wages of cleaners: period cost, variable, non-manufacturing cost5 Salary of financial controller: period cost, fixed, non-manufacturing cost6 Advertising: period cost, fixed, non-manufacturing cost7 Straight-line depreciation on factory machinery: product cost, fixed, manufacturing cost(manufacturing overhead)8 Wages of assembly workers: product cost, variable, manufacturing cost (direct labour)9 Delivery costs on customer shipments: period cost, variable, non-manufacturing cost10 Printed circuit boards: product cost, variable, manufacturing cost (direct material)11 Plant insurance: product cost, fixed, manufacturing cost (manufacturing overhead)12 Grain costs: product cost, variable, manufacturing cost (direct material)EXERCISE 2.24 (10 minutes) Classifying costs; value chain: manufacturer1 (d)。
《管理会计》第二章例题
【例2-1】大华电器公司生产电冰箱，每装配1台电冰箱需外购压缩机1台，目前市场上压缩机单价为800元，则变动成本与产量的关系如表2-1所示 表2-1大华电器公司成本与产量资料来表示：y=bx将表2-1的有关数据在坐标图上表示，可以反映变动成本的两个重要特性，见图2-1、图2-2图2-1变动成本模型图2-2 单位变动成本模型【例2-2】大华电器公司生产电冰箱，其装配车间的厂房是从外部租赁的，每月租金为90000元。
生产量与租金成本之间的关系如表2-2所示 表2-2大华电器公司生产量与租金成本资料用下式来表示：a y x将表2-2的有关数据在坐标图上表示，可以反映固定成本的两个重要特性，见图2-4、图2-5。
图2-4 固定成本模型图2-5 单位固定成本模型【例2-3】欣欣公司2005年度1～6月份设备维修费（混合成本）资料如表2-3所示。
表2-3欣欣公司成本与业务量历史资料点法混合成本的分解，单位变动成本与固定成本总额计算如下：单位变动成本＝65000540001050003900-=-（元）固定成本总额＝6500010500015000-⨯=（元）或 ＝5400010390015000-⨯=（元）由此建立成本性态模型：1015000y x =+应注意的是，高点与低点的选择，既可以以成本为依据，也可以以产量为依据。
如果按业务量选择的高点或低点与按成本选择的高点或低点不在同一月份，应以业务量为依据确定高低点。
确定最高点和最低点后，产量和成本必须是同一个月的数据。
【例2-4】以【例2-3】的资料，利用回归直线法进行混合成本分解，计算过程见表2-4 表2-4回归直线法计算表261450050000253003420004770000010.086107470000(25300)4730000b ⨯-⨯===⨯-（元）34200010.082530014.4966a -⨯==（元）由此建立成本性态模型：10.0814496y x =+必须指出，采用回归直线法分解混合成本，混合成本总额与产量之间必须具有线性联系，如果没有这种线性联系，分解出来的结果也就失去了意义。
管理会计白玉芳第二章成本性态分析课后习题参考答案
第二章成本性态分析思考与练习题答案一、思考题1、什么是成本？如何理解成本信息在管理会计中的作用。
成本是指人们在经济活动过程中，为达到一定的目的而耗费的各种资源，包括人、财、物、时间、信息、机会等等。
在财务会计中，成本是根据财务报表的需要定义的，即成本是指取得资产或劳务的支出，它们由会计准则或会计制度来规范，因此可以称之为“报表成本”、“制度成本”或“法定成本”。
在管理会计中，成本一词在不同的情况下有不同的含义。
从管理会计角度看，成本是指企业在经济活动中对象化的、以货币表现的为达到一定目的而应当或可能发生的各种经济资源的价值牺牲或代价。
成本信息在管理会计中具有重要的作用，是企业开展经营决策、制订竞争性策略、改善经营行为、评价经营业绩的基本前提之一。
从管理会计角度看，管理人员需求的各种信息绝大部分与成本有关，成本-效益分析是任何一项经济决策都必须开展的。
企业管理当局在经营决策和日常控制的各个环节，都必须以成本数据为基础，进行加工、改制和延伸，并适应不同情况进行灵活运用。
2、成本按经济用途应怎样分类？这种分类有什么优缺点？成本的经济用途划将成本分为三类，即生产成本、营销成本和管理成本三大类：生产成本也称制造成本，它是指为生产（制造）产品或提供劳务而发生的成本。
生产成本又可根据其具体的经济用途分为料、工、费三大项目。
营销成本也称销售费用，指企业为推销产品所发生的一切费用，一般包括广告费、展览费、推销费、运输费、销售人员的差旅费和工资等费用。
管理成本指制造成本和营销成本以外的由企业管理当局或各职能科室在进行企业管理时所发生的一切费用，一般包括行政管理部门和职能科室的办公费、邮电费、水电费、管理人员薪金等。
优点：第一，能清楚地反映产品成本结构，便于与本企业历史资料或同行业数据比较，用来评价和考核目标成本的执行情况，分析成本升降原因，明确经济责任，并提出改进的措施和建议。
第二，这种分类将总成本分为生产成本、营销成本和管理成本三大类，有利于“产品成本”和“期间成本”的划分，贯彻“配比”原则。
管理会计第二章课后习题及答案
第二章课后习题思考题1.管理会计对成本就是如何进行分类得？各种分类得主要目得就是什么？管理会计将成本按各种不同得标准进行分类,以适应企业经营管理得不同需求。
1、按成本经济用途分类:制造成本与非制造成本。
主要目得就是用来确定存货成本与期间损益,满足对外财务报告得需要。
2、按性态分类:固定成本、变动成本与混合成本。
按性态进行划分就是管理会计这一学科得基石,管理会计作为决策会计得角色,其许多决策方法尤其就是短期决策方法都需要借助成本性态这一概念。
3、按可控性分类:可控成本与不可控成本4、按就是否可比分类:可比成本与不可比成本5、按特定得成本概念分类:付现成本与沉没成本、原始成本与重置成本、可避免成本与不可避免成本、差别成本与边际成本、机会成本6、按决策相关性分类:相关成本与无关成本2.按成本性态划分,成本可分为几类？各自得含义、构成与相关范围就是什么？按成本性态可以将企业得全部成本分为固定成本、变动成本与混合成本三类。
(1)固定成本就是指其总额在一定期间与一定业务量范围内,不受业务量变动得影响而保持固定不变得成本。
但就是符合固定成本概念得支出在“固定性”得强弱上还就是有差别得,所以根据这种差别又将固定成本细分为酌量性固定成本与约束性固定成本。
酌量性固定成本也称为选择性固定成本或者任意性固定成本,就是指管理当局得决策可以改变其支出数额得固定成本。
约束性固定成本与酌量性固定成本相反,就是指管理当局得决策无法改变其支出数额得固定成本,因而也称为承诺性固定成本,它就是企业维持正常生产经营能力所必须负担得最低固定成本,其支出得大小只取决于企业生产经营得规模与质量,因而具有很大得约束性,企业管理当局不能改变其数额。
固定成本得“固定性”不就是绝对得,而就是有限定条件得,这种限定条件在管理会计中叫做相关范围,表现为一定得期间范围与一定得空间范围。
就期间范围而言,固定成本表现为在某一特定期间内具有固定性。
从较长时间瞧,所有成本都具有变动性,即使“约束性”很强得约束性固定成本也就是如此。
《管理会计》第二章测试试卷及答案
《管理会计》第二章测试试卷及答案一、单选题（共 15 题，每题 2 分）1.成本按性态进行分类，将直接材料、直接人工、变动性制造费用三项数额合计后统称为（ ）。
A. 变动成本B. 变动生产成本C. 变动销售成本D. 制造费用2.下列成本项目中，属于变动成本构成内容的是（ ）。
A. 房屋设备租赁费B. 按使用年限法计提的固定资产折旧费C. 计件工资形式下工人工资D. 销售费用中不受销售量影响的销售人员的工资3.在相关范围内，单位变动成本（ ）。
A. 随业务量增加而增加B. 随业务量增加而减少C. 在不同业务量水平下保持不变D. 在不同业务量水平下各不相同4.下列费用中属于酌量性固定成本的是（ ）。
A. 房屋及设备租金B. 技术开发费C. 行政管理人员的薪酬D. 不动产税5.下列各项中，属于半变动成本的是（ ）。
A. 水电费B. 电话费C. 化验员工资D. 质检员工资6.设某企业有固定搬运工 10 名，工资总额 5000 元；当产量超过 3000 件时，就需雇佣临时工。
临时工采用计件工资制，单位工资为每件 1 元，则该企业搬运工工资属于（ ）。
A. 阶梯式成本B. 半变动成本C. 延期变动成本D. 曲线成本7.某企业成品库有固定员工 5 名，工资总额 5000 元，当产量超过 5000 件时，就需雇佣临时工。
临时工实行计件工资，每包装发运 1 件产品支付工资 2 元，则该企业成品库的人工成本属于（ ）。
A. 半变动成本B. 阶梯式成本C. 延期变动成本D. 曲线成本8.在一定期间及特定的业务量范围内，关于成本与业务量之间的关系，下列说法正确的是（ ）。
A. 固定成本总额随业务量的增加而增加B. 单位固定成本随业务量的增加而增加C. 变动成本总额随业务量的增加而增加D. 单位变动成本随业务量的增加而增加9.下列混合成本的分解方法中，比较粗糙且带有主观判断特征的是（ ）。
A. 高低点法B. 回归分析法C. 技术测定法D. 账户分析法10.已知某项成本的习性模型为：y = 500 + 3x，当业务量 x 由 1000 单位上升到 2000 单位时，该项成本的增加量为（ ）。
管理会计第二章课后习题与答案
第二章课后习题思考题1.管理会计对本钱是如何进展分类的？各种分类的主要目的是什么？管理会计将本钱按各种不同的标准进展分类，以适应企业经营管理的不同需求。
1.按本钱经济用途分类：制造本钱和非制造本钱。
主要目的是用来确定存货本钱和期间损益，满足对外财务报告的需要。
2.按性态分类：固定本钱、变动本钱和混合本钱。
按性态进展划分是管理会计这一学科的基石，管理会计作为决策会计的角色，其许多决策方法尤其是短期决策方法都需要借助本钱性态这一概念。
3.按可控性分类：可控本钱和不可控本钱4.按是否可比分类：可比本钱和不可比本钱5.按特定的本钱概念分类：付现本钱和漂浮本钱、原始本钱和重置本钱、可防止本钱和不可防止本钱、差异本钱和边际本钱、时机本钱6.按决策相关性分类：相关本钱和无关本钱2.按本钱性态划分，本钱可分为几类？各自的含义、构成和相关X围是什么？按本钱性态可以将企业的全部本钱分为固定本钱、变动本钱和混合本钱三类。
〔1〕固定本钱是指其总额在一定期间和一定业务量X围内，不受业务量变动的影响而保持固定不变的本钱。
但是符合固定本钱概念的支出在“固定性〞的强弱上还是有差异的，所以根据这种差异又将固定本钱细分为酌量性固定本钱和约束性固定本钱。
酌量性固定本钱也称为选择性固定本钱或者任意性固定本钱，是指管理当局的决策可以改变其支出数额的固定本钱。
约束性固定本钱与酌量性固定本钱相反，是指管理当局的决策无法改变其支出数额的固定本钱，因而也称为承诺性固定本钱，它是企业维持正常生产经营能力所必须负担的最低固定本钱，其支出的大小只取决于企业生产经营的规模与质量，因而具有很大的约束性，企业管理当局不能改变其数额。
固定本钱的“固定性〞不是绝对的，而是有限定条件的，这种限定条件在管理会计中叫做相关X围，表现为一定的期间X围和一定的空间X围。
就期间X 围而言，固定本钱表现为在某一特定期间内具有固定性。
从较长时间看，所有成本都具有变动性，即使“约束性〞很强的约束性固定本钱也是如此。
管理会计2到6章习题和答案
简述：管理会计与财务会计的区别与联系区别：一是职能不同，管理会计侧重于对未来的预测决策规划是管理型会计，财务会计侧重于和酸碱度是报账会计。
二是服务对象不同，管是对内报告会计，财是对外报告会计。
三是约束条件不同，管不受制度的制约有很大的灵活性，财反之。
四报告期间不同。
管不受固定会计期间的限制，才按月季年编制报告。
五是会计主体不同，管是多层次的，财反映整个企业财务状况经营成果资金变动。
六计算方法不同，管运用现代数学方法，财简单的数学方法。
七信息精确程度不同，管一般只能相对精确，财数字必须精确。
八计量尺度不同，管用货币量度和费货币量度，财几乎是货币量度。
联系：一起源相同都是在传统会计中发展完善的，二目标相同获得最大利润提高经济效益。
三基本信息同源来自于财务会计资料。
四服务对象交叉。
五某些概念相同4、成本分解案例答：该化工厂在对总成本进行分析时，把明显属于变动成本或固定成本的项目剔除掉，其余作为半变动成本，用一定的方法进行分解，这样做存在以下几个问题：第一，从半变动成本结构来看，许多费用都不是线性的，如修理费用，四月份产量最高，但费用较低。
第二，下脚料不能作为半变动成本处理。
第三，把大部分近似变动成本和近似固定成本都已经分别归入变动成本和固定成本，剩下的少数费用性质比较复杂，而且有些费用发生没有规律，这部分费用一般难以用公式单独分解。
否则，矛盾就比较突出，如案例计算出来的结果就很不合理。
根据案例的情况，可以有以下几种处理方案：第一，全部费用除了以划分为变动成本、固定成本，剩下的这些半变动成本再照性质直接划分为变动成本和固定成本。
本案例中，修理、动力和水费可归入变动成本，管理费用和制造费用归属于固定成本，下脚料单独列示。
这种方法虽然不够准确，但便于费用控制。
第二，总成本作为半变动成本，按高低点发分解：单位变动成本为0.12万元，固定成本为6.463万元。
计算各月变动成本和固定成本，如表2—14所示。
月份变动成本固定成本合计1 51.658 6.975 58.6332 51.422 6.342 57.7643 49.347 6.397 55.7444 56.92 6.399 63.3195 55.456 6.191 61.656从各月的计算结果来看。
管理会计第二章课后习题及答案
第二章课后习题思考题1.管理会计对成本是如何进行分类的各种分类的主要目的是什么管理会计将成本按各种不同的标准进行分类，以适应企业经营管理的不同需求。
1.按成本经济用途分类：制造成本和非制造成本。
主要目的是用来确定存货成本和期间损益，满足对外财务报告的需要。
2.按性态分类：固定成本、变动成本和混合成本。
按性态进行划分是管理会计这一学科的基石，管理会计作为决策会计的角色，其许多决策方法尤其是短期决策方法都需要借助成本性态这一概念。
3.按可控性分类：可控成本和不可控成本4.按是否可比分类：可比成本和不可比成本5.按特定的成本概念分类：付现成本和沉没成本、原始成本和重置成本、可避免成本和不可避免成本、差别成本和边际成本、机会成本6.按决策相关性分类：相关成本和无关成本2.按成本性态划分，成本可分为几类各自的含义、构成和相关范围是什么按成本性态可以将企业的全部成本分为固定成本、变动成本和混合成本三类。
（1）固定成本是指其总额在一定期间和一定业务量范围内，不受业务量变动的影响而保持固定不变的成本。
但是符合固定成本概念的支出在“固定性”的强弱上还是有差别的，所以根据这种差别又将固定成本细分为酌量性固定成本和约束性固定成本。
酌量性固定成本也称为选择性固定成本或者任意性固定成本，是指管理当局的决策可以改变其支出数额的固定成本。
约束性固定成本与酌量性固定成本相反，是指管理当局的决策无法改变其支出数额的固定成本，因而也称为承诺性固定成本，它是企业维持正常生产经营能力所必须负担的最低固定成本，其支出的大小只取决于企业生产经营的规模与质量，因而具有很大的约束性，企业管理当局不能改变其数额。
固定成本的“固定性”不是绝对的，而是有限定条件的，这种限定条件在管理会计中叫做相关范围，表现为一定的期间范围和一定的空间范围。
就期间范围而言，固定成本表现为在某一特定期间内具有固定性。
从较长时间看，所有成本都具有变动性，即使“约束性”很强的约束性固定成本也是如此。
管理会计第二章课后习题及答案
管理会计第⼆章课后习题及答案第三章本—量—利分析思考题1.本—量—利分析的基本假设有哪些？说明它们的具体含义。
（1）相关范围假设，即本—量—利分析中对成本性态的划分都是在⼀定的相关范围之内的。
相关范围假设包含“期间”假设和“业务量”假设两层意思。
（2）模型线性假设。
具体包括：固定成本不变假设；变动成本与业务量呈完全线性关系假设；销售收⼊与销售数量呈完全线性关系假设。
（3）产销平衡假设。
由于本—量—利分析中的“量”指的是销售数量⽽⾮⽣产数量，在销售价格不变的情况下，这个量也就是销售收⼊。
换句话说，本—量—利分析的核⼼是分析收⼊与成本之间的对⽐关系。
但产量这⼀业务量的变动⽆论是对固定成本还是变动成本都可能产⽣影响，这种影响当然也会影响到收⼊与成本之间的对⽐关系。
所以从销售数量的⾓度进⾏本—量—利分析时，就必须假定产销关系平衡。
（4）品种结构不变假设。
本假设是指在⼀个多品种⽣产和销售的企业中，各种产品的销售收⼊在总成本中所占的⽐重不会发⽣变化。
上述假设的背后都暗藏着⼀个共同的假设，就是：假设企业的全部成本可以合理地或者说⽐较准确地分解为固定成本与变动成本。
2.盈亏临界点分析在企业经营决策中有什么作⽤？试结合具体实例进⾏分析。
盈亏临界点⼜叫保本点，是指企业的经营规模（销售量）刚好使企业达到不盈不亏的状态。
盈亏临界点分析就是根据成本、销售收⼊、利润等因素之间的函数关系，预测企业在怎样的情况下达到不盈不亏的状态。
盈亏临界点分析所提供的信息，对于企业合理计划和有效控制经营过程极为有⽤，如预测成本、收⼊、利润和预计售价、销量、成本⽔平的变动对利润的影响，等等。
应该指出的是，盈亏临界点分析是在研究成本、销售收⼊与利润三者之间相互关系的基础上进⾏的，所以除了销售量因素外，销售价格、固定成本与变动成本诸因素的变动，同时可以使企业达到不盈不亏的状态，只不过在进⾏盈亏临界点分析时，某⼀因素与其他因素之间表现为互为因果关系。
电大试题管理会计补修1~4
《管理会计》补修作业一一、单选题1.管理会计信息在质量上符合相关性和可信性的要求,则说明管理会计信息符合( ) 。
A.效益性原则B.最优化原则C.及时性原则D.决策有用性原则2.在历史资料分析法的具体应用方法中，计算结果最为精确的方法是（）。
A.高低点法B.散布图法C.回归直线法D.直接分析法3.如果某企业连续三年按变动成本法计算的营业利润分别为10 000元.12 000元和11 000元。
则下列表述中唯一正确的是（）。
A.第三年的销量最小B.第二年的销量最大C.第一年的产量比第二年少D.第二年的产量比第三年多4.在变动成本法下，其利润表所提供的中间指标是（）。
A.贡献边际B.营业利润C. 营业毛利D. 期间成本5.销售量不变，保本点越高，则能实现的利润（）A.越小B.不变C.越大D.不一定6.某企业只生产一种产品，月计划销售600件，单位变动成本6元，月固定成本1000元，欲实现利润1640元，则单价应为（）A.16.40B.14.60C.10.60D.10.407.假设平滑指数=0.6, 9月份实际销售量为600千克，原来预测9月份销售量为630千克，则预测10月份的销售量为（）。
A.618千克B.600千克C.612千克D.630千克8.企业去年生产某亏损产品的贡献边际3000元，固定成本是1000元，假定今年其他条件不变，但生产该产品的设备可对外出租，一年的增加收入为（）元时，应停产该种产品。
A.2001 B.3100 C.1999 D.29009.某投资方案的年营业收入为100万元，年营业支出为60万元，其中折旧为10万元，所得税率为40%，则该方案每年的营业现金流量为（）万元。
A.26B.34C.40D.5010.在单一方案决策过程中，可能与净现值评价结论发生矛盾的评价指标是（）。
A.内部收益率B.获利指数C.投资回收期D.净现值率二、多选题1.管理会计属于（）。
A.现代企业会计B.经营型会计C.外部会计D.报账型会计E.内部会计2.下列成本项目中, ( )是酌量性固定成本。
《管理会计》补充习题第二章
第二章成本性态分析
一、名词概念：
成本性态变动成本固定成本约束性固定成本酌量性固定成本混合成本
二、思考题：
1、什么是成本性态？在管理会计中为何要将成本按其形态进行分类？如何分类？
2、变动成本与固定成本各有何主要特点？
3、混合成本的主要特征是什么？它又具体可分为哪几类？
4、何谓固定成本和变动成本的“相关范围”？
5、为何需对混合成本进行分解？分解混合成本的方法主要有哪些？
三、计算题：
1、资料：以下是培特公司2005年和2006年传统的简略收益表的有关资料，假定期初、期末无存货，
两年的销售单价及成本水平均无变化。
培特公司收益表
单位：元
要求：根据上述已知的有关资料，结合成本习性原理，将收益表中的空白部分填入正确的数据。
2、某企业2005年12个月的维修成本的历史数据如下：
月份业务量（千工时维修费（元）
1908200
21058500
31158400
41309100
51209000
6807300
7707200
8957000
9807500
101107800
111259500
121409300
要求：（1）根据上述资料用高低点法和回归直线法将全年维修费用总额分解为变动成本和固定成本。
（2）如下年一月份业务量为150千工时，用回归直线法预测其维修费用将为多少？（结果保留两位小数）。
1。
管理会计业务题答案
《管理会计》补修课三、业务题第二章高低点法（2）假如7月份预计发生维修工时10千机器小时，用高低点法预计7月份的维修费。
解：（1）高点（9，120）低点（4，85）b=（120-85）/（9-4）=35/5=7元/千机器小时 a=y-bx=85-7×4=57 混合成本的维修费 y=57+7x （2）预计7月份的维修费为（y）=57+7×10=127（元）编制收益表某企业2003年只生产一种产品，其产量、销量、售价和成本的有关资料如下：生产量为4000件，销售量为3500件，期初存货量为0，贡献边际率为50%，变动生产成本总额为76000元，固定制造费用总额为28000元，单位变动销售及管理费用为4元，固定销售及管理费用总额为21000元。
要求：采用变动成本法编制收益表。
解：变动成本率=1-50%=50% 营业收入=76000/50%=152000元单位变动生产成本=76000/4000=19元1、某企业2003年只生产一种产品，其产量、销量、售价和成本的有关资料如下：生产量为4000件，销售量为3500件，期初存货量为0，贡献边际率为50%，变动生产成本总额为76000元，固定制造费用总额为28000元，单位变动销售及管理费用为4元，固定销售及管理费用总额为21000元。
要求：采用完全成本法编制收益表。
1、营业收入=76000/50%=152000元单位变动生产成本=76000/4000=19元单位产品完全成本=19+28000/4000=26元乙产品：销售收入=40000+8000*3=64000 固定成本=64000-40000-9000=15000丙产品：变动成本=45000-18000-（-3000）=30000 单位贡献边际=（45000-30000）/3000=5丁产品：单位贡献边际=（81000-45000）/9000=4 利润=81000-45000-20000=16000保本、保利点（单一品种、多品种）1.、某公司在计划期内固定成本总额为10800元，同时生产和销售甲、乙、丙三种产品，它们的产量、解：建议参考教材54例题思路销售收入：甲：50*1000=50000（元）乙：15*2000=30000 （元）丙：8*2500= 20000 （元）小计：100000 （元）销售比重：甲：50000/100000*100%=50% 乙：30000/100000*100%=30% 丙：20000/100000*100%=20% 贡献边际率：甲：（50-40）/50 *100% =20% 乙：（15-9）/15*100% =40% 丙：（8-6）/8*100% =25% 加权平均贡献边际率=50%*20%+30%*40%+20%*25%=27% 综合保本销售额=10800/27%=40000元计算各自的保本销售额甲：40000×50%=20000元乙：40000×30%=12000元丙：40000×20%=8000元2、某公司只销售一种产品，本年单位变动成本为6元，变动成本总额为84000元，其营业利润为18000元，若该公司计划下一年度变动成本率仍维持本年度的40%，其他条件不变。
- 1、下载文档前请自行甄别文档内容的完整性，平台不提供额外的编辑、内容补充、找答案等附加服务。
- 2、"仅部分预览"的文档,不可在线预览部分如存在完整性等问题,可反馈申请退款(可完整预览的文档不适用该条件!)。
- 3、如文档侵犯您的权益，请联系客服反馈,我们会尽快为您处理(人工客服工作时间：9:00-18:30)。
第二章 成本性态分析
一、名词概念：
成本性态变动成本固定成本约束性固定成本酌量性固定成本混合成本
二、思考题：
1、什么是成本性态？在管理会计中为何要将成本按其形态进行分类？如何分类？
2、变动成本与固定成本各有何主要特点？
3、混合成本的主要特征是什么？它又具体可分为哪几类？
4、何谓固定成本和变动成本的“相关范围”？
5、为何需对混合成本进行分解？分解混合成本的方法主要有哪些？
三、计算题：
1、 资料：以下是培特公司2005年和2006年传统的简略收益表的有关资
料，假定期初、期末无存货，两年的销售单价及成本水平均无变
化。
培特公司收益表
项目2005年度2006年度销售收入200，000300，000销售成本 ：
直接材料40，000？
直接人工50，000？
变动制造费用20，000？
固定制造费用？？？？
销售毛利40，000？
推销和管理费
用：
变动部分？？
固定部分14，000？？？
净 利10，000？
位：元
要求：根据上述已知的有关资料，结合成本习性原理，将收益表中的空白部分填入正确的数据。
2、某企业2005年12个月的维修成本的历史数据如下：
要求：（1）根据上述资料用高低点法和回归直线法将全年维修费用总额分解为变动成本和固定成本。
（2）如下年一月份业务量为150千工时，用回归直线法预测其
维修费用将为多少？（结果保留两位小数）。