管理会计双语课程习题chapter_2
CH02
COST MANAGEMENT CONCEPTS AND COST BEHAVIOR TRUE/FALSE
1. There is no single definition of cost.
a. True
b. False
2. The role of the management accountant is to tailor the cost calculation to fit the current
decision situation.
a. True
b. False
3. A cost that is useful for one decision may not be useful information for another decision.
a. True
b. False
4. In most organizations, managing nonmanufacturing costs as well as manufacturing costs is
important for financial success.
a. True
b. False
5. The cost of a customized machine only used in the production of a single product would be
classified as a direct cost.
a. True
b. False
6. The wages of a plant supervisor would be classified as a period cost.
a. True
b. False
7. The classification of product and period costs is particularly valuable in management
accounting.
a. True
b. False
8. For external reporting, generally accepted accounting principles require that costs be
classified as either flexible or capacity-related costs.
a. True
b. False
9. Knowing whether a cost is a period or a product cost helps to estimate total cost at a new
level of activity.
a. True
b. False
10. Flexible costs are always direct costs.
a. True
b. False
11. Capacity-related costs vary with the level of production or sales volume.
a. True
b. False
12. Currently, most personnel costs are classified as capacity-related costs.
a. True
b. False
13. Some capacity-related costs might be classified as direct manufacturing costs.
a. True
b. False
14. Capacity-related costs depend on the resources used, not the resources acquired.
a. True
b. False
15. Break-even point is NOT an important concept since the goal of business is to make a
profit.
a. True
b. False
16. To perform cost-volume-profit analysis, a company must be able to separate costs into
capacity-related and flexible components.
a. True
b. False
17. Cost-volume-profit analysis may be used for single-product and multiproduct analysis.
a. True
b. False
18. Selling price per unit is $30, flexible cost per unit is $15, and capacity-related cost per unit
is $10. When this company operates above the break-even point, the sale of one more unit will increase net income by $5.
a. True
b. False
19. A company with sales of $100,000, flexible costs of $70,000, and capacity-related costs of
$50,000 will reach its break-even point if sales are increased by $20,000.
a. True
b. False
20. In multiproduct situations when the sales mix shifts toward the product with the lowest
contribution margin, the break-even quantity will decrease.
a. True
b. False
21. The opportunity cost of a resource is zero if there is excess capacity of that resource.
a. True
b. False
22. When a firm maximizes profits it will simultaneously minimize opportunity costs.
a. True
b. False
23. Even when the only constraint limiting production is machine time, a company should be
most concerned with maximizing contribution margin per unit.
a. True
b. False
24. The time over which a decision maker can adjust capacity is referred to as the short run.
a. True
b. False
25. For general customers, the price charged for a product must cover its long-run cost to the
organization.
a. True
b. False
26. In recent years, capacity-related costs have increased as a proportion of total manufacturing
costs.
a. True
b. False
27. Machine setup costs are usually classified as a business-sustaining activity.
a. True
b. False
28. The benefits of classifying activities using the broader framework of unit-related, batch-
related, product-sustaining, customer-sustaining, and business-sustaining activities are there are generally more costs that are directly traceable to cost objects.
a. True
b. False
29. Product life-cycle costing helps organizations decide whether a new product should be
launched.
a. True
b. False
MULTIPLE CHOICE
30. An example of a cost object is:
a. a product
b. a customer
c. a department
d. All of the above are correct.
31. Manufacturing costs include:
a. machinery used inside of the factory
b. research and development costs
c. costs of dealing with customers after the sale
d. general and administrative costs
32. Manufacturing costs include all of the following EXCEPT:
a. costs incurred inside the factory
b. both direct and indirect costs
c. both flexible and capacity-related costs
d. both product and period costs
33. Nonmanufacturing costs:
a. include only capacity-related costs
b. seldom influence financial success or failure
c. include the cost of selling, distribution, and after-sales costs for customers
d. are considered by GAAP to be an element of product costs
34. Product costs:
a. include administrative and marketing costs
b. are particularly useful in financial accounting
c. are expensed in the accounting period manufactured
d. are also referred to as nonmanufacturing costs
35. For external reporting:
a. costs are classified as either product or period costs
b. costs reflect current values
c. there are no prescribed rules since no one is exactly sure how the investors and
creditors will use these numbers
d. expenses include amounts that reflect current and future benefits
36. Product costs are expensed on the income statement when:
a. raw materials for the product are purchased
b. raw materials are requisitioned for the product
c. the product completes the manufacturing process
d. the product is sold
37. Depreciation of plant facilities is classified as a(n):
a. direct material cost
b. direct labor cost
c. indirect manufacturing cost
d. general and administrative cost
38. The cost of inventory reported on the balance sheet may include the cost of all the
following EXCEPT:
a. advertising
b. wages of the plant supervisor
c. depreciation of the factory equipment
d. parts used in the manufacturing process
39. A plant manufactures several different products. The wages of the plant supervisor can be
classified as a:
a. direct cost
b. product cost
c. flexible cost
d. nonmanufacturing cost
40. Period costs:
a. are treated as expenses in the period they are incurred
b. are directly traceable to products
c. include direct labor
d. are also referred to as indirect manufacturing costs
41. Which of the following is NOT a period cost?
a. marketing costs
b. general and administrative costs
c. research and development costs
d. manufacturing costs
42. Advertising is an example of a _________ cost expensed on the income statement in the
accounting period incurred.
a. direct
b. manufacturing
c. period
d. product
43. (CMA adapted, June 1992) The terms "direct cost" and "indirect cost" are commonly
used in cost accounting. Classifying a cost as either direct or indirect depends upon:
a. the behavior of the cost in response to volume changes
b. whether the cost is expended in the period in which it is incurred
c. whether the cost can be related readily to resources consumed for a cost object
d. whether an expenditure is unavoidable because it cannot be changed regardless of any
action taken
44. Indirect manufacturing costs:
a. can be traced to the product that created the costs
b. may have a cause-and-effect relationship with capacity rather than with individual
units of production
c. generally include the cost of material and the cost of labor
d. are included in period costs
45. A manufacturing plant produces two product lines: football equipment and hockey
equipment. An indirect cost for the hockey equipment line is the:
a. material used to make the hockey sticks
b. labor to bind the shaft to the blade of the hockey stick
c. shift supervisor for the hockey line
d. plant supervisor
46. A manufacturing plant produces two product lines: football equipment and hockey
equipment. Direct costs for the football equipment line are the:
a. beverages provided daily in the plant break room
b. monthly lease payments for a specialized piece of equipment needed to manufacture
the football helmet
c. salaries of the clerical staff that work in the company administrative offices
d. utilities paid for the manufacturing plant
THE FOLLOWING INFORMATION APPLIES TO QUESTIONS 47 THROUGH 53.
The Bowley Company manufactures several different products. Unit costs associated with product ICT101 are as follows:
Direct materials $ 60
Direct labor 10
Flexible manufacturing support costs 18
Capacity-related manufacturing support costs 32
Sales commissions (2% of sales) 4
Administrative salaries 16
Total $140
47. Total product costs associated with product ICT101 are:
a. $ 50
b. $ 88
c. $120
d. $140
48. Total period costs associated with product ICT101 are:
a. $ 4
b. $16
c. $20
d. $52
49. Total flexible costs associated with product ICT101 are:
a. $18
b. $22
c. $88
d. $92
50. Total capacity-related costs associated with product ICT101 are:
a. $16
b. $32
c. $48
d. $52
51. Total nonmanufacturing costs associated with product ICT101 are:
a. $ 4
b. $16
c. $20
d. $52
52. Total manufacturing costs associated with product ICT101 are:
a. $70
b. $88
c. $120
d. $140
53. Direct manufacturing costs associated with product ICT101 are:
a. $70
b. $88
c. $92
d. $108
54. Cost behavior refers to:
a. how costs react to a change in the level of activity
b. whether a cost is incurred in a manufacturing, merchandising, or service company
c. classifying costs as either product or period costs
d. whether a particular expense has been ethically incurred
55. Which statement is FALSE?
a. All flexible costs are direct costs.
b. Because of a cost-benefit tradeoff, some direct costs may be treated as indirect costs.
c. All capacity-related costs are indirect costs.
d. Direct costs may be flexible or capacity-related.
56. An understanding of the underlying behavior of costs helps in all of the following
EXCEPT:
a. sales volume can be better estimated
b. costs can be better estimated as volume expands and contracts
c. true costs of processes can be better evaluated
d. process inefficiencies can be better identified and, as a result, improved
57. Capacity-related costs:
a. may be either direct or indirect costs
b. vary with production or sales volume
c. include parts and materials used to manufacture a product
d. can be adjusted in the short run to meet actual demands
58. Capacity-related costs depend on:
a. the amount of resources used
b. the amount of resources acquired
c. the volume of production
d. the volume of sales
59. Currently, most companies consider annual labor costs as:
a. a capacity-related cost
b. a flexible cost
c. an opportunity cost
d. a period cost
60. Which of the following does NOT describe a flexible cost?
a. Flexible cost are always indirect costs.
b. Flexible costs increase in total when the actual level of activity increases.
c. Flexible costs include most personnel costs and depreciation on machinery.
d. Flexible costs can always be traced directly to the cost object.
61. Cost-volume-profit analysis is used PRIMARILY by management:
a. as a planning tool
b. for control purposes
c. to establish a target net income for next year
d. to attain extremely accurate financial results
62. Contribution margin equals revenues minus:
a. product costs
b. period costs
c. flexible costs
d. capacity-related costs
63. The break-even point is the level at which revenues:
a. equal capacity-related costs
b. equal flexible costs
c. equal capacity-related costs minus flexible costs
d. equal flexible costs plus capacity-related costs
64. The break-even point is:
a. total costs divided by flexible costs per unit
b. contribution margin per unit divided by revenue per unit
c. capacity-related costs divided by contribution margin per unit
d. (capacity-related costs plus flexible costs) divided by contribution margin per unit
65. Cost-volume-profit analysis assumes all of the following EXCEPT:
a. all costs are purely flexible or capacity related
b. units manufactured equal units sold
c. total flexible costs remain the same over the relevant range
d. total capacity-related costs remain the same over the relevant range
66. All of the following are assumed in a cost-volume-profit analysis EXCEPT:
a. a constant product mix
b. capacity-related costs increase when activity increases
c. revenue per unit does not change as volume changes
d. all costs can be classified as either capacity-related or flexible
67. In multiproduct situations, when sales mix shifts toward the product with the highest
contribution margin, then:
a. total revenues will decrease
b. breakeven quantity will increase
c. total contribution margin will decrease
d. operating income will increase
THE FOLLOWING INFORMATION APPLIES TO QUESTIONS 68 THROUGH 71. Karen’s Kraft Korner, Inc., sells a single product. This year, 7,000 units were sold resulting in $70,000 of sales revenue, $28,000 of flexible costs, and $12,000 of capacity-related costs.
68. Contribution margin per unit is:
a. $4.00
b. $4.29
c. $6.00
d. None of the above is correct.
69. Break-even point in units is:
a. 2,000 units
b. 3,000 units
c. 5,000 units
d. None of the above is correct.
70. The number of units that must be sold to achieve $60,000 of profits is:
a. 10,000 units
b. 11,666 units
c. 12,000 units
d. None of the above is correct.
71. If sales increase by $25,000, profits will increase by:
a. $10,000
b. $15,000
c. $22,200
d. an unknown amount
THE FOLLOWING INFORMATION APPLIES TO QUESTIONS 72 THROUGH 74.
Mr. Paul’s Company sells several products for an average price of $20 per unit and the average flexible costs per unit are as follows:
Direct material $4.00
Direct labor $1.60
Indirect manufacturing costs $0.40
Selling commissions $2.00
Mr. Pau l’s annual capacity-related costs total $96,000.
72. The contribution margin per unit is:
a. $6
b. $8
c. $12
d. $14
73. The number of units that Mr. Paul’s must sell each year to break even is:
a. 8,000 units
b. 12,000 units
c. 16,000 units
d. an unknown amount
74. The number of units that Mr. Paul’s must sell annually to make a profit of $144,000 is:
a. 12,000 units
b. 18,000 units
c. 20,000 units
d. 30,000 units
THE FOLLOWING INFORMATION APPLIES TO QUESTIONS 75 THROUGH 79.
The following information is for Barnett Corporation:
Product X Product Y
Revenue per unit: $10.00 $15.00
Flexible cost per unit: $ 2.50 $ 5.00
Total capacity-related costs: $50,000
75. If the sales mix consists of two units of Product X and one unit of Product Y, what is the
revenue per unit of average product?
a. $10.00
b. $11.66
c. $13.33
d. $15.00
76. If the sales mix consists of two units of Product X and one unit of Product Y, what is the
break-even point?
a. 1,000 units of Y and 2,000 units of X
b. 1012.5 units of Y and 2,025 units of X
c. 2012.5 units of Y and 4,025 units of X
d. 2,000 units of Y and 4,000 units of X
77. What is the operating income, assuming actual sales total 150,000 units, and the sales mix
is two units of Product X and one unit of Product Y?
a. $1,200,000
b. $1,250,000
c. $1,750,000
d. None of the above is correct.
78. If the sales mix shifts to one unit of Product X and two units of Product Y, then the
weighted-average contribution margin will:
a. increase per unit
b. stay the same
c. decrease per unit
d. be undeterminable
79. If the sales mix shifts to one unit of Product X and two units of Product Y, then the break-
even point will:
a. increase
b. stay the same
c. decrease
d. be undeterminable
80. Opportunity cost(s):
a. of a resource with excess capacity is zero
b. should be maximized by organizations
c. are recorded as an expense in the accounting records
d. are most important to financial accountants
81. A recent college graduate has the choice of buying a new auto for $20,000 or to invest the
money for four years with a 12% expected rate of return. If the graduate decides to purchase the auto, the BEST estimate of the opportunity cost of that decision is:
a. $2,400
b. $11,740
c. $20,000
d. There is no opportunity cost for this decision.
THE FOLLOWING INFORMATION APPLIES TO QUESTIONS 82 THROUGH 86. Brenda’s Brakes manufactures three different product lines, Model X, Model Y, and Model Z. Considerable market demand exists for all models. The following per unit data apply:
Model X Model Y Model Z Selling price $50 $60 $70
Direct materials 6 6 6
Direct labor ($12 per hour) 12 12 24
Flexible support costs ($4 per machine hour) 4 8 8
Capacity-related costs 10 10 10
82. Which model has the greatest contribution per unit?
a. Model X
b. Model Y
c. Model Z
d. both Models X and Y
83. Which model has the greatest contribution per machine hour?
a. Model X
b. Model Y
c. Model Z
d. both Models Y and Z
84. If there is excess capacity, which model is the most profitable to produce?
a. Model X
b. Model Y
c. Model Z
d. both Models X and Y
85. If there is a machine breakdown, which model is the most profitable to produce?
a. Model X
b. Model Y
c. Model Z
d. both Models Y and Z
86. How can Brenda encourage her salespeople to promote the more profitable model?
a. Put all sales persons on salary.
b. Provide higher sales commissions for higher priced items.
c. Provide higher sales commissions for items with the greatest contribution margin per
constrained resource.
d. Both (b) and (c) are correct.
87. Which statement is FALSE? Short run costs:
a. are actually flexible costs
b. affect long-run capacity
c. are included in the calculation of long-run costs
d. increase when one more unit is produced or served
88. To sustain the profitability of a product, the list price of a product must cover its:
a. flexible costs
b. capacity-related costs
c. indirect costs
d. long-run costs
89. Compared to the early 1900s, __________ costs now comprise a much higher share of total
product costs.
a. direct labor
b. direct materials
c. flexible
d. capacity-related
90. In recent years, the manufacturing cost structure has changed as a result of:
a. greater automation
b. better customer service
c. the proliferation of multiple products
d. All of the above are correct.
91. Cost distortion is common in conventional costing systems because:
a. of the recent change in cost structure
b. the number of products being manufactured is increasing
c. capacity-related costs are allocated using a volume measure
d. capacity-related costs create higher risks for a company
92. Costs that must be allocated to products for external reporting purposes include:
a. selling and marketing costs
b. direct material and direct labor costs
c. the cost of equipment used to manufacture several different products
d. All of the above are correct.
93. The benefits of classifying activities using the broader framework of unit, batch, product,
customer, and business-sustaining activities are that there are generally more costs:
a. directly traceable to cost objects
b. treated as indirect costs
c. arbitrarily allocated to cost objects
d. There is no major difference regarding costs.
94. For budgeting purposes, product-sustaining activity costs should be:
a. allocated to individual units
b. allocated to individual customers
c. assigned directly to individual product lines
d. assigned directly to individual batches
95. Which of the following activities is a unit-related activity?
a. preparing and filing the annual tax return for the organization
b. machine setups for each production run
c. quality inspections of 2% of the items produced
d. obtaining patents and regulatory approval for each product produced
96. Which of the following activities is a batch-related activity?
a. preparing and filing the annual tax return for the organization
b. machine setups for each production run
c. quality inspections of 2% of the items produced
d. obtaining patents and regulatory approval for each product produced
97. Which of the following activities is a product-sustaining activity?
a. preparing and filing the annual tax return for the organization
b. machine setups for each production run
c. quality inspections of 2% of the items produced
d. obtaining patents and regulatory approval for each product produced
98. Which of the following activities is a business-sustaining activity?
a. preparing and filing the annual tax return for the organization
b. machine setups for each production run
c. making sales calls
d. obtaining patents and regulatory approval for each product produced
99. Which of the following activities is a customer-sustaining activity?
a. preparing and filing the annual tax return for the organization
b. machine setups for each production run
c. making sales calls
d. obtaining patents and regulatory approval for each product produced
100. Product life-cycle costing:
a. is useful for external reporting
b. is primarily a planning tool
c. includes manufacturing costs but not the cost of research and development
d. assumes product related costs are incurred evenly over the product’s lifetime
101. Companies want to ensure that product revenues cover the product’s:
a. manufacturing costs
b. manufacturing and distribution costs
c. developing, supporting, and abandoning costs
d. manufacturing, distribution, developing, supporting, and abandoning costs
102. More attention is being devoted to the product development and planning phase because:
a. abandonment includes significant costs
b. of the need to better understand the relevant costs
c. during this phase of the product-life cycle, revenues finally begin to cover long-run
costs
d. during this phase of the product-life cycle, price competition becomes intense 103. One of the primary motivations for considering costs other than manufacturing and distribution costs is so that:
a. these costs can be amortized over the life of the product
b. costs can be more evenly distributed over the product’s life cycle
c. planners can develop reasonable estimates of the costs associated with new products
d. if price competition becomes intense the selling price can be rationalized
EXERCISE/PROBLEM
104. Winfield Manufacturing Company produces several different products. Classify each of their following costs as direct materials, direct labor, indirect manufacturing costs, or nonmanufacturing costs.
a. Production supervisory salaries.
b. Controller's office supplies.
c. Executive office heat and air conditioning.
d. Executive office security personnel.
e. Factory heat and air conditioning.
f. Supplies used in small quantities, such as glue, to complete assembly work.
g. Power to operate factory equipment.
h. Parts used in assembly.
i. Wages of the assembly-line workers.
j. Property taxes on office buildings for sales staff.
k. Depreciation on furniture for sales staff.
l. Salaries of top executives in the company.
m. Wages of the finishing department workers.
n. Sales commissions.
o. Sales personnel office rental.
105. Stephanie’s Stuffed Animals reported the following:
Revenues $1,000
Flexible manufacturing costs $ 200
Flexible nonmanufacturing costs $ 230
Capacity-related manufacturing costs $ 150
Capacity-related nonmanufacturing costs $ 140
Required:
a. Compute contribution margin.
b. Compute gross margin.
c. Compute operating income.
106. In 2005, Grant Company has sales of $800,000, flexible costs of $200,000, and capacity-related costs of $300,000. In 2006, Grant Company expects annual property taxes to
decrease by $15,000.
Required:
a. Calculate operating income and the break even point for 2005.
b. Calculate the break even point for 2006.
107. Sunshine, Inc., sells a single product. The company's most recent income statement is given below.
Sales (4,000 units) $120,000
Less flexible expenses (68,000)
Contribution margin 52,000
Less capacity-related expenses (40,000)
Net income $ 12,000
Required:
a. Contribution margin per unit is $ _______________ per unit
b. If sales are doubled to $240,000,
total flexible costs will equal $ _______________
c. If sales are doubled to $240,000,
total capacity-related costs will equal $ _______________
d. If 10 more units are sold, profits will increase by $ _______________
e. Compute how many units must be sold to break even. # _______________
f. Compute how many units must be sold
to achieve a profit of $20,000. # _______________ 108. Jeffrey’s, Inc., sells a single produ ct. The company's most recent income statement is given below.
Sales $200,000
Less flexible expenses (120,000)
Contribution margin 80,000
Less capacity-related expenses (50,000)
Net income $ 30,000
Required:
a. Contribution margin ratio is __________ %
b. Break-even point in total sales dollars is $ _______________
c. To achieve $40,000 in net income, sales must total $ _______________
d. If sales increase by $50,000, net income will increase by $ _______________
109. Yurus Manufacturing Company produces two products, X and Y. The following information is presented for both products:
X Y
Selling price per unit $36 $24
Flexible cost per unit 28 12
Total capacity-related costs $234,000 Required:
Assume the sales mix is 3 units of X for every unit of Y:
a. What is the revenue per unit of average product, the weighted average flexible cost,
and the contribution margin per unit of average product?
b. What is the break-even point in units of both X and Y?
110. Bob’s Textile Company sells shirts for men and boys. The average selling price and flexible cost for each product are as follows:
Men’s Boys
Selling price $28.80 $24.00
Flexible cost $20.42 $16.80
Total capacity-related costs $38,400
Required:
Assume the sa les mix is 2 men’s shirts for each boy’s shirt:
a. What is the revenue per unit of average product, the weighted average flexible cost,
and the contribution margin per unit of average product?
b. What is the break-even point in units for each type of shirt?
c. What is the operating income, assuming sales total 9,000 shirts?
111. Charlie’s Chairs manufactures two models, Standard and Premium. Weekly demand is estimated to be 120 units of the Standard Model and 70 units of the Premium Model. Only 420 machine hours are available per week. The following per unit data apply:
Standard Premium
Contribution margin per unit $12 $15
Number of machine hours required 2 3
Required:
a. For each model, compute the contribution per machine hour.
b. To maximize weekly production profits, how many machine hours would you
recommend of each model? How many units of each model?
c. If there are 500 machine hours available per week (instead of only 420 machine hours
per week), how many chairs of each model should Cha rlie’s produce to maximize
profits?
112. Sasita’s Surfboard Company: Sasita has researched and decided to produce and sell surfboards. For start-up costs she will use the $10,000 she currently has invested in a
money-market account earning interest at a rate of 6% annually. She has a garage that was constructed at a cost of $4,000 several years ago that will be used for production purposes.
The garage will be depreciated over a 10-year life. Sasita has determined that each
surfboard will require $30 in materials. She will hire students to do most of the work and pay $35 for each surfboard completed. She will rent machinery needed at a cost of $200 per month. An ad agency will handle advertising at a cost of $100 per month. Sasita will hire students to sell the surfboards and pay a commission of $20 per board.
Required:
From the above information, identify all of the following types of costs.
a. Period costs
b. Flexible costs
c. Product costs
d. Direct manufacturing costs
e. Indirect manufacturing costs
f. Unit-related costs
g. Opportunity costs of starting the Sasita’s Surfboard Company
h. Which costs should be considered over the long run?
113. Kevin’s Karate Studio: Kevin is currently earning $20,000 annually working at a karate studio on the east side of town. He has a loyal following of students, and therefore, is
investigating opening his own facility. His idea is to open a small gym with a workout area equipped with free-weights and an exercise mat. He will also hold weekly karate classes.
Kevin is the sole family wage earner. He, his wife, and three young children live in Green Bay, Wisconsin, a city with a population of approximately 150,000. Kevin has found an appropriate building to rent on the west side of town near his home, and he estimates the following revenues/costs of opening his new facility:
$600/month Rent (includes utilities) for a room about the size of a college classroom
(30’ x 50’) on the west side of town in a strip mall. There are no shower
facilities, but there will be changing rooms with lockers.
$10,000 Initial costs include new carpet, an exercise mat, and exercise equipment.
Useful life of these items is 5 years.
$50/year Members will pay an annual fee for the use of the facility. Kevin estimates that he can attract and accommodate 200 members annually.
$40/class For a basic 4-week karate class for all levels except black belt. Kevin
anticipates 15 students per month.
$1,000/class For a black belt class and testing. Kevin anticipates two students per year.
Required:
Kevin has come to you for advice.
a. Based on the above information, would you recommend Kevin start this company?
Why or why not? Provide commentary as well as computations to support your
response.
b. What are some of the questions you would ask Kevin to help him think through this
decision? List at least five relevant questions.
管理会计推广运用经验总结
管理会计推广运用经验总结 很高兴参加我们清华大学举办的这个论坛。这个论坛的主题是“全球化时代的会计变革和管理创新”，这让我想到前一段时间参加中国总会计协会第五次全国会员代表大会时财政部楼继伟部长的讲话，楼部长说：“长期以来，我国经济增长在低产出、低效率、低效益、低科技含量、高能耗层面徘徊，除了体制、机制、结构、增长方式等方面的问题外，会计工作管理滞后也是问题之一”；“打造中国会计工作‘升级版’的重点就在大力培育和发展管理会计”。 大力培育和发展管理会计，既是全球化的背景下，各种模式创新和管理创新对会计行业提出的新要求和新挑战，也是会计行业自身实现由单一算账记账到积极参与管理决策，“转型升级”的需要。我认为，在现代市场经济环境下，会计除了传统的监督、反映功能外，至少还应发挥以下几个方面的作用： 一是实现与业务紧密融合，在成本管理、预算管理、风险控制和绩效评价等多个方面发挥作用，促使企业经营活动各个环节摆脱孤立，实现融合，提升企业管理水平；二是由侧重于向外部使用者提供信息转变为支撑内部管理决策，向内部管理者提供相对综合、全面的决策支持信息；三是通过多样化的手段和工具，强化企业发展环境分析，紧紧围绕市场,推进资源配置优化调整，助推企业转型升级，提高核心竞争力。
对于管理会计体系建设，兵装集团也是在企业发展过程中，不断探索前进的。兵装集团是1999年7月由行政性总公司改组而成的军民结合型企业集团。为改变成立之初的先天不足，集团公司砥砺奋进、创新发展，先后实施了“622”和“211”战略，而与之相伴的，就是我们逐步构建形成“SRRV”集团化财务管控模式。在此期间，预算管理、成本管理和绩效评价等管理会计工具得到较好应用，有力支撑了兵装集团持续快速发展。特别是在2011年，我们明确提出到2015年基本建成价值创造型财务管理体系，以助推集团公司转型升级、做强做优。这些年，我们围绕价值创造，深化管理会计工具运用，强化人才培养，完成了管理会计体系框架的基本搭建。前期的工作总结起来主要有以下几个方面：第一个方面是按照选工具、定方案、编手册、树典型、渐推广的模式，推进管理会计体系建设。 1．选工具。按照规范化、标准化和信息化要求，系统导入全面预算、经营预测、EVA体系、内部管理报告、投资决策、标准成本、价值链成本管理、客户盈利能力管理、平衡记分卡和作业基础管理等十项工具。这十项工具在兵装集团层面都要应用，同时考虑成员单位实际发展水平和管理水平，前七项工具作为必推内容，而客户盈利能力管理、平衡记分卡和作业基础管理等三个工具在管理水平较高的企业先行先试，逐步推广。 2.定方案。通过调查问卷、实地调研等多种形式，全面调查各单位管理现状，了解管理会计工具的应用基础、推进现状和应
管理会计第五章答案
第五章答案 1.解： 假设C产品停产，贡献毛益分析如下表所示。 可见，由于停产了C产品，结果使整个企业由盈利34 000元变成亏损56 000元，因为产品C虽然亏损，但仍有正的贡献毛益额可以弥补部分固定成本。 2.解： 自制零部件下的成本=18000*（30+20+8）=1044000（元） 外购零部件下的成本=18000*60=1080000（元） 自制零部件的差量收益=1080000-1044000=36000（元） 因此，应选择自制零部件方案。 3.解： 自制零部件的预期成本y1=40000+58x 外购零部件的预期成本y2=60x 当y1=y2时，x=20000(个) 因此，当x=20000时，y1=y2，两个方案不分优劣。 当x<20000时,y1>y2,外购方案较优。 当x>20000时,y1 《管理会计》模拟试卷一 注意： 1.试卷保密，考生不得将试卷带出考场或撕页，否则成绩作废。请监考老师负责监督。 2.请各位考生注意考试纪律，考试作弊全部成绩以零分计算。 3.本试卷满分100分，答题时间为90分钟。 4.本试卷分为试题卷和答题卷，所有答案必须答在答题卷上，答在试题卷上不给分。 一、【单项选择题】(本大题共10小题，每小题1分，共10分)在每小题列出的四个选项中只有一个选项是符合题目要求的，请将正确选项前的字母填在答题卷相应题号处。 1、企业高层领导根据经营方针确定一定期间预算额而形成的成本，主要包括研究开发费、广告宣传费、职工培训费等项目。这样的成本是（ A ）。 [A] 酌量性固定成本 ) [B] 阶梯式成本 [C] 约束性固定成本 [D] 直接成本 2、决策时必须从多种可供选择的方案中选取一种最优方案，从而必须放弃次优方案，所放弃的次优方案的可计量收益就是被选取的最优方案的（ D ）。 3、变动成本法在计算产品成本和存货成本时，只包括产品在生产过程中所消耗的直接材料、直接人工和（ B ）。 4、在盈亏临界图上，销售量不变，盈亏临界点越低，能实现的利润（ ），亏损（ B ）。 5、非确定型决策方法中带有较大冒险性的决策方法是（ C ）。 6、在计算分析亏损产品是否停产时，只需要弄清亏损产品是否能提供（ A ）。若（ ）为正数，说明该项亏损产品不应停产。 [A] 贡献毛益，贡献毛益 [B] 贡献毛益，安全边际 [C] 安全边际，贡献毛益 [D] 销售利润，贡献毛益 7、库存决策是指确定（ B ）和（ ）。 [A]平均库存量，订货成本 | [B] 经济订货量，经济订货点 [C] 平均库存量，采购成本 [D] 安全存量，经济订货点 8、（ C ）是编制全面预算的基础和关键。 [A] 重置成本 [B] 边际成本 [C] 付现成本 [D] 机会成本 [A] 固定制造费用 、 [B]变动制造费用 [C] 管理费用 [D] 销售费用 [A] 越少，越多 [B] 越多，越少 [C] 不变，越小 [D] 越小，不变 [A] 小中取大法 ； [B] 大中取小法 [C] 大中取大法 [D] 小中取小法 管理会计期中考试试卷及答案 考试类型：（闭卷）考试时间：120分钟学号姓名年级专业 一、单项选择题（本大题共15小题，每小题1分，共15分）在每小题列出的四个备选项中只有一个是最符合题目要求的，请将其代码填写在题后的括号内。错选、多选或未选均无分。 1.管理会计的服务对象侧重于（） A.投资人 B.债权人 C.企业内部管理人员 D.政府机关 2.下列子系统中，体现管理会计规划职能的是（）。 A.预测决策会计 B.全面预算 C.对外报告会计 D.责任会计 3.在管理会计中，将“为实现管理会计目标，合理界定管理会计工作的时空范围，统一管理会计操作方法和程序，组织管理会计工作不可缺少的前提条件”称为()。 A.管理会计假设 B.管理会计原则 C.管理会计术语 D.管理会计概念 4.变动成本水平的表现形式一般是()。 A.变动成本总额 B.单位变动成本 C.变动成本率 D.约束性变动成本 5.下列成本项目中不属于酌量性固定成本的是（）。 A.广告费 B.经营性租赁费 C.管理人员工资 D.新产品开发费 6.某企业甲产品单位售价45元，单位产品变动生产成本15元，单位变动销售费用3元，单位变动管理费用2元，则该产品的单位贡献毛益为（）。 A.30元 B.25元 C.27元 D.28元 7.某机器厂今年1月份的实际销售额为480万元，上年12月份对今年1月份销售额的预测值为500万元。假设α=0.7，用指数 平滑法预测2月份的销售额为（）。 A.486万元 B.494万元 C.490万元 D.500万元 8.下列各项中，属于无关成本的是（）。 A.沉没成本 B.增量成本 C.机会成本 D.专属成本 9.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 10.如果完全成本法的期末存货成本比期初存货成本多10000元，而变动成本法的期末存货成本比期初存货成本多4000元，则可断定两种成本法的营业利润之差为()。 A.14000元 B.10000元 C.6000元 管理会计学习心得体会3篇 管理会计学习心得体会3篇 管理会计学习心得体会范文1： 通过张老师的授课，我收获良多，感受颇深。 首先张老师对管理会计内涵的讲解专业系统，通俗易懂，让我作为会计专业学生对财务管理有了整体性认识;通过会计树，我明晰了管理会计、财务会计之间的联系和不同，对管理过程的具体问题有了定位和分析能力;通过财务指标模型化的讲解，我深刻理解了股东权益报酬率的内在构成和影响因素，对企业的经营管理运行有了本质上的认识; 作为一名会计专业的学生，学好管理会计这门学科是必须的，以下我想谈谈我个人学习管理会计的一些心得。 第一，上课时一定要注意听讲，记好笔记，这是最重要的一点，并且记笔记也要有选择性的记，该记的记，没必要的就不用记，听听即可。如遇到听不懂的地方课后一定要及时请教老师。 第 二，在温习过的基础上，开始做老师布置的作业，作业一定要自己亲自动手做，千万不可抄同学的作业，自己做过才知道是否真正搞明白了。在借鉴别人的答案时，不要只顾一昧地去抄，一定要仔细琢磨别人怎么思考的，为什么要这么做，完了以后自己还要独立地做几遍，易于理解和加深印象。 第 三，为了更好的学习好管理会计这门课，我觉得课后去查阅一些相关书籍，遇到好的解题思路就记在笔记本上，以便日后复习时用。 其实这门课的解题公式看似那么一大堆，其实真正的公式没几个，只要知道公式的根本，就可以引申出需要用到的好多公式。简而言之，要想学好这门课，关键是理解，只要理解透了，问题就不是问题了。 管理会计学习心得体会范文2： 随着改革的深入，社会主义市场经济体制的逐步确立和现代企业制度的建立，新设备、新工艺、新技术得到广泛采用，产品更新换代周期普遍缩短;新兴产业部门层出不穷，资本集中规模越来越大，跨国公司大批涌现;生产经营的社会化程度空前提高，企业内部各部门乃至职工个人之间的联系普遍增强，竞争日益激烈，这种情况迫使企业管理方式必须变革，在这个阶段上，管理会计适应现代经济管理的要求，不仅完善发展了规划控制会计的理论与实践，而且还逐步充实了以管理科学学派为依据的预测决策会计和以行为科学为指导思想的责任会计等内容;不仅管理会计的实践内容及其特征发生了较大的变化，其应用范围日益扩大，作用越来越明显，越来越受到重视。因此，作为一名会计专业的学生，学好管理会计这门学科是必要的也是必须的。以下我简要谈谈我个人学习管理会计的一些心得。 首先，在学习这门课之前，要把管理会计这本书大致翻阅两三遍。在翻阅的过程中慢慢地去熟悉它、了解它、热爱它，要与它建立起深厚地感情。这样才有利于培养出一定的学习这门学科的兴趣。譬如，我在翻阅时就比较留心管理会计这门学科的形成、发展，与财务会计的联系与区别，以及它在会计这一领域当中的地位、作用、影响 长江大学国际学院2011-2012学年度第1学期 《管理会计学》试卷 考试方式：闭卷满分：100分时间：2小时 姓名：学号： 班级：专业： 考生注意： 1、所有考题请回答在考卷指定位置上； 2、请考生务必把专业、班级、学号及姓名填写在试卷上。 I Single Choice （1'× 15 = 15'） 1.Several factors affect the classification of a cost as direct or indirect. ( ) A. The materiality of the cost in question B. Cost allocation C. Cost assignment D. Cost object 2.A ( ) remains unchanged in total for a given time period, despite wide changes in the related level of total activity or volume. A. Variable cost B. Fixed cost C. Direct cost D. Indirect cost 3.If your inventory balance at the beginning of the month was ＄1,000,you bought $300 during the month ,and sold ＄300 during the month, what would be the balance at the end of the month. （） A. $1000 B. $800 C. $1200 D. $200 4.The total costs is the sum of fixed costs and variable costs. Fixed costs is ＄2,000 at all quantities of units sold within the relevant range, variable cost per unit is ＄150, so total costs at 40 units sold equal ( ) A. $7,800 B. $8,000 C. $6,800 D. $5,000 5. At the breakeven point, operating income is by definition ( ) 《管理会计》试卷 2 分，共 20 分） ．管理会计的基本内容不包括（ ）。 ．成本控制 B ．经营预测 C ．预算管理 D ．成本核算 ．现代企业会计的两大分支：除了财务会计还有（ ）。 ．财务管理 B ．预算会计 C ．管理会计 D ．成本会计 ．下列哪个选项中不属于管理会计和财务会计的区别内容（ ）。 ．会计主体不同 B ．核算依据不同 C ．法律效力不同 D ．最终目标不同 ．通过成本性态的分析，把企业全部成本最终分为（ ）。 ．变动成本和销售成本 B ．变动成本和固定成本 ．固定成本和生产成本 D ．销售成本和生产成本 ．变动生产成本不包括以下哪个选项。（ ） ．直接人工 B ．直接材料 C ．固定性制造费用 D ．变动性制造费用 ．如果某期按变动成本法计算的营业利润为8000元，该期产量为4000件，销售量为2000期初存货量为零，固定性制造费用总额为4000元，则按完全成本法计算的营业利润为 ） ．10000元 B ．8000元 C ．5000元 D ．6000元 ．某公司单位变动成本为10元，单价15元，固定成本10000元，欲实现保本，应销售（ ） ．200 B ．2000 C ．100 D ．1000 ．某公司生产A 产品，该产品的单位变动成本为50元，单价为80元，如果固定成本保持20%时，想保持保本销售量不变，单价应调整为（ ）。 ．10元 B ．96元 C ．90元 D ．60元 9．某小家电生产企业5月实际销售台灯为6000台，原来预测该月销售量为5500台，则预测6月销售量为（）台，假设平滑指数为0.6。 A．5500 B．5700 C．5800 D．6500 10、在采用变动成本法计算的企业中，单位产品的标准成本不包括（）标准成本。 A、直接材料 B、直接人工 C、变动制造费用 D、固定制造费用 二、简答题（每小题10分，共40分） 2．简述变动成本法的优缺点。 3．简述全部成本法和变动成本法下分期营业利润出现差额的根本原因。 4. 简述什么是预测分析？预测分析有哪些方法以及内容？ 三、计算题（每小题10分，共40 分） （1）采用高低点法将维修费分解为固定部分和变动部分，并写出成本模型。 （2）若８月份的业务量预计为15000机器小时，计算该企业８月份的维修费预计数。 2．已知：某企业只生产A产品，单价p为10万元/件，单位变动成本b为6万元/件，固定成本a为40 000万元。20×4年生产经营能力为12 500件。 要求：计算该企业的保本点销售量和保本点销售额指标。 3. 企业1999年生产乙产品10000件，销售9000件。该产品单位销售价格为40元，单位产品变动生产成本为24元，单位变动销售及管理费用为4元。该企业全年固定制造费用为60000元。全年固定销售及管理费用为25000元，假定该企业乙产品无期初存货。 要求：分别按变动成本法和完全成本法编制收益表。(本题10分) 4.某公司2008年度的生产能力只利用了70%，实际销售收入850000元。获得利润42500元，并以17000元发放了股利。该公司2008年年末的简略资产负债表见表1. 习题一管理会计概述 三、填空题 1．管理会计工作可渗透企业的各个方面，它既为企业总体管理服务，本身又属于整个企业管理系统的有机组成部分，并处于价值管理的核心地位。 2．管理会计的基本职能可概括为以下五个方面：(1)预测经济前景；(2)参与经济决策；(3)规划经营目标；(4)控制经济过程；(5)考核评价经营业绩。其中，规划职能是通过编制各种计划和预算实现的，考核评价职能是通过建立责任会计制度实现的。 3．管理会计的内容是指与其职能相适应的工作内容，包括预测分析、决策分析全面预算、成本控制、责任会计等方面。其中，预测分析与决策分析合称为预测决策会计；全面预算和成本控制合称为规划控制会计；这两者与责任会计相辅相成构成现代管理会计的基本内容。 4．预测决策会计处于现代管理会计的核心地位，又是现代管理会计形成的关键标志之一。 5．传统管理会计阶段是从20世纪初至50年代，管理会计原始雏形形成的标志是美国企业会计实务中出现了以差异分析为主要内容的“标准成本计算制度”和“预算控制”预算。此时，管理会计的内容主要包括和。但在实践中，其职能集中体现在控制方面，故人称传统管理会计阶段的特征是以控制会计为核心。 6．现代管理会计阶段完善发展了规划控制会计的内容，且逐步充实了预测决策会计和责任会计等内容，基本上形成了以预测决策会计为主、以规划控制会计和责任会计为辅的现代管理会计新体系。 7．管理会计与财务会计工作主体(范围)的层次不同 (同或不同)，管理会计的工作主体可以是整个企业，也可以是企业内部的局部区域或个别部门甚至某一管理环节；财务会计的工作主体往往是整个企业。它们的工作对象从总的方面看基本相同（同或不同），即工作客体有相似之处。 四、判断题 1．美国全国会计师联合会的一个下属委员会指出管理会计仅适用于盈利性质的单位进行决策分析和规划控制。（×） 2．国际上一般认为管理会计的活动领域不应仅限于“微观”，还应扩展到“宏观”。（√） 3．目前，我国开展会计改革的意义就在于在财务会计领导实现与国际惯例接轨。（×） 4．从工作侧重点讲，管理会计可称为“内部会计”，财务会计可称为“外部会计”。（√） 5．管理会计工作受财务会计工作质量的约束，财务会计的发展与改革应充分考虑到管理会计的要求。（√） 6．在多数情况下，管理会计主要以企业内部责任单位为主体。（√） 7．管理会计是面向未来的，因而与过去无任何关系，财务会计只能反映过去。（×） 8．管理会计不必考虑“公认会计原则”的要求，财务会计则严格受该原则的约束。（×） 9．管理会计中大量运用算术方法，财务会计中则常常运用现代数学方法。（×） Chapter 19 Balanced Scorecard: Quality, Time, and the Theory of Constraints 1.The four cost categories in a cost of quality program are a.product design, process design, internal success, and external success. b.prevention, appraisal, internal failure, and external failure. c.design, conformance, control, and process. d.design, process specification, on-time delivery, and customer satisfaction. 2.Which of the following is not a nonfinancial performance measure for customer satisfaction? a.Number of defective units shipped to customers as a percentage of the total units of product shipped b.Number of customer complaints c.On-time delivery d.Number of defects for each product line 3.__________ is a formal means of distinguishing between random and nonrandom variation in an operating process. a.Statistical process control (SPC) b. A Pareto diagram c. A cause-and-effect diagram d. A fishbone diagram 4.Nonfinancial measures for internal quality performance include all but which of the following? a.Employee empowerment b.Number of different types of defects c.Percentage of reworked products d.Product defect levels 5. A key question in relevant cost and relevant revenue analysis is: a.What are the amounts of incremental costs under each alternative? b.What purpose is best served for cost allocation and which criterion is most appropriate? c.How will total costs and total revenues change under each solution? d.What are the amounts of incremental revenues under each alternative? 6.An advantage of financial cost of quality measures is that they a.are often easy to quantify and understand. b.provide immediate short-run feedback on whether quality improvement efforts have, in fact, succeeded in improving quality. c.direct attention to physical processes and therefore focus attentions on the precise problem areas needing improvement. d.Total COQ provides a measure of quality performance for evaluating trade-offs amongprevention costs, appraisal costs, internal failure costs, and external failure costs. 一、单项选择题（本大题共15小题，每小题2分，共30分） 1．管理会计的核算目的主要是为（）服务。 A．企业内部经营管理 B．企业股东 C．企业债权人 D．上级主管部门2．管理会计与财务会计的关系是（） A．起源相同，目标不同 B．最终目标相同，基本信息同源 C．基本信息不同源，服务对象交叉 D．概念相同，服务对象交叉 3．标准式混合成本又可称为（）。 A．半变动成本 B．半固定成本 C．曲线式混合成本 D．延期变动成本4．管理会计中对成本相关性的正确解释是（）。 A．与归集对象有关的成本特性 B．与控制标准有关的成本特性 C．与资产价值有关的成本特性 D．与决策方案有关的成本特性 5．在成本水平不变的情况下，按完全成本法计算的单位产品成本（）。A．随产量的增加而增加 B．随产量的增加而下降 C．不受产量变动的影响 D．与变动成本法的计算结果一致 6．完全成本法和变动成本法营业利润的差异是由于对（）处理的不同。A．直接材料和人工 B．销售、财务和管理费用 C．固定制造费用 D．变动制造费用 7．采用完全成本法的优点是（）。 A．简化了成本核算 B．便于分清各部门的责任 C．能反映利润与销售同方向变动的规律 D．鼓励企业提高产品生产量的积极性8．如果某期按变动成本法计算的营业利润为6 000元，该期生产量为2 000件，销售量为1 000件，期初存货为零，固定制造费用总额为4 000元，则按完全成本法计算的营业利润为（）元。 A．0 B．2 000 C．6 000 D．8 000 9．下列因素单独变动时，不会导致保本点随之变动的是( )。 A．销售量 B．单价 C．固定成本 D．单位变动成本 10．某产品的保本销售量为400台，此时的变动成本总额为400元，固定成本总额为200元。销售第401台产品时能增加税前利润（）元。 A．0 B．0.5 C．1 D．1.5 11．单位变动成本/(1-贡献毛益率)=（）。 A．销售收入 B．单价 C．固定成本总额 D．变动成本总额 12．下列不属于成本预测分析方法的是（） Managerial Accounting Review Question 一、True/False Questions For each of the following, circle the T or the F to indicate whether the statement is true or false. 1Managerial accounting refers to the preparation and use of accounting information designed to meet the needs of decision makers inside the business organization. 2Product costs are selling expenses that appear on the income statement. 3Management accounting reports provide a means of monitoring , evaluating and rewarding performance. 4Product costs are offset against revenue in the period in which the related products are sold, rather than the period in which the costs are incurred. 5Manufacturing overhead is considered an indirect cost, since overhead costs generally cannot be traced conveniently and directly to specific units of product. 6Overhead application rates allow overhead to be assigned at the beginning of a period to help set prices. 7Pepsi Cola would most likely use a job order costing system. 8Activity-based costing tracks cost to the activities that consume resources. 9Activity based costing uses multiple activity bases to assign overhead costs to units of production. 10The two steps required in Activity Based Costing are 1) Identify separate activity cost pools and 2) allocate each cost pool to the product using an appropriate cost driver 11The new manufacturing environment is characterized by its shift toward labor intensive production and declining manufacturing overhead costs. 12A cost driver is an activity base that is highly correlated with manufacturing overhead costs. 13In ABC, only one cost driver should be used in applying overhead. 14As companies become more automated overhead costs decrease and direct labor costs increase. 15An equivalent unit measures the percentage of a completed units cost that is present in a partially finished unit. 16Costs do not flow through a process cost system in the same sequence as actual products move through the assembly process. 17Non-value added activities are those that do not add to a product's desirability. 18Target costing centers on new product and service development as opposed to managing the value chain for existing products. 19In the target costing process, target price is computed by adding the desired profit margin to the target product cost. 20Target cost equals target price plus profit margin. 21Variable costs which increase in total amount in direct proportion to an increase in output represent a constant amount per unit of output. 22Any business which operates at less than capacity will have larger fixed costs than variable costs. 23With variable costs, the cost per unit varies with changes in volume. 24The contribution margin is the difference between total revenue and fixed costs. 25The volume of output which causes fixed costs to be equal in amount to variable costs is called the break-even point. 26Any business which operates at less than capacity will have larger fixed costs than variable costs. 27Margin of safety is the dollar amount by which actual sales volume exceeds the break-even sales volume. 28Life cycle costing considers all potential resources used by the product over its entire life. 【5-1 】锋新公司现有的生产力可用于生产A 产品或B 产品，有关资料如表5-1 所示。表5-1 锋新公司产品情况表 根据上述资料，可通过两种产品的差量收入和差量成本进行比较，再从中选择最优方案。解：具体计 算如表5-2 所示。 表5-2 差量分析表 表的计算结果表明，该公司生产产品要比生产产品更为有利，获取的收益要 比A 产品多60000 元。由于两种产品的固定成本相同，为共同固定成本，因此在计算差量成本时，可不必考虑。 【例5-2 】假定某公司原始设计生产能力为10000 机器小时，实际开工率只有生产能力的 70%，现准备将剩余生产能力用来开发B 或C 新产品。原有产品A 及新产品B、C 的有关 项目 每件定额（机器小时） 单价 单位变动成本 固定成本总额 要求：根据上述数据作出哪种新产品较为有利的决 策。 解： 剩余生产能力 =10000 × （1-70%）=3000 （机器小时） B 最大产量 =3000÷ 60=50 （件） C 最大产量 =3000÷ 50=60 （件） B 边际贡献总额 =（ 105-85 ）× 50=1000（元） C 边际贡献总额 =（ 93-75 ）× 60=1080（元） 开发 C 产品的方案较优，比开发 B 多获 80 元。 际贡献的大小来作出评价。单位资源边际贡献计算公式为： 生产 C 产品在一个小时内比生产 B 产品多创造 0.03 元，该企业可利用的工时有 3000 小时，所以总共可以创造 90 元（ 0.03× 3000）。 【例 5-3】某公司产销 B 、C 、D 三种产品，其 B 、C 两种产品盈利， D 产品亏损，有关资料 如表 5-4 所示。 表 5-4 要求：作出 产品应否停产的决策分析（假定 产品停产后生产能力无法转移） A B C 90 60 50 85 105 93 75 85 75 30000 资料见表 5-3 。 表 5-3 有关产品的资料 金额单位：元 此类新产品决策还可用单位资源边际贡献法来个决策， 即通过比较单位资源可提供的边 单位资源边际贡献 单位产品边际贡献 单位产品资源消耗定额 B 产品单位资源边际贡献 =20 0.33 （元 /小时） 60 C 产品单位资源边际贡献 18 = 0.36 50 元 / 小时） 管理会计选择题复习题库 1.管理会计的基本内容不包括( ) 。 A.成本控制 B.经营预测 C.预算管理 D.成本核算 2.管理会计中有效控制的方法是( ) 。 A.本量利分析法 B.预测分析方法 C.预算编制方法 D.作业成本管理法 3.企业的管理人员通过分析企业历史和现状,依据预测,通过一定程序对企业未来实践的方向、目标、原则和方法做出决定的过程,是在描述下面哪个管理会计的目标( )。 A.规划目标 B.控制目标 C.预测目标 D.决策目标 4.在应用历史资料分析法进行成本习性分析时,必须首先确定a,然后才能计算出b的方法是( )。 A.直接分析法 B.高低点法 C.散布图法 D.回归直线法 5.通过成本性态的分析,把企业全部成本最终分为( ) A.变动成本和销售成本 B.变动成本和固定成本 C.固定成本和生产成本 D.销售成本和生产成本 6.现代企业会计的两大分支:除了财务会计还有( ). A财务管理 B.合理规划 C.管理会计 D.合理评价 7.将选定的最优方案进行分工落实,将经菅管理决策具体化，合理有效地组织各部门，协调企业的供、产、销及人、财、物之间的关系，保证企业总目标和任务的实现和完成，并为控制和考核创造条件.这一目标属于( ). A.正确决策 B.合理规划 C.有效控制 D.合理评价 8.下列哪个选项不属于管理会计和财务会计的区别内容( ). A.会计主体不同 B核算依据不同 C.最终目标不同 D.法律效力不同 9.在变动成本法下,其利润表所提供的中间指标是( ). A.贡献毛益 B.营业利润 C.营业毛利 D.期间成本 10.制造成本和非制造成本是根据成本按其( )分类的. A.应用情况 B.经济用途 C.与决策的关系 D.发生可否加以控制 11.已知某企业某产品的单价为50元,保本销售量为10O0件,固定成本总额为30000元,则单位变动成本应控制在( ) A.20元/件 B.16元/件 C.10元/件 D.30元/件 12.在其他因素不变的条件下,产品的单价降低,将导致保本点( ) A.降低 B.升高 C.不变 D.没影响 13.某小家电生产企业5月实际销售台灯为6000台,原来预测该月销售量为5500台,则预测 管理会计第九章全面预算习题及答案 第九章全面预算一、关键概念 1.投资敏感性分析 2.全面预算 3.经营预算 4.专门决策预算 5.财务预算 1.生产预算 2.固定预算与弹性预算 3.增量预算与零基预算 4.定期预算与滚动预算二、分析思考 1.为什么进行投资敏感性分析，投资敏感性分析的具体假定 有哪些？ 2.全面预算的具体涵义 3.全面预算体系由哪些内容构成？各部分具体的内容是什 么？ 1.弹性预算为什么会克服固定预算的编制缺陷？ 2.与增量预算相比较，零基预算优于增量预算？为什么？ 3.定期预算的缺陷是什么？与其相对应的是什么预算？三、单项选择题 1.投资敏感性分析的结论表明，下列各项中其变动只能影响 净现值而不会影响内部收益率指标的因素是（）。 A.售价 B.销售量 C.经营成本 D.基准折现率 2.在管理会计中，用于概括与企业日常业务直接相关、具有 实质性的基本活动的一系列预算的概念是（）。 A.专门决策预算 B.业务预算 C.财务预算 D.销售预算 3.现金预算属于下列项目中的（）。 A.业务预算 B.生产预算 C.专门决策预算 D.财务预算 4.在编制制造费用预算时，计算现金支出应予剔除的项目是（）。Ａ.间接材料Ｂ.间接人工Ｃ.管理人员工资Ｄ.折旧费 5.在下列预算中，其编制程序与存货的计价方法密切相关的 是（）。 A.产品成本预算 B.制造费用预算 C.销售预算 D.生产预算 6.下列项目中，可以总括反映企业在预算期间盈利能力的预算是（）。Ａ.专门决策预算Ｂ.现金预算Ｃ.预计利润表Ｄ.预计资产负债表 7. 下列项目中，能够克服固定预算方法缺点的是（）。Ａ.固定预 算Ｂ.弹性预算Ｃ.滚动预算Ｄ.零基预算 8.下列各项中，属于零基预算编制程序第一步的是（）。 Ａ.提出预算期内各种活动内容及费用开支方案Ｂ.对方案进 行成本─效益分析Ｃ.择优安排项目，分配预算资金Ｄ.搜集历史资料 9.下列各项中，能够揭示滚动预算基本特点的表述是（）。Ａ.预算期相对固定的Ｂ.预算期是连续不断的Ｃ.预算期与会计 年度一致Ｄ.预算期不可随意变动 1.下列各项中，属于编制全面预算的关键和起点的是（）。Ａ.直接材料预算Ｂ.直接人工预算Ｃ.生产预算Ｄ.销售预算 2.下列各项中，只涉及实物计量单位而不涉及价值计量单位 的预算是（）。 管理会计部分 第9章成本性态分析 一成本性态 1 变动成本：成本总额在一定期间和业务量范围内随产销量变动，单位变动成本保持不变 2 固定成本：成本总额在一定期间和业务量范围内不随产销量变动，单位固定成本随产销量增加下降 3总成本=变动成本+固定成本=V×Q＋F 二成本构成 1 完全成本法 产品成本=直接材料+直接人工+变动制造费用+固定制造费用 存货成本=直接材料+直接人工+变动制造费用+固定制造费用 销售成本=直接材料+直接人工+变动制造费用+固定制造费用 2变动成本法 产品成本=直接材料+直接人工+变动制造费用 存货成本=直接材料+直接人工+变动制造费用 销售成本=直接材料+直接人工+变动制造费用 三产销不平衡对利润的影响 1 产量＞销量完全成本法利润＞变动成本法利润 2 产量=销量完全成本法利润=变动成本法利润 3 产量＜销量完全成本法利润＜变动成本法利润 利润 完全成本法=收入-完全销售成本-期间费用 变动成本法=收入-变动销售成本-固定制造费用-期间费用 第10章预测分析 一本量利分析 1 公式：E=P×Q－V×Q－F=(P-V) ×Q－F 2 相关指标： ①单位贡献毛益= P-V ②贡献毛益总额=(P-V) ×Q ③贡献毛益率=()1P V P V Q V P P Q P --?==-? ④变动成本率= 1V V Q P V P P Q P ?-==-? 二 盈亏平衡(利润E=0) 1 盈亏平衡销量0F Q P V =- 2 盈亏平衡销售额01F F P Q P V V P P ?==-- 3 盈亏平衡作业率0011Q Q P Q Q P ?=? 4 安全边际量=Q 1－Q 0 5安全边际销售额=P ×(Q 1－Q 0) 6 安全边际率=10100111 1Q Q P Q Q P Q Q Q P Q -?-?==-? 7 销售利润率=101011()()Q Q P V Q Q P V P Q Q P -?---=?? 三 目标利润 1 实现目标利润的销量 E F P V +- 2 实现目标利润的销售额E F P V P +- 3相关因素对利润的影响程度（敏感系数） 单价的敏感系数=P Q E ? 单位变动成本的敏感系数=V Q E ?- 销量的敏感系数=()P V Q E -? 固定成本的敏感系数=F E -管理会计模拟试卷和答案
管理会计期中考试试卷及答案
管理会计学习心得体会3篇(完整版)
管理会计双语考试试卷
管理会计期末试题
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管理会计(双语)课后答案answer-chapter 19
【管理会计必看】管理会计期中考试试卷
管理会计双语
《管理会计》第五章例题
管理会计试卷及答案
管理会计第九章全面预算习题及答案
管理会计总结