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# Gradebook work on management accounting

Refunds: 0

Uploaded:

**29.09.2012**

Content: 20929154228533.doc (121,5 kB)

# Description

Task 1

OSN Ltd. at one of its plants produces one type of lawnmower. Estimates for next year are:

The per unit., £

The selling price 120

Variable costs:

the direct costs of materials 40

direct labor costs 20

manufacturing overhead costs 10

commercial overhead costs 5

Fixed overhead cost for the year: £

manufacturing overhead costs 288,000

commercial overhead costs 120,000

administrative overhead costs 155,000

The volume of production / implementation will be 18,000 units. Stocks at the beginning or end of the year will not be.

Fixed production overheads to the costs of production costs are allocated at a rate calculated from the annual volume of the issue.

A) Calculate the rate allocation of fixed production overhead costs;

B) determine the production cost per unit on the basis of:

1) the full cost method, and

2) the method of variable costs (direct - costing, ie margin calculation)

1) the full cost method, and

1) Method of the total cost

Unit cost

2) the method of variable costs (direct - costing, ie margin calculation)

2) Marginal costing (direct -kosting):

Unit cost

Note that variables are commercial overheads (5f.st.) in production costs are not included (t.k.rech on production rather than on the implementation).

Task 2.

Large customers did order the company ZET for the manufacture and supply of 1200 units. the standard model of electric heaters at a reduced price - 760 rubles. The components of the production cost of the electric heater and the usual selling price of this model are shown below:

On the unit Rub. rub.

The selling price in 1100

Costs of production:

Variables 630

Permanent 162,792

(Order Fulfillment additional variables for a commercial expenses not result.)

Company X has enough spare capacity to carry out this order and does not harm the rest of the sales volume. Management tends to accept the order, because it is a good chance to get repeat orders in the future, but at the same time does not want to suffer losses due to the reduction in the price of these products in 1200.

On the basis of financial considerations, whether to accept the order?

Setting 3..HHHLtd. produces a specific product model on which the following information:

On the one product

The total direct costs of $ 20.

The selling price of $ 60.

Machine time producing 0.7 hours

Direct labor:

quality control and packaging 0.1 hours

The company uses the following distribution rate:

The rate of production of $ 2. Per hour of machine time

Quality control and packaging $ 10. Per hour of direct labor costs

Sales and distribution of 10% of the cost of implementation

What will be the cost per model DMF / 04 to assess stocks in the published financial statements of the company?

Task 4.

The company produces the product, setting the price for one unit of 225 rubles. His fixed costs - 320,000 rubles.

Variable costs per unit of output - 145 rubles.

Revenue is 1000000 rubles.

Required:

To determine: 1) the critical volume of sales; 2) The company's profit on revenue of 1 million. Rubles. 3) calculate the volume of sales, the company provides profit of $ 640 thousand. Rub.

Task 5.

Plastican Ltd. It is going to make plastic bottles. What is going to set a molding machine (which is estimated not require an increase in current overhead). The car will cost 20 thousand pounds. and it will be designed for five years. It will be serviced by the cost of which amounted to £ 8,500 in year. Materials, raw materials and other variable costs are 15 pence per hundred bottles, while they will be sold at 65 pence per hundred bottles.

Required:

1) critical Ob

# Additional information

Task 6

The company wants to increase profits. To make optimal use of resources, it decides to reduce the range of products.

1) Production of the product should be stopped?

2) And then release what products and in what sequence should be enhanced?

Products A B C D E

Price per unit. Product 7.2 6.0 5.8 5.8 6.6

Variable costs for meals. Product 4.8 3.9 4.4 6.4 4.6

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the amount of work - 10 pages

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