Management Accounting, option 6

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Uploaded: 13.07.2013
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Description

1. Poperedelny method of determining the cost of 3
2. Flexible budgets as a tool of control 11
3. Task 1
The company manufactures and sells two products A and B, each of which extends two production process (1 and 2). In the first process unit A is spent 20 hours, and unit B - 30 hours, in the second process, respectively 10 and 40 hours.
Table 1
Production Costs And, ths. Rub. Products B, ths. Rub.
Material costs:
Basic materials 0.650 0.280
Auxiliary materials: 1 process
2 process
150
200
Wages auxiliary workers:
1 process
2 process 100
145
Depreciation of machinery and equipment in 1000
Electricity in 1150
Heating and lighting 350
Transportation costs for the delivery of finished products 700
Spending on advertising 25
Expenses Safety 100
For the year sold 5,000 units. Product A and 10 000 units. product B at a price of 500 rubles. per unit. Product A and 850 rubles. per unit. product B.
For more information in Table 2.
Table 2.
Process Area The carrying value of plant and equipment, ths. Rub. Opening hours of production workers, number of hours a person engaged in the manufacture
1 80 000 800 000 400 000 30
2 120 000 500 000 450 000 70
Total 200 000 1 300 000 850 000 100
Required:
1. allocate overhead costs using different bases of distribution;
2. determine the rules for reimbursement of overhead processes 1 and 2;
3. The full cost of production and sales of units of each product;
4. Profit or loss for each type of unit.

4. Objective 2
Required to classify the costs in accordance with the terminology:
1. The component parts in the amount of 1500 rubles. on units. equipment;
2. Equipment kits to assemblers 800 rubles. at U .;
3. The supervisor, to observe the process, pay 10 000 rubles. in year;
4. The cost of electricity 2 rubles. parking for an hour;
5. The depreciation of equipment is 20 000 rubles. in year;
6. The salary of the president of the campaign 50 000 rubles. in year;
7. The company spends 250 000 a year on advertising;
8. commercial center staff receives 600 rubles. of products sold;
9. The place of manufacture of the equipment the company can lease the premises for a fee 500 000 rubles. in year.

5. Task 3
Use the method of dispersion and the least squares method of division of costs for maintenance and repair facilities. The relevant range is 2900 to 7800 hours of direct labor.
TABLE 3
Month direct labor hours Costs, ths. Rub.
January 3200 420
Февраль 2900 340
March 4500 610
April 4600 620
May 6600 880
June 7800 1100
July 7600 925

List of sources used 25

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