The organization of the control-accounting system problems JIT +

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The organization of management accounting system JIT («just in time»)

Problem 1. Perform division total (total) costs for variable and constant part by mini-maxi, provided:
Amount of production, pcs. Actual costs, ths. Rub.
Option 1 Option 1
1 96000 8200
2 90000 8500
3 100500 9100
4 110000 9800
5 108000 9700
6 99000 8700

Objective 2. There is the following information about the production and sale of products of the organization:
Index Option 1
The volume of sales volume. 15000
Sales price per unit of output, rbl. 200
Total fixed costs rub. 800000
Variable costs per unit of output, rbl. 120
- Critical sales;
- The safety margin;
- Sales to increase profits by 30%.

Objective 3. The organization produces one type of product in the amount of 5000 pieces. The cost per unit of production are as follows:
Types of costs Standard costs Actual costs
Option 1 Option 1
Articles 3 kg x 50 rubles. = 150 rubles. 2.8 kg x 55rub. = 154 rubles.
Labor costs 1.5 hours h150rub. = 225 rubles. 1.6 x 140 rubles. = 224 rubles.
Overhead 0.5 hours h100rub. = 50 rubles. 0.6 hours h105rub. = 63 rubles.
1. Overhead costs include variable and constant part:
Regulatory Option variable overhead costs per unit of output, rbl. Statutory fixed overhead costs per unit of output, rbl.
1 70 30
2. Overhead costs estimates, the corresponding normative production volume, are as follows:
Option Overhead, rub.
1 265000
1. The deviation of the actual costs of the regulations of all kinds;
2. Impact of factors on the direct material, labor and overhead.
To reflect the cost in the accounts:
Option Option control work reflection of economic operations
1 Simultaneous reflection standard costs and deviation from the norm

4. The task of producing one type of product. Output and its sale are as follows:
Index Option 1
The planned volume of sales volume. 150000
Sales price per unit of output, rbl. 1500
Inventories of finished goods at the beginning of period pieces. 3000
Inventories of finished goods at the beginning of the period, RUB. 2200000
Stocks of finished products at the end of a period piece. 5000
The standard cost of basic materials per unit of output, 3 kg
Remains of materials at the beginning of the period 4,000 kg
Remains of materials at the end of the period, 2000 kg
The price of 1 kg of material rub. 150
Norms of labor costs per unit of output, 1 h
The wage rate per 1 hour, rub. 200
Overhead, rub. 15000000
1. The budget of sales;
2. The budget production in natural units;
3. The budget of direct material costs;
4. Budget procurement of materials in kind and value terms;
5. The budget of the direct labor costs;
6. The budget of the full production cost of products;
7. The budget cost of goods sold;
8. The budget of profit and loss from the sale of products.

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