亨格瑞管理會(huì)計(jì)英文第15版練習(xí)答案05_第1頁(yè)
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1、Copyright?2011PearsonEducationInc.PublishingasPrenticeHall.177CHAPTER5COVERAGEOFLEARNINGOBJECTIVESLEARNINGOBJECTIVEFUNDAMENTALASSIGNMENTMATERIALCRITICALTHINKINGEXERCISESEXERCISESPROBLEMSCASESEXCELCOLLAB.&INTEREXERCISESLO

2、1:Discriminatebetweenrelevantirrelevantinfmationfmakingdecisions.23303738495051545766LO2:Applythedecisionprocesstomakebusinessdecisions.282939LO3:Constructabsptioncontributionmarginincomestatementsidentifytheirrelevancef

3、decisionmaking.A1B124313233343548LO4:Decidetoacceptrejectaspecialderusingthecontributionmargintechnique.A2B236405556626364LO5:Explainwhypricingdecisionsdependontheacteristicsofthemarket.A2B2254258LO6:Identifythefactsthat

4、influencepricingdecisionsinpractice.264147525365LO7:Computeatargetsalespricebyvariousapproachescomparetheadvantagesdisadvantagesoftheseapproaches.A34344LO8:Usetargetcostingtodecidewhethertoaddanewproduct.A4B3274546596061

5、Copyright?2011PearsonEducationInc.PublishingasPrenticeHall.179INDEPENDENCECOMPANYAbsptionIncomeStatementFtheYearEndedDecember312009(inthoussofdollars)Sales$2200Lessmanufacturingcostofgoodssold:Directmaterial$400Directlab

6、330Manufacturingoverhead(Schedules12)495Totalmanufacturingcostofgoodssold1225Grossmargin$975Less:Sellingexpenses$300Administrativeexpenses144444Operatingincome$531INDEPENDENCECOMPANYSchedulesofManufacturingOverheadFtheYe

7、arEndedDecember312009(inthoussofdollars)Schedule1:VariableCostsSupplies$20Utilitiesvariableption40Indirectlabvariableption90$150Schedule2:FixedCostsUtilitiesfixedption$15Indirectlabfixedption50Depreciation200Propertytaxe

8、s20Supervisysalaries60345Totalmanufacturingoverhead$4952.Changeinrevenue$200000Changeintotalcontributionmargin:Contributionmarginratioinpart1is$1215$2200=.552Ratiotimesdecreaseinrevenueis.552$200000$110400Operatingincome

9、befechange531000Newoperatingincome$420600Thisanalysisisreadilydonebyusingdatafromthecontributionincomestatement.Incontrastthedataintheabsptionincomestatementmustbeanalyzedsplitintovariablefixedcategiesbefetheeffectonoper

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