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1、成本管理会计答案2–51.Nursinghoursrequiredperyear:4´24hours´364days*=34,944*Note:364days=7days´52weeksAnnualnursingcost=(17´$45,000)+$22,500=$787,500Costperpatientday=$787,500/10,000days=$78.75perday(foreithertypeofpatient)2.Nursinghoursactasthedriver.Ifintensivecareus
2、eshalfofthehoursandnormalcaretheotherhalf,then50percentofthecostisassignedtoeachpatientcategory.Thus,thecostperpatientdaybypatientcategoryisasfollows:Intensivecare=$393,750*/2,000days=$196.88perdayNormalcare=$393,750/8,000days=$49.22perday*$525,000/2=$262,500T
3、hecostassignmentreflectstheactualusageofthenursingresourceand,thus,shouldbemoreaccurate.Patientdayswouldbeaccurateonlyifintensivecarepatientsusedthesamenursinghoursperdayasnormalcarepatients.3.Thesalaryofthenurseassignedonlytointensivecareisadirectlytraceablec
4、ost.Toassigntheothernursingcosts,thehoursofadditionalusagewouldneedtobemeasured.Thus,bothdirecttracinganddrivertracingwouldbeusedtoassignnursingcostsforthisnewsetting.4.Itwouldbeverydifficulttousedirecttracingforlaundrycosts.Segregatinglaundrybypatientispossib
5、lebutimpractical.Foronething,theamountoflaundryforeachpatientlikelywouldnotjustifyrunningseparateloads.Furthermore,ifweaddtothisthefactthatlaundryalsooperatestoserviceotherareassuchassurgeryandtheemergencyroom,thentheimpracticalitybecomesevenmoreevident.Driver
6、tracingisrecommended.Ameasureofusagesuchaspoundsoflaundryismorefeasible.Totallaundrycostsdividedbytotalpoundsoflaundryprovidesaratethatcanbeusedtoassignthelaundrycost.Forthetwopatienttypes,thepoundsusedbyeachtypewouldbeneededsothattheratecanbeapplied.Inapracti
7、calsense,asamplecouldbetakenandtheaveragepoundsperpatienttypeperdaycouldbeusedtoassignthecosttoavoidrepetitiveweighing.4–81.Productcostassignment:Overheadrates:Patterns:$30,000/15,000=$2.00perDLHFinishing:$90,000/30,000=$3.00perDLHUnitcostcomputation:Backpacks
8、DuffelBagsPatterns:$2.00´0.1$0.20$2.00´0.2$0.40Finishing:$3.00´0.20.60$3.00´0.41.20Totalperunit$0.80$1.602.Costbeforeadditionofduffelbags:$60,000/100,000=$0.60perunitTheassignmenti
