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1、2–11.Part#72APart#172CSteel*$12.00$18.00Setupcost**6.006.00Total$18.00$24.00*($1.00´12;$1.00´18)**($60,000/10,000)Steelcostisassignedbycalculatingacostperounceandthenmultiplyingthisbytheouncesusedbyeachpart:Costperounce=$3,000,000/3,000,000ounces=$1.00
2、perounceSetupcostisassignedbycalculatingthecostpersetupandthendividingthisbythenumberofunitsineachbatch(thereare20setupsperyear):Costpersetup=$1,200,000/20=$60,0002.Thecostofsteelisassignedusingdirecttracing.Thecostofthesetupsisassignedthroughdrivertra
3、cingusingnumberofsetupsasthedriver.3.Theassumptionunderlyingnumberofsetupsasthedriveristhateachpartusesanequalamountofsetuptime.SincePart#72AusesdoublethesetuptimeofPart#172C,itmakessensetoassignsetupcostsbasedonsetuptimeinsteadofnumberofsetups.Thisill
4、ustratestheimportanceofidentifyingdriversthatreflectthetrueunderlyingconsumptionpattern.Usingsetuphours[(40´10)+(20´10)],wegetthefollowingrateperhour:Costpersetuphour=$1,200,000/600=$2,000perhourThecostperunitisobtainedbydividingeachpart’stotalsetupcos
5、tsbythenumberofunits:Part#72A=($2,000´400)/100,000=$8.00Part#172C=($2,000´200)/100,000=$4.00Thus,Part#72Ahasitsunitcostincreasedby$2.00,whilePart#172Chasitsunitcostdecreasedby$2.00.2–41.Giventhedescriptionprovided,wecanconcludethatCariariusesafunctiona
6、l-basedaccountingsystem.First,evidenceexiststhatproductcostsareonlydeterminedbyproductioncosts.Apparently,thefinancialaccountingsystemisdrivingthetypeofproductcostinformationbeingproduced.Second,onlydirectlaborhours,aunit-leveldriver,areusedtoassignove
7、rheadcosts.Sincemanyoverheadcostsarelikelytobecausedbynonunit-leveldrivers,thisalsosuggestsastrongrelianceonallocationforcostassignment.Third,thecompanyattemptstocontrolcostsbyencouragingdepartmentalmanagerstomeetbudgetedlevelsofexpenditures.Thefocusis
8、ondepartmentalperformanceratherthansystemwideperformance.Further,departmentalperformanceismeasuredonlybyfinancialinstruments.AnABMsystememphasizescontrollingcostsbymanagingactivitiesandtheircauses;italsousesnonfinancialmeasuresofperform
