CMA习题总结（三）
SECION B
normal spoilage is defined as 4% of the units passing inspection. 占通过检验。
plant wide standard..
全厂性标准
COGS不包括A&S
Life-cycle costing is often in cost planning and product pricing when there are significant non-production costs that need to be recovered.
By-product inventories,收入直接抵减join-cost.
An operaton costing system is the same as a process costing system except that its Job- order costing part allocated on the basis of batches.常用于生产产品相似，材料不同的情况。
相关范围Total fixed costs will not change.
The relevant range may be changed as circumstance change.
加班费would be charged to mfgoh,and the overtime hours times the straight-time wages would be treated as direct labor.
负责为医院提供咨询服务provide management consulting services to hospital
存货成本=买家+Transportationin-purchase returns and allowance
Relevnt costs are costs that are difference between options.
Step method 看分配的先后由占用百分比决定。不是绝对数决定。
One of the purpose of cost allocation is measuring income and assets for external reporting.外部报告的要求。
A committed cost is a cost that has not already been spent,but the company is committed to the future expenditure.
A sunk cost is a coas that has already been spent and cannot be changed by any current or future decisions.
JIT usually assumes that materials go to the production without being inspected,which casuses inspection costs to decrease.UnderJTI,the supplier normally performs all necessary inspections.Blackflush costing will lower tracking costs because the entires t the inventory accounts may be delayed until as late as the end of the period.
An imputed cost is one that does not need to be paid out in cash,but it still relevant for decision making.
相关范围会更加情况二变化。
Discretionary costs 可选成本，随意成本。如AD。
With computer systems,there is a trend to move away from plant-wide rates for allocation.
成本衡量的目的是measuring income and assets for external reporting.
Absorption costing 调整公式是 q1PO+(Q0-Q1)P0+AQP1-SQP0 这里的q是sells数量，Q0Q1是计划产量和实际产量，AQSQ是固定成本实际与计划的总差值。
ABC differs from traditional costing systems in that products are not cross-subsidized.
Process, ABC,Job-order costing 内外部报告都能用。
Under the variable costing method,only the variable costs of ptoduction are inventoried.Therefore,it includes DM,DL,VOH.
Marginal costing considers only the cost of producing one more unit.Since fixed costs are fixed ,they are not considered in marginal costing.
Operating income =Price-vmfg-fmfg-vs&a-fs&a
Under direct(or variable) costing all variable production costs(direct or indirect) to be product costs.
Absorption costing 是归集FIXOH 与S&A 无关。
SECTION D
A standard costing system is often used by flexible budgets
Invested capital=working capital+plant and equipment。IR=税前净利润-invested capital*目标收益率
Segment manager performance and segment performance 的区别是 noncontrollable fixed costs that are traceable.These are fixed costs that are controlled by others.
When the denominator for RI is calculated,it would normally include assets that are in use and expected to generate a return.So,land that is being held for a future plant would not be included because it's not expected to provide any return in the current period.
Market share variance=(Q1-Q0)*I1*P0
I1=actual market size in units
cm=Price-vmfgoh-vs&a
