成本会计：管理的着重点 第十版 书后习题答案第二章.doc

CHAPTER 2 AN INTRODUCTION TO COST TERMS AND PURPOSES 2-1 A cost object 2-2 Cost assignment is a general term that encompasses the assignment of both direct costs and indirect costs to a cost object. Direct costs are traced to a cost object while indirect costs are allocated to a cost object. Direct costs of a cost object are related to the particular cost object and can be traced to it in an economically feasible (cost-effective) way. Indirect costs of a cost object are related to the particular cost object but cannot be traced to it in an economically feasible (cost-effective) way. 2-3 Managers believe that costs that are traced to a particular cost object are more accurately assigned to that cost object than are allocated costs. Managers prefer to use more accurate costs in their decisions. Factors affecting the classification of a cost as direct or indirect include: the materiality of the cost in question, available information-gathering technology, design of operations, and contractual arrangements. Manufacturing-sector companies purchase materials and components and convert them into different finished goods. Merchandising-sector companies purchase and then sell tangible products without changing their basic form. Service-sector companies provide serices or intangible products to their customers for example, legal advice or audits. A cost driver is a factor, such as the level of activity or volume, that causally affects costs (over a given time span).A change in the cost driver results in a change in the cost of the cost object. For example, number of vehicles assembled is a driver of the costs of steering wheels on a motor-vehicle assembly line. A variable cost changes in total in proportion to changes in the related level of total activity or volume. An example is a sales commission that is a percentage of each sales revenue dollar. A fixed cost remains unchanged in total for a given time period despite wide changes in the related level of to