成本会计：管理着重点 书后习题答案第8章.docVIP

CHAPTER 8 FLEXIBLE BUDGETS, VARIANCES, AND MANAGEMENT CONTROL: II 8-1 Effective planning of variable overhead costs involves: 1. Planning to undertake only those variable overhead activities that add value, and Planning to use the drivers of costs in those activities in the most efficient way. At the start of an accounting period, a larger percentage of fixed overhead costs are locked-in than is the case with variable overhead costs. The key differences are how direct costs are traced to a cost object and how indirect costs are allocated to a cost object: Actual Costing Standard Costing Direct costs Actual prices x Actual inputs used Standard prices x Standard inputs allowed for actual output Indirect costs Actual indirect rate x Actual inputs used Standard indirect x Standard inputs allowed for actual output 8-4 Steps in developing a budgeted variable-overhead cost rate are: 1. Choose the time period used to compute the budget, 2. Select the cost-allocation bases to use in allocating variable overhead to the cost object(s), Identify the variable overhead costs associated with each cost-allocation base, and Compute the rate per unit of each cost-allocation base used to allocate variable overhead costs to the cost objects. 8-5 Two factors affecting the spending variance for variable manufacturing overhead are: a. Price changes of individual items included in variable overhead relative to budgeted prices. b. Usage of individual items included in variable overhead relative to the flexible budget. 8-6 Reasons for a $25,000 favorable variable-overhead efficiency variance are: ? Workers more skillful in using machines than budgeted, ? Production scheduler was able to schedule jobs better than budgeted, resulting in lower-than-budgeted machine-hours, ? Machines operated with fewer slowdowns than budgeted, and ? Machine time standards set with padding built in by machine-workers. A direct materials efficiency variance indicates whether more or less direct materials w