管理会计1 计算题（Management accounting 1）.docVIP

管理会计1 计算题（Management accounting 1） 5. Calculation 1. A certain enterprise is known to produce only one product. The information about sales, inventory, cost and price is as follows: During the period of A second project Initial inventory amount (item) 500 1000 Production volume (item) 2000 1250 Sales volume (item) 1500 1750 The ending inventory quantity (piece) 1000 500 The enterprise each product is priced at 20 yuan, changes of production per unit product become 10 yuan, each regular manufacturing cost is 5000 yuan, fixed sales and management fees of 2500 yuan, assumes that the first phase of beginning inventory unit production costs, according to the method to calculate the variable cost is 10 yuan, according to the full cost method to calculate to 12 yuan. Requirements: the income statement of each period is prepared according to the variable cost method. Income statement (unit: yuan) Solution: A second project The sales revenue was 30000 35000 Variable costs The change production cost is 15,000 17,500 Contribution margin of 15000 17,500 Fixed costs Fixed manufacturing cost 5000 5000 Fixed sales management cost 2500 2500 The fixed costs total 7,500 7,500 Operating profit: 7,500, 000 2. It is assumed that the cost level of production and sales of product A of the company in the last five years is as follows: Project 95, 96, 98, 98 Yield (piece) Total cost (yuan) Among them: total fixed cost Unit change cost 125 137500 43000 756, 100, 120000 44000 760, 150, 157500 45000 750, 180, 175000 44500 725, 200, 194000 46000 740 Requirements: the total cost and unit cost of the planned year are predicted by using the high and low point method, if the estimated output of the year 2000 is 160. Solution: high point coordinates (200,194,000) low coordinates (100,120,000) B = (194,000-120000)/(200-100) = 740 a = 120000-740 * 100 = 46000 y = 46000 + 740x Total cost = 51250 + 687.5 * 160 = 161250 unit cost = 161250/160 = 1007.8125 3. The company has a variety of operations, includ