会计学个案研究报告Case11标准成本及差异分析-NTUSTMoodle.PPTVIP

分攤率 * * * * * Stacy Case 12 個案描述 (5/12) When Ms. Cummins ran across these letters, she asked the assistant controller, Gary Farber, if he knew what was going on at the Home Security Division. 當 Stacy 恰好找到這些信，她詢問助理會計長 Gary，是否知道「居家保全部門」發生什麼事? * 「居家保全部門」發生什麼事? Gary Gary Case 12 個案描述 (6/12) Gary said that it was common knowledge in the company that the vice president in charge of the Home Security Division, Preston Lansing, had rigged the standards at his division in order to produce the same quarterly income pattern every year. Gary 說在公司這是慣例，「居家保全部門」由副總 Preston 負責，由他人為操控部門的標準成本，讓每年每季的獲利維持一定的模式。 * 在公司這是慣例 … Stacy Stacy Case 12 個案描述 (7/12) Ms. Cummins was concerned about these revelations and attempted to bring up the subject with the president of Merced Home Products but was told that “we all know what Lansings doing, but as long as he continues to turn in such good reports, dont bother him.” Stacy 很在乎這件事並報告公司總裁，但她被告知：「我們都知道 Preston 所做的事，他的績效一直都很好，不要煩他」。 * 他的績效一直都很好 … (president) (president) Stacy Case 12 個案描述 (8/12) When Ms. Cummins asked if the board of directors was aware of the situation, the president somewhat testily replied, “Of course they are aware.” 當 Stacy 詢問總裁，董事會是否知道這個狀況? 總裁不耐煩地回答：「他們當然知道！」。 * 他們當然知道！ 董事會是否知道 … Case 12 個案描述 (9/12) According to company policy, variances are taken directly to the income statement as an adjustment to cost of goods sold. 遵照公司的政策，「差異」在損益表中，被用來調整銷貨成本。 Favorable variances have the effect of increasing net operating income, and unfavorable variances have the effect of decreasing net operating income. 「有利差異」造成營業利益增加，「不利差異」則造成營業利益減少。 Lansing had rigged the standards so that there were always large favorable variances. Preston 人為操控標準成本，讓「有利差異」維持在高的水準。 * Case 12 個案描述 (10/12) While the intent was clearly to recognize variances on the income statement in the period in which they arise, nothing in the companys accounting manuals actually explicitly required this. 公司的會計規章對於 “意圖於當期認列這些「有利差異」”並沒有明確的規範。 So for many years Lansing