亨格瑞成本与管理会计（第17版）教师手册 第9章 存货成本与生产能力分析.docx

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InventoryCostingandCapacityAnalysis

TransitionNotes

Thischapternowhasasinglecomprehensiveexamplethatintegratesthetwopartsofthechapter.Thishelpsrelateinventorycostingtothecapacitylevelissuesandshouldmakeiteasierforthestudenttorelatethetwoconcepts.Referencestocurrenteconomicconditionsinvariousplaceshavebeenupdated.Thesectiononregulatoryrequirementsisnowentitled“TaxRequirements.”Inthesection“Denominator-LevelCapacityConceptsandFixed-CostCapacityAnalysis,”theoreticalcapacitywaschangedfrom360daysto365days.Manyend-of-chapterproblemshavebeenrevisedandsomenewonesintroduced.

EXERCISESANDPROBLEMS

CorrelationChart

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I. LEARNINGOBJECTIVES

Identifywhatdistinguishesvariablecostingfromabsorptioncosting.

Computeoperatingincomeunderabsorptioncostingandvariablecosting,andexplainthedifferenceinoperatingincome.

Understandhowabsorptioncostingcanprovideundesirableincentivesformanagerstobuildupinventory.

Differentiatethroughputcostingfromvariablecostingandabsorptioncosting.

Describethedifferentcapacityconceptsthatcanbeusedinabsorptioncosting.

Examinethekeyfactorsmanagersusetochooseacapacityleveltocomputethebudgetedfixedmanufacturingcostrate.

Understandissuesthatplayanimportantroleincapacityplanningandcontrol.

CHAPTERSYNOPSIS

Thischapterfocusesontwotypesofchoices:theinventorycostingchoiceisanimportantapplicationofhowchoicesinthecostingsystemimpactthe