《管理会计双语》章节 6.docx
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《管理会计双语》章节 6.docx
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《管理会计双语》章节6
ManagementAccounting,6e(Atkinsonetal.)
Chapter6MeasuringandManagingCustomerRelationships
Objective1
1)Marketing,selling,distribution,andadministrativeexpensesaredependentonthevolumeandmixofproductsthatthecompanyproduces.
Answer:
FALSE
Explanation:
Marketing,selling,distribution,andadministrativeexpensesareindependentofthevolumeandmixofproductsthatthecompanyproduces.
Diff:
1
Terms:
MSDAexpenses
Objective:
1
AACSB:
Reflectivethinking
2)Manycostsofmarketing,selling,anddistributionexpensesareincurrednottosupportindividualproductsorproductlines,butrathertosupportcustomers,marketsegmentsordistributionchannels.
Answer:
TRUE
Diff:
1
Terms:
MSDAexpenses
Objective:
1
AACSB:
Reflectivethinking
3)Manycompaniesquantifytheircustomerrelationshipsbyusingnonfinancialmetricsonsatisfactionandloyalty.
Answer:
TRUE
Diff:
1
Terms:
nonfinancialmetrics
Objective:
1
AACSB:
Reflectivethinking
4)Manycompaniestracemarketing,sales,distribution,andadministrationcoststocustomerstoaccuratelymeasurecustomerprofitability.
Answer:
FALSE
Explanation:
Manycompaniesdonottracemarketing,sales,distribution,andadministrationcoststocustomerstoaccuratelymeasurecustomerprofitability.
Diff:
1
Terms:
MSDAexpenses
Objective:
1
AACSB:
Reflectivethinking
5)Marketing,selling,distribution,andadministrativeexpenses:
A)canbetracedthroughcausalrelationshipstoproducts.
B)areindependentofvolumeandproductmix.
C)areusuallyincurredthroughasingledistributionchannel.
D)donotworkwellwithactivitybasedcosting.
Answer:
B
Diff:
1
Terms:
MSDAexpenses
Objective:
1
AACSB:
Reflectivethinking
6)Customerfinancialperformance:
A)arebestmeasuredwithfinancialmetrics.
B)arereflectedonthebalancedscorecardaspartofthelearningandgrowthperspective.
C)canbeimprovedbyofferingspecialfeatures,andhighlyresponsivecustomerservice.
D)isimprovedbyfocusingonacombinationoffinancialandnonfinancialmetrics.
Answer:
D
Diff:
1
Terms:
MSDAexpenses
Objective:
1
AACSB:
Reflectivethinking
7)BrentCompany'scostsystemassignsMSDAexpensestocustomersusingarateof33%ofsalesrevenue.ThenewCFOhasdiscoveredthatBrent'scustomersdiffergreatlyintheirorderingpatternsandinteractionwithBrent'ssalesforce.BecausetheCFObelievesBrent'scostsystemdoesnotaccuratelyassignMSDAexpensestocustomers,hedevelopedanABCsystemandgatheredthefollowinginformation.
AustinBrooke
Sales$860,000$700,000
CostofGoodsSold440,000310,000
Salesrepresentativetravel18,00084,000
Servicecustomers30,000220,000
Handlecustomerorders2,00024,000
Shiptocustomers48,000144,000
Required:
(a)Usingthecurrentcostsystem'sapproachofassigningMSDAexpensestocustomersusingarateof33%ofsalesrevenue,determinetheoperatingprofitassociatedwithAustinandwithBrooke.
(b)Usingtheactivity-basedcostinginformationprovided,determinetheoperatingprofitassociatedwithAustinandwithBrooke.
(c)WhichofthetwomethodsproducesmoreaccurateassignmentsofMSDAexpensestocustomers?
Explain.
Answer:
(a)AustinBrooke
Sales$860,000$700,000
Costofgoodssold$440,000$310,000
Grossmargin$420,000$390,000
Marketing,selling,distribution,and
administrativeexpenses:
33%×sales$283,800$231,000
Operatingprofit$136,200$159,000
Operatingprofit/Sales15.84%22.71%
(b)
Sales$860,000$700,000
Costofgoodssold$440,000$310,000
Grossmargin$420,000$390,000
Marketing,selling,distribution,and
administrativeexpenses
Salesrepresentativetravel$18,000$84,000
Servicecustomers30,000220,000
Handlecustomerorders2,00024,000
Shiptocustomers48,000144,000
Totalactivityexpenses$98,000$472,000
Operatingprofit$322,000—$82,000
Operatingprofit/Sales37.44%—11.71%
(c)
Theactivity-basedcostingmethodprovidesmoreaccurateassignmentsofmarketing,selling,distribution,andadministrativeexpensesbyidentifyingactivitiesconsumedbyeachcustomerandassigningcoststocustomersbasedontheiractivityusage.Inthisexample,Brookeplacessmallerorders,ordersmorefrequently,andrequiresmoreafter-salessupport(travelandservicesupport)thanAustindoes.
Diff:
3
Terms:
MSDAexpenses,activitybasedcosting
Objective:
1
AACSB:
Analyticalskills
MAL:
ThisquestionisnotavailableinMyAccountingLab.
8)Discusstheissuesrelatedtoexcessivefocusonnonfinancialcustomermetricssuchascustomerloyaltyandsatisfaction.
Answer:
Anexcessivefocusonimprovingcustomerperformancewithonlythesemetricscanleadtodeterioratingfinancialperformance.Companies,inordertoachievehighcustomersatisfactionandloyaltyscores,mayofferspecialfeatures,highlycustomizedproductsandservices,andhighlyresponsivecustomerservice.Whilethismaycreatecustomersatisfactionandloyalty,itwillincreasecostsandlowerprofitability.Tobalancethepressuretomeetandexceedcustomerexpectations,companiesshouldalsobemeasuringthecosttoserveeachcustomerandtheprofitsearned,customerbycustomer.Measuressuchaspercentageofunprofitablecustomersanddollarslostinunprofitablecustomerrelationshipsprovidevaluablebalancingmetricsforacompany'sstrategyanditsBalancedScorecard.Theabilitytoaccuratelycalculatesuchmetricsrepresentsanimportantroleforactivity-basedcostinginacompany'sBSC.
Diff:
2
Terms:
nonfinancialmetrics
Objective:
1
AACSB:
Reflectivethinking
MAL:
ThisquestionisnotavailableinMyAccountingLab.
Objective2
1)The80/20rulesstatesthatthetop20%ofcustomersgenerate80%ofrevenues.
Answer:
TRUE
Diff:
1
Terms:
80/20rule
Objective:
2
AACSB:
Reflectivethinking
2)The40-1ruledemonstratesthatthetopcustomersgeneraterevenuesatarateof40-1overallothercustomers.
Answer:
FALSE
Explanation:
The40-1ruledemonstratesthatthelowestvolume40%ofproductsandcustomersgeneratesonly1%ofsales.
Diff:
1
Terms:
40-1rule
Objective:
2
AACSB:
Reflectivethinking
3)Measuringcustomerprofitabilitycanbeaccomplishedthroughanactivitybasedcostingstudy.
Answer:
TRUE
Diff:
2
Terms:
activitybasedcosting
Objective:
2
AACSB:
Reflectivethinking
4)MSDAexpensesasapercentageofsalesisaneffectivewaytomeasurecustomerprofitability.
Answer:
FALSE
Explanation:
UsingMSDAasapercentageofsalesisaformoftraditionalcostingandmayleadtosomecustomersbeingovercostedandothercustomersbeingundercosted.ABCanalysisisamoreeffectiveapproach.
Diff:
2
Terms:
MSDAexpenses
Objective:
2
AACSB:
Reflectivethinking
5)Customerprofitability:
A)isreflectedbygrossmargin.
B)aremostaccuratelymeasuredusingtraditionalcosting.
C)aremostaccuratelymeasuredusingactivitybasedcosting.
D)aremostaccuratelymeasuredusingacombinationoftraditionalcostingandactivitybasedcosting.
Answer:
C
Diff:
2
Terms:
customerprofitability
Objective:
2
AACSB:
Reflectivethinking
Objective3
1)Oneoptiontotransformbreakevenorlosscustomersintoprofitablecustomersistousemoredisciplineingrantingdiscountsandallowances.
Answer:
TRUE
Diff:
1
Terms:
discountsandallowances
Objective:
3
AACSB:
Reflectivethinking
2)Companiesshouldavoidhighcost-to-servecustomersbecausetheyareunprofitable.
Answer:
FALSE
Explanation:
Companiesshouldnotnecessarilyavoidhighcost-to-servecustomers.ActivityBasedCostingcanbeusedtochargepriceshighenoughtocoverthecostsofthesecustomers.
Diff:
2
Terms:
highcost-to-servecustomers
Objective:
3
AACSB:
Reflectivethinking
3)Thepricingwaterfallchartsrevenueleaksfromlistpricecausedbydiscountsandallowancesusedtogaincustomerloyalty.
Answer:
TRUE
Diff:
1
Terms:
pricingwaterfall
Objective:
3
AACSB:
Reflectivethinking
4)Lowcost-to-servecustomersorderinsmallerquantities.
Answer:
FALSE
Explanation:
Lowcost-to-servecustomersorderinhigherquantities.
Diff:
1
Terms:
lowcost-to-servecustomers
Objective:
3
AACSB:
Reflectivethinking
5)Customizeddeliveryisacharacteristicofahighcost-to-servecustomer.
Answer:
TRUE
Diff:
1
Terms:
highcost-to-servecustomers
Objective:
3
AACSB:
Reflectivethinking
6)Highcosttoservecustomers:
A)havehighorderquantities.
B)havelargeamountsofpostsalessupport.
C)orderstandardproducts.
D)havelittletonopre-salessupport.
Answer:
B
Diff:
1
Terms:
highcosttoservecustomers
Objective:
3
AACSB:
Reflectivethinking
7)Lowcosttoservecustomers:
A)haveloworderquantities.
B)havelargeamountsofpostsalessupport.
C)orderstandardproducts.
D)havecustomizeddelivery.
Answer:
C
Diff:
1
Terms:
lowcosttoservecustomers
Objective:
3
AACSB:
Reflectivethinking
8)Staleycompanyhas30orderoperatorswithassociatedcostsof$1,000,000peryear.Staleycalculatedthateachoperatorworkedabout2,000hoursperyear.Allowingfortimeoff,eachoperatorprovidedabout1,600orproductiveworkperyear.Whatistherateperhourforeachorderentryemployee?
A)$20.83
B)$28.83
C)$500.00
D)$625.00
Answer:
A
Explanation:
A)$1,000,000/30operators=$33,333peroperator
$33,333/1,600productivehours/operator=$20.83perhour
Diff:
2
Terms:
traditionalcosting
Objective:
3
AACSB:
Analyticalskills
9)Therateperhourofeachorderentryemployeeis$56.00perhour.Onaverage,ittakesanorderentryemployeeabout0.1hourtoenterthebasiccustomerinformationforamanualcustomerorder.Inaddition,manualordersrequireanoperatortospendanadditional0.02hourtoentereachlineitemontheorder.Whatistheorderentrycostassoci
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