Plan
1. The main elements of the management accounting system 3
1.1 the role of management accounting in the management system of the company 3
1.2. Elements of management accounting 5
Problem number 1 9
Problem №2 12
References 16
Task number 1
Input data
No. N1 X1 CM1 CZ1 N2 X2 CM2 CZ2
39 3 30 44 18.4 9 90 17.6 26.1
N1 and N2 - numbers of manufactured products of type 1 and 2;
X1 and X2 - the number of manufactured products of type 1 and 2;
CM1 and CM2 - estimated prices of the first and second products, in the distribution of indirect costs in proportion to direct material costs;
CZ1 and CZ2 - the same, but in the distribution of indirect costs in proportion to direct costs for labor, monetary units.
Task number 2
Problem No. 2 examines the activities of the enterprise, of which the following is known:
1) the company produces one type of product;
2) for the production of products one type of material is used at a price of (CM) 2 DE per unit; the time for preparing the material for release into production is 24 hours (day); payment for the material is made on the day of receipt at the enterprise;
3) the material consumption rate (ZM) is two units of material per unit of production; no waste or marriage;
4) the duration of the production cycle - 24 hours (day) (in the morning we start production of 2 units of material, this material enters work in progress and after 24 hours, in the morning of the next day, one unit of finished product leaves the work in progress;
5) the finished product is prepared for shipment one day; restrictions on sales on the demand side and vehicles
6) products are sold at the price of the material, therefore its price is 4 DE per unit of production; revenue from sales arrives at the time of shipment;
7) it is assumed that in a year 360 days, in each month for 30 days, the month is divided into 6 identical periods of 5 days; all days are considered working days;