Management accounting guidance

Collection of case studies on discipline "Management accounting"


Objective 1.

Your business becomes more automated. Choose a meaningful gauge than traditional IC polzuemye man-hours, or the total value of wages.

Objective 2.

For simplicity, assume that the company produces only one type of product.

the selling price per unit of output (PTsed.) - 8.5 dollars.

the number of units sold, 200 pieces.

Determine what is the total amount of revenue (B)?

Task 3.

Suppose that the company produces only one type of product.

fixed costs (PL) - 400 dollars. for the period;

variable costs per unit of output (PrZed.) - $ 6. per unit of output (product);

the number of units sold, 200 pieces.

Determine what is the total cost (B)?

Task 4.

If you pay at the store for $ 35 jeans. Then what is the total cost of the jeans for you?

Task 5.

Selling, general (indirect production) expenses for the month amounted to 27 000 rubles. Of these, 12 000 rubles. were presented bills for electricity and telephone, so that the payment of these costs passed on the loan, "Accounts payable". 10,000 rubles. amounted to indirect labor costs - correspondence credited "Wage arrears"; the remaining 5 000 rubles are accrued depreciation (amortization) write-off of prepaid overheads and other costs of production. All of these items are recorded at the amount of generalizing on account "economic costs", but in practice they are also taken into account and on the analytical accounts for each of the types of costs. Make the following entries (rub.) In the table below:

Works general expenses?

Wage arrears?

The expense of other types of assets and liabilities?


Task 6.

Factory workers were paid in cash (both direct and indirect labor costs) 32000rub. This reduced the liabilities account "Arrears of wages" and the value of active accounts "Cash" (cash) (matters of taxes and other charges are omitted for simplicity). What type of wiring will be (rub.)?

Wage arrears?

Cash (Cash)?

Target 7.

You have been assigned to carry out cost accounting in a medical laboratory, which conducts blood test. Which approach you could offer to do this? Motivate your answer.

Target 8.

The plant production costs in May totaled 60,000 dollars. Initial balance of the account "Work in progress" as of May 1 reached 12 000 dollars. In May 2450 it was released finished goods, as was done accounting entry from the account "Work in progress" at the expense of "Inventories" ("Finished goods"). On May 31 in "work in progress" was the product of calculated 550 (1100 half-finished products). Thus, in May it was made 3000 (2450 + 550) the calculated equivalent products. This means that production in May was equal to the amount of effort needed to produce "zero" 3000 finished products.

Spend the calculation of average cost of settlement equivalent unit of production and calculate the amount translated to the "Inventories" ("Finished products") and the value of work in progress at the end of the month.

Target 9.

You become aware that in November should be made 1,000 articles, regulatory material costs each of which is 45.50 a share. Determine what is the estimate of material costs for this month?

Target 10.

The lawyer has orders for services in the amount of more than he can actually take, ie it operates "at full power." For his services he exposes customers account for 75 dollars. for 1 hour of operation. At the same time, 4 hours a week, he voluntarily engaged in legal practice in the local non-profit organization. Determine what are imputed-WIDE costs of his volunteer work?