Management accounting practical assessment 4

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Problem 1. Your company becomes more automated. Select more meaningful gauge than the traditionally used man-hours, or the total value of wages.

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

Problem 3. Suppose that the company produces only one type of product.
Fixed costs (PP) - $ 400. For the period;
Variable costs per unit of output (PrZed) - $ 6. Per unit of output (product);
The number of units sold - 200 pcs.
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?

Problem 5. Total economic (indirect production) expenses for the month amounted to 27,000 rubles. Of these, 12,000 rubles. They were presented bills for electricity and telephone, so that the payment of these expenses went 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 pre-paid general expenses and other costs of production. All of these items are recorded at the amount of generalizing on the account "Total economic costs", but in practice they are also taken into account and on the analytical accounts for each of the types of costs. Perform the following records (rub.) In the table.

Problem 6. factory workers were paid in cash (both direct and indirect labor costs) 32,000 rubles. This reduced the liabilities account "Arrears of wages" and the amount of active accounts "Cash" (cash) (issues of taxes and other charges are omitted for simplicity). What type of wiring will be?

Problem 7. You have been assigned to carry out cost accounting in a medical laboratory, which conducts blood test. What approach would you suggest for this? Motivate your answer.

Problem 8. The plant production costs in May amounted to 60,000 dollars. Initial balance of the account "Work in progress" as of May 1 totaled 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 estimated 550 articles (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 a "zero" 3000 finished products.
Spend costing the equivalent of the estimated average cost per unit of output and calculate the amount translated at the expense of "tovaromaterialnyh reserves" ("Finished goods") and the value of work in progress.

Task 9. You become aware that in November should be produced 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?

Task 10. The lawyer has orders for services in the amount of more than he could take, ie it works "at full capacity." For his services he exposes customers account for 75 dollars. for 1 hour. At the same time, 4 hours per week voluntarily, he practiced law at a local nonprofit organization. Determine what are the opportunity costs of the volunteer work?


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