costmanagmentaccountingandcontrol第十六章解答手冊(編輯修改稿)

　

【文章內容簡介】 $36,000 Cost of goods sold (900 @$20) (18,000) Gross profit $18,000 Week 2 Sales (1,000 @ $40) $40,000 Cost of goods sold (1,000 @$20) (20,000) Gross profit $20,000 Week 3 Sales (900 @ $39) $35,100 Cost of goods sold (900 @$20) (18,000) Gross profit $17,100 2. Week 1: Average cost = Value stream cost / units shipped = $18,000/900 = $20 Week 2: Average cost = Value stream cost / units shipped = $18,000/1,000 = $18 Week 3: Average cost = Value stream cost / units shipped = $20,000/900 = $ The average cost decreased with a drop in inventories and increased with an increase in inventories. The signal is consistent with the objective of reducing inventories. 3. Week1: Sales (900 @ $40) $36,000 Materials (4,500) Conversion cost (13,500) Value stream profit $18,000 Change in inventory: Ending – Beginning 0 Gross profit $18,000 372 16–5 Concluded Week 2: Sales (1,000 @ $40) $40,000 Materials (4,500) Conversion cost (13,500) Value stream profit $22,000 Change in inventory: Ending – Beginning (2,000) Gross profit $20,000 Week 3: Sales (900 @ $39) $35,100 Materials (5,000) Conversion costs (15,000) Value stream profit $15,100 Change in inventory: Ending – Beginning* 2,222 Gross profit $17,322 *Ending inventory of 100 units has an average cost of $. The value stream profit is highest in week 2 and lowest in week 3. The profit variability is directly tied to the ability of the stream to produce on demand. In weeks 1 and 2, inventories are stable or decreasing. In week 3, the stream slipped and produced more than demanded and so profits decreased. 373 16–6 1. Seven nonfinancial measures (4 operational and three capacity) 2. Timebased: ontime delivery and dock to dock days。 qualitybased: firsttime through。 efficiencybased: units sold per person and average cost. Lean firms pete on the basis of these three dimensions. They strive to supply the right quantity at the right price at the right quality at the time the customer wants the product. To supply the quantity needed at the time needed mandates shorter cycle times. Quality mandates zero defects and lower prices mean that a lean firm must reduce its costs and bee more efficient. 3. The planned state sets targets for the various financial and nonfinancial measures and thus encourages continuous and innovative improvements. 4. The value stream (processes within the value stream) contains a certain amount of capacity based on resources employed. Valueadded use of the resources is productive use。 using resources to produce waste is nonproductive use. Thus, all nonvalueadded activities are nonproductive use of valuestream capacity. As waste is reduced, resources bee available for other productive uses. 5. As quality, time, and efficiency increase, we would eventually expect all of this to convert into financial gains. Typically, what happens is that elimination of waste is first expressed as available capacity. Financial gains are realized when the available capa