Management accounting, Scient. slave.
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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 "Arrears of wages pla-te"; the remaining 5 000 rubles are accrued depreciation (amortization) write-off of pre-Oplan chennyh general expenses and other costs of production. All of these items are recorded at the amount of at-generalized-cleaning bill "economic costs", but in practice they are also taken into account and on the analytical accounts for each mu-type of cost. Make the following entries (rub.) In the table below:
Works general expenses?
Wage arrears?
The expense of other types of assets and liabilities?
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 "Arrears of wages pla-te"; the remaining 5 000 rubles are accrued depreciation (amortization) write-off of pre-Oplan chennyh general expenses and other costs of production. All of these items are recorded at the amount of at-generalized-cleaning bill "economic costs", but in practice they are also taken into account and on the analytical accounts for each mu-type of cost. Make the following entries (rub.) In the table below:
Works general expenses?
Wage arrears?
The expense of other types of assets and liabilities?