Managerial Accounting and Control I

8/13/2019 Managerial Accounting and Control I

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SIRAGULTO S S LLABUS U.P. MBA PROGRAM

BA 220 ( A A E A ACC A D C ) , ,

B EC E. F , (1) , (2)

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MODULE I (S 1 2) A E A C A ACC : BASIC ANAL SIS OFPERFORMANCE. A

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(1) , (2) , (3)

READINGS: ; ; L 18

MODULE II (S 3 7) DA C : FUNDAMENTALCONCEPTS, MANAGEMENT OFCOSTS. T , ,

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BOOKREADINGS: M . 1 3; H . 1 2, 4, 10, 17; A . 1 3.

TE TBOOKE ERCISES/P ROBLEMS: C . 1 (A S S P , Q 15, 19, 22); C . 2 (S SP 2.1, 2.2, 2.3, Q 7, 12, 21, 35); C . 3 (Q 4 7)

CASE: , .

MODULEIII (S 8 13) DEC D E E ACC A , A . T

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BOOKREADINGS: M . 4 6; H . 3, 5; A . 3 4.

TE TBOOKE ERCISES/P ROBLEMS: C . 5 (S S P 5.2, 5.4, Q 3, 8, 12, 16, 22); C . 6 (A SS P , Q 4 6, 10 13, 15, 17 19, 22 25, 31)

CASES: , .

MODULEIV (S 15 19) DEC D E E ACC A , A . I , ,

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BOOKREADINGS: M . 7; H . 11, 12; A . 5 6.

TE TBOOKE ERCISES/P ROBLEMS: C . 7 (A S S P , Q 2, 5, 14, 15, 19, 23, 25, 27, 30, 33, 3755)

CASES: , .(Q 61, C . 7), .(Q 65, C . 7)

MODULEV (S 20 24) E A A E A CE . T / . M

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BOOKREADINGS: M . 9 10 ; H . 6 8; A . 7.TE TBOOKE ERCISES/P ROBLEMS: C . 9 (Q 7, 10, 14, 19, 23, 35); C . 10 (A S S P ,

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BES = FC / CMR = 2,160 / 40% = 5,400

BES = 2,160 / 48% = 4,500

L . P, . I

T .

A ( A )Pre-Calculations

Unit VC:

Materials P 550Labor 825Overhead 420

Mfg Costs 1,795Mktg 275

Total P2,070

Normal Unit CM = 4,350 2,070 = P 2,280

Normal TFC:Unit O/H P 660Unit Mktg 770

Total 1,430 Volume (000) 3

Total (000) P4,290

(1) Normal Pre-tax Profit = (P 2,280 * 3) 4,290 = P 2,550

1. 1,880 units or P8,185,000

2. New profit = P 1,940 k (lower) as UCM 22% but volume 17% only

3. w/o contract w/ contract

Sales 17,400 15,225 TVC 8,280 8,142.5

TCM 9,120 7,082.5 TFC Mfg Costs Reimbursement 1,145


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Tolling fee 275 _____ _____

Pre-tax Profit 4,830 4,212.5

Hence, govt contract should not be accepted as it will bring in lower profit

4.

Minimum price shd be the additional costs HS will need to incur by taking the order (ie, not incurred iforder rejected):

Variable mfg costs 1,795Shipping costs 410Mktg costs 22

Total 2,2275. Minimum price shd be the additional costs HS will need to incur to dispose of obsolete units.

Interpretation: must be sold through regular channels means variable mktg costs are not avoidable. Assumption: Holding or carrying costs of obsolete units are negligible (otherwise added to variable mktg

cost).Hence, 275/unit is minimum

6. Maximum price shd be costs to be incurred additionally if 1,000 units are mfd in-house instead.

Variable mktg costs (55 * 1) 55 (= 275 220) Variable mfg costs 1,795Fixed mktg costs 594 (= 1,980 1,386)

Total 2,444/unit

Hence: 2,475 proposal is not acceptable

7. Maximum price shd be costs to be incurred if 1,000 units are mfd in-house instead, plus additional CMfrom 800 modified units

Total in Q6 above 2,444Previously saved fixed mktg < 594>CM of modified units 1,100 = [(4,950 3,025 550) * 800] / 1,000

Total 2,950

Hence: 2,475 proposal is acceptable.

Managerial Accounting and Control I

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