The method of the highest and lowest points. Methods for dividing costs into variable and fixed

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Definition of the cost function

cost function is a mathematical description of the relationship between costs and their factors.

The presence of various costs makes it difficult to construct the cost function. That is why, to determine the cost function, we use various methods(Fig. 17.7).

Rice. 17.7. Methods for constructing a cost function

In practice, costs have several cost factors, but one or two of the most influential factors are generally chosen to build the cost function.

Spending Predictions - forecasting future costs for different levels(conditions) of activity.

Technological analysis

Technological analysis (engineering method) - system analysis activity functions in order to determine the technological relationship between resource costs and the result of activity.

This analysis requires a detailed study of all operations, the feasibility of their implementation, the determination of the necessary operations, the need for resources and the assessment of the adequacy of their use. This is a kind of functional cost analysis of activities. This method is convenient and effective in enterprises that use the "standard-cost" system.

advantage of this analysis is that it is focused on future operations, and not on the study of past performance.

However, the disadvantage is that it is costly and time consuming.

Account analysis method

Account analysis method (method of analysis of accounting data, method of analysis of accounting accounts) - a method for determining the cost function by dividing them into variables and constants relative to the corresponding factor based on the study of account data accounting. It is carried out by a specialist on the basis of intuition, experience and observation of the dynamics of expenses of past periods.

advantage this method is the ability to calculate the functions of all expenses of the enterprise. Also, this method is widely used in practice due to its simplicity and clarity.

Since this method is based on the experience of managers and the analysis of past events, the disadvantages of the method are considered to be a certain subjectivity and the possibility of significant differences between future and past conditions of activity.

High-low point method

High-low point method (absolute increment method, minimax method) is a method for determining the cost function based on the assumption that variable costs are the difference between general expenses for the highest and lowest levels of activity. That is, this method uses the highest and lowest points. The high point is defined as the point that corresponds to the highest output or high level activities. The trough is defined as the point with the lowest output or lowest level of activity.

This method is the simplest and is quite common abroad.

The essence of this method is that we draw the line of the cost function through the highest and lowest points of the graph, ignoring all other points. But if other points do not have a close relationship with the highest and lowest points, then the cost function does not reflect the real relationship between costs and their factor.

Visual fit method

Visual fit method (graphical method of visual observation, graphical method) is a graphical approach to determining the cost function, for which the analyst visually draws a straight line, taking into account all cost points. It belongs to non-mathematical methods.

advantage is the visibility of the nature of the behavior of costs. disadvantage This method is subjective, since the results of calculations significantly depend on the accuracy of the eye and the inflexibility of the analyst's hand.

Regression analysis method

Regression analysis is a statistical model that is used to determine the change in the mean value of a dependent variable due to a change in the value of one or more independent variables.

During the application of regression analysis to determine the cost function total amount costs are considered as a variable depending on a certain factor (production volume, number of orders, etc.), which acts as an independent value.

Regression analysis, unlike the high-low point method, takes into account all the observational data to determine the cost function.

Least square method - this is a statistical method that allows you to calculate the elements of the cost function a and b so that the sum of the squares of the distance from all points in the population that is being studied to the regression line is the smallest.

Simplified statistical analysis - this is a method for determining the cost function, which involves dividing indicators into two groups, based on the growth of the value of x, and calculating fixed costs based on the average values of x and y. This method was proposed by the Ukrainian scientist, academician M.G. Chumachenko.

advantage methods of regression analysis is to ensure the objectivity of the methods of accurate mathematical calculations. However disadvantage is the need for a large number monitoring the response of costs to a change in the factor.

A generalized description of the methods for studying the behavior of costs can be reflected using the table (Table 17.2).

Management judgment can be used alone or in combination with high-low, scatterplot, or least-squares methods to estimate fixed and variable costs.

Table 17.2.

Management judgments in determining cost behavior

Management judgments are extremely important in determining cost behavior and in practice is the most widely used method. Many managers simply use their experience and past observations of cost ratios to determine fixed and variable costs. This method, however, can take many forms. Some managers simply attribute the costs to specific view activities to the category of fixed, and others - to the category of variables, ignoring the presence of mixed costs.

The advantage of using managerial judgment regarding the separation of fixed and variable costs is its simplicity. In situations where the manager has a deep understanding of the firm and its cost models, this method can give good results. However, if the manager does not have the appropriate judgment, this method will lead to errors. Therefore, it is very important to take into account the experience of the manager, the possibility of error and the impact that error can have on the appropriate decision.

Topic: Tests and answers in management accounting

Tests by discipline

"Accounting management accounting"

Topic 1 "Basics of accounting management"

Management accounting is a subsystem:

a) statistical accounting;

b) financial accounting;

c) accounting.

The basis of management accounting is:

a) financial accounting;

b) tax accounting;

c) production accounting;

d) statistical accounting.

The main purpose of management accounting is to provide information:

a) external users;

b) internal users;

c) executive authorities.

The obligation to keep records applies to the greatest extent to:

a) financial accounting;

b) management accounting;

c) operational production accounting.

AT functional responsibilities accounting analyst of the enterprise includes:

a) analysis of financial statements;

b) management consulting on planning, control and regulation of the activities of responsibility centers;

c) tax consulting.

The principles of management accounting are:

a) a unified approach to the choice of goals and objectives of management and financial accounting of production;

b) unified planning and accounting units for two types of accounting;

c) single input of primary information for all types of accounting;

d) continuity and addition of information from one type of accounting to another.

The main object of management accounting is:

a) the organization as an independent legal entity;

b) a group of enterprises united by industry;

c) responsibility center;

d) the answer depends on the purpose of management accounting.

Accounting management accounting can be defined as

a) synthetic cost accounting;

b) synthetic accounting of costs and results;

c) analytical cost accounting;

d) analytical accounting of costs and results.

The greatest economic independence has:

a) cost center

b) income center;

c) profit center;

d) investment center.

Common to financial and management accounting is:

a) their information is the basis for making management decisions;

b) transactions can be reflected only in ruble valuation;

c) the purpose of maintenance is the preparation of a balance sheet;

The head of the profit center is responsible for:

a) the costs of his unit;

b) the income of his unit;

c) the costs and revenues of your unit;

The presence of centers of profit and investment is possible with the existence of:

a) a centralized management structure of the organization;

b) decentralized structure organization management;

Establish a correspondence between the characteristics and distinguishing features of financial and management accounting

14. Match the characteristics and hallmarks of financial and management accounting

Characteristic

Users of information

Accounting principles

Accounting structure

Time ratio information

a) generally accepted standardized accounting principles;

b) a group of workers management personnel that are part of the enterprise;

c) basic equality: assets = liabilities + equity;

d) elapsed time, for a certain period;

e) legal and individuals that are not part of the enterprise;

e) the usefulness of the information for decision making, regardless of norms and legal requirements;

g) past and future time, for a certain and for a certain period;

h) there is no basic equality. Three types of objects: income, costs, assets

Answer: 1.F. - d 2.F.-a 3.F.-c 4.F.-g

1.U.-b 2.U.-e 3.U.-z 4.U.-g

15. Match the characteristics and hallmarks of financial and management accounting

signs

Characteristics

Accounting reporting data meters

Frequency of providing information

Terms of information provision

Degree of responsibility

a) quarterly, annual;

b) monetary and natural expression of the accounting product;

in) administrative responsibility in accordance with the legislation of the Russian Federation (fine, etc.);

d) in agreement with the information users (daily - the next morning, etc.);

e) is determined by tasks, more often - weekly, ten-day, monthly;

f) the monetary value of the accounting product;

g) exactly deadlines after the end of the reporting period;

h) disciplinary responsibility(remarks, reprimand, etc.).

Answer: 1.F. - e 2.F.-a 3.F.-g 4.F.-v

1.U.-b 2.U.-d 3.U.-g 4.U.-z

What are the objects of management accounting:

a) the costs of the entire organization and individual structural units

b) production costs

c) Income, expenses and results of business segments (responsibility centers).

Production accounting is part of:

a) tax accounting

b) management accounting

c) financial accounting

d) financial accounting and management accounting

Topic 2 "Costs: their behavior, accounting and classification"

1. Match the cost categories with those listed

manufacturing company costs.

Answers: 1. a, e, h, l

2. b, c, e, k

2. Match the cost categories with the listed costs of banks:

Answers: 1. b, e

3. d, f, h, and

3. The enterprise prints normative and reference literature and sells it in retail. For the costs listed below, determine the groups to which they can be assigned. (Costs can belong to more than one group.)

Cost groups

Paper for printing books.

Business manager salary.

The cost of electricity used in the printing house.

Salary of book sellers.

Salary of an artist-designer.

Depreciation of book printing equipment.

a) variables;

b) permanent;

c) administrative;

d) marketing costs;

e) production;

e) direct costs of materials;

g) direct wage costs;

h) production overheads;

i) the costs of the reporting period;

j) conditionally constant.

Answer: 1- a, e, e; 2 - b, c, i; 3 - d, k; 4-d, and; 5 - b, h; 6 - b, h; 7-b, d, i.

4. Determine which indirect (overhead) costs are related to overhead (production), and which are to general business (non-production) costs.

Answers: 1- a, c, d, f; 2-b, e, f, h.

5. Determine which indirect (overhead) costs are related to overhead (production), and which are to general business (non-production) costs.

Answer: 1- a, b, e, e; 2-c, d, f.

6. Determine which of the indicated categories the listed costs belong to.

Answer: 1- c, e, e, h; 2-a, d, g; 3-b, i.

7. When the object of costing is the advertising department, the salary of the department manager will be classified as:

a) variable and direct costs;

b) variable and indirect costs;

c) fixed and direct costs;

d) fixed and indirect costs.

8. Within the scale base, variable costs per unit of output:

a) are different for each volume of production;

b) constant at various volumes production;

c) increase in proportion to the increase in production volume;

d) decrease as output increases.

9.Which of the following statements is incorrect?

a) all direct costs are variable;

b) variable costs are adjustable, and fixed costs are unregulated;

c) sunk costs are not taken into account when preparing information for decision-making;

10. Set the correspondence of costs to types:

Answer: Variables - 2.4; Constants - 1,3,5,6,7,8.

11. The organization decided to rent a new machine. The rent is treated as a cost:

a) variables;

b) permanent;

12. In order to ensure the operation of the equipment, the operator is paid a basic salary plus a small amount, determined by the number of units of the manufactured product. In this case, the total cost of the operators' work is classified as a cost:

a) variables;

b) permanent;

c) conditionally constant (conditionally variable);

13. The organization may pay operators the same salary. However, it will use one machine when production is low, two machines when production is increasing, and three machines when production is peaking. This means that the total cost of the operators in this case will be related to the costs:

a) variables;

b) permanent;

c) conditionally constant (conditionally variable).

14. In order to ensure the operation of the equipment, the operator is paid an amount wages, determined by the number of units of the manufactured product. In this case, the total cost of the operators' work is classified as a cost:

a) variables;

b) permanent;

c) conditionally constant (conditionally variable).

15. The cost behavior function (where Y is the total cost and X is the number of units of production) can be expressed by the formula Y=a+bX:

b) incorrect.

16. The method of high and low points is based only on:

a) one observation

b) two observations;

c) three observations;

d) a large number of observations.

17. Within the scale base fixed costs per unit of output:

18. Within the scale base, variable costs per unit of output:

a) are constant at different volumes of production;

b) increase with the increase in production volume;

c) decrease with the increase in production.

19. Cost response ratio characterizes the ratio between:

a) costs and business growth;

b) the rate of change in costs and the rate of growth in business activity;

c) variable costs and business activity;

d) fixed costs and business growth rates;

e) fixed and variable costs.

20. Structural units and divisions of the organization in which the initial consumption takes place production resources called in management accounting:

a) the object of cost accounting;

b) cost center;

c) the object of calculation.

21. Within the framework of a large-scale base, specific fixed costs with an increase in the organization's business activity:

a) remain unchanged;

b) gradually decrease;

c) increase;

d) do not depend on business activity.

22. To make a decision on the choice of one of the alternative options, information is required on:

b) total income and expenses for each option;

23. Recurring expenses consist of:

a) selling and administrative expenses;

b) production costs, information about which is accumulated in the accounts for the reporting period;

c) general shop expenses;

24. Imputed (imaginary) costs are taken into account when making management decisions:

a) in conditions of limited resources;

b) with an excess of resources;

c) regardless of the degree of resource endowment.

25. To make a decision on the choice of one of the alternative options, information is required on:

a) relevant costs and benefits;

b) total costs and revenues for each option;

c) controlled and uncontrolled costs;

26. The method of the highest and lowest points is intended for:

a) cost minimization;

b) division of semi-fixed costs into fixed and variable components;

c) optimization of production results;

d) all of the above are true.

27. Direct material costs within the scale base are:

a) permanent;

b) variables;

c) conditionally permanent;

28. Fixed costs can be described by the following formula:

d) none of the answers are correct.

29. The total fixed costs of the organization - 3000 rubles, the volume of production - 500 units. products. With a production volume of 400 units. products fixed costs will be:

a) 2400 rubles. in total;

b) 3000 rubles. in total;

Topic 3 "Calculation"

1. What method of costing for production - by order or by process - should be recommended in the following organizations:

Answer: 1- a, b, c, e; 2 - d, d.

2. With the order method of cost accounting, the budget rate for the distribution of expected overhead (indirect) costs is calculated by dividing:

a) the amount of actual overhead costs for the actual volume of production;

b) the amount of actual overhead costs for the planned volume of production;

c) the amount of planned (projected) overhead costs for the actual volume of production;

d) the amount of planned (projected) overhead costs for the planned volume of production.

3. An enterprise engaged in the repair of apartments has planned overhead costs in the amount of 200,000 rubles and direct costs for the wages of employees of the enterprise - 160,000 rubles. The company has fulfilled repair work for one of my clients. Determine the amount of the contract using the order-by-order method, if the direct cost of materials is 800 rubles, the direct cost of wages is 2000 rubles.

4. Distribute the methods of cost accounting and costing according to three criteria for classification.

Answer: 1- c, d, f, h; 2b, f; 3-a, d.

5. The company planned general production expenses for the period - 255,000 rubles based on the planned volume of direct labor costs - 100,000 man-hours. At the end of the period, the account "General production expenses" had - 270,000 rubles. Actual direct labor costs amounted to 105,000 man-hours. Exaggerated or understated overheads for a period:

a) 2250 rubles. exaggerated (overdistributed);

b) 2250 rub. underestimated (underdistributed);

c) 15,000 rubles. exaggerated;

d) 15,000 rubles. understated.

6. When determining the cost by the method of conventional units, the most common in international practice is the method:

c) weighted average.

7. In the conditions of material-intensive production, it is advisable to choose as the basis for the distribution of indirect costs between certain types of products (works, services):

b) cost material resources necessary for the manufacture of each type of product;

c) the number of machine hours worked by the equipment in connection with the production of each type of product.

8. In the conditions of the "direct costing" system, fixed overhead costs are written off by posting:

d) in accordance with the accounting policy of the organization.

9. In terms of inflation, from the point of view of taxation, the method of estimating the cost of materials used is the most preferable:

c) simple average cost;

d) permanent average cost.

10. The direct costing system is used for:

a) preparation of external reporting and payment of taxes;

b) development of the investment policy of the organization;

c) making short-term managerial decisions;

11. The advantage of the semi-finished accounting option is:

a) ease of accounting;

b) cheapness and efficiency of obtaining the necessary accounting information;

c) the formation of accounting information on the cost of semi-finished products at the output of each process.

12. The object of cost accounting and calculation are the same when using:

a) a process-by-process method of cost accounting and costing;

b) custom method of cost accounting and costing;

c) perepredelnogo method of cost accounting and calculation;

d) in the first two cases.

13. Calculation of the budget rate for the distribution of indirect costs under the order method of cost accounting and calculation:

a) is contained in industry instructions;

b) is contained in industry guidelines and is unchanged over a long period of time;

c) is carried out by the accounting department independently on the eve of the upcoming reporting period;

d) is carried out by the accounting department independently at the end of the reporting period.

14. An element of the accounting policy of the organization is the write-off of general business expenses from the account of the same name 26 at the end of the reporting period to the debit of account 90 “Sales of products”. This means that accounting information is generated about:

a) total cost

c) variable cost;

d) the cost calculated at direct costs.

15. Calculation of the cost of a unit of production can be carried out by the method of a simple single-stage calculation, provided:

a) production of homogeneous products;

b) the absence of stocks of work in progress;

c) lack of stocks finished products;

d) when all three of the above conditions are met.

16. The custom method of cost accounting and calculation is applied;

a) in mass and large-scale production;

b) on industrial enterprises with single and small-scale production;

c) in industrial and non-industrial organizations working on a system of orders;

d) all answers are correct.

17. Depending on the cost accounting object, the following calculation methods are distinguished:

b) calculation of full and partial cost;

G) normative method and a direct costing system.

18. Under the conditions of the "direct costing" system, the following are evaluated at variable cost:

a) the cost of production;

b) the cost of manufactured and sold products;

c) stocks of finished products and work in progress;

d) the cost of manufactured and sold products, as well as stocks of finished products and work in progress.

19. General business expenses are included in:

a) shop cost;

b) production cost;

c) production and full cost;

d) total cost.

20. Account 21 "Semi-finished products own production» is used for:

a) a semi-finished version of cost accounting;

b) a non-semi-finished cost accounting option;

21. According to the efficiency of accounting and cost control, the following calculation methods are distinguished:

a) process-by-process, by-order, by-order;

b) calculation of the full and partial cost;

c) accounting for actual and standard cost;

22. In conditions of labor-intensive production, it is advisable to choose as a basis for the distribution of indirect costs between individual types of products:

a) the number of manufactured products of each type;

b) the cost of material resources required for the manufacture of each product;

c) the cost of direct costs required for the manufacture of each product;

d) the number of machine hours worked by the equipment in connection with the production of each type of product.

23. In case of peredelnoe costing, overhead costs and the amount of wages of each limit form:

a) item added costs;

b) item material costs;

c) do not form a special cost item.

24. FIFO costing assumes that:

25. Costing by the averaging method assumes that:

a) stocks of units of production at the beginning of production were started and completed within the reporting period;

b) processing of units of production occurs as new products enter processing.

26. With a non-semi-finished production method:

b) cost accounting is carried out with the transfer of semi-finished products of own production when they are transferred from one structural unit to another in the system of accounts.

27. With a semi-finished production method:

a) cost accounting is carried out without transferring semi-finished products of own production when they are transferred from one structural unit to another in the system of accounting accounts;

b) cost accounting is carried out with the transfer of semi-finished products of own production when they are transferred from one structural unit to another in the system of accounting accounts.

28. In the absence of stocks of finished products in organizations using the processor-by-processor method of cost accounting, the following method is applied:

29. If there are stocks of finished products in organizations using the process-by-processor method of cost accounting, the following method is applied:

a) simple one-step calculation;

b) simple two-stage calculation;

c) simple multi-stage calculation.

30. The scope of application of the per-processor cost accounting method is:

31. The scope of application of the order-based method of cost accounting are:

a) enterprises with a single type of organization of production, for example, in heavy engineering industries;

b) industries with mass production, for example, in the extractive industries;

c) industries with serial and in-line production.

32. The scope of application of the cost accounting method is:

a) enterprises with a single type of organization of production, for example, in heavy engineering industries;

b) industries with mass production, for example, in the extractive industries;

c) industries with serial and in-line production.

33. The base for the distribution of overhead costs for the custom method of cost accounting is determined by the organization:

a) in accordance with tax legislation;

b) independently based on the specific features of their activities.

34. The budget allocation rate is calculated by:

a) dividing the amount of actual indirect costs by the expected value of the base indicator;

b) dividing the amount of projected indirect costs by the expected value of the base indicator;

c) dividing the amount of projected indirect costs by the actual value of the base indicator.

35. Calculate the budgeted cost sharing rate if it is known that the organization, in accordance with the accounting policy, distributes indirect costs in proportion to wages. Wages in the third quarter should be 15,000 rubles, and the expected value of indirect costs - 45,000 rubles:

36. The following data is available: the organization produced 5,000 units of products, sold 4,000, while the production cost of all manufactured products amounted to 500,000 rubles, and the costs of sales and marketing - 120,000 rubles. Calculate the cost of production using a simple two-step calculation method:

Topic 4 "Information on costs to justify management decisions and control"

1. Products are sold at a price of 25 rubles. per unit, variable costs are 17 rubles. per unit of product, fixed costs - 350,000 rubles. for the period. Determine the number of products at the break-even point.

Answer: in

2. Products are sold at a price of 25 rubles. per unit, variable costs are 17 rubles. per unit of product, fixed costs - 350,000 rubles. for the period. Determine how many products must be sold in order for the company to make a profit in the amount of 30,000 rubles.

3. The enterprise in the income statement shows the volume of sales - 200,000 rubles, production costs - 80,000 rubles. (of which 40% are fixed), selling and administrative expenses - 100,000 rubles. (of which 60% are variables). Calculate marginal income, ignoring inventories and choose the correct answer:

a) 92,000 rubles;

b) 108,000 rubles;

c) 120,000 rubles.

Marginal income is calculated as:

a) the difference between the proceeds from the sale of products and its variable cost;

b) the difference between the proceeds from the sale of products and its production cost;

c) the sum of variable costs and profits;

d) amount fixed costs and profits.

Answer: a, d

5. Revenue from the sale of the organization is 125 thousand rubles, total variable costs - 80 thousand rubles, fixed costs - 16 thousand rubles. Marginal income ( gross profit) will be:

a) 29 thousand rubles;

b) 35 thousand rubles;

c) 40 thousand rubles;

d) 45 thousand rubles.

6. Revenue from the sale of the organization is 125 thousand rubles, total variable costs - 80 thousand rubles, fixed costs - 16 thousand rubles. The profit of the organization (operating profit) will be:

a) 29 thousand rubles;

b) 35 thousand rubles;

c) 40 thousand rubles;

d) 45 thousand rubles.

7. Revenue from the sale of the organization is 125 thousand rubles, total variable costs - 80 thousand rubles, fixed costs - 16 thousand rubles. Determine the break-even point of the organization with a sales volume of 1000 pieces:

8. The enterprise plans the total cost of all sold products in the amount of 2,000,000 rubles, incl. fixed costs - 400,000 rubles. and variable costs - 75% of the sales volume. Then the planned volume of sales will be:

a) RUB 2,133,333;

b) 2,400,000 rubles;

c) 2,666,667 rubles;

d) 3,200,000 rubles.

9. The company produces typewriters. Below is information about the costs associated with the release of a new model

Direct salary 800

Selling expenses 500

The critical point of the company will be:

10. The company produces typewriters. Below is information about the costs associated with the release of a new model

Variable costs per unit, rub.:

Direct material costs 2,300

Direct salary 800

General production costs 600

Selling expenses 500

Total fixed costs, rub.:

General production expenses 195,000

Administrative expenses 68,000

The sale price of one typewriter is 9,500 rubles.

Company profit in production 65 typewriters will be:

11. The firm produced 200,000 units. products. The total production costs amounted to 400,000 rubles, of which 180,000 are fixed costs. It is assumed that no changes in the accounting methods used and in the manufacturing process won't happen in the near future. In the next reporting period, it is planned to release 230,000 units. products.

The total cost of the firm is:

a) 180,000 rubles;

b) 280,000 rubles;

c) 253,000 rubles;

d) 433,000 rubles.

12. A relevant approach to management decision-making involves the use of information about:

a) expected income and expenses;

b) standard costs;

c) actual costs.

13. fixed costs enterprises for the month amounted to 72 thousand rubles, and variables - 6 rubles. a piece. The price of the product is 15 rubles.

Determine the cost of one product with a production volume of 3,000 pieces. and choose the correct answer:

14. The fixed costs of the enterprise for the month amounted to 72 thousand rubles, and the variables - 6 rubles. a piece. The price of the product is 15 rubles.

The cost of one product with a production volume of 12,000 pcs. will be:

15. The fixed costs of the enterprise for the month amounted to 72 thousand rubles, and the variables - 6 rubles. a piece. The price of the product is 15 rubles.

Operating profit for the production of 12,000 items will be:

a) 45,000 rubles;

b) 36,000 rubles;

c) 50,000 rubles.

16. The fixed costs of the enterprise for the month amounted to 72 thousand rubles, and the variables - 6 rubles. a piece. The price of the product is 15 rubles.

Marginal income (gross profit) for the production of 12,000 items will be:

a) 95,000 rubles;

b) 118,000 rubles;

c) 108,000 rubles.

What will be the critical volume if the selling price is 16 rubles, variable costs per unit are 10 rubles, fixed costs for the period are 120 rubles:

18. How many units of manufactured and sold products will provide a profit of 120 rubles, if the selling price is 16 rubles, variable costs per unit are 10 rubles, fixed costs for the period are 120 rubles:

19. Decision on the advisability of accepting an additional order subject to incomplete loading production capacity based on information about:

a) production cost;

b) full cost;

c) variable cost;

d) in each case, the decision is made individually.

20. The company produces products A and B in quantities of 70,000 and 30,000 units, respectively. The selling price of product A is 6 rubles, product B is 12 rubles. Specific variable costs for product A -2 rubles, for product B - 4 rubles. It is more profitable for the enterprise to produce:

a) product A;

b) product B;

c) both products are equal.

21. The firm manufactures and sells one type of product. Fixed costs during the year - 18 million rubles, variable direct costs per unit - 800 rubles, contract price of a unit of production - 1,700 rubles. In order for the release of these products to be justified, the volume of sales should be:

a) 10,000 units;

b) 20,000 units;

c) at least 20,000 units;

d) no more than 20,000 units.

22. The company manufactures and sells ballpoint pens. Variable costs - 3 rubles. for each pen, constant - X. An enterprise can sell 600,000 pens for 5 rubles. and have a profit of 200 thousand rubles from this. (1 alternative), and can sell 350,000 pens for 6 rubles. and 200,000 pens for 4 rubles. (2nd alternative). The company benefits from:

a) 1 alternative;

b) 2nd alternative;

c) with both alternatives, the financial result is the same.

23. Increased unit sales prices:

a) raise the breakeven point

b) lower the breakeven point;

c) none of the above.

24. When constructing a break-even schedule, it is assumed that the income and cost functions are:

a) curved curves;

b) non-linear;

c) linear;

Topic 5 "Budgeting and cost control"

The term "budget" in management accounting means:

a) the organization's long-term work plan;

b) the work plan of the organization in the short term;

c) the state budget.

In management accounting, there are the following types budgets:

a) planned and actual;

b) general and private;

c) flexible and static.

Answer: b, c.

The budgeting process uses:

a) only factual, documented accounting information;

b) only forecast data and estimates for the future;

c) both forecast and actual data.

The most important functions of the budget are:

a) planning the activities of the organization;

b) an objective basis for evaluating the performance of the organization as a whole and its divisions is created;

c) coordination of activities of various departments of the organization;

d) assessment of the implementation of plans by responsibility centers and their leaders.

Answer: a, b, c, d

The budget cycle in management accounting is called:

a) the reporting period of the organization;

b) the reporting period established by the management of the responsibility center;

c) the organization's budgeting process;

d) the process of developing the state budget.

The stages of the budget cycle are:

a) planning the activities of the organization and its centers of responsibility;

b) definition of indicators to be used in performance evaluation;

c) discussion of possible changes in plans related to the new situation;

d) adjustment of plans, taking into account the proposed amendments.

Answer: a, b, c, d

A static budget is a budget calculated for a specific level of business activity in an organization. This statement is:

a) true;

b) true if the enterprise does not develop a flexible budget.

Which private budget is the starting point in the development of the general budget?

a) business expenses budget;

b) sales budget;

c) production budget;

d) the budget for the cost of goods sold.

Budget Money developed to:

a) profit and loss plan;

b) the capital investment budget;

c) sales budget;

d) projected balance.

What is the best basis for evaluating monthly performance:

a) planned indicators for this month;

b) actual figures for the previous month;

c) actual results for the same period of the previous year.

In preparation operating budget The last step is to prepare:

a) profit and loss plan;

b) projected balance;

c) cash budget.

To calculate the amount of materials to be purchased, the following must be prepared:

a) the budget for overhead costs;

b) the budget of commercial expenses;

c) production budget;

d) sales budget.

A profit and loss plan must be prepared before development begins:

a) the cash budget and projected balance sheet;

b) administrative expenses budget;

c) the budget of commercial costs;

d) the budget for overhead costs.

The organization's cost behavior is described by the formula Y = 800 + 4X. With the release of 400 units of products, the planned costs will be:

a) 3,000 rubles;

b) 2,400 rubles;

c) 2,000 rubles.

The company produces 400 units of products. The total amount of his expenses is 80 thousand rubles, incl. fixed costs - 30 thousand rubles. The flexible cost budget of an enterprise can be represented as:

a) Y = 80,000 + 125X;

b) Y = 30,000 + 125X;

c) Y = 50,000 + 125X.

The company produced in reporting year 200,000 units of production. The total production costs amounted to 400 thousand rubles, of which 180 thousand rubles. - fixed costs. It is assumed that there will be no changes in the production methods used and pricing.

Then the total cost to produce 230,000 units of product in next year will be:

a) 433,000 rubles;

b) 400,000 rubles;

c) 350,000 rubles;

From the sales budget of the enterprise it follows that in October 12,500 units of product A and 30,000 units of product B will be sold. The selling price of product A is 20 rubles, product B is 30 rubles. The remuneration due to the sales department is 10% of the sales of product A and 8% of product B. In accordance with the budget, the sales department will be rewarded in the amount of:

a) 100,000 rubles;

b) 97,000 rubles;

c) 105,000 rubles.

The proceeds from the sale of the company's services amounted to: in July - 130,000 rubles, in August - 150,000 rubles, in September - 140,000 rubles. From the experience of receiving money, it is known that 70% accounts receivable extinguished the next month after the provision of services, 25% - a month later, and 5% are not extinguished at all. In September, the company's current account will receive:

a) 137,500 rubles;

b) 120,000 rubles;

c) 140,000 rubles.

The shoe factory has an initial inventory of 10,000 pairs of shoes. In accordance with the budget, by the end of the period they should double. The production budget provides for the production of 40,000 pairs of shoes. The planned sales volume will be:

a) 60,000 pairs;

b) 70,000 pairs;

c) 50,000 pairs;

d) none of the answers are correct.

20. By the beginning of the planning period, the fabric stocks of the garment factory amounted to 1000 running meters. The administration plans to reduce them by the end of the reporting period by 30%. In this case, 500 dresses will be sewn. Fabric consumption for 1 dress - 3 p.m. The factory will have to purchase:

a) 1000 running meters;

b) 1300 running meters;

21. The opening balance of the cash budget - 200 thousand rubles. In October, 150,000 rubles are supposed to be transferred to the current account, and 80,000 rubles to the cashier. Planned expenses for October:

payment of wages - 40 thousand rubles,

payment for materials - 30 thousand rubles;

repayment of interest for using the loan - 5 thousand rubles;

payment utilities- 10 thousand rubles;

depreciation - 8 thousand rubles.

The closing balance of the cash budget for October will be:

a) 400 thousand rubles;

b) 300 thousand rubles;

c) 345 thousand rubles;

22. During the quarter wholesale trade organization purchased goods in the amount of 300 thousand rubles. Inventory at the beginning of the quarter was absent, at the end of the quarter it was 50 thousand rubles. All goods were sold with a markup of 30% on the terms of subsequent payment. During the quarter, the organization's settlement account received 200 thousand rubles. The balance on account 62 "Settlements with buyers and customers" at the end of the quarter will be:

a) 125 thousand rubles;

b) 50 thousand rubles;

c) 140 thousand rubles;

23. The budget of the Alfa company for the period provides for proceeds from the sale of goods in the amount of 200 thousand rubles, while the receipt of money on the current account in this period will be 150 thousand rubles. The total amount of payments and payments in this period is expected to be 180 thousand rubles, while the balance at the end of this period in the cash budget should be 25 thousand rubles. In this regard, Alpha companies:

a) sufficient own funds;

b) a loan in the amount of 55 thousand rubles is required;

c) a loan in the amount of 30 thousand rubles is required.

24. Director municipal enterprise dealing with passenger traffic, is trying to plan the annual costs of a fleet of 30 buses. One bus has the following information:

The cost of maintaining the fleet, provided that each bus travels 10,000 km per year, will be:

a) 100 thousand rubles;

b) 90 thousand rubles;

c) 95 thousand rubles.

The director of a municipal passenger transportation company is trying to plan the annual costs of a fleet of 30 buses. Each bus travels 10,000 km per year. One bus has the following information:

fuel consumption - 20 rubles. per 100 km run;

depreciation (per year) - 1000 rubles.

Plan your fleet costs and choose the correct answer:

a) 150 thousand rubles;

b) 200 thousand rubles;

c) 180 thousand rubles.

The general budget of the organization consists of two parts:

a) private and financial budgets;

b) operating and financial budgets;

c) flexible and static budget.

The operating budget is:

a) part of the general budget, including, in addition to private budgets, a profit and loss plan;

b) part of the general budget, including private budgets;

c) part of the general budget, including capital investment budgets, cash flows and the projected balance.

The budget cycle consists of the following stages:

a) planning with the participation of all responsibility centers;

b) defining indicators for performance evaluation;

c) comparison of actual and planned indicators;

d) analysis of deviations of actual indicators from planned ones;

e) discussion of changes in plans and their adjustment.

Answer: a, b, d

The development of an operating budget begins with the definition of:

a) production budget

b) cash budget;

c) sales budget;

d) profit and loss plan.

The development of the operating budget ends with the development of:

a) production budget

b) cash budget;

c) sales budget;

d) profit and loss plan.

Select the budgets that you need to draw up to build a budget for the cost of production:

a) sales budget

b) production budget;

c) materials procurement budget;

d) salary budget;

e) budget for overhead costs;

f) budget for general business expenses.

Answer: b, c, d, d

Flexible budgeting is:

a) for a specific level of business activity of the enterprise;

b) for a certain range of business activity of the enterprise.

Topic 6 "Organization of accounting management"

The enterprise produces 5 types of products from 10 types of materials. How many analytical accounts will be required to reflect this information in the management accounting system:

Uniform norms provide for the calculation of depreciation on computer technology based on 5% per year. In the management accounting system, it is advisable:

a) proceed from uniform depreciation rates;

b) set any other rate based on the actual lifetime of computers;

c) use a norm that is different from the unified one, subject to its coordination with the federal executive authorities.

With an autonomous option for organizing accounting:

a) primary information is entered and processed once;

b) the primary information is processed twice, which leads to additional labor costs.

The main advantage of the two-circular organization of accounting is:

a) savings in accounting labor and, as a result, a reduction in the number of accounting personnel;

b) keeping commercial secrets;

c) improving the reliability of financial statements.

In the conditions of a single-circle (integrated) management accounting system, extended analytical accounting for sales accounts is advisable

a) management accounting;

b) financial accounting.

With a single-circular (integrated) accounting system, the following are used:

a) billing screens;

b) one system accounts and accounting entries.

Is it true that the calculation of the cost of products (works, services) is carried out in financial accounting in accordance with applicable law, and in management accounting - in accordance with the methodology developed by the enterprise:

8. Segregation of management accounting accounts allows:

a) improve the information service of various management structures;

c) all answers are correct.

9. Historically, management accounting appeared:

a) as a consequence of a trade secret;

b) due to the impossibility of reflecting all business transactions in the unified accounting system.

10. With a two-circular (autonomous) system of accounting organization, each of the accounting systems - financial and management - is:

a) closed;

b) combined with the help of screen accounts;

c) both answers are correct.

11. With a single-circular (integrated) accounting system:

a) screen accounts are not used;

b) in the systems of financial and management accounting, a single system of accounts and accounting entries is used;

c) both answers are correct.

12. With a one-round (integrated) accounting system, management accounting accounts that have a balance relate simultaneously to management and financial accounting. This statement:

b) is not true.

13. The exchange of information between financial and management accounting systems using account 79 "Intra-economic settlements" is carried out using:

a) an autonomous accounting option;

b) an integrated accounting option;

c) autonomous and integrated accounting options.

14. The indicator of marginal income is formed in the system:

a) financial accounting;

b) management accounting;

c) in both systems at the same time.

15. Traditionally, domestic accounting was carried out:

a) according to the integrated scheme;

b) according to the option of autonomy;

c) according to the mixed version;

d) none of the answers are correct.

16. When creating an integrated accounting system for a holding, one should be guided by the principle:

a) unification of the applied financial schemes for the activities of the holding's enterprises;

b) ensuring the reliability and efficiency of accounting;

c) the excess of the effect from the introduction of an integrated accounting system over the costs of its development, implementation and maintenance;

d) all answers are correct.

17. In the integrated accounting system, there are transactions reflected:

a) only in management accounting;

b) only in financial accounting;

c) simultaneously in financial and management accounting;

d) all answers are correct.

18. In management accounting, the cost price is formed according to:

a) current legislation;

b) the methodology adopted at the enterprise;

c) none of the answers are correct.

19. Management reports are generated:

a) daily;

b) weekly;

c) monthly;

d) every ten days;

e) the frequency is determined by the demand for information contained in management reports.

Topic 7 "Segmental reporting of the organization"

The assessment of the activities of responsibility centers will be objective if the following conditions are met:

a) management knows the methodology for calculating the indicators against which the assessment is carried out and their significance;

b) management is aware specific conditions activities of the relevant business segments;

c) costs common to all segments of the business (company-wide overheads) should be distributed among them on an equitable basis.

Answer: a, b, c

PBU 4/99 and PBU 12/2000 define the principles for compiling:

a) financial statements for external users;

b) financial statements for internal users;

c) financial and statistical reporting for external users.

For the purposes of external financial reporting, segments are considered to be reportable segments if:

a) the share of their total revenue exceeds half of the total revenue of the organization;

b) their total revenue is 75% of the total revenue of the organization;

c) their total revenue is 5% of the total revenue of the organization.

Control in the management accounting system (management control) involves:

a) control over the activities of responsibility centers within the framework of the general

organizational structure of the enterprise;

b) control of income and expenses within responsibility centers;

c) comparison of segment planning data with segment reporting;

d) control over the timely transfer of taxes to the budget.

Answer: a, b, c

Reports developed for a higher level of management are not the result of summarizing the indicators of reports presented to lower managers. This position is true for:

a) reporting generated by cost centers;

b) reporting generated by income centers;

c) reporting generated by profit centers;

d) reporting generated by any type of responsibility center.

a) the size of the enterprise;

b) its organizational structure;

c) the size of the enterprise and its organizational structure;

d) the degree of professional preparedness of managerial personnel.

Answer: a, b, c, d

In profit center reports, company-wide overheads are:

a) distributed among segments according to the basis determined by management;

b) are not distributed among the segments and are reimbursed from the company's gross profit in a total amount;

c) any of the above options is possible, depending on the decision of the management.

The controllability principle underlying segment reporting means that:

a) indicators that are not regulated by the head of the unit are excluded from the reports;

b) only regulated indicators are included in the reports;

c) the reports include both controlled and uncontrolled indicators.

Answer: a, b.

The structural subdivision of the company maintains the rate of return on assets at the level of 20%. He decided to abandon the project with a forecast value of this indicator of 15%. Return on assets of other business units of the company - 10%, for the company as a whole - 12%. The decision taken by the structural unit:

a) beneficial to both the unit and the company as a whole;

b) unprofitable for the unit, but beneficial for the company as a whole;

c) it is unprofitable neither for the division, nor for the whole company;

d) beneficial to the unit, but disadvantageous to the company.

10. Segment reporting information allows you to:

a) control the activities of responsibility centers;

b) objectively evaluate the work of managers of responsibility centers;

c) make management decisions;

d) all answers are correct.

11. Segmentation of information means detailing, breaking down the information presented in the financial statements by:

a) certain types creditors;

b) certain types of debtors;

c) different types of goods and services;

d) the different geographic regions in which the company operates.

Answer: c, g

12. Establish a correspondence between the signs given in the columns of the table

Answer: 1 - a, c, d, e, g; 2-b, e, h.

13. Segment revenue includes:

a) income that is directly related to the activities of the segment;

b) part of the company's income that can reasonably be attributed to this segment;

c) the results of extraordinary events;

d) income from dividends and interest.

Answer: a, b

14. Assets used in the general corporate interests of the company or in the interests of a number of reportable segments, as a rule:

If the Test, in your opinion, Bad quality, or you have already met this work, let us know about it.

. Expense function is a mathematical description of the relationship between costs and "their factors

The presence of various costs makes it difficult to construct the cost function. That is why various methods are used to determine the cost function (Fig. 177)

. Fig 177. Methods for constructing a cost function

In practice, there are several cost factors, but one or two influential factors are mainly chosen to build the cost function.

. Cost prediction - forecasting future costs for different levels (conditions) of activity

1722 Technology Analysis

. Technological analysis (engineering method) - a systematic analysis of the activity function in order to determine the technological relationship between resource costs and the result of activity

This analysis requires a detailed study of all operations, the feasibility of their implementation, determining the necessary operations, the need for resources and assessing the adequacy of their use. This is a kind of functional-value analysis of activity. This method is convenient and effective in enterprises using the "standard-cost-cost" system.

. advantage of this analysis is that it is focused on future operations, and not on the study of past performance

However, the disadvantage is that it requires a significant investment of money and time.

1723 Account analysis method

. Account analysis method (method of analysis of accounting data, method of analysis of accounting accounts) - a method for determining the cost function by dividing them into variables and constants according to the appropriate factor based on the study of data from accounting accounts. It is carried out by a specialist on the basis of intuition, experience and observation of the dynamics of expenses of past periods.

. advantage This method is the ability to calculate the functions of all expenses of the enterprise. Also, this method is widely used in practice due to its simplicity and clarity.

1724 High-low method

. High-low point method (absolute increment method, minimax method) is a method of determining the cost function based on the assumption that variable costs are the difference between the total costs of high and low levels of activity, this method uses the highest and lowest points. The high point is defined as the point corresponding to the highest output or the highest level of activity. The trough is defined as the point with the lowest output or lowest level of activity.

This method is the simplest and is quite common abroad.

The essence of this method is that we draw the line of the cost function through the highest and lowest points of the graph, ignoring all other points. But if other points do not have a close relationship with the maximum and minimum m points, the cost function does not reflect the real relationship between costs and their factor.

1725 Method of visual adjustment

. Visual fit method (graphic method of visual observation, graphical method) is a graphical approach to determining the cost function, in which the analyst visually draws a straight line, taking into account all points of expenditure. It does not belong to non-mathematical methods.

. advantage is the visibility of the nature of the behavior of costs . disadvantage this method is subjective, since the results of calculations significantly depend on the accuracy of the eye and the inflexibility of the hand of the analyst

1726 Regression analysis method

. Regression analysis is a statistical model used to determine the change in the mean value of a dependent variable due to a change in the value of one or more independent variables

When applying regression analysis to determine the cost function, the total amount of costs is considered as a variable depending on a certain factor (production volume, number of orders, etc.), acting as an independent value.

Regression analysis, unlike the high-low point method, takes into account all observational data to determine the cost function

. Least square method - this is a statistical method that allows you to calculate the elements of the cost function but and in so that the sum of the squares of the distance from all points of the population under study to the regression line is the smallest

. Simplified statistical analysis - This is a method for determining the cost function, providing for the distribution of indicators into two groups, based on the growth of the value of x, and the calculation of fixed costs based on the average values of x and y. This method was proposed by a Ukrainian scientist, academician. MG. Chumachenkokonko.

. advantage methods of regression analysis is to ensure the objectivity of the methods of accurate mathematical calculations. However disadvantage the need to have a large number of observations of the response of costs to a change in a factor

A generalized description of the methods for studying the behavior of costs can be reflected using the table (Table 172)

Management judgment can be used alone or in combination with high-low, scatterplot, or least-squares methods to estimate fixed and variable costs.

. Table 172 . Characteristics of methods for studying cost behavior

173 Management judgments in determining cost behavior

. Management judgments are extremely important in determining cost behavior and in practice is the most widely used method. Many managers simply use their experience and past observations of the adequacy of spending pits to determine fixed and variable costs. This method, however, can take various forms. Some managers simply categorize the costs of a particular activity as fixed, while others as variable, ignoring the presence of mixed costs.

The advantage of using managerial judgment to separate fixed and variable costs is its simplicity. In situations where the manager has a deep understanding of the firm and its cost patterns, this method will give good results. However, if the manager does not have the appropriate judgment, this method will lead to errors. Therefore, it is very important to take into account the experience of the manager, the possibility of error and the impact that a favor can have on an appropriate decision.

It is known that for the purposes of profit and cost management, costs are classified according to various criteria. The essence of the direct costing system is the separation production costs into variables and constants depending on changes in the volume of production.

It should be noted that the division of costs into fixed and variable is somewhat arbitrary, since many types of costs are semi-variable (semi-permanent) in nature. However, the disadvantages of cost-sharing conventions are many times overridden by the analytical advantages of the direct costing system.

In foreign practice, to increase the objectivity of the division of costs into fixed and variable, a number of effective methods have been proposed. practical methods: the method of the highest and lowest points of output for the period; method of statistical construction of the estimated equation; graphic method, etc.

The following algorithm is used to construct an equation for total costs and divide them into fixed and variable parts using the higher and lower wheelbarrow method:

1) among the data on the volume of production and costs for the period, the maximum and minimum values, respectively, of volume and costs are selected;
2) there are differences in the levels of production volume and costs;
3) the rate of variable costs per product is determined by referring the difference in cost levels for the period (the difference between the maximum and minimum cost values) to the difference in production levels for the same period;
4) the total amount of variable costs for the maximum (minimum) volume of production is determined by multiplying the rate of variable costs by the corresponding volume of production;
5) the total amount of fixed costs is determined as the difference between all costs and the amount of variable costs;
6) an equation of total costs is compiled, reflecting the dependence of changes in total costs on changes in production volume.

total cost = fixed + rate * volume

This equation is also called the flexible budget (estimate) formula, since it can be used to draw up a budget (estimate) for any level of enterprise output.

Graphically, the cost equation is displayed as a straight line passing through three characteristic points (Fig. 1). On the y-axis (axis of production costs), the line passes through the point corresponding to the value of fixed costs. The line of fixed costs is parallel to the x-axis (the axis of output). The cost line also passes through the intersection point of the maximum and minimum production volumes with the corresponding values of the total production costs, i.e. the higher the output, the more costs for production.

The degree of response of production costs to changes in the volume of production can be estimated using the so-called cost response coefficient. This coefficient is calculated by the formula:

where K is the coefficient of cost response to changes in the volume of production;

C - change in costs for the period,%;

Q ~ change in production volume, %.

For fixed costs, the cost response factor is zero (K=0). Depending on the value of the response coefficient, typical economic situations are distinguished.

Production costs

Cost change line, С

Production volume, Q

where ABC is the cost change line,

AD - line of fixed costs,

A is the point corresponding to the value of fixed costs,

B - the lowest point of the volume of production (costs),

WITH - highest point volume of production (costs).

This method gives the most accurate summaries only in the area of relevance and may not give desired results outside of her.

From the totality of information, we select data for two periods with the maximum and minimum values of the volume of production.

We determine the absolute value of fixed costs, which remains unchanged for any level of production. Calculate overall value variable costs for the maximum and minimum levels of production by multiplying the variable cost rate by the corresponding output.

For graphical interpretation of this method, points A and C are the intersection of cost and volume lines, respectively, for the minimum and maximum levels of production. Direct AC is the line of conduct for the maintenance and operation of machinery and equipment. The point of intersection of this line with the y-axis for zero volume shows the value of fixed costs.

The simplicity and accessibility of this method have led to its widespread use. However, a significant disadvantage of this method is the fact that the reliability depends entirely on the choice of points; in this case, random, uncharacteristic points should be excluded from the calculation. Although it is impossible to deny the fact that, by applying this method of distributing costs into variable and fixed parts, it is possible to quickly obtain indicative data, which, if necessary, can subsequently be rechecked and refined, cannot be.

The method of the highest and lowest points. Methods for dividing costs into variable and fixed

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Similar Documents

Definition of the cost function

Technological analysis

Account analysis method

High-low point method

Visual fit method

Regression analysis method

Management judgments in determining cost behavior

Topic 1 "Basics of accounting management"

Topic 2 "Costs: their behavior, accounting and classification"

Topic 3 "Calculation"

Topic 4 "Information on costs to justify management decisions and control"

Answer: in

Topic 5 "Budgeting and cost control"

Topic 6 "Organization of accounting management"

Topic 7 "Segmental reporting of the organization"

1722 Technology Analysis

1723 Account analysis method

1724 High-low method

1725 Method of visual adjustment

1726 Regression analysis method

173 Management judgments in determining cost behavior