accounting
skas2695I need this done in 1 hour, with graph and calculations
3 years ago
10
files (1)CostAccounting_2324-1_Vanherck_Exam_Template.xlsx
CostAccounting_2324-1_Vanherck_Exam_Template.xlsx
Ex_01
| Inputs: | ||||||
| X-rays | Ultrasound | CT Scan | MRI | Total | ||
| Technicians labor | 71,780 | 126,880 | 192,240 | 138,060 | 528,960 | |
| Depreciation | 36,636 | 211,456 | 449,852 | 860,064 | 1,558,008 | |
| Materials | 26,705 | 19,688 | 29,982 | 47,840 | 124,215 | |
| Administration | 26,400 | |||||
| Maintenance | 297,540 | |||||
| Sanitation | 314,868 | |||||
| Utilities | 133,086 | |||||
| Total | 135,121 | 358,024 | 672,074 | 1,045,964 | 2,983,077 | |
| Number of procedures | 3,744 | 4,708 | 2,809 | 2,239 | ||
| Minutes to clean after each procedure | 10 | 15 | 20 | 30 | ||
| Minutes for each procedure | 15 | 20 | 30 | 35 | ||
| For the traditional calculation, the cost driver is Technicians labor | ||||||
| For ABC, the cost drivers are: | ||||||
| ABC Cost driver | ||||||
| Administration | Number of procedures | |||||
| Maintenance | Depreciation | |||||
| Sanitation | Total cleaning time | |||||
| Utilities | Total procedure time | |||||
| Answers: | ||||||
| X-rays | Ultrasound | CT Scan | MRI | |||
| Costprice for the procedure, following traditional costing | ||||||
| Costprice for the procedure, following ABC | ||||||
| (use 2 decimals) | ||||||
| Main advantage/disadvantage: | ||||||
| Advantage traditional | ||||||
| Advantage ABC | ||||||
| Disadvantage traditional | ||||||
| Disadvantage ABC | ||||||
| When do you use ABC? Link your answer to this case. | ||||||
| Explain and comment your findings. What is your conclusion? | ||||||
| Do your additional calculations below the last red line: |
Ex_02
| Inputs: | |||||||||
| Job, number of pieces | 25000 | ||||||||
| Budgeted usage | Bugeted price | Real usage | Real price | ||||||
| Glass fibers | 5.4 | kg/unit | 17.0 | €/kg | 6.1 | kg/unit | 19.8 | €/kg | |
| Binder | 27.7 | kg/unit | 12.2 | €/kg | 23.9 | kg/unit | 13.4 | €/kg | |
| Filler | 6.2 | kg/unit | 3.8 | €/kg | 6.5 | kg/unit | 3.4 | €/kg | |
| Work | 30.0 | minutes/unit | 30.0 | €/hr | 29.0 | minutes/unit | 33.0 | €/hr | |
| Answers: | |||||||||
| QuantVar | PriceVar | Budgeted Cost | RealCost | ||||||
| Glass fibres | |||||||||
| Binder | |||||||||
| Filler | |||||||||
| Work | |||||||||
| Total | |||||||||
| Total variance | |||||||||
| QuantVar | PriceVar | Budgeted Cost | RealCost | ||||||
| Total per piece | |||||||||
| Total variance per piece | |||||||||
| Do your additional calculations below the last red line: |
Ex_03
| Inputs: | ||||
| Min value x-axis for graph | 0 | |||
| Max value x-axis for graph | 20,000 | |||
| Variable cost | €/piece | 20.70 | ||
| Fixed costs | € | 85,000 | ||
| Sales price | €/piece | 32.40 | ||
| New investment | € | 140,000 | ||
| New variable cost | €/piece | 10.70 | ||
| Working point | pieces | 17,000 | ||
| Answers: | ||||
| Contribution margin per piece | ||||
| Contribution margin per piece after investment | ||||
| BEP | ||||
| BEP after investment | ||||
| GoNoGo point for the investment | ||||
| Safety margin | ||||
| Safety margin after investment | ||||
| What is the additional profit (+) or loss (-) at the working point, generated by the investment? | ||||
| The sales price for which, at the working point, and for the new situation, profit becomes zero | ||||
| Should we do the investment? | ||||
| Why? | ||||
| Put your CVP graph here | ||||
| Do your additional calculations below the last red line: |
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