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Lab

Accounting management accounting


Theme 3. Task 1.

1) Consideration, the company is using 15 and 16 accounts. Balance at beginning of period materials at discount prices (initial balance on the account 10) 10000 rubles.

Deviation of the actual cost of materials from the book prices at the beginning of the period (the initial balance of the account 16) 500 rub.

Reflect on accounts related business operations:

Purchased materials worth 5,900 rubles, incl. 18% VAT

The cost of shipping materials to the warehouse of the enterprise 295 rubles, incl. 18% VAT

The cost of materials at discount prices is 4500 rubles.

Released materials at discount prices:

in the production of 7,000 rubles.

on overhead needs 2,000 rubles.

materials sold 1,000 rubles. (Contract value of 3540 rubles., Including 18% VAT)

Theme 6. Task 3.

The organization uses the standard method of calculation of the cost. Production company produces for sale vanilla sugar, which is necessary for the implementation of its packaged in paper bags weighing 25 g standard price of up to 450 rubles. 1 kg of sugar and vanilla 2 rubles. for each paper bag. Statutory labor costs of production personnel were 0.2 hr. For packaging of one sachet into the filling shop (hourly rate of pay of labor costs - 280 rubles.) And 0.1 h. In the packing shop (hourly rate of pay of labor costs - 360 rubles.). Standard variable overhead cost to the manufacture of bags of vanillin - 0.5 rubles., Constant overhead cost - 0.7 rubles.

Identify regulatory production costs for the manufacture of one packet of vanilla. Reflect on accounts business operations, provided that the 100,000 units produced. finished products, and deviation from the norm has not arisen.

Theme 7. Task 1.

The production cost of finished goods produced in the month of September was 20000000 rubles. in the same reporting period it was sold 60% of its production. Selling expenses for the reporting period were as follows: for the amount of packaging materials 1000000 rub., The wages of managers on sales of 45,000 rubles., Social contributions - at current rates, the cost of services of an intermediary organization to assist in the sales is 1180000 rubles., including 18% VAT. Revenues from sales amounted to 59000000 rubles, incl. 18% VAT.

Reflect on accounts business transactions, if, according to the accounting policy sales expenses in full written off to cost of sales.

Theme 8. Task 3.

Develop a form of management accounting profit center. Why did you include in the report a set of these indicators?

Subject 9. Task 2.

The company is planning its production activity for the next year. There is an opportunity to produce and sell four kinds of products: A, B, C and D. Available production capacity of 40,000 cars limited hours.

Indicators Other products

A B C D

Price, y. e. / units. 300240180120

Variable costs have. e. / units. 220 200 120 90

Marginal income, y. e. / units.

Time spent per unit of production, machine-hours / units. 80 25 24 15

Expected demand units. 800 600 500 1000

The time spent on production in line with demand, machine-hour

Determine the volume of the issue and the structure of production, which will be reached at the maximum economic benefit.

Theme 13. Task 1.

Make a strategic scorecard of any actually existing Russian or foreign organization.

the original copyright work performance

made-to-order to meet all requirements;

successfully defended.

the amount of work - 11 pages

HIGH SCHOOL - Fin University under the Government of the Russian Federation


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