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Kế toán quản trị là một nhánh mới của ngành kế toán được ra đời trong thời gian hơn 15 năm trở lại đây và đang trở thành xu thế mới của kế toán hiện đại. Một cách dễ hiểu nhất, đây là lĩnh vực chuyên môn của kế toán nhằm nắm bắt các vấn đề thực trạng, đặc biệt là thực trạng tài chính của doanh nghiệp. Qua đó giúp nhà quản lý doanh nghiệp ra quyết định điều hành một cách tối ưu nhất. Thông tin của KTQT đặc biệt quan trọng trong vận hành doanh nghiệp, đồng thời phục vụ kiểm soát và đánh giá doanh nghiệp đó. Có hai loại thông tin mà KTQT sẽ cung cấp bao gồm thông tin tài chính và thông tin phi tài chính. Tất cả các thông tin này được gọi chung lại là thông tin quản lý. Thông tin được cung cấp không phải là thông tin tài chính đơn thuần, trước khi cung cấp thông tin, người làm kế toán quản trị cần biết rõ mục đích của những thông tin đó.
Chapter : Absorption and Marginal costing 1/ Marginal costing Sales = Selling price * Units XXX Cost of sales : + Opening inventory XXX + Variable production costs XXX + Variable direct material XXX + Variable direct labor XXX + Variable production overhead XXX + Closing inventory 🡪 Variable cost of sales (or Marginal cost of production) XXX Variable selling cost and administrative cost XXX Contribution XXX = Sales – Variable cost of sales – Variable selling cost … Fixed costs (fixed production overhead, fixed selling cost, fixed administrative cost) XXX Profit = Contribution – Fixed cost XXX 2/ Absorption costing Sales = Selling price * Units XXX Cost of sales XXX + Opening inventory XXX + Production costs XXX + Variable direct material XXX + Variable direct labor XXX + Variable production overhead (XXX) (XXX) + Fixed production overhead + Closing inventory 🡪 Cost of sales Gross profit = Sales – Cost of sales XXX Selling and administrative costs (XXX) + Variable selling and administrative costs (XXX) + Fixed selling and administrative costs Profit = Gross profit – Selling and administrative costs XXX 3/ Profit between Marginal costing and Absorption costing a) If Closing Inventory > Opening Inventory => AC profit > MC profit => AC profit – MC profit = Difference in Profit b) If Closing Inventory < Opening Inventory => AC profit < MC profit => MC profit – AC profit = Difference in Profit Difference in profit = ( CI – OI ) x Manufacturing Overhead Absorption rate per unit = ( CI – OI ) x 𝐵𝑢𝑑𝑔𝑒𝑡𝑒𝑑 𝑀.𝑂 𝐵𝑢𝑑𝑔𝑒𝑡𝑒𝑑 𝐿𝐻/𝑀𝐻 x Actual LH/MH per unit = ( CI – OI ) x Overhead absorption rate x Actual LH/MH per unit 4/ Inventory valuation between Marginal costing and Absorption costing a) If Closing Inventory > Opening Inventory => AC inventory valuation > MC inventory valuation => AC inventory valuation – MC inventory valuation = Difference in inventory a) If Closing Inventory < Opening Inventory => AC inventory valuation < MC inventory valuation => MC inventory valuation – AC inventory valuation = Difference in inventory Difference in Inventory valuation = ( CI – OI ) x Manufacturing Overhead Absorption rate per unit = ( CI – OI ) x 𝐵𝑢𝑑𝑔𝑒𝑡𝑒𝑑 𝑀.𝑂 𝐵𝑢𝑑𝑔𝑒𝑡𝑒𝑑 𝐿𝐻/𝑀𝐻 x Actual LH/MH per unit = ( CI – OI ) x Overhead absorption rate x Actual LH/MH per unit CHAPTER 1/ Using marginal costing : Variable production cost = Variable material + Variable labour + Variable production overhead = 9.80 + 8.70 + 1.35 = $19.85 / unit => The value of closing inventory = 19.85 * 4,300 = $85,355 2/ Fixed production overhead absorption rate = $6.50 per labour hours Fixed production overhead (Product S ) = 6.50 * ( 60/12) = $32.5/unit Production cost = 60 + 70 + 32.5 = $162.5 / unit Closing inventory ( AC ) = 65,000 = Units * Production cost ⬄ 65,000 = Units * 162.5 = 400 units Variable production cost = 60 + 70 = $130 / unit Closing inventory ( MC ) = Units * Variable production cost = 400 * 130 = $52,000 3/ Sales = Units * Selling price = 800 * 50 = $40,000 Production cost = 1,000 * 25 = $25,000 Closing inventory = ( 1,000 – 800 ) * 25 = $5,000 Variable cost of sales = 25,000 – 5,000 = $20,000 Contribution = 40,000 – 20,000 = $20,000 Fixed cost = 5,000 => The profit = 20,000 – 5,000 = $15,000 4/ Gross profit = 16,000 * ( 24 – 8.50 – 2.50 ) = $208,000 Selling cost = 16,000 * 6.00 = $96,000 Over absorbed fixed cost = ( 16,400 – 15,900 ) * 2.50 = $1,250 Absorption costing profit = 208,000 – 96,000 + 1,250 = $113,250 5/ Sales = 800 * 250 = $200,000 Variable production cost = $95,500 Fixed production cost per unit = 25,800 / 1,000 = $25.8 / unit Opening inventory = , Closing inventory = 1,000 – 800 = 200 units Closing inventory > Opening inventory => AC profit – MC profit = Difference in profit AC profit – MC profit = ( 1,000 – 800 ) * 25.8 = 5,160 => AC profit > MC profit : $5,160 => Higher $5,160 6/ Opening inventory = unit Closing inventory = 250 units Fixed production cost per unit = 30,000 / 750 = $40/unit Closing inventory > Opening inventory => AC profit > MC profit => AC profit – MC profit = Difference in profit AC profit – MC profit = (CI –OI )*Manufacturing overhead absorption rate per unit = ( 250 – ) * 40 = 10,000 => MC lower higher $10,000 7/ Profit using Marginal costing = $60,000 Opening inventory = 3,000 units Closing inventory = 3,000 + 8,000 – 8,500 = 2,500 units Closing inventory < Opening inventory => AC profit < MC profit => MC profit – AC profit = Difference in profit 60,000 – AC profit = ( CI – OI ) * Manufacturing overhead absorption rate per unit 60,000 – AC proft = ( 2,500 – 3,000 ) * => AC profit = $57,500 8/ Opening inventory = 48,500 units Closing inventory = 45,500 units MC profit = $315,250 AC profit = $288,250 Closing inventory < Opening inventory => AC profit < MC profit => MC profit – AC profit = Difference in profit ⬄315,250 – 288,250 = ( 48,500 – 45,500 )*Fixed overhead absorption rate per unit => Fixed overhead absorption rate per unit = $9 / unit 9/ Opening inventory = 760 units Closing inventory = 320 units MC profit = $78,000 Closing inventory < Opening inventory => AC proft < MC profit => MC profit – AC profit = Difference in profit ⬄ 78,000 – AC profit = ( 760 – 320 ) * Fixed overhead absorption rate per unit ⬄ 78,000 – AC profit = ( 760 – 320 ) * => AC profit = $75,800 10/ Absorption rate per unit ( Machinning ) = 120,000 / ( 4,000 * 0.5 + 4,000 * ) = $20/hours Machinning cost of a units of Pye = $20/hours * 0.5 hours = $10 / unit Absorption rate per unit ( Assembly ) = 72,000 / ( 4,000 * 0.2 + 4,000 * 0.25 ) = $40/hours Assembly cost of a units of Pye = $40/hours * 0.2 hours = $8 / unit The fixed overhead cost of a unit of Pye = 10 + = $18/unit 11/ Sales = 70,000 units * = $560,000 Production cost per unit = 6.00 + 90,000/75,000 = $7.2 / unit Production cost = 75,000 * 7.2 = $540,000 Closing inventory = ( 75,000 – 70,000 ) * 7.2 = $36,000 Cost of sales = 540,000 – 36,000 = $504,000 Gross profit = 560,000 – 504,000 = $56,000 Selling and Administrative cost = 70,000*0.2 + 22,500 = $36,500 Profit = 56,000 – 36,500 = $19,500 12/ Sales = 10,000 * 10 = 100,000 Cost of sales : - Opening inventory = * = - Variable production cost = 20,000 * = 120,000 - Closing inventory = ( 20,000 – 10,000 ) * = 60,000 => Variable cost of sales = + 120,000 – 60,000 = 60,000 Variable selling and Administrative cost = Contribution = 100,000 – 60,000 = 40,000 Fixed cost = 45,000 Profit = 40,000 – 45,000 = (5,000) Sales = 15,000 * 10 = 150,000 Cost of sales : - Opening inventory = * = - Variable production cost = 20,000 * = 120,000 - Closing inventory = ( 20,000 – 15,000 ) * = 30,000 => Variable cost of sales = + 120,000 – 30,000 = 90,000 Variable selling and Administrative cost = Contribution = 150,000 – 90,000 = 60,000 Fixed cost = 45,000 Profit = 60,000 – 45,000 = 15,000 Sales = 20,000 * 10 = 100,000 100,000 120,000 60,000 60,000 40,000 45,000 (5,000) 150,000 120,000 30,000 90,000 60,000 45,000 15,000 200,000 Cost of sales : - Opening inventory = * = - Variable production cost = 20,000 * = 120,000 - Closing inventory = ( 20,000 – 20,000 ) * = => Variable cost of sales = + 120,000 – = 120,000 Variable selling and Administrative cost = Contribution = 200,000 – 120,000 = 80,000 Fixed cost = 45,000 Profit = 80,000 – 45,000 = 35,000 120,000 120,000 80,000 45,000 35,000 13/ The Loo : Variable production cost = Variable material + Variable labour + Variable production overhead = + + = $14/unit Sales = 20 * 10,000 = 200,000 Cost of sales : - Opening inventory = * 14 = - Variable production cost : + Variable material = 15,000 * = 120,000 + Variable labour = 15,000 * = 60,000 + Variable produdction overhead = 15,000*2 = 30,000 - Closing inventory = ( 15,000 – 10,000 ) * 14 = 70,000 => Variable cost of sales = + 120,000 + 60,000 + 30,000 – 70,000 = 140,000 200,000 120,000 60,000 30,000 70,000 140,000 10 Standard / Budgeted 1unit = 10 Kg/unit 1Kg = $10/Kg 1unit = $100/unit Actual Product : 1,000 units = 11,700 kg = $98,600 1unit = 11.7 Kg/unit 1Kg = 98,600/11,700 $/Kg 1unit = $98.6/unit a) The direct material total variance : The number of product (Actual) x Direct material per unit (Budgeted) = 1,000 units x $100/unit = $100,000 The number of product (Actual) x Direct material per unit (Acutal) = 1,000 units x $98.6/unit = $98,600 => The direct total variance = $1,400/unit (F) b) The direct material price variance : The number of Kilogram (Actual) x Direct material per kilograms (Budgeted) = 11,700 Kg x $10/kg = $117,000 The number of Kilogram (Actual) x Direct material per kilograms (Actual) = 11,700 Kg x $98,600/11,700 Kg = $98,600 => The direct material price variance = $18,400/unit (F) c) The direct material usage variance : The number of product (Actual) x The number of kilograms per unit (Budgeted) = 1,000 units x 10Kg/unit = 10,000 Kg The number of product (Actual) x The number of kilograms per unit (Actual) = 1,000 units x 11.7Kg/unit = 11,700 Kg => Usage variance in Kilograms = 1,700 Kg (A) x Standard rate per Kilograms : $10/kg => The direct material usage variance = $17,000/unit (A) 20 2/ Standard / Budgeted 1unit = LH/unit 1LH = $5/LH 1unit = $10/unit Actual Product : 1,000 units = 2,300 LH = $8,900 1unit = 2.3 LH/unit 1LH = (8,900/2,300) $/LH 1unit = $8.9/unit a) The direct labor total variance : The number of product (Actual) x Direct labor hours per unit (Budgeted) = 1,000 units x $10/unit = $10,000 The number of product (Actual) x Direct labor hours per unit (Actual) = 1,000 units x $8.9/unit = $8,900 => The direct labor total variance = $1,100 / unit (F) b) The direct labor rate variance The number of labor hours (Actual) x Direct labor per labor hours (Budgeted) = 2,300 labor hours x $5/labor hours = $11,500 The number of labor hours (Actual) x Direct labor per labor hours (Actual) = 2,300 labor hours x $ (8,900/2,300) labor hours = $8,000 => The direct labor rate variance = $2,600 / unit (F) c) The direct labor efficience variance The number of product (Actual) x The number of labor hours per unit (Budgeted) 21 = 1,000 units x labor hours / unit = 2,000 labor hours The number of product (Actual) x The number of labor hours per unit (Actual) = 1,000 units x 2.3 labor hours / unit = 2,300 labor hours => Efficience variance in labor hours = 300 labor hours (A) x Standard rate per labor hours : $5 / labor hours => The direct labor efficience variance = $1,500 / unit (A) 3/ Standard / Budgeted 1unit = MH/unit 1MH = $1.5/MH 1unit = $3/unit Actual Product : 400 units = 760 MH = $1,230 1unit = 1.9 MH/unit 1MH = (1,230/760) $/MH 1unit = (1,230/400) $/unit a) The variable overhead toal variance The number of product (Actual) x Variable overhead per unit (Budgeted) = 400 units x $3/unit = $1,200 The number of product (Actual) x Variable overhead per unit (Actual) = 400 units x (1,230/400) $/unit = $1,230 => The variable overhead total variance = $30/unit (A) b) The variable production overhead expenditure variance 22 The number of machine hours (Acutal) x Variable overhead per MH (Budgeted) = 760 machine hours x $1.5/MH = $1,140 The number of machine hours (Actual) x Variable overhead per MH (Actual) = 760 machine hours x (1,230/760) $/MH = $1,230 => The variable production overhead expenditure variance = $90/unit () c) The variable production overhead efficiency variance The number of product (Actual) x The number of MH per unit (Budgeted) = 400 units x 2MH/unit = 800 machine hours The number of product (Actual) x The number of MH per unit (Actual) = 400 units x 1.9MH/unit = 760 machine hours => Efficiency variance per Machine hours = 40 machine hours (F) x Standard rate per machine hours : $1.5/MH => The variable production overhead efficiency variance = $60/unit (F) 1/ $3,750 (Adverse) Price : Dùng số lượng mua , Không dùng số lượng sử dụng Standard / Budgeted 1unit = Kg/unit 1Kg = $5/Kg 1unit = $20/unit Actual Product : 2,500 unit = 25,000kg = $128,750 1unit = 10Kg/unit 1Kg = $5.15/Kg 1unit = $51.5/unit The number of Kg (Actual) x Direct material per Kg (Budgeted) = 25,000 kg x $5/kg = $125,000 23 The number of Kg (Actual) x Direct material per Kg (Actual) = 25,000 kg x $5.15/kg = 128,750 => The direct material price varince = $3,750 (Adverse) 2/ $4,000 hours The number of labor hours (Actual) x Direct labor per unit (Budgeted) =A x $10/labor hours The number of labor hours (Actual) x Direct labor per unit (Actual) = $39,550 => The direct labor rate variance = $450 (F) => A = 4,000 3/ $58.5 Favorable The wage rate variance = ( SR – AR ) * AH = ( 5.40 – 4.95 ) * 130 = $58.50 (F) 4/ $7.36 Favorable 24 The total labor variance = ( SH * SR ) – ( AH * AR ) = ( 64.5 * 4.15 ) – ( 61.25 * 4.25 ) = $7.36 (F) 5/ 120,000Kg The number of product (Actual) x The number of Kg per unit (Budgeted) = 10,000 x 10 = 100,000 Kg The number of product (Actual) x The number of Kg per unit (Actual) = 10,000 x X = Y => Usage variance in Kg = Z (A) x Standard rate per Kg : $1.5/unit => Usage variance = 30,000 (A) => Z = 20,000 => Y = 120,000 => Direct materal = 120,000 Kg 6/ $7.6 Adverse 25 7/ $4 Favorable 8/ $8.4 (F) 9/ $5,000 (A) = ( SH – AH ) * SR = ( 1,000 – 1,500 ) * 10 = $5,000 (A) 10/ $2,576 (A) 26 The number of product (Actual) x Variable P.O.H per unit (Actual) = 1,120 x (10,976/1,120) = $10,976 The number of product (Budgeted) x Variable P.O.H per unit (Budgeted) = 1,120 x (7,800/1,040) = $8,400 => The variable P.OH total variance = $2,576 (A) 11/ $23.75 (A) 12/ $6,400 (A) The number of labor hours (Actual) x Direct labor hours per unit (Budgeted) = 6,400 hours x $14/hour = $89,600 The number of labor hours (Actual) x Direct labor hours per unit (Actual) 27 = 6,400 hours x $15/hour = $96,000 => The direct labor rate variance = $6,400 (A) 13/ $2,000 (F) Rate : Lấy số lượng mua, không lấy số lượng sử dụng The number of feet wood (Actual) x Direct material per feet wood (Budgeted) = 50,000 feet wood x $0.60/feet wood = $30,000 The number of feet wood (Actual) x Direct material per feet wood (Actual) = 50,000 feet wood x $0.56/feet wood = $28,000 => The direct material price variance = $2,000 (F) 14/ $750 (A) Selling price (Budgeted) = Sales value / sales unit = 48,000 / 4,000 = $12/unit Cost selling (Budgeted) = Total cost / sales unit = 28,000 / 4,000 = $7/unit The sales volume variance = ( Sales unit Budgeted – Sales unit Actual ) * ( Selling price – Cost selling ) = ( 4,000 – 3,850 ) * ( 12 – ) 28 = $750 (A) 15/ $1,250 (F) The number of product (Actual) x The number of Kg per unit (Budgeted) = 5,000 x = 20,000 Kg The number of product (Actual) x The number of Kg per unit (Actual) = 5,000 x 3.95 = 19,750 Kg => Usage variance in Kg = 250 kg (F) x Standard rate per Kg : $5/kg => The direct material usage variance = $1,250 (F) 16/ a) Standard / Budgeted Product : 2,200 units = $110,000 Actual Product : 2,000 units = $110,000 1unit = $50/unit 1unit = $55/unit The number of product (Actual) x Direct material per unit (Budgeted) 29 = 2,000 units x $50/unit = $100,000 The number of product (Actual) x Direct material per unit (Actual) = 2,200 units x $55/unit = $110,000 => The total direct material variance = $10,000 (Adverse) b) Standard / Budgeted Product : 2,200 units = $286,000 Actual Product : 2,000 units = $280,000 1unit = $130/unit 1unit = $140/unit The number of product (Actual) x Direct labor per unit (Budgeted) = 2,000 units x $130/unit = $260,000 The number of product (Actual) x Direct labor per unit (Actual) = 2,200 units x $140/unit = $280,000 => The total direct labor variance = $20,000 (Adverse) 17/ a) Standard / Budgeted Product : 1,200 units Actual Product : 1,320 units = 5,200 labor hours 30 1unit = labor hours/unit 1labor hours = $10/labor hours 1unit = $40/unit 1unit = (5,200/1,320) labor hours/unit 1labor hours = (X/5,200) $/labor hours 1unit = (X/1,320) $/unit The number of product (Actual) x The number of labour hours per unit (Budgeted) = 1,320 unit x labor hours/unit = 5,280 labor hours The number of product (Actual) x The number of labor hours per unit (Actual) = 1,320 unit x (5,200/1,320) = 5,200 labor hours => Efficience variance in labor hours = 80 labor hours (F) x Standard rate per labor hours : $10/labor hours => The direct labor efficiency variance = $800/unit (F) b) Standard / Budgeted Actual Product 1,200 units Product 1,320 units = 5,100 m 1unit = 4m 1unit = (5,100/1,320)m 1m = $6 1m = (X/5,100) 1unit = $24 1unit = (X/1,320) The number of product (Actual) x Direct material per unit (Budgeted) = 1,320 x $24 = $31,680/unit The number of product (Actual) x Direct material per unit (Actual) = 1,320 x $(X/1,320) = $X/unit The total material variance = $2,200 (A) => X = $33,880 The number of m (Actual) x Direct material per m (Budgeted) = 5,100 x = $30,600 The number of m (Actual) x Direct material per m (Actual) = 5,100 x (33,880/5,100) = $33,880 => The direct material price variance = $3,280 (A) 31 a) 32 b) 33 34