亨格瑞管理会计英文第15版练习答案01(10)

查尔斯亨格瑞 管理会计 英文版第15版 北京大学出版社 练习答案01

(10 min.)

1. Performance Report

Revenues $330,000 $326,000 $4,000 U Additional sales below budget* Advertising cost 30,000 33,000 New advertising campaign Net

* From the New Products Report, seven new products were added which exceeded the plan to add six. However, the increase in sales was $4,000 less than budgeted

2. Factors that may not have been considered include:

a. Raw material costs for new products may have been higher than budgeted.

b. Customer satisfaction with new products may have been low, resulting in

unanticipated costs of replacement products given to dissatisfied customers.

c. External uncontrollable factors such as increases in operating costs, adverse weather, changes in the overall economy, new competitors entering the market, or key employee turnover may have decreased efficiency.

(5 min.)

1. Line, support 3. Staff, marketing 5. Staff, support

2. Line, marketing 4. Staff, support 6. Line, production