高級管理會計PPT學(xué)習(xí)教案

1、會計學(xué)1高級管理會計高級管理會計第1頁/共43頁第2頁/共43頁第3頁/共43頁第4頁/共43頁第5頁/共43頁第6頁/共43頁1 train with 3 locomotives1 locomotive1 locomotive Locomotive capacity: 30 cars Passenger cars are rented per six-months periods (this is the commitment period for the time schedule) freight cars belonging to other railroads are hauled第

2、7頁/共43頁Cost typeCost elementvariable nameHead office-relatedGeneral$25 000 000 per yearpassenger business-related$15 000 000 per yearfreight business-related$10 000 000 per yearRoadbed-relatedDepreciation$80 000 000 per yearMaintenance $600 per trip+ $20 per car per tripStation-relatedLarge size Dep

3、reciation$10 000 000 per year Other$2 per passengermedium size Depreciation$5 000 000 per year Other$3 per passengersmall size Depreciation$2 500 000 per year Other$5 per passengerTrain-relatedminimal locomotive capacity$10 000 000 per yeartrip costs$10 000 per trippassenger car capacity cost$50 000

4、 per six-monthperiod per 80 seatcapacityhauling cost$500 per trip per carpassenger cost$10 per passenger第8頁/共43頁公式（1）第9頁/共43頁第10頁/共43頁第11頁/共43頁第12頁/共43頁第13頁/共43頁第14頁/共43頁第15頁/共43頁第16頁/共43頁第17頁/共43頁第18頁/共43頁第19頁/共43頁第20頁/共43頁第21頁/共43頁第22頁/共43頁第23頁/共43頁第24頁/共43頁第25頁/共43頁成本類型客運成本貨運成本間接成本合計公司總部相關(guān)成本 一般 與

5、客運相關(guān)成本 與貨運相關(guān)成本15 000 00010 000 00025 000 00025 000 00015 000 00010 000 000路基相關(guān)成本 折舊 每次維修成本 客運維修費用 貨運維費用 2 724 800 20/節(jié)80 000 000 1 809 60080 000 000 1 809 600 2 724 800 20/節(jié)車站相關(guān)成本 折舊 其他 3/人次10 000 00010 000 000 3/人次火車相關(guān)成本 機(jī)車租賃 旅行成本 車廂租金 客運車廂拖掛成本 貨運車廂拖掛成本 乘客成本 6 000 00068 120 000 10/人次 500/節(jié)10 000 00

6、030 160 00010 000 00030 160 000 6 000 00068 120 000 500/節(jié) 10/人次第26頁/共43頁總生產(chǎn)能力成本使用的生產(chǎn)能力成本閑置生產(chǎn)能力成本3 000 0002 000 0001 000 000第27頁/共43頁第28頁/共43頁第29頁/共43頁SpreaDataPassengerFreightCommonTotalPrice per unit of service ($)401000No. of trips each weekday10No. of trips each weekend day4No. of cars on each we

7、ekday train5025No. of cars on each weekend train1520no. of locomotives per train3no. of additional locomotives2no. of passenger cars rented60load factor75%100%Roadbed maintenance cost per locomotive trip200per car trip2020Station-related cost per passenger3Leasing costs per locomotive2.000.000Rental

8、 cost per passenger car100.000Fuel and salaries per train10.000Hauling cost per car500500Train-related cost per passenger10Resultsno. of trains3.016no. of car trips136.24073.320Passengers carried/ no. of freight cars hauled8.174.40073.320DetailsRevenues326.976.000 73.320.000400.296.000Head office co

9、sts15.000.000 10.000.00025.000.00050.000.000Roadbed-related depreciation80.000.00080.000.000Roadbed-related maintenance2.724.8001.466.4001.809.6006.000.800Station-related depreciation10.000.00010.000.000Station-related other costs24.523.20024.523.200Train-related locomotive costs10.000.00010.000.000

10、Train-related fuel and salaries30.160.00030.160.000Passenger car rental6.000.0006.000.000Train-related other costs68.120.000 36.660.000104.780.000Passenger costs81.744.00081.744.000Total cost198.112.000 48.126.400 156.969.600 403.208.000Segment margin / system profit128.864.000 25.193.600-2.912.000

11、第30頁/共43頁第31頁/共43頁第32頁/共43頁的商人，在這期間商人搭乘飛機(jī)的票價、關(guān)稅將提高，用來降低這個時間段的客流量。公司認(rèn)為，如果商務(wù)往來時間內(nèi)旅客的票價為100美元，而其余時間為60美元，將會使兩段時間區(qū)間內(nèi)的旅客流量大體平衡。第33頁/共43頁n本大約是5美元，它包括檢票、代辦人傭金和行李托運。食品與飲料服務(wù)成本大約為每位旅客10美元（這在商務(wù)時間內(nèi)免費為顧客提供）。航空公司希望在非商業(yè)時間內(nèi)通過征收酒稅費來補(bǔ)償服務(wù)成本。第34頁/共43頁“Red-Die”服務(wù)，它將在午夜離開菲尼克斯，早上6點回來。市場調(diào)查表明，如果票價不高于40美元， “Red-Die”的搭乘率為50%，

12、班機(jī)運行費將不變，但每周會增加1萬美元的廣告費，并負(fù)擔(dān)食品飲料費用。如果市場調(diào)查是正確的，管理部門想知道保持損益平衡的最低票價是多少。第35頁/共43頁辦理乘客手續(xù)成本: $5 per passengerfood and beverage $10 per passenger on business flights0 otherwise$2700第36頁/共43頁bbttbxb第37頁/共43頁6) $5 2 -processing cost per passenger per one-way flight = $5, therefore twice for one flight backand forth7) $10 2 -similar to 6) for the food and beverage cost on bus