会计·第21ç« ä&fr

会计·第21ç« ä&fr

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Unformatted text preview: 2 èÄ ¸ª* üÔ 1š 2š 3 42 57 6 7š 8Ÿ 97 10 7 11 — 12 ž 13 7 14 15 7 16 17 18 2 19 2 20 21 22 23 2 24 25 26 • 27 28 2 29 30 31 œ 32 – 33 g 34 35 @ 7 @ ·2 21 2 ~~è Ä ¸ ª * ~~~2 Š Š ‹ @ á ‹ Š Š á á Š Š á @ @ @ 7 7 Š E @ @ 7 @ @ @ 7 @ @‹ E ‹ @ ‹ 1 Š Š ƒÞïËJ+ @‹ @‹ E p‹ E E E 1 ÿ‰ 1 E ð 7 E 7 @ @ E 7 E @ ‹ `‰ @ @ ‹ ‹ Š E @ @ ‹ E E 1 @ 1 @ ‹ 7 E 7 @ @ 9 E ‹ ‹ E @ @ 1 1 7 @ E @ @ ‹ ‹ ‹ á E E @ @ @‹ 1 1 7 @ ‹ E 7 @ ‹ E @ 7 @ d @ E % ´ È % ´ E E È J + 1 J + 1 1 @ @ ¤ 7 7 @ @ ‹ ‹ E E @ @ & K ¤ 7 @ % % E E E ´ ´ È È J J + + µ º @ @ ‹ % ´ È E @ J 1 E 1 @ + ¦ 7 @ @ @ ‹ @ ‹ 7 E @ • E @ @ ‹ ‹ ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! 36 2 37 38 7 39 407 41 7 42 43 œ 44 7 45 46 2 47 p ‹ E 48 49 7 50 51 52 7 53 7 54 • 55 ñ 1 56 ! 57 • 58 59 2 607 7 @ @ á%´ÈJ+ @ ‹ ‹ E á E á @ á @ 7 @ à‰ @ @ @ ‹ ‹ á ‹ E á á Š % E p‹ Š @ ‹ @ E p‹ E E E E % E ‹ ‹ Š % ´ E @ È J E E + % % ´ @ È @ 2 J 2 ´ 2 Š 2 @ @ È J + + @ ° ‹ E 7 7 Á 7 @ @ @ Ï @ 7 ‹ E Ô¸ª* 7 © 7 7 + © @ ÿ‰ E 2 @ @ @ ‹ ÿ‰ E E 7 E ð ð @ ‚ E E @ ‹ E ‹ ` E E ` Á @ @ (! )! @ ¾ •Ô¸ª* @ ‹ ï‰ E P‰ E 2 ´ È J + 2 2 % ´ È J ´ È J + ƒÞïËJ+ ƒÞïËJ+ 7 á%´ÈJ+ Question 1: Score 5/5 Your response Quick Study 21-5: Investment center analysis L.O. A1 Compute return on assets for each of these Best Buy divisions (each is an investment center). (Round your answers to 1 decimal place, e.g.1234 as 12.3. Omit the "%" sign in your response.) Investment Center Cameras and camcorders Phones and communications Computers and accessories Net Income $4,500,000 1,500,000 800,000 Average Assets $20,000,000 12,500,000 10,000,000 Return on Assets 22.5 (33%) % 12 (33%) % 8 (33%) % Question 2: Score 5/5 Your response Quick Study 21-6: Computing residual income L.O. A1 Investment Center Cameras and camcorders Phones and communications Computers and accessories Assume a target income of 12% of average invested assets. Required: Compute residual income for each of Best Buy's divisions. (Negative amount should be indicated by a minus sign. Leave no cells blank - be certain to enter "0" wherever required. Omit the "$" sign in your response.) Cameras & Camcorders Residual income (loss) $ Phones & Communication $ Computers & Accessories $ Net Income $ 4,500,00 0 1,500,00 0 800,000 Average Assets $ 20,000,00 0 12,500,00 0 10,000,00 0 2,100,000 (33%) 0 (33%) -400,000 (33%) Question 3: Score 20/20 Your response Problem 21-2A: Activity-based costing L.O. P2 Health Co-op is an outpatient surgical clinic that was profitable for many years, but Medicare has cut its reimbursements by as much as 40%. As a result, the clinic wants to better understand its costs. It decides to prepare an activity-based cost analysis, including an estimate of the average cost of both general surgery and orthopedic surgery. The clinic's three cost centers and their cost drivers follow: Cost Center Professional salaries Patient services and supplies Building cost Cost Driver Professional hours Number of patients Square feet The two main surgical units and their related data follow: Service General surgery Orthopedic surgery Requirement 1: Compute the cost per cost driver for each of the three cost centers. (Omit the "$" sign in your response.) Cost Center Professional salaries Patient services & supplies Building cost $ $ $ Cost Driver Cost per Driver hours patients sq. ft. $ $ $ Hours 2,500 7,500 Square Feet 600 900 Patients 400 200 $ Cost 1,600,00 0 27,000 150,000 Driver Quantity 10,000 600 1,500 1,600,000 (11%) 27,000 (11%) 150,000 (11%) 10,000 (11%) 600 (11%) 1,500 (11%) 160 (11% ) per hour per patient per sq. ft. 45 (11%) 100 (11% ) Your response Requirement 2: Use the results from requirement 1 to allocate costs from each of the three cost centers to both the general surgery and the orthopedic surgery units. Compute total cost and average cost per patient for both the general surgery and the orthopedic surgery units. (Round your answers to the nearest dollar amount. Omit the "$" sign in your response. ) GENERAL SURGERY Cost Driver Professional salaries Patient services & supplies Building cost Total Average cost per patient Cost per Driver Unit $ Allocated Cost $ 2,500 (5%) hours 600 (5%) sq. ft. 160 (5%) per hr. 45 (5%) per patient 100 (5%) per sq. ft. 400000 (5%) 18000 (5%) 60000 (5%) 400 (5%) patients $ $ $ $ 478000 (5%) 1195 (5%) ORTHOPEDIC SURGERY Cost Driver Professional salaries Patient services & supplies Building cost Total Average cost per patient Cost per Driver Unit $ Allocated Cost $ 7,500 (5%) hours 900 (5%) sq. ft. 160 (5%) per hr. 100 (5%) per sq. ft. 1200000 (5%) 9000 (5%) 90000 (5%) 200 (5%) patients $ 45 (5%) per patient $ $ $ 1299000 (5%) 6495 (5%) ...
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