6. The concept of controlling
16. Profit centers: planning and accounting
Task 6
The purpose of the task: Applying the method of «direct-costing» to solve the problem.
With this construction account clearly shows the contribution and formatting gross profit making each product. Accordingly, what products covers some of the fixed costs. Take directorate for the decision to withdraw or continue the production of the product A.
Conditions tasks:
The company produces three types of products, which includes the following data (Table. 1).
Total costs are divided into fixed and variable ratio of 1: 2.
Management of the company decided that the product A is unprofitable, since it gives the smallest profit, but because it and should be removed from production. Is this decision, and what other factors should be taken into account when making decisions?
Target 16
Calculation of deviation labor costs by "standard cost".
The purpose of the task: to calculate the deviation of labor costs and to identify the factors of their occurrence.
Conditions tasks:
According to the budget standard costs, on sales of 8 units. finished products labor costs of production workers make up 2000 rubles. Standard production time is 200ch., And the standard wage rate -10 rubles.
In fact, during the reporting period sales of 6 units. finished products, and the labor costs of production workers accounted for 2 160 rubles., the actual production time - 180 hours., and the actual wage rate -12 rubles.
Calculate the deviation of labor costs for the period.