Graph and Calculations Accounting
Ex_01
Inputs:
X-rays
Ultrasound
CT Scan
MRI
Total
Technicians labor
71,780
126,880
192,240
138,060
528,960
Depreciation
36,636
211,456
449,852
860,064
1,558,008
ORDER A PLAGIARISM – FREE PAPER NOW
Materials
26,705
19,688
29,982
47,840
124,215
Administration
26,400
Maintenance
297,540
Sanitation
314,868
Utilities
133,086
Total
135,121
358,024
672,074
1,045,964
2,983,077
Number of procedures
3,744
4,708
2,809
2,239
Minutes to clean after each procedure
10
15
20
30
Minutes for each procedure
15
20
30
35
For the traditional calculation, the cost driver is Technicians labor
For ABC, the cost drivers are:
ABC Cost driver
Administration
Number of procedures
Maintenance
Depreciation
Sanitation
Total cleaning time
Utilities
Total procedure time
Answers:
X-rays
Ultrasound
CT Scan
MRI
Cost price for the procedure, following traditional costing
Cost price for the procedure, following ABC. Graph and Calculations Accounting
(use 2 decimals)
Main advantage/disadvantage:
Advantage traditional
Advantage ABC
Disadvantage traditional
Disadvantage ABC
When do you use ABC? Link your answer to this case.
Explain and comment your findings. What is your conclusion?
Do your additional calculations below the last red line:
Ex_02
Inputs:
Job, number of pieces
25000
Budgeted usage
Bugeted price
Real usage
Real price
Glass fibers
5.4
kg/unit
17.0
€/kg
6.1
kg/unit
19.8
€/kg
Binder
27.7
kg/unit
12.2
€/kg
23.9
kg/unit
13.4
€/kg
Filler
6.2
kg/unit
3.8
€/kg
6.5
kg/unit
3.4
€/kg
Work
30.0
minutes/unit
30.0
€/hr
29.0
minutes/unit
33.0
€/hr
Answers:
QuantVar
PriceVar
Budgeted Cost
RealCost
Glass fibres
Binder
Filler
Work
Total
Total variance
QuantVar
PriceVar
Budgeted Cost
RealCost
Total per piece
Total variance per piece
Do your additional calculations below the last red line: Graph and Calculations Accounting
Ex_03
Inputs:
Min value x-axis for graph
0
Max value x-axis for graph
20,000
Variable cost
€/piece
20.70
Fixed costs
€
85,000
Sales price
€/piece
32.40
New investment
€
140,000
New variable cost
€/piece
10.70
Working point
pieces
17,000
Answers:
Contribution margin per piece
Contribution margin per piece after investment
BEP
BEP after investment
GoNoGo point for the investment. Graph and Calculations Accounting
Safety margin
Safety margin after investment
What is the additional profit (+) or loss (-) at the working point, generated by the investment?
The sales price for which, at the working point, and for the new situation, profit becomes zero
Should we do the investment?
Why?
Put your CVP graph here
Do your additional calculations below the last red line: Graph and Calculations Accounting
