参考解答
420***102
2024-11-15 08:23:46
答案：
1.利用作业成本法计算的两种产品的制造费用
一个是550，一个是300
两种产品计算法下X、Y产品总成本与单位成本
几个数分别是：433， 450，1.73 ，l.8
(2)与传统成本核算法相比，作业成本法因其“相关性”提高而大大提升成本信息的精确度，从而有利于企业利用成本信息进行管理决策。或者具体地说，传统成本核算系统的一个最主要缺陷就在于常常少计复杂的、低产量产品的成本，而多计高产量产品的成本，从而使成本信息不真实、不相关，并导致存货计价不淮确、产品线决策不正确、资源分配的不合理、产品定价不符合实际等，并最终以错误的战略视角和错误识别的关键成功因素而使企业失去竞争优势。
2.(1)X产品单位目标成本= 1.85 -0.22= 1.65 (万元)
Y产品单位目标成本=1.92-0.25 = 1.67 (万元)
(2)竞争性价格的确定需要综合考虑以下三个因素：①可接受价格;②竞争对手分析;③目标市场份额。
3.应重点加强Y产品的成本管控。
理由：Y产品作业成本法价格高于传统成本核算法，并且两种方法计算的单位成本差异较大。
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