المحاسب الإداري المعتمد الجزء 1 F. Technology and Analytics

A production-system pilot and divisional prices

Caldrin Sensor Systems

6 أسئلة 11 نقطة اختيار واحد · اختيار متعدد · إدخال رقمي · ملء الفراغات · مطابقة

تشمل أيضاً C. Performance Management D. Cost Management E. Internal Controls

حالات تدريبية أصلية من إعداد صرح. ليست أسئلة من امتحانات IMA، ويخضع تصحيحها لسياسة صرح الخاصة، وهي تختلف عن سياسة الامتحان الرسمي.

الحالة

Caldrin Sensor Systems makes industrial controller modules. Its Components Division manufactures modules, and its Assembly Division can buy modules either internally or from an independent supplier. The company is piloting a new manufacturing and accounting system to support production scheduling, inventory valuation, and management reporting.

The pilot uses the following costs per module at normal production capacity:

Cost	USD per module
Direct materials	42
Direct labor, variable with output	28
Variable manufacturing overhead	18
Fixed manufacturing overhead allocated at normal capacity	12
Variable selling and administration	9
Fixed selling and administration allocation	6

For the upcoming quarter, Components has enough otherwise idle capacity to supply all modules requested by Assembly. Internal production would not displace outside sales or require any additional fixed cost. Internal transfers require special packing that costs Components an additional $2 per module; the listed selling and administration costs do not arise from an internal transfer. Assembly can instead buy an equivalent module from an outside supplier for an all-inclusive delivered price of $116. An internally sourced module requires an additional $3 inspection cost at Assembly that an outside purchase does not require.

Divisional managers are evaluated on their own operating income. The pilot will present internal transfer alternatives for a management decision; it does not determine statutory prices or tax outcomes.

الافتراضات

Apply U.S. GAAP absorption-costing principles to inventory; production is at normal capacity with no abnormal waste or idle-capacity adjustment.
All modules are identical in quality and suitability regardless of supplier.
For the transfer decision, all listed variable production costs are incremental; fixed manufacturing cost is unchanged and there is no opportunity cost from lost outside sales.
The $2 special packing and $3 additional inspection apply only to internal transfers. Outside supplier price of $116 includes all costs Assembly would otherwise incur to acquire the outside module.
Ignore taxes, tariffs, currency movements, and any legal transfer-pricing requirements; analyze internal managerial incentives only.
For information-system classification, purchasing raw materials belongs to the expenditure cycle and delivering finished goods to customers belongs to the revenue/distribution process. Production cost accumulation belongs to the production cycle.

المهارات التي تغطيها هذه الحالة

Identify production-cycle information activities
Distinguish variable and absorption costing
Design input validation
Compute divisional transfer-price bounds
Distinguish transfer-price methods