Cost Accounting (15th Edition)
15th Edition
ISBN: 9780133428704
Author: Charles T. Horngren, Srikant M. Datar, Madhav V. Rajan
Publisher: PEARSON
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Question
Chapter 19, Problem 19.26E
1.
To determine
To compute: Manufacturing cycle efficiency
Given information:
Inspection time for 2012 is 4.
Process time for 2012 is 8.
Move time for 2012 is 4.
Order receiving time for 2012 is 15.
Machine setup time for 2012 is 13.
Inspection time for 2013 is 2.
Process time for 2013 is 8.
Move time for 2013 is 4.
Order receiving time for 2013 is 14.
Machine setup time for 2013 is 12.
Calculated values,
Manufacturing time for 2012 is 12.
Manufacturing cycle time for 2012 is 25.
Manufacturing time for 2013 is 10.
Manufacturing cycle time for 2013 is 22.
2.
a.
To determine
To compute: Percentage of goods returned
Given information:
Units of finished goods shipped in 2012 are 28,480 units.
Number of units returned in 2012 is 750 units.
Units of finished goods shipped in 2013 are 33,668 units.
Number of units returned in 2013 is 915 units.
b.
To determine
To compute: Defective units reworked as a percentage of units shipped.
Given information:
Units of finished goods shipped in 2012 are 28,480 units.
Number of defective units reworked in 2012 is 2,200 units.
Units of finished goods shipped in 2013 are 33,668 units.
Number of defective units reworked in 2013 is 1,640 units.
c.
To determine
To compute: Percentage of on-time deliveries.
Given information:
Units of finished goods shipped in 2012 are 28,480 units.
Number of units delivered on time in 2012 is 24,820 units.
Units of finished goods shipped in 2013 are 33,668 units.
Number of units delivered on time in 2013 is 29,935 units
d.
To determine
To compute: Percentage of hours spent by each employee in quality training.
Given information:
Average total hours worked per employee in 2012 are 2,000 hours.
Annual hours spent on quality training per employee in 2012 is 38 hours.
Average total hours worked per employee in 2013 are 2,000 hours.
Annual hours spent on quality training per employee in 2013 is 44 hours.
3.
To determine
To evaluate: Management’s performance on quality and timeliness.
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Chapter 19 Solutions
Cost Accounting (15th Edition)
Ch. 19 - Describe two benefits of improving quality.Ch. 19 - Prob. 19.2QCh. 19 - Name two items classified as prevention costs.Ch. 19 - Give two examples of appraisal costs.Ch. 19 - Distinguish between internal failure costs and...Ch. 19 - Describe three methods that companies use to...Ch. 19 - Companies should focus on financial measures of...Ch. 19 - Give two examples of nonfinancial measures of...Ch. 19 - Give two examples of nonfinancial measures of...Ch. 19 - When evaluating alternative ways to improve...
Ch. 19 - Distinguish between customer-response time and...Ch. 19 - Prob. 19.12QCh. 19 - Give two reasons why delays occur.Ch. 19 - Companies should always make and sell all products...Ch. 19 - Prob. 19.15QCh. 19 - Prob. 19.16ECh. 19 - Prob. 19.17ECh. 19 - Prob. 19.18ECh. 19 - Prob. 19.19ECh. 19 - Prob. 19.20ECh. 19 - Prob. 19.21ECh. 19 - Prob. 19.22ECh. 19 - Prob. 19.23ECh. 19 - Prob. 19.24ECh. 19 - Prob. 19.25ECh. 19 - Prob. 19.26ECh. 19 - Prob. 19.27PCh. 19 - Prob. 19.28PCh. 19 - Prob. 19.29PCh. 19 - Prob. 19.30PCh. 19 - Prob. 19.31PCh. 19 - Prob. 19.32PCh. 19 - Prob. 19.33PCh. 19 - Prob. 19.34PCh. 19 - Prob. 19.35PCh. 19 - Prob. 19.36P
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