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3 years ago

Qual a origem da contabilidade de custos, e porque ela surgiu como uma função gerencial principalmente nas indústrias?

Business

1 answer:

hodyreva [135]3 years ago

5 0

Answer:

Revolução Industrial do Século XVIII. Porque as informações por ela coletadas passou a ser vista como essenciais na tomada de decisão das empresas.

Explanation:

A origem da Contabilidade de Custos ou <em>Contabilidade Industrial</em> remonta à necessidade das empresas industriais que transformam matéria prima em produtos, em plena Revolução Industrial desde o Século XVIII apurar melhor o seus custo de produção em larga escala.

Como a Contabilidade de Custos reune procedimentos contábeis e extracontábeis nesse apuração, As informações geradas pelos processos da Contabilidade de Custos levou-a a cada vez mais a ser vista como auxiliar no processo de tomada de decisões, assumindo assim funções gerenciais.

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On March 1, Retro Inc. reported a balance in Supplies onf $200. During March, the company purchased supplies for $950 and consum

-BARSIC- [3]

Answer:

stockholer's equity will be overstated by $800.

Explanation:

The adjustment required is to record $800 of supplies used as an expense, hence, by carrying out the adjustment, net income is overstated by $800 so also retained earnings and shareholders' equity.

In other words,the balance that would be left in supplies is opening balance of $200 plus purchase of supplies which is $950 minus the supplies used.

balance of supplies=$200+$950-$800=$350

Option B is wrong the balance expected is $350 and the balance without adjustment is $200,that is $150 understatement not $350

4 0

3 years ago

A 4.75 percent coupon municipal bond has 20 years left to maturity and has a price quote of 101.30. The bond can be called in ei

Vladimir79 [104]

Answer:

Answer is given below.

Explanation:

Par value of bond = $ 5000

Coupon rate = 4.75% * 6 / 12 = 2.375% Per period

Term = 20Years *2 = 40 Periods

Current price of bond = Par value * 101.30% = $5,000 * 101.30% = $5,065

Callable price = Par value + Call premium = $5,000 + $5,000 * 4.75% = S5,237.5

Callableterm = 8 Years * 2 = 16 Periods

Couponamountperperiod =Parvalue • Couponrate = $5000*2.375% = $118.75

Current yield = Coupon amount /Current price = $118.75/$5,065 = 0.023445212 = 2.345%Per period Rounded)

Currentyield = 2.345%Perperiod *2 = 4.69%Perannum

YTM = [Coupon amount + (Maturity value - Current price ) / Term] / [(Current price + Maturity value ) /2]

= [$118.75+($5,000-$5,065)/40]/[($5,065+S5,000)/2]

= $117.125 / $5032.5

= 0.023273721 = 2.33%Perperiod

YTM = 2.33% * 2 = 4.66% Per annum

Tax rate = 36%

After tax equivalent yield YTM (1 -Tax rate) = 4.66%(1-36%) = 2.9824% Per annum

Yield to call (YTC) = [Couponamount+(Call price - Current price)/Callable Term/ [(Current price+Call price)/2]

= [$118.75 + ($5,237.5 - $5,065)/16 ] / [($5,065 + $5,237.5)/ 2]

= $129.53125/ $5151.25

= 0.025145596 = 2.515%Per period (Rounded)

YTC = 2.515%2 = 5.03%Per annum (Rounded)

4 0

3 years ago

Read 2 more answers

Massillon Company manufactures two models (X100 and Z300) of its product. Its departmental overhead rates have been determined a

ASHA 777 [7]

Answer:

Correct answer is option d

Overhead cost per unit

Product X100 = $825

Product Z300 = $1400

Explanation:

Overhead cost per unit = (OAR × machine hours/labour hours per unit)

<em>Each product would be charged for overhead in each department using the overhead absorption rate applicable in each department</em>

Overhead cost per unit X100:

($50×15) +($15 × 5) = $825

Overhead cost per unit Z300

($50×25) +($15 × 10) = $1400

4 0

3 years ago

Read 2 more answers

Which of the following is a limitation of a process layout?

ki77a [65]

Answer:

b. It has higher worker skill requirements.

Explanation:

In a process layout or functional layout, all machines and equipment of same functional use or type are placed in a particular and distinct department from machines and equipments of different functional use or type. In simple words, one type of machines are placed in a different space together. For instance, welding machines are together placed in welding department, grinding machines and equipment are placed in grinding department and so on.

Process layout uses the equipments and machines that are already within the process, it just places it differently and no specialized equipment are needed.

Machines and equipments require high and long term investments and the machines and equipments used in process layout are exactly the same.

7 0

4 years ago

Kaitlyn purchased one share of Northwest Energy stock for $200; one year later she sold that share for $400. The inflation rate

Law Incorporation [45]

Answer:

The tax on Kaitlyn's capital gain was $100

Explanation:

In order to calculate the tax on Kaitlyn's capital gain we would have to calculate first the Nominal capital gain as follows:

nominal capital gain=$400 - $200

nominal capital gain= $200

Therefore, tax on Kaitlyn's capital gain= tax percentage×nominal capital gain

=50%×$200

=$100

The tax on Kaitlyn's capital gain was $100

6 0

4 years ago