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Authors: Balakrishnan, K;

Reference No: F&A0303 Pages: 1 Published on: 1, January, 1977

Abstract: Deals with a problem in material cost variance. Requires computation of price, mix and yield variances. ... More

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Authors: Balakrishnan, K;

Reference No: F&A0304 Pages: 1 Published on: 1, January, 1977

Abstract: Gives the actual material consumption for two products for two consecutive periods when the actual production also varies. Requires variance analysis, in an adapted way, for two periods. A combination of standards and past actuals are used to assess the current period's performance. ... More

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Authors: Balakrishnan, K;

Reference No: F&A0305 Pages: 1 Published on: 1, January, 1977

Abstract: Presents a problem in labour cost variances. Requires computation of wage rate, labour mix and labour efficiency variances. ... More

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Authors: Balakrishnan, K;

Reference No: F&A0306 Pages: 2 Published on: 1, January, 1977

Abstract: Presents a problem in sales variance analysis. Total sales variance can be analyzed into price, quantity, and mix variances. Raises a special problem concerning quantity variance when the sales department sells more than what is produced. The variances can be worked out in three different units?revenue, profit, and contribution. ... More

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Authors: Balakrishnan, K;

Reference No: F&A0307 Pages: 2 Published on: 1, January, 1977

Abstract: Deals with a problem in overhead cost variance. The excess consumption of steam in a spinning mill has to be analyzed into variances arising from 1) cost of producing steam, 2) hourly rate of supply of steam, 3) number of hours worked, and 4) efficiency of spinning. Requires logic rather than application of standard ... More

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Authors: Balakrishnan, K;

Reference No: F&A0308 Pages: 1 Published on: 1, January, 1977

Abstract: Deals with responsibility accounting. Using concepts of standard costing and variance analysis, the performance of four departments? purchasing, mixing, pellet- making and selling? can be delineated. Class discussion could cover the interdependence of the variances of different responsibility centres. ... More

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Authors: Balakrishnan, K;

Reference No: F&A0309 Pages: 2 Published on: 1, January, 1977

Abstract: This is a comprehensive case in variance analysis covering material, labour and overhead variances. Analysis of variances needs to be followed by assigning responsibility for the variances. ... More

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Authors: Balakrishnan, K;

Reference No: F&A0310 Pages: 3 Published on: 1, January, 1977

Abstract: Gives the breakup of cost of production of sulphuric acid for a medium-scale manufacturer in 1966. Details are given in terms of actual totals for three chosen months, and estimated per unit costs for 1967. Variability of costs are not given. Students are expected to discern the behaviour of costs from ... More

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Authors: Balakrishnan, K;

Reference No: F&A0311 Pages: 4 Published on: 1, January, 1977

Abstract: Describes two furniture companies needing different costing systems. One deals with a few standard models while the other accepts unique jobs. The impact of the two different business strategies on shopfloor management, on the quantity of work-in-process and finished goods, and--more important--on the cost accounting system and related paperwork, is ... More

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Authors: Balakrishnan, K;

Reference No: F&A0312(A) Pages: 3 Published on: 1, January, 1977

Abstract: An introductory problem in process costing, covering four processes and three products. Introduces the concepts of transferred-in costs and equivalent units. Excludes treatment of opening work-in-process and losses. ... More

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Authors: Balakrishnan, K;

Reference No: F&A0312(B) Pages: 3 Published on: 1, January, 1977

Abstract: Gives additional information on losses to correct the accounting treatment followed in Case (A), where losses are ignored. Introduces the concepts of standard loss, abnormal loss, and abnormal gain. Excludes treatment of opening work-in-process. ... More

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Authors: Balakrishnan, K; Jaikumar, V;

Reference No: F&A0314 Pages: 5 Published on: 1, January, 1977

Abstract: Deals with the use of relevant costs for analysis, and managerial decisions, in a joint product situation. Decisions involve choices between 1) alternative processes; 2) alternative uses of by product 3) new and old equipment; and 4) the activities to be pursued or dropped. Cost analysis could cover product line profitabilities and breakeven under ... More

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Authors: Balakrishnan, K; Jaikumar, V;

Reference No: F&A0315(A) Pages: 6 Published on: 1, January, 1978

Abstract: A case in relevant costs and pricing, describing product costing under a full costing system. An accountant suggests improved basis for allocation of fixed/common costs. Relevance of product costs worked out under the old and revised systems can be scrutinized in the context of a price revision to improve ... More

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Authors: Balakrishnan, K; Raman, K S;

Reference No: F&A0318 Pages: 5 Published on: 1, January, 1978

Abstract: An exercise in preparing funds flow statements and cash flow statements from the opening and closing balance sheets, profit/loss account and profit/loss appropriation accounts. ... More

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