指導教授：郭啟賢 老師 組 別：第六組 報告日期：2016 / 8 / 12 會計學 個案研究報告 Case 11 標準成本及差異分析 Case 12 標準成本的操控及道德探討 指導教授：郭啟賢 老師 組 別：第六組 報告日期：2016 / 8 / 12

Content 組員介紹 Case 11 個案描述 Case 11 解題 Case 12 個案描述 Case 12 解題 Case 12 延伸議題

組員介紹 (1/3) M10508922 M10508920

組員介紹 (2/3) M10516212 M10516211 M10516208 M10516210

組員介紹 (3/3) M10509925 M10501926 M10501929

Content 組員介紹 Case 11 個案描述 Case 11 解題 Case 12 個案描述 Case 12 解題 Case 12 延伸議題

Case 11 個案描述 (1/8) Case 11 Working Backwards from Variance Data You have recently accepted a position with Vitex, Inc., the manufacturer of a popular consumer product. 您最近剛進入 Vitex 公司任職, 這家公司是消費性產品的製造商。 During your first week on the job, the vice president has been favorably impressed with your work. 您第一週上班時, 副總對您的工作表現印象良好。 She has been so impressed, in fact, that yesterday she called you into her office and asked you to attend the executive committee meeting this morning for the purpose of leading a discussion on the variances reported for last period. 昨天在她的辦公室，她要求您參加今天上午的執行委員會會議，討論前 一期的差異報告。

Case 11 個案描述 (2/8) Anxious to favorably impress the executive committee, you took the variances and supporting data home last night to study. 因為擔心在執行委員會的表現，您昨晚在家裡研究「差異」及相關資料。 On your way to work this morning, the papers were laying on the seat of your new, red convertible. 今早上班途中，您將報告放在紅色敞篷車的座位上。 As you were crossing a bridge on the highway, a sudden gust of wind caught the papers and blew them over the edge of the bridge and into the stream below. 當您經過高速公路時，一陣風把報告吹走，掉到橋下的河裡。

Case 11 個案描述 (3/8) You managed to retrieve only one page, which contains the following information: 結果只剩下報告中的其中一頁, 包含以下資訊： 料 工 費

Case 11 個案描述 (4/8) You recall that manufacturing overhead cost is applied to production on the basis of direct labor-hours and that all of the materials purchased during the period were used in production. 您回想起製造費用的計算是以「工時」為基礎，且所有採購的材料都拿 來做生產。 Work in process inventories are insignificant and can be ignored. 在製品庫存極少，可以被忽略。

Case 11 個案描述 (5/8) It is now 8:30 A.M. 現在已經上午八點三十分。 The executive committee meeting starts in just one hour; you realize that to avoid looking like a bungling fool you must somehow generate the necessary “backup” data for the variances before the meeting begins. 執行委員會會議將於一小時後開始；您意識到不能在會議上出醜，必須 在會議前趕緊再製作一份差異報告。 Without backup data it will be impossible to lead the discussion or answer any questions. 如果沒有差異報告，就無法在會議上討論或回答問題。

Case 11 個案描述 (6/8) Required: 求解: 1. How many units were produced last period? 最近一期總共生產了多少單位的產品? 2. How many pounds of direct material were purchased and used in production? 生產期間總共採購了幾磅的材料? 3. What was the actual cost per pound of material? 每一磅材料的實際成本 (實際價) 為何? 4. How many actual direct labor-hours were worked during the period? 生產期間的實際工時為何? 5. What was the actual rate paid per direct labor-hour? 每一工時的實際成本 (實際工資率)為何?

Case 11 個案描述 (7/8) 6. How much actual variable manufacturing overhead cost was incurred during the period? 生產期間的實際製造費用為何?

Case 11 個案描述 (8/8) 問題摘要: 計算題，依據已知有限資訊，推算成本細項資訊 Q1 ~ Q3 材料相關 解題技巧 找出資訊來源 正確判斷「差異」對於總成本的影響為多或少?

Content 組員介紹 Case 11 個案描述 Case 11 解題 Case 12 個案描述 Case 12 解題 Case 12 延伸議題

Case 11 解題 – Q1 1. How many units were produced last period? 最近一期總共生產了多少單位的產品? 總標準成本 $405,000 = 每個單位的標準成本 $18∕單位 生產每個單位產品 需要的材料 = 22,500 單位 料 工 費

Case 11 解題 – Q2 ~ Q6 參考資料 obliterated 被擦掉 F: Favorable variances 有利差異 工 費 obliterated 被擦掉 F: Favorable variances 有利差異 U: Unfavorable variances 不利差異

Case 11 解題 – Q2 2. How many pounds of direct material were purchased and used in production? 生產期間總共採購了幾磅的材料? 實際量 x 實際價 實際量 x 標準價 標準量 x 標準價 138,000 磅 步驟2: $414,000 ÷ $3 = 138,000 x $3∕磅 ＝ (22,500 x 6) 磅 x $3∕磅 = $405,000 步驟1: $405,000 + $9,000 = $414,000 $414,000 已知資訊 量差 $9,000 U 已知資訊

Case 11 解題 – Q3 3. What was the actual cost per pound of material? 每一磅材料的實際成本為何? 實際量 x 實際價 實際量 x 標準價 標準量 x 標準價 x = 138,000 磅 138,000 磅 x $3∕磅 = $414,000 (22,500 x 6) 磅 x $3∕磅 = $405,000 $2.95∕磅 步驟2: $407,100 ÷ 138,000 = $2.95 步驟1: $414,000 - $6,900 = $407,100 $407,100 已知資訊 價差 量差 $6,900 F $9,000 U 已知資訊 已知資訊

Case 11 解題 – Q4 4. How many actual direct labor-hours were worked during the period? 生產期間的實際工時為何? 實際工時 x 實際工資率 實際工時 x 標準工資率 標準工時 x 標準工資率 19,400 小時 步驟2: $291,000 ÷ $15 = 19,400 x $15∕小時 = (22,500 x 0.8) 小時 x $15∕小時 = $270,000 步驟1: $270,000 + $21,000 = $291,000 $291,000 工資率 已知資訊 效率差異 $21,000 U 已知資訊

Case 11 解題 – Q5 5. What was the actual rate paid per direct labor-hour? 每一工時的實際成本 (實際工資率) 為何? 實際工時 x 實際工資率 實際工時 x 標準工資率 標準工時 x 標準工資率 19,400 小時 19,400 小時 x $15∕小時 = $291,000 (22,500 x 0.8) 小時 x $12∕小時 = $270,000 x = 步驟2: $305,500 ÷ 19,400 = $15.75 $15.75∕小時 步驟1: $291,000 + $14,550 = $305,550 $305,550 工資率差異 效率差異 $14,550 U $21,000 U 已知資訊

Case 11 解題 – Q6 6. How much actual variable manufacturing overhead cost was incurred during the period? 生產期間的實際製造費用為何? 實際工時 x 實際製造費用分攤率 實際工時 x 標準製造費用分攤率 標準工時 x 標準製造費用分攤率 步驟1: 由Q4計算結果得知 19,400 小時 x $3∕小時 = (22,500 x 0.8) 小時 x $3∕小時 = $54,000 分攤率 $56,900 步驟3: $58,200 - $1,300 = $56,900 步驟2: $19,400 x 3 = $58,200 $58,200 分攤率差異 效率差異 $1,300 F $? 已知資訊 未知資訊

Content 組員介紹 Case 11 個案描述 Case 11 解題 Case 12 個案描述 Case 12 解題 Case 12 延伸議題

Case 12 個案描述 (1/12) Case 12 摘要: 情境題，會計長發現公司某部門主管人為操控季度獲利時，該如何處 置? 「Merced 居家產品公司」案例出現角色： (president) Preston Stacy Gary 我是總裁 我是副總 我是 會計長 我是助理會計長 延伸討論職業道德議題

Case 12 個案描述 (2/12) Case 12 Ethics and the Manager; Rigging Standards Stacy Cummins, the newly hired controller at Merced Home Products, Inc., was disturbed by what she had discovered about the standard costs at the Home Security Division. Stacy 是 Merced 居家產品公司新聘用的會計長，她對於「居家保全部門」 的標準成本問題感到不安。 !#@$^& Stacy

Case 12 個案描述 (3/12) In looking over the past several years of quarterly income statements at the Home Security Division, she noticed that the first-quarter profits were always poor, the second-quarter profits were slightly better, the third-quarter profits were again slightly better, and the fourth quarter always ended with a spectacular performance in which the Home Security Division managed to meet or exceed its target profit for the year. 翻閱過去幾年「居家保全部門」的季收入資料，她注意到每年第一季的 獲利都很低，第二季的獲利稍微高一點，第三季較第二季更高，第四季 的獲利最高， 「居家保全部門」計畫性達到或超過年度目標。 $ Q1 Q2 Q3 Q4

Case 12 個案描述 (4/12) She also was concerned to find letters from the company's external auditors to top management warning about an unusual use of standard costs at the Home Security Division. 此外，她也想從公司外部稽核的信中找到，關於「居家保全部門」不尋 常呈報標準成本的警訊。 Stacy

Case 12 個案描述 (5/12) When Ms. Cummins ran across these letters, she asked the assistant controller, Gary Farber, if he knew what was going on at the Home Security Division. 當 Stacy 恰好找到這些信，她詢問助理會計長 Gary，是否知道「居家保 全部門」發生什麼事? Stacy Gary 「居家保全部門」發生什麼事?

Case 12 個案描述 (6/12) Gary said that it was common knowledge in the company that the vice president in charge of the Home Security Division, Preston Lansing, had rigged the standards at his division in order to produce the same quarterly income pattern every year. Gary 說在公司這是慣例，「居家保全部門」由副總 Preston 負責，由他 人為操控部門的標準成本，讓每年每季的獲利維持一定的模式。 Stacy Gary 在公司這是慣例 …

Case 12 個案描述 (7/12) Ms. Cummins was concerned about these revelations and attempted to bring up the subject with the president of Merced Home Products but was told that “we all know what Lansing's doing, but as long as he continues to turn in such good reports, don't bother him.” Stacy 很在乎這件事並報告公司總裁，但她被告知：「我們都知道 Preston 所做的事，他的績效一直都很好，不要煩他」。 Stacy 他的績效一直都很好 … (president)

Case 12 個案描述 (8/12) When Ms. Cummins asked if the board of directors was aware of the situation, the president somewhat testily replied, “Of course they are aware.” 當 Stacy 詢問總裁，董事會是否知道這個狀況? 總裁不耐煩地回答： 「他們當然知道！」。 (president) Stacy 他們當然知道！ 董事會是否知道 …

Case 12 個案描述 (9/12) According to company policy, variances are taken directly to the income statement as an adjustment to cost of goods sold. 遵照公司的政策，「差異」在損益表中，被用來調整銷貨成本。 Favorable variances have the effect of increasing net operating income, and unfavorable variances have the effect of decreasing net operating income. 「有利差異」造成營業利益增加，「不利差異」則造成營業利益減少。 Lansing had rigged the standards so that there were always large favorable variances. Preston 人為操控標準成本，讓「有利差異」維持在高的水準。

Case 12 個案描述 (10/12) While the intent was clearly to recognize variances on the income statement in the period in which they arise, nothing in the company's accounting manuals actually explicitly required this. 公司的會計規章對於 “意圖於當期認列這些「有利差異」”並沒有明確的 規範。 So for many years Lansing had followed a practice of saving up the favorable variances and using them to create a nice smooth pattern of growing profits in the first three quarters, followed by a big “Christmas present” of an extremely good fourth quarter. 所以幾年來 Preston 持續人為操控標準成本，累積「有利差異」，製造 公司每年前三季持續獲利的模式，然後在第四季發「聖誕禮物」(業績達 到巔峰)。

Case 12 個案描述 (11/12) Company policy was a little vague about when these variances have to be reported on the divisional income statements. 公司政策對於「部門別損益表」中的「差異」，定義模糊。 (Financial reporting regulations forbid carrying variances forward from one year to the next on the annual audited financial statements, so all of the variances must appear on the divisional income statement by the end of the year.) (財務報告規則禁止將「差異」從前一年度遞延到下一年度，所有「差異」 必須呈現在「部門別損益表」)

Case 12 個案描述 (12/12) Required: 求解: 1. How did Preston Lansing probably “rig” the standard costs—are the standards set too high or too low? Explain. Preston 如何人為操控標準成本? 這些標準設定成太高或太低? 2. Should Preston Lansing be permitted to continue his practice of managing reported profits? 公司是否應該允許 Preston 繼續人為操控提報的獲利? 3. What should Stacy Cummins do in this situation? Stacy 在這情況下應該怎麼處理?

Content 組員介紹 Case 11 個案描述 Case 11 解題 Case 12 個案描述 Case 12 解題 Case 12 延伸議題

Case 12 解題 – Q1 1. How did Preston Lansing probably “rig” the standard costs—are the standards set too high or too low? Explain. Preston 如何人為操控標準成本? 這些標準設定得太高或太低? Preston 將標準成本設定得太高而產生大量「有利差異」，在「有利差 異」未做調整之前，銷貨成本隨之增加，導致獲利降低。 公司雖然有制定「差異」的政策，不過對於何時將「差異」調整為銷貨 成本並沒有明確規範，這樣提供了 Preston 人為操控標準成本及 「差異」的空間；他利用「差異」來操控每季的報表獲利，而不是 反映當季實際的銷貨成本及運作情況。 綜言之，「差異分析」被 Merced 公司默許下，提供 Preston 人為操控 標準成本的空間。而 Preston 很明顯地透過累積「有利差異」，創 造最後一季的最高獲利。

Case 12 解題 – Q2 2. Should Preston Lansing be permitted to continue his practice of managing reported profits? 公司是否應該允許 Preston 繼續人為操控提報的獲利嗎? 不應該，理由如下： 人為操控標準成本，導致提供予公司外部的財務資訊不確實；應循 公司治理的精神，揭露公司實際運作的狀況。 Preston 的行為，讓部門及個人取得不該有的利益，如業績獎金等， 有道德瑕疵。 若標準成本設定正確，管理當局可以根據差異分析結果，發現生產 過程中未知或未被重視的問題，分析「差異」形成的原因和責任 (例 如浪費、無效率) ，進而採取因應措施，對公司的經營獲利有幫助。

Case 12 解題 – Q3 3. What should Stacy Cummins do in this situation? 個案並未描述董事會是否真正知道 Preston 人為操控財報的狀況? 故有 兩個假設： 假設 Stacy 認為董事會不知道此狀況 Stacy 應該跟直屬上司財務長 (CFO) 回報此事；若公司沒有財務長，她 應該跟董事會報告此問題。 假設 Stacy 認為董事會知道此狀況 以會計從業人員的高道德標準為前提，Stacy 應該將問題呈報給董事會 的監督單位，促使董事會重視此問題並予以修正。

Content 組員介紹 Case 11 個案描述 Case 11 解題 Case 12 個案描述 Case 12 解題 Case 12 延伸議題

Case 12 延伸議題 若 Stacy 秉持高道德標準，積極督促公司進行導正措施， 故事的結局將如何發展? Preston 的作為已行之有年，成效良好，這樣看似不合 乎會計原則卻不違反公司內規，公司的成員誰獲利? 誰 吃虧? Preston Stacy VS.

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