成本管理会计答案..doc

2–5 1. Nursing hours required per year: 4 ? 24 hours ? 364 days* = 34,944 *Note: 364 days = 7 days ? 52 weeks Annual nursing cost = (17 ? $45,000) + $22,500 = $787,500 Cost per patient day = $787,500/10,000 days = $78.75 per day (for either type of patient) 2. Nursing hours act as the driver. If intensive care uses half of the hours and normal care the other half, then 50 percent of the cost is assigned to each patient category. Thus, the cost per patient day by patient category is as follows: Intensive care = $393,750*/2,000 days = $196.88 per day Normal care = $393,750/8,000 days= $49.22 per day *$525,000/2 = $262,500 The cost assignment reflects the actual usage of the nursing resource and, thus, should be more accurate. Patient days would be accurate only if intensive care patients used the same nursing hours per day as normal care patients. 3. The salary of the nurse assigned only to intensive care is a directly traceable cost. To assign the other nursing costs, the hours of additional usage would need to be measured. Thus, both direct tracing and driver tracing would be used to assign nursing costs for this new setting. 4. It would be very difficult to use direct tracing for laundry costs. Segregating laundry by patient is possible but impractical. For one thing, the amount of laundry for each patient likely would not justify running separate loads. Furthermore, if we add to this the fact that laundry also operates to service other areas such as surgery and the emergency room, then the impracticality becomes even more evident. Driver tracing is recommended. A measure of usage such as pounds of laundry is more feasible. Total laundry costs divided by total pounds of laundry provides a rate that can be used to assign the laundry cost. For the two patient types, the pounds used by each type would be needed so that the rate can be applied. In a practical sense, a sample could be taken and the average pounds per patient type per day could be used to assign