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Kaufmann

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KAUFMANN MANUFACTURING COMPANY

Zysk rzeczywisty firmy w pierwszym półroczu jest znacznie niższy niż planowano. Założono, że będzie on w wysokości $560 000, a w realności poniesiono stratę równą $288000. Główną tego przyczyną jest fakt, że jednostkowy, planowany koszt wytworzenia wyrobu $74,7 dotyczy jedynie produkcji 24000 sztuk. W budżecie standardowym przypisano go całej produkcji.

| I półrocze - dane planowane | I półrocze - dane rzeczywiste | Sprzedaż | 200 000 | 212 000 | Produkcja | 200 000 | 188 000 |

Aby otrzymać rzeczywiste wyniki należy od realnej wielkości produkcji [188000 szt.] odjąć wyroby gotowe[ 100 000 szt.], uzyskując 2400 sztuk, które są liczone według ceny standardowej. Pozostała część produkcji jest kalkulowana po cenie rzeczywistej równej $78,81.

| I półrocze - produkcja | I półrocze - wyroby gotowe | Wielkość produkcji | 188 000 | 24000 | Jednostkowy koszt | 78,81 | 74,7 |

14816/188000=78,81
188000*0,07881=14816
24000*0,0747=1792

Suma kosztu wyrobów sprzedanych=16609
Według takiej struktury kosztu jednostkowego utrzymuje się w I półroczu rzeczywisty koszt wyrobów sprzedanych $16609. Dodając do niego koszty administracji oraz sprzedaży firma generuje stratę operacyjną.

W drugim półroczu odnotowano wysoki rzeczywisty zysk operacyjny w porównaniu do planowanego oraz do tego w pierwszych sześciu miesiącach. Jest to w dużej mierze spowodowane niższym kosztem wytworzenia wyrobu, w wysokości $71,50 [15157/212000]. Jest to odwrotna sytuacja do tej w pierwszym półroczu. Spadła sprzedaż i koszt jednostkowy, natomiast wzrosła produkcja. Efektem końcowym był pozytywny wynik na działalności operacyjnej.

W sprawozdaniu produkcji odnotowano rozbieżne wyniki w odchyleniach kosztów produkcyjnych w obu półroczach. W pierwszych sześciu miesiącach odchylenie było korzystne i wynosiło $124 000. Jest to wynikiem niższego zużycia materiałów, czyli niższą rzeczywistą produkcją. Odpowiednio do tego odwrotna sytuacja miała miejsce w drugim półroczu, kiedy to rzeczywista wielkość produkcji wzrosła i tym również wzrosły materiały bezpośrednie. Skutkowało to negatywnym odchyleniem w wysokości $-217 000. Dodatkowo przyjęta strategia cenowa zaburza plan produkcji. Podwyższenie ceny o $3 przyczyniło się do spadku popytu i tym do obniżenia sprzedaży przy jednoczesnym wzroście rzeczywistej produkcji w drugim półroczu.

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