成本管理作业1 一.单选 CBDCD DBADB二.多选 ABD ABCD BCD BE ACD ABC ABCE ABD ABC BD三.判断 错对错错错 错对错错对四.思考题1、为了正确计算产品成本，应该做好哪些基础工作？答：正确计算产品成本，应该做好的基础工作：（1）定额的制定和修订；（2）材料物资的计量、收发、领退和盘点；（3）建立健全原始记录；（4）做好厂内计划价格的制定和修订工作。 2、简述成本核算的一般程序。答：核算的一般程序：（1）对发生的费用进行审核和控制，确定费用应否开支，应开支的费用是否符合规定的开支标准，符合开支范围和标准的费用是否都记入本期，在此基础上确定应计入本月损益的期间费用数额。（2）将应计本月产品成本的生产费用按照成本计算对象进行分配和归集，并按成本项目分别反映，计算出按成本项目反映的各种产品的成本。（3）对于既有完工产品又有在产品的产品，将月初在产品费用与本月费用之河，在本月完工产品与月末在产品之间进行分配，计算出完工产品成本和月末在产品成本。 3、生产费用在完工产品和月末在产品之间进行分配，一般采用哪几种分配方法？答：费用在完工产品和月末在产品之间进行分配的方法有：（1）不计算在产品成本法；（2）按年初数固定计算法；（3）按所耗原材料费用计价法；（4）约当产量法；（5）按定额成本计价法（6）定额比例法；（7）按完工产品成本计算法。 4、产品成本计算的基本方法各包括哪些方法？各自的适用条件是什么？答：成本计算的基本方法及各自适用的条件：（1）品种法。品种法一般适用于大量大批单步骤生产类型的企业，例如发电、采掘等企业。对于大量大批多步骤生产类型的企业或车间，如果生产规模较小，或者按流水线组织生产，或者从原材料投入到产品产出的全过程是集中封闭式生产，管理上不要求按照生产步骤计算产品成本，也可以采用品种法计算成本。例如砖瓦厂、造纸厂和中小型水泥厂等。（2）分批法。一般适用于单件小批生产类型的企业，例如船舶制造、重型机械制造以及精密仪器、专用设备生产企业，对于新产品的试制、工业性修理作业和辅助生产的工具模具制造等也可以采用分批法计算成本。（3）分步法。分步法主要适用于大量大批复杂生产的企业，如纺织、冶金、造纸等大量大批多步骤生产类型的企业。 五、计算分析题 1、某企业生产A、B两种产品，共同耗费甲种材料，其实际成本为10000元。两种产品的原材料费用定额为：A产品8元，B产品4元；当月的实际产量为：A产品600件，B产品800件。要求：采用定额费用比例法分配材料费用。解答：分配率=10000/（6008+8004）=1.25A产品原材料费用=60081.25=6000（元）B产品原材料费用=80041.25=4000（元） 2、某种产品经两道工序完成，原材料随加工进度陆续投入。原材料消耗定额为：第一道工序70%，第二道工序30%。月末在产品数量为：第一道工序300件，第二道工序300件。该月完工产品140件。月初和本月发生的费用为：原材料费用2900元，加工费用1350元。要求：（1）计算该种产品两道工序的完工率。 （2）计算该种产品月末在产品的约当量。 （3）按约当产量比例分配计算完工产品和月末在产品的原材料费用和加工费用。 （4）计算完工产品和产品的成本。解答：第一道工序的完工率=70%50%=35%第二道工序的完工率=70%+30%50%=85%在产品的约当产量=30035%+30085%=360（件）原材料费用分配率=2900/（140+360）=5.8在产品原材料费用=3605.8=2088（元）完工产品原材料费用=1405.8=812（元）加工费用的分配率=1350/（140+360）=2.7在产品加工费用=3602.7=972（元）完工产品加工费用=1402.7=378（元）完工产品成本=812+378=1190（元）在产品成本=2088+972=3060（元）成本管理作业2一.单选 CBDDA ABACA二.多选 ABCD BCDE ABD CE ABDE DE ADE ABCDE ACE BE三.判断 错对对错错 对错对对错四、计算分析题1、某企业只生产一种产品，预计单价为2000元，销售量为3000件，税率为10%，成本利润率20%。要求预测该企业的目标成本。解答：目标成本=20003000（1-10%）/（1+20%）=4500000（元） 2、某企业只产销一种产品，本年单位变动成本为6元，变动成本总额为84000元，获营业利润18000元；若该企业计划下一年度变动成本率仍维持本年度的40%，其它条件不变。要求：预计下一年度的保本销量及保本销售额。解：本年销量84000614000（单位）本年销售收入8400040210000（元）单价2100001400015（元）固定成本（156）1400018000108000（元）保本销量108000（156）12000（单位）保本额1200015180000（元） 3、某企业生产A、B、C三种产品，有关资料如下表所示。要求： （1）若亏损产品停产后，闲置的能力不能用于其它方面，C产品应否停产？ （2）若亏损产品停产后，闲置的能力可以用于承揽零星加工业务，预计获贡献边际15000元，C产品应否停产？C产品贡献边际=200000-190000=10000解答：（1）C产品贡献边际0， C产品不停产。（2）C产品贡献边际15000， C产品停产，以承揽零星加工业务。 4、某企业每年零用某零件3000件，一车间可以对其进行加工，发生的成本如下：变动生产成本20000元，固定生产成本7000元，追加工具一套，价值4000元。如果外购，每件单价为8元，同时闲置的能力可以承揽零星加工业务，预计获贡献边际2000元。要求做出外购与自制的决策。解答：外购成本=30008=24000（元） 自制成本=20000+4000+2000=26000（元） 应外购五、思考题1、参考答案：成本预测的特点：（！）预测过程具有科学性；（2）预测结果具有近似性；（3）预测结果具有可修正性。成本预测的方法：成本预测的方法包括定量预测方法和定性预测两大类。定量分析方法又可分为趋势预测方法（包括简单平均法、加权平均法和指数平滑法）和因果预测方法（回归分析法、本量利分析法等）；定性预测方法主要有：专家会议判断法、市场调查法、函询调查法等。2、参考答案：主要包括：保本预测（包括单一产品、多产品和完全成本法下的保本预测）、保利预测和风险条件下的成本预测等。3、参考答案：日常成本决策中应该考虑相关成本。与决策有关的相关成本包括：差量成本、机会成本、专属成本和重置成本等。折旧费用属于无关成本。因为折旧费用属于固定费用，在决策中把它归在共同成本的范畴，而共同成本属于无关成本。4、参考答案：二者的不同：（1）概念的不同。综合资本成本即加权资本成本，是指企业各种单一资本成本的综合状况，是企业的总体成本；边际资本成本是指企业再筹集一元钱的资金所花费的成本。（2）适用范围不同。综合资本成本适用于对现有企业的成本分析；边际资本成本适用于资本预算和投资决策。（3）计算方法不同。作业3 一.单选 ACCDB BDABC二.多选 ABCDE ACD ABCE ACDE ACE ACD ABC ACE ABE AE 三.判断 错错错对错 错错对错对四、复习思考题参考答案：编制成本计划是企业成本管理的需要，可以为国家宏观部门对企业进行管理和调控提供依据。制造业成本计划的主要内容一般包括：产品单位成本计划、商品产品成本计划、制造费用计划、期间费用预算、降低成本的主要措施方案这五个方面。2、参考答案：辅助生产车间是为基本生产车间和行政管理部门提供产品或者劳务的，它所发生的费用，应分配到各受益单位和部门的产品成本计划和费用预算中去。只有先将辅助生产车间的成本计划编制完成，才能编制其他车间和部门的成本计划3、参考答案：商品产品成本表是反映企业在报告期内生产的全部商品产品的总成本以及各种主要商品产品的单位成本和总成本的报表。该表分为基本报表和补充资料两部分。基本报表部分按可比产品和不可比产品分别填列。补充资料部分主要反映可比产品成本降低额和降低率两个指标。4、参考答案：制定成本控制标准应该按照以下程序进行：（1）确定成本控制标准的种类。诸如产品单位成本、单耗、工时、企业各职能科室和各车间制造费用等。（2）制定成本控制标准。就是指定每一控制标准的具体指标，指标有总量与单项指标，产量、单耗等数量指标与单位成本等质量指标。制定标准的方法大致有：企业历史最高水平法、本行业先进水平法、目标确定法、技术测定法。（3）修订成本控制标准。实施成本控制的最终目的是要以最小的消耗来实现最大的经济效益，这就是最有成本控制问题。在具有不同特点的诸多成本控制方案中，通过比较选择出相对优化的成本控制方案。5、参考答案：成本考核的意义：（1）评价企业生产成本计划的完成情况；（2）评价有关财经纪律和管理制度的执行情况；（3）激励责任中心与全体员工的积极性。成本考核的原则：（1）以国家的政策法令为依据；（2）以企业的计划为标准；（3）以完整可靠的资料、指标为基础；（4）以提高经济效益为目标。成本考核的指标：（1）实物指标和价值指标实物指标如：消耗钢材用吨或千克，消耗包装物用箱或只等；价值指标是一种综合性指标，主要包括：生产费用、产品成本、材料成本和办公费用等。（2）数量指标和质量指标数量指标如：产量、生产费用和总成本等；质量指标如：单位成本、产值成本率和可比产品成本降低率等。（3）单项指标和综合指标单项指标如：某种产品的单位成本等；综合指标如：全部生产费用、商品产品总成本等。传统成本考核方法的缺陷：缺乏全面性、准确性、一致性、科学性、公正性。6、参考答案：因素分析法是将某一综合性指标分解为各个相互关联的因素，通过测定这些因素对综合性指标差异额的影响程度的一种分析方法。程序：（1）将要分析的某项经济指标分解为若干个因素的乘积；（2）计算经济指标的实际数与基期数，从而形行两个指标体系；（3）确定各因素的替代顺序；（4）计算替代指标；（5）计算各因素变动对经济指标的影响程度；（6）将个因素变动对经济指标影响程度的数额相加，应与该项经济指标实际数与基期数的差额相等。在确定替代顺序时，应从各个因素相互依存的关系出发，使分析结果有助于分清经济责任。替代的顺序一般是：先替代数量指标，后替代质量指标；先替代实物量指标，后替代货币量指标；先替代主要指标，后替代次要指标。重要原因在于：经济指标的顺序性；替代结果的差异性；因素分析的连环性和计算结果的假定性。五、计算分析题1、 某企业有关产品产量、单位成本和总成本的资料如下： 解答： 商品产品成本表产品名称单位成本本月总成本本年累计总成本本月实际本年累计实际平均按上年实际平均单位成本计算按本年计划单位成本计算本月实际按上年实际平均单位成本计算按本年计划单位成本计算本年实际 56789101112可比产品成本合计 151000149200143700174000017230001667000A7507608000078000 720000702000 B4504701500014400 250000240000 C6906805600056800 770000781000 不可比产品成本合计 12330001269000 1522400014596000D12501100 345000 3680000 E14901420 888000 11544000 全部商品产品成本合计13822001412700 16947000 16263000 2、某企业本年度各种产品计划成本和实际成本资料如下： 解答： 成本对比分析表项目本年计划成本本年实际成本成本差异额成本差异率A产品1000000980000-20000-2%B产品25000002600000+100000+4%C产品38000004000000+200000+5.26%合计73000007580000+280000+3.836%要求：根据上述资料，采用对比分析法，分析各种产品的成本差额额和成本差异率，并将计算结果填入上表中。 3、某企业生产A产品，本月份产量及其他有关材料费用的资料如下：解答：总差异=2956800-3000000=-43200（元）产量变动的影响=（220-200）30500=300000（元）材料单耗变动的影响=220（28-30）500=-220000（元）材料单价变动的影响=22028（480-500）=-123200（元）各因素变动的影响=300000-220000-123200=-43200（元）作业四单选 CBADB BACAB多选 BCDE ABCDE ABCDE BCD AE ABCDE ABCE ABCDE ABD ABCDE判断 错对错对错 对错对错对四、复习思考题1、参考答案： 作业成本管理围绕着作业进行，其管理理念已经延伸至成本管理的各个环节。作业成本管理建立在分析作业成本核算结果的基础上，是对作业成本计算的延伸和拓展。1990年罗菲和托尼提出了作业成本管理的十字模型。过程分析观与成本分配观为十字模型的交叉点，分别以成本动因、作业、业绩计量为横向，以资源、作业、成本对象为纵向。该模型从纵向上看反映了作业成本计算的思想，从横向上看揭示了作业成本管理的思想，整体分析以作业成本计算为基础，以作业动因及业绩分析为重点，标志着作业成本管理的诞生。作业 2、参考答案：作业成本管理与传统成本管理的区别：（1）成本管理的对象不同；（2）成本管理的基础不同；（3）研究的范畴不同；（4）成本管理的性质不同；（5）成本核算的范畴不同；（6）分析的内容不同；（7）成本改进的侧重点不同。作业成本管理的内容：（1）实施作业成本法；（2）分析客户的要求；（3）分析赢利能力；（4）进行作业价值分析；（5）分析作业预算执行结果；（6）采用适时生产制度；（7）全方位采取措施改善企业的生产经营。3、参考答案：传统成本考核指标主要是可比产品成本计划完成情况指标。在现代成本管理的理论和方法中，对传统的成本考核内容进行了较大的改革，主要是围绕责任成本设立成本考核指标，其主要内容包括行业内部考核指标和内部责任考核指标。4、参考答案：适时生产的理想状态要求达到“零存货”、“零缺陷”。要实现此状态，必须满足一定的要求：（1）基本要求。该制度要求各环节、各工序协调一致、相互配合。因此要求全员参与和均衡化生活；（2）外部环境要求。生产具有吸引力的产品；要求良好的运输保障；要有稳定的供应商。（3）内部环境要求。变革生产布局；有效地进行预防性设备维护；拥有多技能的工人；拥有满足客户需求的多功能机器设备；建立良好的企业文化；采用先进的信息系统支持。5、参考答案：质量成本是企业为了保证和提高产品质量而支付的一切费用以及因没有达到质量标准而产生的一切损失之和。质量成本一般包括预防成本、鉴定成本、内容故障成本、外部故障成本思想内容。6、参考答案：质量成本分析方法：（1）质量成本构成分析：它包括质量成本平衡点分析、内部损失成本分析、外部损失成本分析；（2）质量成本趋势分析；（3）质量成本效益分析；（4）质量成本与其他相关指标对比分析；（5）目标质量成本完成情况分析；（6）质量成本灵敏度分析。7、参考答案：战略成本管理是战略思想在成本管理中的具体应用，是为了获得和保持企业持久竞争优势而进行的成本分析与管理。战略成本管理的现实意义：（1）战略成本管理的形成和发展是现代市场经济和竞争的必然结果；（2）战略成本管理是对传统成本管理的重大飞跃；（3）战略成本管理有利于更新成本管理的观念；（4）战略成本管理有效实施有利于改善和加强企业经营管理。战略成本管理的特点：（1）战略成本管理重视战略目标，具有长期性；（2）战略成本管理重视企业与外部环境的关系，具有外向性；（3）战略成本管理重视竞争优势的建立，具有竞争性；（4）战略成本管理重视企业生命周期的不同阶段，具有动态性；（5）战略成本管理提供的成本信息具有多样性和全局性。8、参考答案：成本领先战略：是指企业通过加强内部成本控制，在研究开发、生产、销售、服务和广告等领域内把成本降低到限度，成为行业中的成本领先者的战略。差异化战略：就是企业要提供与众不同的产品和服务，满足顾客的特殊要求。目标集聚战略：是主攻某个特定的顾客群、某种产品系列的一个细分区段或某一细分市场，以取得在某个目标市场上的竞争优势。9、参考答案：战略成本计划所要的主要内容有：（1）如何分配资源以配合企业战略的实施，充分满足企业战略优势建立的需要，协调各项价值活动以实现战略目标；（2）确定评价影响企业战略实现的若干价值活动的成本驱动因素，并规定必要的成本标准，以反映评价战略实施活动的成效。战略成本计划的实施涉及企业资源的配置及其与年度成本计划的协调两个方面。要解决企业资源配置问题，要求企业按照年度成本计划所确定的工作重点进行资源配，以使企业资源发挥最大效应；实施战略成本计划也需要通过编制年度成本规划并保持年度成本计划与战略成本计划目标的一致性来完成。战略成本管理的业绩评价指标：（1）反映竞争能力变化的指标：市场占有率、客户满意度、技术创新力；（2）反映生产流程效率的指标：包括产品生产效率指标（生命周期率、质量效益率）和机器设备运作效率指标，如生产能力利用率；（3）反映资产运营效率的指标：总资产周转率、应收帐款周转率、存货周转率等；（4）反映成本管理效益的指标：如成本费用利润率、总资产报酬率等。请您删除一下内容，O(_)O谢谢！2016年中央电大期末复习考试小抄大全，电大期末考试必备小抄，电大考试必过小抄Basketball can make a true claim to being the only major sport that is an American invention. From high school to the professional level, basketball attracts a large following for live games as well as television coverage of events like the National Collegiate Athletic Association (NCAA) annual tournament and the National Basketball Association (NBA) and Womens National Basketball Association (WNBA) playoffs. And it has also made American heroes out of its player and coach legends like Michael Jordan, Larry Bird, Earvin Magic Johnson, Sheryl Swoopes, and other great players. At the heart of the game is the playing space and the equipment. The space is a rectangular, indoor court. The principal pieces of equipment are the two elevated baskets, one at each end (in the long direction) of the court, and the basketball itself. The ball is spherical in shape and is inflated. Basket-balls range in size from 28.5-30 in (72-76 cm) in circumference, and in weight from 18-22 oz (510-624 g). For players below the high school level, a smaller ball is used, but the ball in mens games measures 29.5-30 in (75-76 cm) in circumference, and a womens ball is 28.5-29 in (72-74 cm) in circumference. The covering of the ball is leather, rubber, composition, or synthetic, although leather covers only are dictated by rules for college play, unless the teams agree otherwise. Orange is the regulation color. At all levels of play, the home team provides the ball. Inflation of the ball is based on the height of the balls bounce. Inside the covering or casing, a rubber bladder holds air. The ball must be inflated to a pressure sufficient to make it rebound to a height (measured to the top of the ball) of 49-54 in (1.2-1.4 m) when it is dropped on a solid wooden floor from a starting height of 6 ft (1.80 m) measured from the bottom of the ball. The factory must test the balls, and the air pressure that makes the ball legal in keeping with the bounce test is stamped on the ball. During the intensity of high school and college tourneys and the professional playoffs, this inflated sphere commands considerable attention. Basketball is one of few sports with a known date of birth. On December 1, 1891, in Springfield, Massachusetts, James Naismith hung two half-bushel peach baskets at the opposite ends of a gymnasium and out-lined 13 rules based on five principles to his students at the International Training School of the Young Mens Christian Association (YMCA), which later became Springfield College. Naismith (1861-1939) was a physical education teacher who was seeking a team sport with limited physical contact but a lot of running, jumping, shooting, and the hand-eye coordination required in handling a ball. The peach baskets he hung as goals gave the sport the name of basketball. His students were excited about the game, and Christmas vacation gave them the chance to tell their friends and people at their local YMCAs about the game. The association leaders wrote to Naismith asking for copies of the rules, and they were published in the Triangle, the school newspaper, on January 15,1892. Naismiths five basic principles center on the ball, which was described as large, light, and handled with the hands. Players could not move the ball by running alone, and none of the players was restricted against handling the ball. The playing area was also open to all players, but there was to be no physical contact between players; the ball was the objective. To score, the ball had to be shot through a horizontal, elevated goal. The team with the most points at the end of an allotted time period wins. Early in the history of basketball, the local YMCAs provided the gymnasiums, and membership in the organization grew rapidly. The size of the local gym dictated the number of players; smaller gyms used five players on a side, and the larger gyms allowed seven to nine. The team size became generally established as five in 1895, and, in 1897, this was made formal in the rules. The YMCA lost interest in supporting the game because 10-20 basketball players monopolized a gymnasium previously used by many more in a variety of activities. YMCA membership dropped, and basketball enthusiasts played in local halls. This led to the building of basketball gymnasiums at schools and colleges and also to the formation of professional leagues. Although basketball was born in the United States, five of Naismiths original players were Canadians, and the game spread to Canada immediately. It was played in France by 1893; England in 1894; Australia, China, and India between 1895 and 1900; and Japan in 1900. From 1891 through 1893, a soccer ball was used to play basketball. The first basketball was manufactured in 1894. It was 32 in (81 cm) in circumference, or about 4 in (10 cm) larger than a soccer ball. The dedicated basketball was made of laced leather and weighed less than 20 oz (567 g). The first molded ball that eliminated the need for laces was introduced in 1948; its construction and size of 30 in (76 cm) were ruled official in 1949. The rule-setters came from several groups early in the 1900s. Colleges and universities established their rules committees in 1905, the YMCA and the Amateur Athletic Union (AAU) created a set of rules jointly, state militia groups abided by a shared set of rules, and there were two professional sets of rules. A Joint Rules Committee for colleges, the AAU, and the YMCA was created in 1915, and, under the name the National Basketball Committee (NBC) made rules for amateur play until 1979. In that year, the National Federation of State High School Associations began governing the sport at the high school level, and the NCAA Rules Committee assumed rule-making responsibilities for junior colleges, colleges, and the Armed Forces, with a similar committee holding jurisdiction over womens basketball. Until World War II, basketball became increasingly popular in the United States especially at the high school and college levels. After World War II, its popularity grew around the world. In the 1980s, interest in the game truly exploded because of television exposure. Broadcast of the NCAA Championship Games began in 1963, and, by the 1980s, cable television was carrying regular season college games and even high school championships in some states. Players like Bill Russell, Wilt Chamberlain, and Lew Alcindor (Kareem Abdul-Jabbar) became nationally famous at the college level and carried their fans along in their professional basketball careers. The womens game changed radically in 1971 when separate rules for women were modified to more closely resemble the mens game. Television interest followed the women as well with broadcast of NCAA championship tourneys beginning in the early 1980s and the formation of the WNBA in 1997. Internationally, Italy has probably become the leading basketball nation outside of the United States, with national, corporate, and professional teams. The Olympics boosts basketball internationally and has also spurred the womens game by recognizing it as an Olympic event in 1976. Again, television coverage of the Olympics has been exceptionally important in drawing attention to international teams. The first professional mens basketball league in the United States was the National Basketball League (NBL), which debuted in 1898. Players were paid on a per-game basis, and this league and others were hurt by the poor quality of games and the ever-changing players on a team. After the Great Depression, a new NBL was organized in 1937, and the Basketball Association of America was organized in 1946. The two leagues came to agree that players had to be assigned to teams on a contract basis and that high standards had to govern the game; under these premises, the two joined to form the National Basketball Association (NBA) in 1949. A rival American Basketball Association (ABA) was inaugurated in 1967 and challenged the NBA for college talent and market share for almost ten years. In 1976, this league disbanded, but four of its teams remained as NBA teams. Unification came just in time for major television support. Several womens professional leagues were attempted and failed, including the Womens Professional Basketball League (WBL) and the Womens World Basketball Association, before the WNBA debuted in 1997 with the support of the NBA. James Naismith, originally from Al-monte, Ontario, invented basketball at the International YMCA Training School in Springfield, Massachusetts, in 1891. The game was first played with peach baskets (hence the name) and a soccer ball and was intended to provide indoor exercise for football players. As a result, it was originally a rough sport. Although ten of Naismiths original thirteen rules remain, the game soon changed considerably, and the founder had little to do with its evolution. The first intercollegiate game was played in Minnesota in 1895, with nine players to a side and a final score of nine to three. A year later, the first five-man teams played at the University of Chicago. Baskets were now constructed of twine nets but it was not until 1906 that the bottom of the nets were open. In 1897, the dribble was first used, field goals became two points, foul shots one point, and the first professional game was played. A year later, the first professional league was started, in the East, while in 1900, the first intercollegiate league began. In 1910, in order to limit rough play, it was agreed that four fouls would disqualify players, and glass backboards were used for the first time. Nonetheless, many rules still differed, depending upon where the games were played and whether professionals, collegians, or YMCA players were involved. College basketball was played from Texas to Wisconsin and throughout the East through the 1920s, but most teams played only in their own regions, which prevented a national game or audience from developing. Professional basketball was played almost exclusively in the East before the 1920s, except when a team would barnstorm into the Midwest to play local teams, often after a league had folded. Before the 1930s very few games, either professional or amateur, were played in facilities suitable for basketball or with a perfectly round ball. Some were played in arenas with chicken wire separating the players from fans, thus the word cagers, others with posts in the middle of the floor and often with balconies overhanging the corners, limiting the areas from which shots could be taken. Until the late 1930s, all players used the two-hand set shot, and scores remained low. Basketball in the 1920s and 1930s became both more organized and more popular, although it still lagged far behind both baseball and college football. In the pros, five urban, ethnic teams excelled and played with almost no college graduates. They were the New York Original Celtics; the Cleveland Rosenblums, owned by Max Rosenblum; Eddie Gottliebs Philadelphia SPHAs (South Philadelphia Hebrew Association); and two great black teams, the New York Renaissance Five and Abe Sapersteins Harlem Globetrotters, which was actually from Chicago. While these teams had some notable players, no superstars, such as Babe Ruth, Jack Dempsey, or Red Grange, emerged to capture the publics attention as they did in other sports of the period. The same was true in college basketball up until the late 1930s, with coaches dominating the game and its development. Walter Doc Meanwell at Wisconsin, Forrest Phog Allen at Kansas, Ward Piggy Lambert at Purdue, and Henry Doc Carlson at Pittsburgh all made significant contributions to the games development: zone defenses, the weave, the passing game, and the fast break. In the decade preceding World War II, five events changed college basketball and allowed it to become a major spectator sport. In 1929, the rules committee reversed a decision that would have outlawed dribbling and slowed the game considerably. Five years later, promoter Edward Ned Irish staged the first intersectional twin bill in Madison Square Garden in New York City and attracted more than 16,000 fans. He demonstrated the appeal of major college ball and made New York its center. In December 1936, Hank Luisetti of Stanford revealed the virtues of the one-handed shot to an amazed Garden audience and became the first major collegiate star. Soon thereafter, Luisetti scored an incredible fifty points against Duquesne, thus ending the Easts devotion to the set shot and encouraging a more open game. In consecutive years the center jump was eliminated after free throws and then after field goals, thus speeding up the game and allowing for more scoring. In 1938, Irish created the National Invitation Tournament (NIT) in the Garden to determine a national champion. Although postseason tournaments had occurred before, the NIT was the first with major colleges from different regions and proved to be a great financial success. The National Collegiate Athletic Association (NCAA) created its own postseason tournament in 1939 but did not rival the NIT in prestige for some time. The 1940s saw significant changes for college basketball. Players began using the jump shot after Kenny Sailors of Wyoming wowed the East with it in 1943. The behind-the-back dribble and pass also appeared, as did exceptional big men. Bob Kurland at Oklahoma A&M was almost seven feet tall and George Mikan at DePaul was six feet ten inches. While Kurland had perhaps the better college career and played in two Olympics, he chose not to play professional ball, whereas Mikan became the first dominant star in the pros. Their defensive play inspired the rule against goal tending (blocking a shot on its downward flight). Adolph Rupp, who played under Phog Allen, also coached the first of his many talented teams at Kentucky in that decade. However, in 1951, Rupp and six other coaches suffered through a point-shaving scandal that involved thirty-two players at seven colleges and seriously injured college basketball, particularly in New York, where four of the seven schools were located. While the game survived, the NCAA moved its tournament away from Madison Square Garden to different cities each year and the NITs prestige began to decline. Professional basketball remained a disorganized and stodgy sport up until the late 1940s, with barnstorming still central to the game and most players still using the set shot. In 1946, however, hockey owners, led by Maurice Podoloff, created the Basketball Association of America (BAA) in the East to fill their arenas, but few fans came, even after Joe Fulks of Philadelphia introduced the jump shot. The BAAs rival, the National Basketball League, had existed since the 1930s, had better players, like Mikan of the Minneapolis Lakers, Bob Davies of the Rochester Royals, and Dolph Shayes of the Syracuse Nationals, but operated in much worse facilities and did not do much better at attracting audiences. In 1948, Podoloff lured the Lakers, Royals, and two other teams to the BAA and proposed a merger of the two leagues for the 19491950 season. The result was the National Basketball Association (NBA), with Podoloff its first commissioner. The seventeen-team league struggled at first but soon reduced its size and gained stability, in large part because of Mikans appeal and Podoloffs skills. Despite the point-shaving scandal, college ball thrived in the 1950s, largely because it had prolific scorers and more great players than in any previous decade. Frank Selvy of Furman and Paul Arizin of Villanova both averaged over forty points early in the decade, while Clarence Bevo Francis of tiny Rio Grande College in Ohio amazed fans by scoring 116 points in one game while averaging 50 per game for a season. The decade also witnessed some of the most talented and complete players ever. Tom Gola at LaSalle, Bill Russell at San Francisco, Wilt Chamberlain at Kansas, Elgin Baylor at Seattle, Jerry West at West Virginia, and Oscar Robertson at Cincinnati, all had phenomenal skills that have since been the measure of other players. And in 1960 one of the best teams ever, Ohio State, won the NCAA title led by Jerry Lucas and John Havlicek. Professional basketball underwent major changes in the 1950s that helped increase its popularity. In 1950, Earl Lloyd, from West Virginia, played for the Washington Capitols and became the first African American to play in the NBA. In 1954, Danny Biasone, owner of the Syracuse Nationals, persuaded the NBA to institute the twenty-four-second shot clock, requiring a team to shoot within that time. This eliminated the slow pace that had long prevailed in the pros and made the NBA more exciting. Teams now scored one hundred points a game regularly. The league also now awarded foul shots when the other team received more than five personal fouls a period, greatly reducing the rough play that had hurt the pro game. In 1956, Red Auerbach of the Boston Celtics made the best deal in NBA history when he acquired the draft rights to Bill Russell, the defensive player and rebounder he needed to complement Bob Cousy and Bill Sharman in the backcourt. With the addition of Russell, the Celtics became the best pro team ever, winning eleven of the next thirteen championship titles before expansion diluted the talent in the NBA. The St. Louis Hawks, with Bob Pettit, beat the Celtics in 1958, and the Philadelphia 76ers, with Chamberlain, beat them in 1967. But Russell, a player-coach for two titles, and his teammates formed the greatest dynasty in pro ball. Even the Los Angeles Lakers, who had moved from Minneapolis in 1960, with West and Baylor, were no match for the Celtics over these years. While West, Baylor, Chamberlainwho averaged over fifty points a game in 1962and Oscar Robertsonwho in the same year averaged a triple double per game in points, assists, and reboundswere superior to any individual Celtic, no other team could consistently play defense, re-bound, and run with the Celtics.