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Cost Accounting (14th Edition)

Cost Accounting (14th

A 1 E=mc 2 This eBook is provided b y www.PlentyofeBooks.net ∑ Plenty of eBooks is a blog with an aim of helping people, especially students, who cannot afford to b uy some costly books from the market. For more Free eBooks and educational material visit www.PlentyofeBooks.net Uploaded By Bhavesh Pamecha (samse xy98)

  • Page 3 and 4: Cost Accounting A Managerial Emphas
  • Page 5 and 6: Brief Contents 1 The Manager and Ma
  • Page 7 and 8: CONTENTS V Sensitivity Analysis an
  • Page 9 and 10: CONTENTS VII Variable Costing and
  • Page 11 and 12: CONTENTS IX Implementing Corporate
  • Page 13 and 14: CONTENTS XI JIT Purchasing, Planni
  • Page 15 and 16: About the Authors Charles T. Horngr
  • Page 17 and 18: Preface Studying Cost Accounting is
  • Page 19 and 20: PREFACE XVII Concepts in Action Bo
  • Page 21 and 22: PREFACE XIX Chapter 22 has been fu
  • Page 23 and 24: PREFACE XXI We also would like to
  • Page 25 and 26: To Our Families The Horngren Family
  • Page 27 and 28: The study of modern cost accounting
  • Page 29 and 30: VALUE CHAIN AND SUPPLY CHAIN ANALYS
  • Page 31 and 32: VALUE CHAIN AND SUPPLY CHAIN ANALYS
  • Page 33 and 34: DECISION MAKING, PLANNING, AND CONT
  • Page 35 and 36: KEY MANAGEMENT ACCOUNTING GUIDELINE
  • Page 37 and 38: ORGANIZATION STRUCTURE AND THE MANA
  • Page 39 and 40: PROFESSIONAL ETHICS 15 Concepts in
  • Page 41 and 42: confidentiality, integrity, and cre
  • Page 43 and 44: ASSIGNMENT MATERIAL 19 2. How do m
  • Page 45 and 46: ASSIGNMENT MATERIAL 21 Classify ea
  • Page 47 and 48: ASSIGNMENT MATERIAL 23 1. For each
  • Page 49 and 50: ASSIGNMENT MATERIAL 25 c. Recogniz
  • Page 51 and 52: mix was too heavily weighted toward
  • Page 53 and 54:

    DIRECT COSTS AND INDIRECT COSTS 29

  • Page 55 and 56:

    COST-BEHAVIOR PATTERNS: VARIABLE CO

  • Page 57 and 58:

    COST-BEHAVIOR PATTERNS: VARIABLE CO

  • Page 59 and 60:

    TOTAL COSTS AND UNIT COSTS 35 Tota

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    Types of Inventory BUSINESS SECTORS

  • Page 63 and 64:

    ILLUSTRATING THE FLOW OF INVENTORIA

  • Page 65 and 66:

    ILLUSTRATING THE FLOW OF INVENTORIA

  • Page 67 and 68:

    ILLUSTRATING THE FLOW OF INVENTORIA

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    Sometimes overtime is not random. F

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    A FRAMEWORK FOR COST ACCOUNTING AND

  • Page 73 and 74:

    PROBLEM FOR SELF-STUDY 49 1. Prepa

  • Page 75 and 76:

    ASSIGNMENT MATERIAL 51 6. Why do m

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    ASSIGNMENT MATERIAL 53 Classify ea

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    ASSIGNMENT MATERIAL 55 2-24 Cost d

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    ASSIGNMENT MATERIAL 57 Building de

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    computations in requirement 4, assu

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    ASSIGNMENT MATERIAL 61 1. Calculat

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    3 million fans, racking up almost $

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    40 packages is $3,200 ($8,000 in to

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    In our GMAT Success example, contri

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    BREAKEVEN POINT AND TARGET OPERATIN

  • Page 95 and 96:

    TARGET NET INCOME AND INCOME TAXES

  • Page 97 and 98:

    Decision to Reduce Selling Price Ha

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    COST PLANNING AND CVP 75 If, howev

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    only 1.00 * 50% = 50% from $1,200 t

  • Page 103 and 104:

    Each bundle yields a contribution m

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    how many handicapped people could b

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    DECISION POINTS 83 Quantity of tic

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    APPENDIX 85 Exhibit 3-6 Decision T

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    ASSIGNMENT MATERIAL 87 Assignment

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    ASSIGNMENT MATERIAL 89 3-24 CVP an

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    ASSIGNMENT MATERIAL 91 1 2 3 4 5 6

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    ASSIGNMENT MATERIAL 93 1. What is

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    projection would not be met unless

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    ASSIGNMENT MATERIAL 97 Jane Woodal

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    subcontractor payments. All materia

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    JOB-COSTING AND PROCESS-COSTING SYS

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    JOB COSTING: EVALUATION AND IMPLEME

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    NORMAL COSTING 105 Exhibit 4-2 Sou

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    NORMAL COSTING 107 environments, w

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    NORMAL COSTING 109 INDIRECT-COST P

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    In Step 7, the cost of the job unde

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    A NORMAL JOB-COSTING SYSTEM IN MANU

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    A NORMAL JOB-COSTING SYSTEM IN MANU

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    BUDGETED INDIRECT COSTS AND END-OF-

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    BUDGETED INDIRECT COSTS AND END-OF-

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    BUDGETED INDIRECT COSTS AND END-OF-

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    PROBLEM FOR SELF-STUDY 123 800, th

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    DECISION POINTS 125 Wages Payable

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    ASSIGNMENT MATERIAL 127 Exercises

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    4-22 Time period used to compute in

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    ASSIGNMENT MATERIAL 131 1. Prepare

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    ASSIGNMENT MATERIAL 133 1. Prepare

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    ASSIGNMENT MATERIAL 135 1. Calcula

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    ASSIGNMENT MATERIAL 137 INVOICE: D

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    on the highest-value tasks such as

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    SIMPLE COSTING SYSTEM AT PLASTIM CO

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    SIMPLE COSTING SYSTEM AT PLASTIM CO

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    Step 4: Make decisions by choosing

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    Defining activities is not a simple

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    ACTIVITY-BASED COSTING SYSTEMS 149

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    IMPLEMENTING ACTIVITY-BASED COSTING

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    IMPLEMENTING ACTIVITY-BASED COSTING

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    IMPLEMENTING ACTIVITY-BASED COSTING

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    USING ABC SYSTEMS FOR IMPROVING COS

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    ABC IN SERVICE AND MERCHANDISING CO

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    PROBLEM FOR SELF-STUDY 161 FS also

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    DECISION POINTS 163 Soft drinks ha

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    5-11 What are the main costs and li

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    4. How else might AP use the inform

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    their interior doors, usually their

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    The following table summarizes the

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    ASSIGNMENT MATERIAL 173 Hanley dec

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    5-34 Choosing cost drivers, activit

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    to prepare for the production of ea

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    5-39 Activity-based job costing, un

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    ASSIGNMENT MATERIAL 181 Collaborat

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    The managers of each hotel meet dai

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    Budgeting Cycle and Master Budget W

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    closer to a goal, they work harder

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    4. Make decisions by choosing among

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    DEVELOPING AN OPERATING BUDGET 191

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    The purchasing manager prepares the

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    Step 6: Prepare the Ending Inventor

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    FINANCIAL PLANNING MODELS AND SENSI

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    BUDGETING AND RESPONSIBILITY ACCOUN

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    HUMAN ASPECTS OF BUDGETING 201 Man

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    The management style of executives

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    DECISION POINTS 205 Stylistic Furn

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    APPENDIX 207 1 2 3 4 5 6 7 8 9 10

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    APPENDIX 209 the borrowed money is

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    ASSIGNMENT MATERIAL 211 Exhibit 6-

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    2. Calculate the budgeted overhead

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    ASSIGNMENT MATERIAL 215 to the bes

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    ASSIGNMENT MATERIAL 217 2012 Inven

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    Pet Luggage uses a FIFO cost flow a

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    ASSIGNMENT MATERIAL 221 The beginn

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    ASSIGNMENT MATERIAL 223 10. Prepar

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    ASSIGNMENT MATERIAL 225 1. Prepare

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    $15,000 per game, while the Clevela

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    Webb has three variable-cost catego

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    FLEXIBLE-BUDGET VARIANCES AND SALES

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    FLEXIBLE-BUDGET VARIANCES AND SALES

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    PRICE VARIANCES AND EFFICIENCY VARI

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    PRICE VARIANCES AND EFFICIENCY VARI

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    PRICE VARIANCES AND EFFICIENCY VARI

  • Page 265 and 266:

    materials, the standard cost of dir

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    Performance Measurement Using Varia

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    BENCHMARKING AND VARIANCE ANALYSIS

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    DECISION POINTS 247 Exhibit 7-6 Le

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    Market-Share Variance TERMS TO LEAR

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    ASSIGNMENT MATERIAL 251 The actual

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    2. Gloria Denham, the CEO, is conce

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    ASSIGNMENT MATERIAL 255 Lightning

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    7-35 Direct manufacturing labor and

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    7-40 Comprehensive variance analysi

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    ASSIGNMENT MATERIAL 261 At the end

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    In early 2009, the company announce

  • Page 289 and 290:

    The standard cost of Webb’s jacke

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    VARIABLE OVERHEAD COST VARIANCES 2

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    Webb’s managers discovered that o

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    FIXED OVERHEAD COST VARIANCES 271

  • Page 297 and 298:

    also be thought of as $23 per jacke

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    Overall, $285,000 of fixed overhead

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    INTEGRATED ANALYSIS OF OVERHEAD COS

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    PRODUCTION-VOLUME VARIANCE AND SALE

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    VARIANCE ANALYSIS AND ACTIVITY-BASE

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    VARIANCE ANALYSIS AND ACTIVITY-BASE

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    OVERHEAD VARIANCES IN NONMANUFACTUR

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    PROBLEM FOR SELF-STUDY 287 nonfina

  • Page 313 and 314:

    DECISION POINTS 289 Decision Point

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    8-18 Variable manufacturing overhea

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    ASSIGNMENT MATERIAL 293 1. Compute

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    ASSIGNMENT MATERIAL 295 8-30 Journ

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    ASSIGNMENT MATERIAL 297 1. What is

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    ASSIGNMENT MATERIAL 299 has a rigo

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    and Macy’s. While factories no lo

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    VARIABLE VS. ABSORPTION COSTING: OP

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    VARIABLE VS. ABSORPTION COSTING: OP

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    VARIABLE VS. ABSORPTION COSTING: OP

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    ABSORPTION COSTING AND PERFORMANCE

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    ABSORPTION COSTING AND PERFORMANCE

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    A Comparison of Alternative Invento

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    DENOMINATOR-LEVEL CAPACITY CONCEPTS

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    its cost are fixed in the short run

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    CHOOSING A CAPACITY LEVEL 319 Conc

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    CHOOSING A CAPACITY LEVEL 321 Prod

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    denominator is set to practical cap

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    PROBLEM FOR SELF-STUDY 325 1. Comp

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    APPENDIX 327 Appendix Breakeven Po

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    9-6 The main trouble with variable

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    ASSIGNMENT MATERIAL 331 1. Prepare

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    9-25 Capacity management, denominat

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    9-30 Comparison of variable costing

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    ASSIGNMENT MATERIAL 337 A B C 1 Th

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    ASSIGNMENT MATERIAL 339 9-40 Cost

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    contracts, and the labs that provid

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    BASIC ASSUMPTIONS AND EXAMPLES OF C

  • Page 369 and 370:

    The Cause-and-Effect Criterion The

  • Page 371 and 372:

    in the United Kingdom has a cost-es

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    STEPS IN ESTIMATING A COST FUNCTION

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    STEPS IN ESTIMATING A COST FUNCTION

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    EVALUATING COST DRIVERS OF THE ESTI

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    EVALUATING COST DRIVERS OF THE ESTI

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    NONLINEAR COST FUNCTIONS 357 To ch

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    usiness functions of the value chai

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    NONLINEAR COST FUNCTIONS 361 Exhib

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    DATA COLLECTION AND ADJUSTMENT ISSU

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    PROBLEM FOR SELF-STUDY 365 Cumulat

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    APPENDIX 367 Appendix Regression A

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    APPENDIX 369 Exhibit 10-14 Simple

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    APPENDIX 371 to manage the higher

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    APPENDIX 373 1 2 3 4 5 6 7 8 9 10

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    ASSIGNMENT MATERIAL 375 Terms to L

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    5. Annual depreciation of equipment

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    ASSIGNMENT MATERIAL 379 10-23 Esti

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    10-28 High-low, regression. Melissa

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    ASSIGNMENT MATERIAL 383 1. Plot th

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    ASSIGNMENT MATERIAL 385 A B C 1 Di

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    ASSIGNMENT MATERIAL 387 Lee collec

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    ASSIGNMENT MATERIAL 389 A B C 1 Mo

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    Enter Twitter. Like the e-mails tha

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    THE CONCEPT OF RELEVANCE 393 Relev

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    AN ILLUSTRATION OF RELEVANCE: CHOOS

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    INSOURCING-VERSUS-OUTSOURCING AND M

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    INSOURCING-VERSUS-OUTSOURCING AND M

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    $16,000,000 (192,000,000 Pesos/12 P

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    Why? Because by choosing this alter

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    PRODUCT-MIX DECISIONS WITH CAPACITY

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    CUSTOMER PROFITABILITY, ACTIVITY-BA

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    CUSTOMER PROFITABILITY, ACTIVITY-BA

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    IRRELEVANCE OF PAST COSTS AND EQUIP

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    PROBLEM FOR SELF-STUDY 413 Resolvi

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    DECISION POINTS 415 Decision Point

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    APPENDIX 417 The three solid lines

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    insourcing (p. 397) linear programm

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    Current Costs in 2011 Expected Cost

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    ASSIGNMENT MATERIAL 423 Connecticu

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    2. Now suppose Louisville is curren

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    4,000 Tables 5,000 Beds Total Reven

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    2. The pen is usually produced and

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    ASSIGNMENT MATERIAL 431 1. Using D

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    principles: deep frugality with a w

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    COSTING AND PRICING FOR THE SHORT R

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    COSTING AND PRICING FOR THE LONG RU

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    TARGET COSTING FOR TARGET PRICING

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    TARGET COSTING FOR TARGET PRICING

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    VALUE ENGINEERING, COST INCURRENCE,

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    COST-PLUS PRICING 445 Exhibit 12-5

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    LIFE-CYCLE PRODUCT BUDGETING AND CO

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    LIFE-CYCLE PRODUCT BUDGETING AND CO

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    International Considerations ADDITI

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    PROBLEM FOR SELF-STUDY 453 3. Redu

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    ASSIGNMENT MATERIAL 455 5. Why is

  • Page 481 and 482:

    2. McMahon ponders whether to accep

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    ASSIGNMENT MATERIAL 459 3. Did Med

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    12-28 Cost-plus, target pricing, wo

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    ASSIGNMENT MATERIAL 463 12-32 Cost

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    ASSIGNMENT MATERIAL 465 1. Is the

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    scorecard concept to create “rela

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    BUILDING INTERNAL CAPABILITIES: QUA

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    STRATEGY IMPLEMENTATION AND THE BAL

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    STRATEGY IMPLEMENTATION AND THE BAL

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    STRATEGY IMPLEMENTATION AND THE BAL

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    STRATEGY IMPLEMENTATION AND THE BAL

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    market share. (The Problem for Self

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    Price-Recovery Component of Change

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    STRATEGIC ANALYSIS OF OPERATING INC

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    APPLYING THE FIVE-STEP DECISION-MAK

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    DOWNSIZING AND THE MANAGEMENT OF PR

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    PROBLEM FOR SELF-STUDY 489 2. Oper

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    PROBLEM FOR SELF-STUDY 491 In summ

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    Partial Productivity Measures APPEN

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    ASSIGNMENT MATERIAL 495 Although T

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    2010 2011 1. Units of D4H produced

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    ASSIGNMENT MATERIAL 499 Conversion

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    ASSIGNMENT MATERIAL 501 1. Was Lee

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    over the Internet, so the goods did

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    CRITERIA TO GUIDE COST-ALLOCATION D

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    costs are allocated to each divisio

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    need to know the cost of all resour

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    (24 bottles). The full cost to Spri

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    Spring Distribution can use the inf

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    CUSTOMER-PROFITABILITY PROFILES 51

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    CUSTOMER-PROFITABILITY PROFILES 51

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    SALES VARIANCES 519 level, however

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    SALES VARIANCES 521 managers can g

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    PROBLEM FOR SELF-STUDY 523 Level 1

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    APPENDIX 525 Decision Points The f

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    Direct Materials Mix and Direct Mat

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    ASSIGNMENT MATERIAL 529 Assignment

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    Until now, Lenzig Corporation has a

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    Rick Flair, the controller of Figur

  • Page 559 and 560:

    evenues. The top managers in each d

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    2. What insights are gained by repo

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    14-35 Direct materials efficiency,

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    ASSIGNMENT MATERIAL 541 Collaborat

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    interconnection-wide cost allocatio

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    ALLOCATING SUPPORT DEPARTMENT COSTS

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    BUDGETED VERSUS ACTUAL COSTS, AND T

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    BUDGETED VERSUS ACTUAL COSTS, AND T

  • Page 575 and 576:

    ALLOCATING COSTS OF MULTIPLE SUPPOR

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    ALLOCATING COSTS OF MULTIPLE SUPPOR

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    ALLOCATING COSTS OF MULTIPLE SUPPOR

  • Page 581 and 582:

    ALLOCATING COMMON COSTS 557 depart

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    Contract disputes often arise with

  • Page 585 and 586:

    BUNDLED PRODUCTS AND REVENUE ALLOCA

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    BUNDLED PRODUCTS AND REVENUE ALLOCA

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    PROBLEM FOR SELF-STUDY 565 Exhibit

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    dual-rate method (p. 544) increment

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    ASSIGNMENT MATERIAL 569 1 2 3 4 5

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    15-26 Allocation of common costs. J

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    15-30 Allocating costs of support d

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    Variable Costs Fixed Costs Total Co

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    around $2 per gallon and byproducts

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    APPROACHES TO ALLOCATING JOINT COST

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    APPROACHES TO ALLOCATING JOINT COST

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    (such as dirt in gold mining) are a

  • Page 609 and 610:

    overall gross margin is computed fi

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    IRRELEVANCE OF JOINT COSTS FOR DECI

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    This conflict between decision maki

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    ACCOUNTING FOR BYPRODUCTS 591 Prod

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    PROBLEM FOR SELF-STUDY 593 then so

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    DECISION POINTS 595 3b. Gross-marg

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    ASSIGNMENT MATERIAL 597 Parts Poun

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    16-22 Joint-cost allocation, sales

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    ASSIGNMENT MATERIAL 601 1. Compute

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    3. Assume Sonimad Sawmill announced

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    ASSIGNMENT MATERIAL 605 16-36 Join

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    profits. For instance, ExxonMobil

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    CASE 2: PROCESS COSTING WITH ZERO B

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    CASE 2: PROCESS COSTING WITH ZERO B

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    CASE 3: PROCESS COSTING WITH SOME B

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    CASE 3: PROCESS COSTING WITH SOME B

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    CASE 3: PROCESS COSTING WITH SOME B

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    CASE 3: PROCESS COSTING WITH SOME B

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    TRANSFERRED-IN COSTS IN PROCESS COS

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    Entries in the Work in Process—Te

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    TRANSFERRED-IN COSTS IN PROCESS COS

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    HYBRID COSTING SYSTEMS 627 Concept

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    y multiplying conversion cost per e

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    DECISION POINTS 631 2. The FIFO me

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    Computations Under Standard Costing

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    APPENDIX 635 2. Assembly Departmen

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    ASSIGNMENT MATERIAL 637 17-17 Jour

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    ASSIGNMENT MATERIAL 639 17-25 FIFO

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    Physical Units (Car Seats) Transfer

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    17-41 Standard-costing with beginni

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    orders for 15 airplanes, which cost

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    SPOILAGE IN PROCESS COSTING USING W

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    SPOILAGE IN PROCESS COSTING USING W

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    SPOILAGE IN PROCESS COSTING USING W

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    INSPECTION POINTS AND ALLOCATING CO

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    JOB COSTING AND SPOILAGE 655 Job C

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    ACCOUNTING FOR SCRAP 657 Accountin

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    ACCOUNTING FOR SCRAP 659 Concepts

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    APPENDIX 661 The FIFO method keeps

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    ASSIGNMENT MATERIAL 663 Finally, n

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    ASSIGNMENT MATERIAL 665 1. For eac

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    ASSIGNMENT MATERIAL 667 1 2 3 4 5

  • Page 693 and 694:

    18-39 Weighted-average method, insp

  • Page 695 and 696:

    owners and new-car shoppers that it

  • Page 697 and 698:

    are the costs incurred to prevent,

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    QUALITY AS A COMPETITIVE TOOL 675

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    QUALITY AS A COMPETITIVE TOOL 677

  • Page 703 and 704:

    QUALITY AS A COMPETITIVE TOOL 679

  • Page 705 and 706:

    Companies need to measure time to m

  • Page 707 and 708:

    Average waiting time, the average a

  • Page 709 and 710:

    Manufacturing cycle times affect bo

  • Page 711 and 712:

    THEORY OF CONSTRAINTS AND THROUGHPU

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    PROBLEM FOR SELF-STUDY 689 Custome

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    ASSIGNMENT MATERIAL 691 4. What is

  • Page 717 and 718:

    ASSIGNMENT MATERIAL 693 19-18 Cost

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    2. The head of the registration adv

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    scrapped at a net disposal value of

  • Page 723 and 724:

    and the other for Airbus Industries

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    meeting corporate headquarter’s q

  • Page 727 and 728:

    These inventory management techniqu

  • Page 729 and 730:

    INVENTORY MANAGEMENT IN RETAIL ORGA

  • Page 731 and 732:

    When to Order, Assuming Certainty I

  • Page 733 and 734:

    ESTIMATING INVENTORY-RELATED RELEVA

  • Page 735 and 736:

    models that charge managers respons

  • Page 737 and 738:

    JUST-IN-TIME PURCHASING 713 Exhibi

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    INVENTORY MANAGEMENT, MRP AND JIT P

  • Page 741 and 742:

    INVENTORY MANAGEMENT, MRP AND JIT P

  • Page 743 and 744:

    BACKFLUSH COSTING 719 Stage A Stag

  • Page 745 and 746:

    finished units of product, and Sale

  • Page 747 and 748:

    BACKFLUSH COSTING 723 Exhibit 20-8

  • Page 749 and 750:

    BACKFLUSH COSTING 725 Exhibit 20-9

  • Page 751 and 752:

    Lean accounting is a costing method

  • Page 753 and 754:

    DECISION POINTS 729 Problem 2 Litt

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    ASSIGNMENT MATERIAL 731 Assignment

  • Page 757 and 758:

    ASSIGNMENT MATERIAL 733 c. Insuran

  • Page 759 and 760:

    time and will result in a reduction

  • Page 761 and 762:

    Mechanical Devices Electronic Devic

  • Page 763 and 764:

    2010, 13 stores) while maintaining

  • Page 765 and 766:

    To illustrate capital budgeting, co

  • Page 767 and 768:

    Step 2: Discount the Cash Flows Usi

  • Page 769 and 770:

    other things are equal. The IRR of

  • Page 771 and 772:

    PAYBACK METHOD 747 The payback met

  • Page 773 and 774:

    Accrual Accounting Rate-of-Return M

  • Page 775 and 776:

    RELEVANT CASH FLOWS IN DISCOUNTED C

  • Page 777 and 778:

    RELEVANT CASH FLOWS IN DISCOUNTED C

  • Page 779 and 780:

    PROJECT MANAGEMENT AND PERFORMANCE

  • Page 781 and 782:

    STRATEGIC CONSIDERATIONS IN CAPITAL

  • Page 783 and 784:

    PROBLEM FOR SELF-STUDY 759 Problem

  • Page 785 and 786:

    DECISION POINTS 761 Decision Point

  • Page 787 and 788:

    APPENDIX 763 occur at the end of e

  • Page 789 and 790:

    4. You plan to save $7,500 of your

  • Page 791 and 792:

    . Calculate the payback period for

  • Page 793 and 794:

    ASSIGNMENT MATERIAL 769 1. Sketch

  • Page 795 and 796:

    ASSIGNMENT MATERIAL 771 Ludmilla c

  • Page 797 and 798:

    2. From Table 2. The $154,900 is a

  • Page 799 and 800:

    expense of income in the U.S. paren

  • Page 801 and 802:

    DECENTRALIZATION 777 Decentralizat

  • Page 803 and 804:

    growing popularity of the “shared

  • Page 805 and 806:

    TRANSFER PRICING 781 Calculating T

  • Page 807 and 808:

    TRANSFER PRICING 783 Exhibit 22-2

  • Page 809 and 810:

    supply the product or service at th

  • Page 811 and 812:

    eported operating income while incr

  • Page 813 and 814:

    per barrel be set? Under a negotiat

  • Page 815 and 816:

    MULTINATIONAL TRANSFER PRICING AND

  • Page 817 and 818:

    MULTINATIONAL TRANSFER PRICING AND

  • Page 819 and 820:

    PROBLEM FOR SELF-STUDY 795 The mac

  • Page 821 and 822:

    ASSIGNMENT MATERIAL 797 2. What ar

  • Page 823 and 824:

    3. Would stores in each chain be co

  • Page 825 and 826:

    ASSIGNMENT MATERIAL 801 22-24 Mult

  • Page 827 and 828:

    ASSIGNMENT MATERIAL 803 1. Compute

  • Page 829 and 830:

    ASSIGNMENT MATERIAL 805 During the

  • Page 831 and 832:

    incentives. Sullivan’s compensati

  • Page 833 and 834:

    ACCOUNTING-BASED MEASURES FOR BUSIN

  • Page 835 and 836:

    ACCOUNTING-BASED MEASURES FOR BUSIN

  • Page 837 and 838:

    ACCOUNTING-BASED MEASURES FOR BUSIN

  • Page 839 and 840:

    CHOOSING THE DETAILS OF THE PERFORM

  • Page 841 and 842:

    CHOOSING THE DETAILS OF THE PERFORM

  • Page 843 and 844:

    PERFORMANCE MEASUREMENT IN MULTINAT

  • Page 845 and 846:

    DISTINCTION BETWEEN MANAGERS AND OR

  • Page 847 and 848:

    Benchmarks and Relative Performance

  • Page 849 and 850:

    DISTINCTION BETWEEN MANAGERS AND OR

  • Page 851 and 852:

    Belief Systems Belief systems artic

  • Page 853 and 854:

    DECISION POINTS 829 Decision Point

  • Page 855 and 856:

    ASSIGNMENT MATERIAL 831 1 2 3 4 5

  • Page 857 and 858:

    ASSIGNMENT MATERIAL 833 1. Calcula

  • Page 859 and 860:

    Given the high turnover of current

  • Page 861 and 862:

    3. Moreno is also concerned that th

  • Page 863 and 864:

    Appendix A Notes on Compound Intere

  • Page 865 and 866:

    INTEREST TABLES 841 2. Substitute:

  • Page 867 and 868:

    Table 2 (Place a clip on this page

  • Page 869 and 870:

    Table 4 (Place a clip on this page

  • Page 871 and 872:

    GLOSSARY 847 Byproducts. Products

  • Page 873 and 874:

    GLOSSARY 849 Discounted cash flow

  • Page 875 and 876:

    GLOSSARY 851 Joint costs. Costs of

  • Page 877 and 878:

    GLOSSARY 853 Partial productivity.

  • Page 879 and 880:

    GLOSSARY 855 Single-rate method. A

  • Page 881 and 882:

    Index Author A Adamy, J., 237 Ander

  • Page 883 and 884:

    Fidelity National Financial, 36 Fij

  • Page 885 and 886:

    performance evaluation and, 318-20

  • Page 887 and 888:

    Decision table, 85 Degree of operat

  • Page 889 and 890:

    L Labor costs direct, 122-23 direct

  • Page 891 and 892:

    Product-sustaining costs, 149 Produ

  • Page 893:

    control and, 241 direct materials m

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