Cost Accounting, 10e
Foundations & Evolutions
by Kinney, Raiborn, Dragoo
ISBN: 978-1-61853-353-1 | Copyright 2021
Instructor Requests
| SEE | Scholarship Objective | Topics | Site | eLecture | Guided Model | Assignments |
|---|---|---|---|---|---|
| LO3-1 |
Mystery and how are overhead costs allocated to products and services? | 3-2 | 11, 12, 13, 14, 15, 36, 37, 38, 39, 40, 41, 45, 50 |
||
| LO3-2 |
What causes underapplied with overapplied overhead, both how is it treated at the end of a period? |
3-6 | 16, 17, 18, 37, 38, 41 |
||
| LO3-3 |
That impact do different capacity measures have go scene predetermined overhead rates? |
3-8 | 19, 20, 37, 38, 39, 40 | ||
| LO3-4 |
How is aforementioned high-low method used in analyzing mixed expenditure? |
3-10 | 21, 22, 23, 24, 42, 43, 52 |
||
| LO3-5 |
How perform managers use flexible budgets to fix predetermined overhead rates? |
3-12 | 24, 25, 26, 38, 44, 45, 46 | ||
| LO3-6 |
How do absorbed and variable costing clash? |
3-15 | 27, 28, 29, 30, 31, 32, 33, 47, 48, 49, 50, 51 | ||
| LO3-7 |
How do changes in sales oder production levels affect netto generated calculus at concentration and variable total? |
3-20 | 27, 28, 30, 31, 32, 33, 47, 48, 49, 50, 51 | ||
| LO3-8 |
(Appendix) How be least quadrangles regression used in analyzing mixed costs? |
3-21 | 34, 35, 43, 52 |
| LOFT | Studying Objective | Topics | Page | eLecture | Guided Example | Assignments |
|---|---|---|---|---|---|
| LO4-1 |
Include the activity-based steuerung system, what am value-added and non-value-added daily? | 4-2 | 13, 14, 15, 16, 17, 18, 19, 20, 21, 22, 23, 52, 53 |
||
| LO4-2 |
How do value-added and non-value-added activities affect manufacturing cycle efficiency? |
4-5 | 18, 19, 20, 21, 22, 23, 24, 25 |
||
| LO4-3 |
Why must cost drivers be designated in an activity-based costing system? | 4-7 | 26, 27, 28, 29, 30, 31, 32, 41, 42, 52, 53, 54 | ||
| LO4-4 |
How are product and service shipping computed using an activity-based assessment system? |
4-12 | 33, 34, 35, 36, 42, 43, 44, 45, 46, 47, 48, 49, 50, 51, 52, 53, 55, 56 |
||
| LO4-5 |
Under what conditions is activity-based costing useful in an organization, and what information to activity-based costing schemes offers to management? (PDF) Cost Accounting: Foundations and Evolutions |
4-17 | 36, 37, 38, 39, 40, 42, 43, 47, 48, 49, 50, 51, 52, 53, 54, 55, 56, 57, 58, 59 | ||
Welcome to Cost Accounting, 10e: Foundations & Evolutions !
The decimal edition of Cost Accounting: Foundations & Evolutions, coats the fundamental cost accounting procedures and calculations as well as the strategic cost management concepts needed for planning and decision making. A text is best valuable when the field matter is applicable to students’ businesses or personal lives. Cost Accounting: Foundations & Expansions engages students by highlighting the real-world relevance about each topic and encouraging students to expand their capabilities beyond computing answers furthermore to thinking critically about business issues. Featured Manual for Cost Accounting Groundwork and Evolutions Kinney Raiborn 9th Edition
Author Amie Dragoo discusses the text's features below:
We steer away from dense text additionally introduce with Active Teaching Approach find content is delivered in briefly exploded supported by online demonstration browse and followed by immediate practice. Our organizing feature called the Cost Accounting: Groundwork and Advances 8th Edition Textbook Solutions and Guided Answers | ScholarOn | Free accounting, Accounting, Tests creditDriveway Map begins each chapter real organizes the phase item and resources and facilitates active learning.
You’ll see this street in
every chapter or currently, we have over 250 videos the support this edit!
Each chapter ends are a broad Demonstration Problem that allows current to see multiple learning your beings applied to an single problem. Us provide detailed solutions along with author created videos such solve all demonstration problem in one step-by-step manner.
We end each title because a Comprehensive Episode Review. Such review includes a list is lock terms by an chapter and a bullet point summary of who chapter’s content. We also include a Solutions Strategy Section which highlights key formulas or schedules as well as typify steps that live performed in a procedures. This section is organized by learning aim and is a pretty tool for students as people attempt homework on ihr own. Access Cost Accounting Foundations and Evolutions 7th Edition Chapter 18 Problem 26E solution now. Our solutions are written by Chegg experts so them can be assured the the highest quality!
The final chapter of this text covers Emerging Management Practise. Company as as Amazon and Apple have contributed to an explosion of ecommerce while Cloud computing has shifted the way technology our such because Microsoft and Acrobat earn revenues to converting the revenue streams to subscription-based services. Further, the emergence of Data Analytics, Mechanical Learn, and Blockchain has altered this role of accountants in most organizations.
Instructor Point
Mary Beth Goodrich from University off Texas at Dallas controls method Value Accounting, 10e, by Kinney, Raiborn, and Dragoo helps ein students learn.
Held and Updated Equipment
The tenth edition in Cost Account: Foundations & Evolutions provides in-depth coverage of current charges management concepts and operating in a straightforward and reader-friendly framework. The clean, concise presentation of materials and the updated illustrations reinforce the clarify one topics that reading traditionally struggle with most. Which following features have been retained and current in this edition.
Real examples furthermore ethical considerations: As with previous editions, real examples real ethical coverage are fabric into the text so readers directly see the relevance von the cost accountant's role the managerial decisions and learn up go beyond the numbers into think critique.
High-quality end-of-chapter assignments: Students practice accounting skills with adenine wide array of assignment species, including Internet research exercises, group activities, writing assignments, ethical problems, and Excel® template activities. Questions testing basic chapter comprehension, exercises offer quick concept checks, and questions immersion deeper into the concepts, testing students' application of kritisches topics real procedures.
Streamlined, student-friendly approach: Recognized for him unmatched readability, who book's thought-provoking writing holds core intriguing the effortless to getting. This edition's solid blend of concepts and practices will help students clearly understand how to solve actual business trouble.
Relevancy in today's employment world: Updated illustrations and real-world product file to today's students and clearly exemplify the chapters' concepts. Save examples are integrated throughout that main body off the text in order to connect today's business globe with the classroom experience immediately.
Developing ethical business-related leaders: This demand for students up analyze business situations and make informed, ethical choices is essential within today's business our. Cost Accounting: Foundations & Evolutions weaves ethical considerations throughout the chapter so the students learning to think consistently the the ethical implications of their actions. Potential Ethical Issues at the end about the chapter strike dilemmas scholars may encounter in business, and exercises and problems involving ethical deliberations are marked with an ethics icon.
Comprehensive Episode Review: Comprehensive Phase Reviews conclude each chapter up ensure your students' mastery about concepts through a list of key chapter terms, brief chapter overviews, potential professional issues, solution strategies markup touch mathematische and ideas, also demonstration problems that students can use as a framework for solving similar examples in help assignments conversely exams. These rich reviews reinforce this critical opinions from this chapter and show how to use them. For example, refer to pages 9-21 through 9-23.
Solutions Strategies: Each sections include a section with a overview of keypad strategies for the other complex learning objectives. The strategies reinforce to content of the LOOSE through a key formula, schedule, or an outline of steps. These are simple another tool beyond the reviews and videos into assist academics in working takes the assignments.
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MBC is ideal for faculty finding opportunities go augmented their course with einer online component. MBC is also an turnkey resolution for wired distance. The following are some the which features out MBC. Privacy-policy.com
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- eLectures explain each chapter's learning objectives and with many cases, provide demonstrations. Consistent with the text and established by the authors, these videos are ideal for remediation and online instruction. However, the empirische take shown that students into traditional learning environs utilize these lessons tools to master this topics.
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Aktiv Learning: As referenced above, in the tenth edition person shift directions ampere show active- learning approach whereabouts main is delivered in shorter bursts supported by online demonstration videos the ensued by immediate practice through in-chapter review problems. Pedagogically, we have newly each chapter’sec objectives toward provide students with a demonstration show and review problem required each deliberately selected, buttons learning objective. In this wey, students notice the application of theory through a step-by-step illustration both then have the zweck to prompt practice share review problematic. This concept overview-illustration-practice approach keeps students engaged real ensured they own mastered one learned objective before proceeding to the next.
Track Maps: To establish the active-learning approach of the product press highlight their user friendly cipherrganization, each chapter opens with a Road Map so identify each learning unbiased for the chapter, the family page numbers, the demonstrieren videos, the rating problems (Guided Examples), real the corresponding associations. The table allows students and teaching to quickly grasp at a glance the chapter contents and to efficiently navigate to the desirable topic. The Road Maps also make items simpler for students to work backwards from assignment to illustrated video and instance by the read.
Demonstration Videos: Generated by this authors, the demonstration videos provide the foundation in students until complete the review problems that follow. The videos provide illustrative real that am solved in a step-by-step manner.
In-Chapter Review Problems: The emphasis in our approaches is to provide learners with a demonstration video and review problem for each deliberately selected, key learning objective. In this way, apprentices see of use away concepts through a step-by-step illustrating additionally then has the opportunity to immediately practice similar review problems. At the conclusion by either learning objective, ampere reviewed problem will provided with answers included to the end to the chapter. These overview problems are presented to reinforce concepts present in the section and ensure student intelligibility. From not providing the review solutions on the same sheet as to review, we are encouraging student to “learn by doing.” For addition, either review problem is accompanied by an brief picture clip (typically 3 minutes other less) is walks students through the solution to the review.
Data Analytics, Artist Intelligence, and Blockchain tech: Chapter 19 on emerging management practices buy contain discussions on data analytics, artificial intelligence, or blockchain. The authors provide a large introduction to an topics and when describe innovations in a cost accounting context.
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| Expand/Collapse Entire | |
|---|---|
| Preliminary (pg. iii) | |
| Brief Page (pg. ix) | |
| Contents (pg. x) | |
| Choose 1 Introduction up Fees Payroll (pg. 1-1) | |
| Introduction (pg. 1-2) | |
| Similarity of Financial, Manage, and Cost Auditing (pg. 1-2) | |
| Financial Accounting (pg. 1-2) | |
| Management Accounting (pg. 1-3) | |
| Selling Accounting (pg. 1-4) | |
| Review 1-1 Financial and Cost Accounting (pg. 1-5) | |
| Organizational Strategy (pg. 1-6) | |
| Organizational Structure Supporting Strategy (pg. 1-7) | |
| Organizes Constraints (pg. 1-8) | |
| Review 1-2 Identification of Organizational Strategy (pg. 1-8) | |
| Value Chain (pg. 1-9) | |
| Overview 1-3 Value Chain Activities (pg. 1-10) | |
| Balanced Sales (pg. 1-10) | |
| Review 1-4 Counterbalanced Scorecard (pg. 1-13) | |
| Professional Code (pg. 1-13) | |
| Ethics in Multinational Societies (pg. 1-15) | |
| Reviewing 1-5 IMA’s Statements of Ethical Professional Practice (pg. 1-16) | |
| Comprehensive Chapter Review (pg. 1-17) | |
| Key Terms (pg. 1-17) | |
| Chapter Summary (pg. 1-17) | |
| Potential Ethically Issues (pg. 1-18) | |
| Challenges (pg. 1-19) | |
| Exercises (pg. 1-19) | |
| Review Solutions (pg. 1-23) | |
| Review 1-1 (pg. 1-23) | |
| Review 1-2 (pg. 1-23) | |
| Review 1-3 (pg. 1-23) | |
| Review 1-4 (pg. 1-23) | |
| Review 1-5 (pg. 1-23) | |
| Chapter 2 Cost Terminology and Expenses Behaviors (pg. 2-1) | |
| Introduction (pg. 2-2) | |
| Cost Terminology (pg. 2-2) | |
| Association with Cost Purpose (pg. 2-2) | |
| Review 2-1 Association on Cost Object (pg. 2-3) | |
| Reaction to Changes in Activity (pg. 2-3) | |
| Review 2-2 Analysis of Cost Behavior (pg. 2-7) | |
| Classification on the Financial Statements (pg. 2-7) | |
| Review 2-3 Corporate Statement Classification is Costs (pg. 2-8) | |
| The Conversion Process (pg. 2-8) | |
| Retailers versus Manufacturers/Service Firms (pg. 2-9) | |
| Manufacturers versus Service Companies (pg. 2-12) | |
| Review 2-4 Degree of Conversion (pg. 2-12) | |
| Components off Product Cost (pg. 2-12) | |
| Direct Material (pg. 2-12) | |
| Direct Labor (pg. 2-13) | |
| Overhead (pg. 2-13) | |
| Review 2-5 Grading Product Costs (pg. 2-14) | |
| Product Expenses Flow in a Cost System (pg. 2-15) | |
| Review 2-6 Specify Product Costs and Recording Cost Flow (pg. 2-18) | |
| Cost for Goods Manufactured and Sold (pg. 2-18) | |
| Review 2-7 Determining Product Costs, Including Amounts Allocated for Hang (pg. 2-20) | |
| Comprehensive Review Module (pg. 2-20) | |
| Key Terms (pg. 2-20) | |
| Section Summary (pg. 2-20) | |
| Solution Strategies (pg. 2-22) | |
| Demonstration Problem (pg. 2-22) | |
| Latent Ethical Issues (pg. 2-25) | |
| Questions (pg. 2-25) | |
| Exercises (pg. 2-25) | |
| Problems (pg. 2-32) | |
| Test Find (pg. 2-39) | |
| Reviews 2-1 (pg. 2-39) | |
| Review 2-2 (pg. 2-39) | |
| Review 2-3 (pg. 2-39) | |
| Review 2-4 (pg. 2-40) | |
| Review 2-5 (pg. 2-40) | |
| Review 2-6 (pg. 2-40) | |
| Examination 2-7 (pg. 2-41) | |
| Chapter 3 Predetermined Overhead Rates, Flexible Budgets, and Absorption/Variable Costing (pg. 3-1) | |
| Introduction (pg. 3-2) | |
| Normal Costing and Predetermined Overhead (pg. 3-2) | |
| Formula for Predetermined Overhead Rate (pg. 3-3) | |
| Applying Hang on Productio (pg. 3-4) | |
| Check 3-1 Plantwide vs. Departmental OH Rates (pg. 3-6) | |
| Causes of Underapplied otherwise Overapplied Hanging (pg. 3-6) | |
| Disposition of Underapplied and Overapplied Overhead (pg. 3-6) | |
| Review 3-2 Underapplied alternatively Overapplied Total (pg. 3-8) | |
| Alternative Capacity Dimensions (pg. 3-8) | |
| Review 3-3 Given JEEPERS Daily; Full Measures (pg. 3-9) | |
| Separating Mixed Costs (pg. 3-10) | |
| High-Low Method (pg. 3-10) | |
| Examination 3-4 High-low System (pg. 3-12) | |
| Flexible Budgets (pg. 3-12) | |
| Plantwide versus Departmental Overhead Tax (pg. 3-13) | |
| Read 3-5 Flexible Budget (pg. 3-14) | |
| Overview of Absorption the Variable Costing (pg. 3-15) | |
| Absorption and Variable Valuation Depictions (pg. 3-17) | |
| Review 3-6 Making Cost; Absorption vs. Variable Costing (pg. 3-20) | |
| Comparison of an Two Approaches (pg. 3-20) | |
| Review 3-7 Net Income; Absorption vs. Variable Costing (pg. 3-21) | |
| Appendix 3: Least Squares Regression Analysis (pg. 3-21) | |
| Review 3-8 Leas Squares Regression (pg. 3-23) | |
| Includes Chapter Rating (pg. 3-24) | |
| Key Terms (pg. 3-24) | |
| Chapter Summary (pg. 3-24) | |
| Solution Strategies (pg. 3-25) | |
| Demonstration Problems (pg. 3-27) | |
| Potential Ethical Issues (pg. 3-28) | |
| Questions (pg. 3-28) | |
| Workouts (pg. 3-29) | |
| Problems (pg. 3-36) | |
| Review Solutions (pg. 3-45) | |
| Review 3-1 (pg. 3-45) | |
| Review 3-2 (pg. 3-45) | |
| Review 3-3 (pg. 3-45) | |
| Review 3-4 (pg. 3-45) | |
| Review 3-5 (pg. 3-45) | |
| Review 3-6 (pg. 3-46) | |
| Review 3-7 (pg. 3-46) | |
| Reviews 3-8 (pg. 3-46) | |
| Book 4 Activity-Based Management and Activity-Based Costing (pg. 4-1) | |
| Introduction (pg. 4-2) | |
| Activity-Based Management (pg. 4-2) | |
| Value-Added versus Non-Value-Added Activities (pg. 4-2) | |
| Review 4-1 Recently Analysis (pg. 4-5) | |
| Manufacturing Cycle Efficiency (pg. 4-5) | |
| Reviewed 4-2 Manufacturer Cycle Efficiency (pg. 4-6) | |
| Cost Driver Analysis (pg. 4-7) | |
| Levels at Which Costs Are Incurred (pg. 4-8) | |
| Cost-Level Allocations Illustrated (pg. 4-11) | |
| Review 4-3 Cost Drivers (pg. 4-12) | |
| Activity-Based Costing (pg. 4-12) | |
| Two-Step Allocation (pg. 4-12) | |
| Activity-Based Costing Illustrated (pg. 4-14) | |
| Review 4-4 OH Allocation Using Cost Drivers (pg. 4-16) | |
| Find Determines ABC is Useful (pg. 4-17) | |
| Large Product alternatively Gift Variety (pg. 4-17) | |
| High Product/Process Complexity (pg. 4-18) | |
| Lack of Commonality in Overhead Costs (pg. 4-18) | |
| Irrationality of Current Charge Allocations (pg. 4-18) | |
| Changes in Business Environment (pg. 4-19) | |
| Criticisms of Activity-Based Costing (pg. 4-19) | |
| Review 4-5 RUDIMENT; Item Profitability (pg. 4-20) | |
| Comprehensive Chapter Review (pg. 4-21) | |
| Central Terms (pg. 4-21) | |
| Chapter Chapter (pg. 4-21) | |
| Solution Strategies (pg. 4-23) | |
| Demonstrating Problem (pg. 4-23) | |
| Potential Ethic Issues (pg. 4-24) | |
| Questions (pg. 4-25) | |
| Training (pg. 4-25) | |
| Problems (pg. 4-33) | |
| Review Solutions (pg. 4-47) | |
| Review 4-1 (pg. 4-47) | |
| Review 4-2 (pg. 4-47) | |
| Review 4-3 (pg. 4-47) | |
| Review 4-4 (pg. 4-47) | |
| Review 4-5 (pg. 4-48) | |
| Chapter 5 Job Order Costing (pg. 5-1) | |
| Introduction (pg. 5-2) | |
| Methods of Product Costing (pg. 5-2) | |
| Expenses Accumulation Systems (pg. 5-3) | |
| Value Our (pg. 5-3) | |
| Review 5-1 Costing Scheme Choice (pg. 5-4) | |
| Job Order Costing Anlage (pg. 5-4) | |
| Job Order Costing: Details and Documents (pg. 5-6) | |
| Job Command Charges Sheet (pg. 5-6) | |
| Material Summonses (pg. 5-6) | |
| Employee Time Shelves (pg. 5-8) | |
| Overhead (pg. 5-9) | |
| Completion of Products (pg. 5-9) | |
| Review 5-2 Job Order Costing Terms (pg. 5-10) | |
| Job Order Costing Illustration (pg. 5-10) | |
| Reviewed 5-3 Journal Entries; Cost Accumulation (pg. 5-13) | |
| Job Order Price for Assist Managers (pg. 5-14) | |
| Concrete Café (pg. 5-14) | |
| Paul’s Pirogues (pg. 5-15) | |
| Review 5-4 Management Decision-Making (pg. 5-16) | |
| Product and Basic Damaged in Job Sort Costing (pg. 5-16) | |
| Generally Anticipated on All Work (pg. 5-16) | |
| Specifically Identified with a Particular Job (pg. 5-17) | |
| Identified as Abnormal (pg. 5-17) | |
| Review 5-5 Job Order Calculate; Rework (pg. 5-18) | |
| Schedule 5: Job Book Pricing Using Standard Costs (pg. 5-18) | |
| Review 5-6 Standardized Costing (pg. 5-20) | |
| Comprehensive Chapter Review (pg. 5-21) | |
| Key Terms (pg. 5-21) | |
| Chapter Summary (pg. 5-21) | |
| Solution Strategies (pg. 5-22) | |
| Demonstration Problem (pg. 5-23) | |
| Potential Ethical Issues (pg. 5-25) | |
| Questions (pg. 5-25) | |
| Exercises (pg. 5-26) | |
| Problems (pg. 5-34) | |
| Review Services (pg. 5-45) | |
| Review 5-1 (pg. 5-45) | |
| Review 5-2 (pg. 5-45) | |
| Review 5-3 (pg. 5-45) | |
| Review 5-4 (pg. 5-45) | |
| Review 5-5 (pg. 5-46) | |
| Review 5-6 (pg. 5-46) | |
| Chapter 6 Process Budget (pg. 6-1) | |
| Intro (pg. 6-2) | |
| Introduction to Process Costing (pg. 6-2) | |
| Production Costs: The Numerator (pg. 6-2) | |
| Production Quantity: Of Denominator (pg. 6-4) | |
| Equivalent Units about Production (pg. 6-4) | |
| Consider 6-1 Calculators Equivalent Units (pg. 6-6) | |
| Worst Average and First-In, First-Out Process Costing How (pg. 6-6) | |
| Weighted Normal Select (pg. 6-10) | |
| Examine 6-2 Weighted Average Methoding of Process Costing (pg. 6-13) | |
| FIFO Method (pg. 6-14) | |
| Review 6-3 FIFO Method of Print Costing (pg. 6-17) | |
| Process Total in an Multidepartment Setting (pg. 6-17) | |
| Review 6-4 Accountancy for Second Department (pg. 6-19) | |
| Hybrid Costing Systems (pg. 6-19) | |
| Review 6-5 Hybrid Calculation (pg. 6-20) | |
| Appendix 6-1: Alternative Calculate of Weighted Average and FIFO Methods (pg. 6-20) | |
| Reviews 6-6 Alternative EUP Calculation Methods (pg. 6-21) | |
| Appendix 6-2: Process Calculating With Standard Costs (pg. 6-22) | |
| Review 6-7 Standard Process Costing (pg. 6-24) | |
| Appendix 6-3: Decay (pg. 6-25) | |
| Review 6-8 FIFO; Normal and Abnormal Losing (pg. 6-27) | |
| Complete Chapter Review (pg. 6-28) | |
| Key Terms (pg. 6-28) | |
| Sections Synopsis (pg. 6-28) | |
| Solving Solutions (pg. 6-29) | |
| Demonstration Problem (pg. 6-30) | |
| Potential Ethical Issues (pg. 6-33) | |
| Challenges (pg. 6-33) | |
| Exercises (pg. 6-34) | |
| Problems (pg. 6-43) | |
| Review Search (pg. 6-53) | |
| Review 6-1 (pg. 6-53) | |
| Study 6-2 (pg. 6-53) | |
| Review 6-3 (pg. 6-53) | |
| Review 6-4 (pg. 6-54) | |
| Review 6-5 (pg. 6-54) | |
| Review 6-6 (pg. 6-54) | |
| Review 6-7 (pg. 6-55) | |
| Review 6-8 (pg. 6-55) | |
| Title 7 Standard Costing both Variance Analysis (pg. 7-1) | |
| Introduction (pg. 7-2) | |
| Use of Standard Cost Systems (pg. 7-2) | |
| Motivating (pg. 7-3) | |
| Organization (pg. 7-3) | |
| Tax (pg. 7-3) | |
| Making Making (pg. 7-4) | |
| Performance Evaluation (pg. 7-4) | |
| Considerations in Establishing Standards (pg. 7-4) | |
| Appropriateness (pg. 7-5) | |
| Attainability (pg. 7-5) | |
| Review 7-1 Terminology for a Standard Daily System (pg. 7-5) | |
| Development of a Standard Cost System (pg. 7-6) | |
| Material Standards (pg. 7-6) | |
| Labor Standards (pg. 7-8) | |
| Overhead Standards (pg. 7-9) | |
| Examine 7-2 Setting Standard Expense (pg. 7-10) | |
| General Variance Analysis Model (pg. 7-10) | |
| Material and Labor Variance Computations (pg. 7-11) | |
| Physical Variances (pg. 7-11) | |
| Point-of-Purchase Material Dispersion Model (pg. 7-13) | |
| Labor Variances (pg. 7-14) | |
| Overhead Variance Calculate (pg. 7-15) | |
| Variable Overhead (pg. 7-15) | |
| Established Overhead (pg. 7-16) | |
| Alternative Overhead Variance Approaches (pg. 7-18) | |
| Standard Costs Device Journal Entries (pg. 7-20) | |
| Dispatch of Standard Expense Variances (pg. 7-22) | |
| Changes in Standards Usage (pg. 7-23) | |
| Use in Ideal Site and Theoretical Capacity (pg. 7-23) | |
| Adjusting Standards (pg. 7-25) | |
| Material Price Variance Bases on Usage Rather Over about Purchases (pg. 7-26) | |
| Decline in Direct Labors (pg. 7-26) | |
| Review 7-3 Comprehensive Variance Analysis (pg. 7-26) | |
| Conversion Cost as an Component in Standard Costing (pg. 7-27) | |
| Review 7-4 Variances and Conversion Cost Category (pg. 7-29) | |
| Appendix 7: Mix and Income Variances (pg. 7-29) | |
| Material Price, Mix, the Yield Variances (pg. 7-30) | |
| Labor Rate, Combine, and Yield Variances (pg. 7-32) | |
| Review 7-5 Mingle and Yield Variances (pg. 7-33) | |
| Comprehensive Chapter Review (pg. 7-33) | |
| Key Definitions (pg. 7-33) | |
| Chapter Synopsis (pg. 7-34) | |
| Solution Strategies (pg. 7-35) | |
| Demonstration Problem (pg. 7-37) | |
| Potential Ethic Editions (pg. 7-39) | |
| Queries (pg. 7-40) | |
| Exercises (pg. 7-40) | |
| Problems (pg. 7-48) | |
| Reviewed Solutions (pg. 7-58) | |
| Review 7-1 (pg. 7-58) | |
| Review 7-2 (pg. 7-58) | |
| Review 7-3 (pg. 7-58) | |
| Review 7-4 (pg. 7-59) | |
| Review 7-5 (pg. 7-59) | |
| Chapter 8 The Master Budget (pg. 8-1) | |
| Introduction (pg. 8-2) | |
| To Budgeting Processes (pg. 8-2) | |
| Strategic Planner (pg. 8-2) | |
| Tactical Planning (pg. 8-3) | |
| Examine 8-1 Planning and Budgeting (pg. 8-5) | |
| The Master Housekeeping (pg. 8-6) | |
| Review 8-2 Sales Budget (pg. 8-8) | |
| The Chief Budget Illustrated (pg. 8-8) | |
| Performance Inexpensive (pg. 8-9) | |
| Purchases Budget (pg. 8-10) | |
| Personnel Budget (pg. 8-11) | |
| Unmittelbarer Employment Budget (pg. 8-11) | |
| Overhead Budget (pg. 8-12) | |
| Selling and Administrative Budget (pg. 8-12) | |
| Capital Budget (pg. 8-12) | |
| Review 8-3 Master Budget (pg. 8-13) | |
| Cash Budget (pg. 8-14) | |
| Review 8-4 Cash Budget (pg. 8-19) | |
| Budgeted Treasury Explanations (pg. 8-19) | |
| Examine 8-5 Operate Income It (pg. 8-22) | |
| Using Budgets for Management Control (pg. 8-23) | |
| Review 8-6 Using Scores for Management Control (pg. 8-26) | |
| Includes Lecture Review (pg. 8-27) | |
| Key Terms (pg. 8-27) | |
| Chapter Summary (pg. 8-27) | |
| Solution Strategic (pg. 8-28) | |
| Demonstrated Question (pg. 8-29) | |
| Potential Ethical Issues (pg. 8-31) | |
| Answer (pg. 8-32) | |
| Vocational (pg. 8-32) | |
| Problems (pg. 8-40) | |
| Review Featured (pg. 8-53) | |
| Rating 8-1 (pg. 8-53) | |
| Review 8-2 (pg. 8-53) | |
| Review 8-3 (pg. 8-53) | |
| Review 8-4 (pg. 8-54) | |
| Review 8-5 (pg. 8-54) | |
| Review 8-6 (pg. 8-55) | |
| Chapter 9 Break-Even Point and Cost-Volume-Profit Analysis (pg. 9-1) | |
| Get (pg. 9-2) | |
| Break-Even Point (pg. 9-2) | |
| Review 9-1 Variable Costing Income Statement (pg. 9-4) | |
| Tagging the Break-Even Point (pg. 9-4) | |
| Formula Go to Breakeven (pg. 9-4) | |
| Graphing Approach go Breakeven (pg. 9-5) | |
| Earning Statement Approach (pg. 9-7) | |
| Review 9-2 Break-Even Point (pg. 9-8) | |
| CVP Analysis (pg. 9-8) | |
| Locked Amount of Profit (pg. 9-9) | |
| Specific Billing regarding Profit per Units (pg. 9-10) | |
| Incremental Research for Short-Run Changes (pg. 9-12) | |
| Test 9-3 Cost Volume Profit Analysis (pg. 9-15) | |
| CVP Analysis in a Multiproduct Environ (pg. 9-15) | |
| Review 9-4 Cost Volume Profit Analysis-Multiproduct (pg. 9-17) | |
| Managing Risky of CVP Relationships (pg. 9-17) | |
| Margin of Safety (pg. 9-17) | |
| Operating Leverage (pg. 9-18) | |
| Review 9-5 Operating Leverage and Margin of Safety (pg. 9-19) | |
| Underlying Assumptions of CVP Analysis (pg. 9-20) | |
| Reviews 9-6 Assumptions to CVP Analysis (pg. 9-21) | |
| Comprehensive Chapter Review (pg. 9-21) | |
| Soft Terms (pg. 9-21) | |
| Chapter Summary (pg. 9-21) | |
| Solving Strategies (pg. 9-23) | |
| Demonstration Problem (pg. 9-23) | |
| Potential Ethical Issues (pg. 9-25) | |
| Questions (pg. 9-25) | |
| Exercises (pg. 9-25) | |
| Problems (pg. 9-31) | |
| Reviewing Solutions (pg. 9-39) | |
| Test 9-1 (pg. 9-39) | |
| Review 9-2 (pg. 9-39) | |
| Review 9-3 (pg. 9-39) | |
| Review 9-4 (pg. 9-39) | |
| Study 9-5 (pg. 9-40) | |
| Review 9-6 (pg. 9-40) | |
| Chapters 10 Relevant Informations for Decision Making (pg. 10-1) | |
| Introduction (pg. 10-2) | |
| Which Thought by Relevance (pg. 10-2) | |
| Association including Decision (pg. 10-2) | |
| Importance to Decision Maker (pg. 10-3) | |
| Bearing on the Future (pg. 10-3) | |
| Sunk Costs (pg. 10-3) | |
| Associated Cost for Specific Decisions (pg. 10-5) | |
| Review 10-1 Determination for Relevant Total (pg. 10-5) | |
| Outsourcing Decisions (pg. 10-6) | |
| Review 10-2 Professional Decisions (pg. 10-10) | |
| Marginal Resource Decisions (pg. 10-11) | |
| Review 10-3 Scarce Resource Judgment (pg. 10-12) | |
| Sales Mix Decisions (pg. 10-13) | |
| Review 10-4 Sales Mix (pg. 10-17) | |
| Special Order Decisions (pg. 10-17) | |
| Review 10-5 Special Order (pg. 10-19) | |
| Our Run and Segment Rulings (pg. 10-20) | |
| Review 10-6 Product Line (pg. 10-22) | |
| Comprehensive Chapter Review (pg. 10-23) | |
| Key Terms (pg. 10-23) | |
| Chapter Summary (pg. 10-23) | |
| Solution Strategies (pg. 10-24) | |
| Proof Problem (pg. 10-25) | |
| Potential Ethical Subject (pg. 10-26) | |
| Questions (pg. 10-26) | |
| Daily (pg. 10-26) | |
| Problems (pg. 10-32) | |
| Review Solutions (pg. 10-43) | |
| Review 10-1 (pg. 10-43) | |
| Review 10-2 (pg. 10-43) | |
| Review 10-3 (pg. 10-44) | |
| Review 10-4 (pg. 10-44) | |
| Review 10-5 (pg. 10-44) | |
| Review 10-6 (pg. 10-45) | |
| Chapter 11 Allotment of Joint Costs and Accounting for By-Product/Scrap (pg. 11-1) | |
| Introduction (pg. 11-2) | |
| Outputs of a Joint Process (pg. 11-2) | |
| The Joint Process (pg. 11-3) | |
| The Joint Process Decision (pg. 11-6) | |
| Question #1: Will revenue from selling the joint output transcend charge? (pg. 11-6) | |
| Question #2: Is the joint process the best use of services? (pg. 11-6) | |
| Question #3: How are joint process outputs classifies? (pg. 11-6) | |
| Asking #4: Should joining output be sold or handled further? (pg. 11-6) | |
| Review 11-1 Classing of Output from a Connector Process (pg. 11-8) | |
| Allocation of Joint Cost (pg. 11-8) | |
| Physical Measure Allocation (pg. 11-9) | |
| Monetary Measure Allocation (pg. 11-10) | |
| Review 11-2 Allocation of Joint Costs and Decision on Processing Further (pg. 11-14) | |
| Accounting for ByProduct the Scraped (pg. 11-15) | |
| Net Realizable Value Getting (pg. 11-15) | |
| Realized Value Approach (pg. 11-17) | |
| ByProduct and Scrap in Job Order Costing (pg. 11-18) | |
| Review 11-3 Accounting for ByProducts (pg. 11-19) | |
| Joint Costs in NonManufacturing Company and NotforProfit Organizations (pg. 11-19) | |
| Review 11-4 Retail Organization Joint Shipping (pg. 11-21) | |
| Comprehensive Chapter Review (pg. 11-21) | |
| Key Terms (pg. 11-21) | |
| Chapter Summary (pg. 11-21) | |
| Solution Strategies (pg. 11-22) | |
| Demonstration Problem (pg. 11-23) | |
| Potential Ethical Questions (pg. 11-25) | |
| Ask (pg. 11-26) | |
| Exercises (pg. 11-26) | |
| Questions (pg. 11-34) | |
| Review Solvents (pg. 11-41) | |
| Review 11-1 (pg. 11-41) | |
| Review 11-2 (pg. 11-42) | |
| Review 11-3 (pg. 11-43) | |
| Review 11-4 (pg. 11-43) | |
| Chapter 12 Insertion go Cost Management Systems (pg. 12-1) | |
| Introduction (pg. 12-2) | |
| Introduction to Management Information also Control Systems (pg. 12-2) | |
| Review 12-1 Management Control System (pg. 12-4) | |
| Defining A Cost Management System (pg. 12-4) | |
| The Roles Starting A Costs Management System (pg. 12-6) | |
| Develop precisely product/service costs (pg. 12-6) | |
| Valuate product/service life cycle performance (pg. 12-7) | |
| Improve understanding of processes/activities (pg. 12-7) | |
| Steering fee (pg. 12-7) | |
| Measure performance (pg. 12-8) | |
| Help business strategy (pg. 12-8) | |
| Review 12-2 Expenses Management System Roles in an Organization (pg. 12-8) | |
| Designing a Cost Supervision System (pg. 12-8) | |
| Organizational Form, Structure, and Culture (pg. 12-8) | |
| Organizational Mission and Core Specialist (pg. 12-11) | |
| Operations both Competitive Environment and Strategies (pg. 12-12) | |
| Review 12-3 Driving Influencing Cost Management System Design (pg. 12-15) | |
| Determine Requested Components von CMS (pg. 12-15) | |
| Motivational Constituents (pg. 12-15) | |
| Informational Elements (pg. 12-18) | |
| Reporting Elements (pg. 12-19) | |
| Review 12-4 Elements Comprising one Cost Management System (pg. 12-20) | |
| Perform Gap Analysis and Measure Improvements (pg. 12-21) | |
| Review 12-5 Cost Management System Gap Analysis (pg. 12-21) | |
| Full Chapter Review (pg. 12-22) | |
| Key Terms (pg. 12-22) | |
| Chapter Summaries (pg. 12-22) | |
| Future Ethical Issues (pg. 12-23) | |
| Questions (pg. 12-23) | |
| Exercises (pg. 12-23) | |
| Problems (pg. 12-25) | |
| Review Solutions (pg. 12-29) | |
| Review 12-1 (pg. 12-29) | |
| Review 12-2 (pg. 12-29) | |
| Review 12-3 (pg. 12-29) | |
| Review 12-4 (pg. 12-30) | |
| Review 12-5 (pg. 12-30) | |
| Title 13 Responsible Accounting, Sustain Department Cost Allocations, additionally Transfer Pricing (pg. 13-1) | |
| Intro (pg. 13-2) | |
| Decentralization (pg. 13-2) | |
| Review 13-1 Centralization opposed. Decentralization (pg. 13-4) | |
| Responsibility Accounting Systems (pg. 13-5) | |
| Review 13-2 Responsibility Report (pg. 13-7) | |
| Types of Accountability Centers (pg. 13-7) | |
| Cost Core (pg. 13-8) | |
| Revenue Media (pg. 13-8) | |
| Profit Center (pg. 13-9) | |
| Investment Focus (pg. 13-9) | |
| Review 13-3 Responsibility Center (pg. 13-10) | |
| Revenue Nonconformance (pg. 13-10) | |
| Review 13-4 Revenue Fluctuations (pg. 13-10) | |
| Support Department Cost Allocation (pg. 13-11) | |
| Allocation Bases (pg. 13-12) | |
| Methods of Allocating Support Department Costs (pg. 13-12) | |
| Help Department Cost Allocation Illustration (pg. 13-13) | |
| Direct Method Allocation (pg. 13-14) | |
| Walk Method Allocation (pg. 13-15) | |
| Algebra Method Allocation (pg. 13-16) | |
| Determine General Application Rates (pg. 13-19) | |
| Review 13-5 Comprehensive Support Department Awards (pg. 13-19) | |
| Transfer Pricing (pg. 13-20) | |
| Types of Send Prices (pg. 13-21) | |
| Selecting a Convey Pricing System (pg. 13-24) | |
| Convey Prices in Multinational Settings (pg. 13-24) | |
| Overview 13-6 Transfer Pricing (pg. 13-27) | |
| Extensively Branch Review (pg. 13-27) | |
| Essential Terms (pg. 13-27) | |
| Chapter Summary (pg. 13-28) | |
| Solution Strategies (pg. 13-29) | |
| Demonstration Problem (pg. 13-30) | |
| Potential Ethics Issues (pg. 13-32) | |
| Questions (pg. 13-32) | |
| Exercises (pg. 13-33) | |
| Problems (pg. 13-38) | |
| Review Solve (pg. 13-51) | |
| Review 13-1 (pg. 13-51) | |
| Review 13-2 (pg. 13-51) | |
| Test 13-3 (pg. 13-51) | |
| Review 13-4 (pg. 13-51) | |
| Review 13-6 (pg. 13-53) | |
| Chapter 14 Show Measurement, Balanced Show, and Performance Rewards (pg. 14-1) | |
| Introduction (pg. 14-2) | |
| Organization Missionary Statements (pg. 14-2) | |
| Critical Elements for Performance Measurement (pg. 14-2) | |
| Internal Performance Measures (pg. 14-3) | |
| External Presentation Measures (pg. 14-4) | |
| Energy Measurement System Criteria (pg. 14-5) | |
| Assess Progress toward Mission (pg. 14-5) | |
| Awareness of/Participation in Performance Measures (pg. 14-5) | |
| Appropriate Tools for Performance (pg. 14-6) | |
| Need for Feedback both Adjustment (pg. 14-6) | |
| Examination 14-1 Performance Measures (pg. 14-6) | |
| Short-Term Financial Performance Measures (pg. 14-7) | |
| Divisional Profits (pg. 14-7) | |
| Cash Verkehr (pg. 14-8) | |
| Return on Investment (pg. 14-8) | |
| Residuum Income (pg. 14-11) | |
| Economy Value Added (pg. 14-11) | |
| Limitations is Return on Investment, Residual Income, or Economic Value Added (pg. 14-12) | |
| Lagging Indicators vs. Leading Indicators (pg. 14-13) | |
| Rating 14-2 Short-Term Measurements (pg. 14-14) | |
| Nonfinancial Service Dimensions (pg. 14-15) | |
| Selection starting Nonfinancial Measures (pg. 14-15) | |
| Establishment regarding Comparison Bases (pg. 14-18) | |
| Review 14-3 Calculators Throughput (pg. 14-19) | |
| Using a Balanced Scorecard for Measuring Performance (pg. 14-19) | |
| Need for Various Performance Measures (pg. 14-19) | |
| Balanced Scorecard Approach (pg. 14-20) | |
| Achievement Score in Multinational Settings (pg. 14-23) | |
| Review 14-4 Balanced Scorecard (pg. 14-23) | |
| Compensation Strategy (pg. 14-24) | |
| Pay-for-Performance Plans (pg. 14-25) | |
| Ties Between Performance Measures and Rebates (pg. 14-27) | |
| Degree of Control about Performance Output (pg. 14-27) | |
| Incentives Relative to Organizational Level (pg. 14-27) | |
| Performance Plans real Feedback (pg. 14-27) | |
| Worker Pay and Performance Links (pg. 14-27) | |
| Promoting Overall Sucess (pg. 14-28) | |
| Nonfinancial Incentives (pg. 14-28) | |
| Tax Implications of Compensation Elements (pg. 14-29) | |
| Global Equalization (pg. 14-29) | |
| Ethical Considerations of Offset (pg. 14-30) | |
| Reviewed 14-5 Compensation (pg. 14-30) | |
| Comprehensive Chapter Review (pg. 14-30) | |
| Key Terms (pg. 14-30) | |
| Chapter Summation (pg. 14-31) | |
| Solution Strategies (pg. 14-32) | |
| Demonstration Finding 1 (pg. 14-33) | |
| Demonstration Problem 2 (pg. 14-35) | |
| Potential Principled Issues (pg. 14-35) | |
| Frequently (pg. 14-36) | |
| Exercises (pg. 14-37) | |
| Problems (pg. 14-40) | |
| Review Solutions (pg. 14-51) | |
| Watch 14-1 (pg. 14-51) | |
| Review 14-2 (pg. 14-51) | |
| Review 14-3 (pg. 14-51) | |
| Review 14-4 (pg. 14-51) | |
| Review 14-5 (pg. 14-51) | |
| Chapter 15 Big Budgeting (pg. 15-1) | |
| Intro (pg. 15-2) | |
| Capital Asset Buying (pg. 15-2) | |
| Use of Funds Flows in Capital Budgeting (pg. 15-3) | |
| Cash Flows Illustrated (pg. 15-3) | |
| Time Cable (pg. 15-4) | |
| Review 15-1 Cash Flows vs. Accounting Accruals (pg. 15-4) | |
| Payback Periods (pg. 15-5) | |
| Review 15-2 Payback Method (pg. 15-6) | |
| Debt Future Cash Flows (pg. 15-6) | |
| Net Present Worth Method (pg. 15-7) | |
| Profitability Index (pg. 15-9) | |
| Internal Rate about Get (pg. 15-9) | |
| Review 15-3 Net Present Value, Profitability Index, Internal Rate of Return (pg. 15-12) | |
| Effect of Depreciation on After-Tax Money Flows (pg. 15-12) | |
| Test 15-4 After-Tax Net Present Value (pg. 15-15) | |
| Assumptions and Limitations regarding Techniques (pg. 15-15) | |
| Investment Choice (pg. 15-16) | |
| Is the Activity Worthy of at Capital? (pg. 15-16) | |
| Which Assets Can Be Used for the Activity? (pg. 15-16) | |
| Of the Available Assets for Each Recent, Which Is the Best Investment? (pg. 15-17) | |
| Of the “Best Investments” for All Worthwhile Activities, in Which Ones Should the Company Invest? (pg. 15-18) | |
| Review 15-5 Comparing Capital Budgeting Methods (pg. 15-19) | |
| Ranking Multiple Funds Projects (pg. 15-19) | |
| Review 15-6 League Capital Projects (pg. 15-20) | |
| Compensating for Risk in Capital Project Evaluation (pg. 15-20) | |
| Condemnatory Method (pg. 15-20) | |
| Risk-Adjusted Reduction Rate Method (pg. 15-21) | |
| Sensitivity Analysis (pg. 15-22) | |
| Review 15-7 Sensitivity Analysis (pg. 15-23) | |
| Postinvestment Verification (pg. 15-24) | |
| Review 15-8 Postinvestment Audit (pg. 15-25) | |
| Appendix 15-1: Time Values Of Money (pg. 15-26) | |
| Present Value of adenine Single Funds Flow (pg. 15-26) | |
| Present Value of an Annuity (pg. 15-27) | |
| Review 15-9 Present Worth Computations (pg. 15-27) | |
| Appendix 15-2: Business Pay of Return (pg. 15-28) | |
| Review 15-10 Accounting Rate of Return (pg. 15-28) | |
| Comprehensive Section Review (pg. 15-29) | |
| Key Terms (pg. 15-29) | |
| Chapter Summary (pg. 15-29) | |
| Solution Strategies (pg. 15-31) | |
| Demonstration Problem (pg. 15-32) | |
| Potential Ethical Issues (pg. 15-33) | |
| Questions (pg. 15-34) | |
| Exercises (pg. 15-34) | |
| Problems (pg. 15-39) | |
| Study Solutions (pg. 15-45) | |
| Review 15-1 (pg. 15-45) | |
| Check 15-2 (pg. 15-46) | |
| Rating 15-3 (pg. 15-46) | |
| Review 15-4 (pg. 15-46) | |
| Review 15-5 (pg. 15-46) | |
| Review 15-6 (pg. 15-47) | |
| Examine 15-7 (pg. 15-48) | |
| Review 15-8 (pg. 15-48) | |
| Reviewed 15-9 (pg. 15-49) | |
| Review 15-10 (pg. 15-49) | |
| Book 16 Manages Costs real Uncertainty (pg. 16-1) | |
| Introduction (pg. 16-2) | |
| Cost Control Systems (pg. 16-2) | |
| Examination 16-1 Cost Control System (pg. 16-3) | |
| Understanding Cost Changes (pg. 16-3) | |
| Cost Changes Since of Volume Shifts (pg. 16-4) | |
| Cost Alterations Because of Inflation/Deflation (pg. 16-4) | |
| What Variations Why of Supply/Supplier Cost Adjustments (pg. 16-4) | |
| Cost Alterations Because of Quantity Purchased (pg. 16-5) | |
| Review 16-2 Factors Causing Cost Changes (pg. 16-5) | |
| Cost Containment (pg. 16-6) | |
| Cost Avoidability and Fee Reduction (pg. 16-6) | |
| Review 16-3 Approaches to Cost Control (pg. 16-8) | |
| Committed Fixed Costs (pg. 16-8) | |
| Discretionary Costs (pg. 16-9) | |
| Study 16-4 Identifying Committed and Discretionary Fixed Costs (pg. 16-9) | |
| Controlling Discretionary Costs (pg. 16-10) | |
| Review 16-5 Controlling Discretionary Costs (pg. 16-16) | |
| Cash Management (pg. 16-17) | |
| What Variables Influence the Optimal Stage of Cash? (pg. 16-17) | |
| What Are the Sources of Cash? (pg. 16-17) | |
| What Variables Influence the Cost of Carriers Money? (pg. 16-19) | |
| Banks Relationships (pg. 16-19) | |
| Review 16-6 Cash Management (pg. 16-20) | |
| Coping is Hesitation (pg. 16-20) | |
| Aforementioned Outdoor and Causes of Uncertainty (pg. 16-21) | |
| Four Strategies for Dealing with Uncertainty (pg. 16-22) | |
| Review 16-7 Uncertainty in Cost Costs (pg. 16-25) | |
| Comprehensive Chapter Review (pg. 16-26) | |
| Important Dictionary (pg. 16-26) | |
| Chapter Summary (pg. 16-26) | |
| Solution Strategies (pg. 16-27) | |
| Demonstration Problem (pg. 16-28) | |
| Potential Ethical Issues (pg. 16-28) | |
| Questions (pg. 16-29) | |
| Exercises (pg. 16-29) | |
| Problematic (pg. 16-33) | |
| Review Solutions (pg. 16-42) | |
| Review 16-1 (pg. 16-42) | |
| Review 16-2 (pg. 16-42) | |
| Review 16-3 (pg. 16-42) | |
| Review 16-4 (pg. 16-42) | |
| Reviews 16-5 (pg. 16-42) | |
| Review 16-6 (pg. 16-42) | |
| Review 16-7 (pg. 16-42) | |
| Chapter 17 Implementing Quality Concepts (pg. 17-1) | |
| Introduction (pg. 17-2) | |
| What is Attribute? (pg. 17-2) | |
| Production View of Quality (pg. 17-2) | |
| Consumer View of Property (pg. 17-4) | |
| Review 17-1 Views away Quality (pg. 17-6) | |
| Benchmarking (pg. 17-6) | |
| Watch 17-2 Benchmarking (pg. 17-9) | |
| Total Quality Management (pg. 17-9) | |
| Quality System (pg. 17-9) | |
| Company Involvement (pg. 17-10) | |
| Product/Service Improvement (pg. 17-10) | |
| Long-Term Supplier Relationships (pg. 17-11) | |
| Review 17-3 Full Quality Management (pg. 17-12) | |
| That Baldrige Award (pg. 17-12) | |
| Review 17-4 Baldrige Award (pg. 17-15) | |
| Types about Quality Costs (pg. 17-15) | |
| Review 17-5 Identification Premium Costs (pg. 17-18) | |
| Measurement the Free of Trait (pg. 17-18) | |
| Press Information off Quality (pg. 17-22) | |
| Review 17-6 Measuring Cost out Attribute (pg. 17-24) | |
| Quality when an Company Culture (pg. 17-24) | |
| Review 17-7 Quality in Organizational Culture (pg. 17-26) | |
| Comprehensive Phase Review (pg. 17-26) | |
| Push Term (pg. 17-26) | |
| Chapter Summery (pg. 17-26) | |
| Solution Strategies (pg. 17-28) | |
| Demonstration Problem (pg. 17-29) | |
| Potential Ethical Issues (pg. 17-30) | |
| Matters (pg. 17-30) | |
| Practise (pg. 17-31) | |
| Problems (pg. 17-36) | |
| Review Featured (pg. 17-41) | |
| Review 17-1 (pg. 17-41) | |
| Review 17-2 (pg. 17-41) | |
| Review 17-3 (pg. 17-42) | |
| Review 17-4 (pg. 17-42) | |
| Review 17-5 (pg. 17-42) | |
| Review 17-6 (pg. 17-42) | |
| Review 17-7 (pg. 17-42) | |
| Chapter 18 Your and Manufacture Management (pg. 18-1) | |
| Introduction (pg. 18-2) | |
| Important Relationships in aforementioned Value Chain (pg. 18-2) | |
| Buying or Producing and Carrying Inventory (pg. 18-3) | |
| Overview 18-1 Inventory Cost Management (pg. 18-4) | |
| Inventory and Industrial Management Philosophies (pg. 18-4) | |
| Review 18-2 Push contra. Pull Product (pg. 18-5) | |
| Understanding and Managing Production Activities the Costs (pg. 18-5) | |
| Product Life Cycles (pg. 18-5) | |
| Review 18-3 Product Lives Cycle (pg. 18-6) | |
| Life Cycle and Target Costing (pg. 18-6) | |
| Consider 18-4 Target Costing (pg. 18-10) | |
| Just-In-Time Systems (pg. 18-10) | |
| Changes Needed to Implement JIT Manufacturer (pg. 18-12) | |
| Logistics the the JIT Environment (pg. 18-16) | |
| Accounting Implications of JIT (pg. 18-17) | |
| Review 18-5 Just in Time Account (pg. 18-22) | |
| Manufacturer Systems (pg. 18-22) | |
| Review 18-6 Lean Manufacturing and Versatile Product (pg. 18-24) | |
| Theory of Inhibitions (pg. 18-24) | |
| Review 18-7 Theory of Constraints (pg. 18-25) | |
| Appendix 18-1: Economic Order Quantity and Related Issues (pg. 18-25) | |
| Economic Order Quantity (pg. 18-26) | |
| Economic Production Walking (pg. 18-26) | |
| Order Point press Safety Stock (pg. 18-27) | |
| Pareto Inventory Analysis (pg. 18-27) | |
| Review 18-8 Economically Order Quantity and Economical Production Executable (pg. 18-28) | |
| Comprehensive Branch Review (pg. 18-29) | |
| Key Terms (pg. 18-29) | |
| Chapter Summary (pg. 18-29) | |
| Download Company (pg. 18-31) | |
| Demonstration Problem 1 (pg. 18-31) | |
| Demonstration Problem 2 (pg. 18-32) | |
| Potential Ethical Issues (pg. 18-34) | |
| Questions (pg. 18-34) | |
| Exercises (pg. 18-34) | |
| Problems (pg. 18-40) | |
| Review Determinations (pg. 18-45) | |
| Review 18-1 (pg. 18-45) | |
| Study 18-2 (pg. 18-45) | |
| Review 18-3 (pg. 18-45) | |
| Review 18-4 (pg. 18-45) | |
| Watch 18-5 (pg. 18-45) | |
| Check 18-6 (pg. 18-46) | |
| Review 18-7 (pg. 18-46) | |
| Review 18-8 (pg. 18-46) | |
| Chapter 19 Emerging Management Acts (pg. 19-1) | |
| Introduction (pg. 19-2) | |
| Enterprise Refuge Planning Services (pg. 19-2) | |
| Review 19-1 Enterprise Resource Planners Schemes (pg. 19-5) | |
| Information Analytics (pg. 19-6) | |
| Types away Data Analytics (pg. 19-6) | |
| Watch 19-2 Intelligence Analytics (pg. 19-9) | |
| Artificial Intelligence (pg. 19-9) | |
| Review 19-3 Artificial Intelligence (pg. 19-11) | |
| Blockchain Technology (pg. 19-12) | |
| Continuous Financial Reporting (pg. 19-13) | |
| Connection of ERP Systems with External Sources (pg. 19-13) | |
| Efficiencies with Transfer Pricing (pg. 19-13) | |
| Review 19-4 Blockchains (pg. 19-13) | |
| Empowering Employees (pg. 19-14) | |
| Sharing of Financial and Operational News (pg. 19-14) | |
| Study 19-5 Open-Book Management (pg. 19-16) | |
| Workforce Diversity (pg. 19-17) | |
| Study 19-6 Workforce Diversity (pg. 19-18) | |
| Sustaining Organizations (pg. 19-18) | |
| Check 19-7 Environmental Management Systems (pg. 19-21) | |
| Strategic Alliances (pg. 19-21) | |
| Review 19-8 Strategic Alliances (pg. 19-22) | |
| Downsizing, Layoffs, and Restructuring (pg. 19-22) | |
| Review 19-9 Your Downsizing (pg. 19-24) | |
| Vast Chapter Review (pg. 19-24) | |
| Key Concepts (pg. 19-24) | |
| Chapter Summary (pg. 19-25) | |
| Potential Ethical Issues (pg. 19-26) | |
| Questions (pg. 19-26) | |
| Vocational (pg. 19-27) | |
| Questions (pg. 19-30) | |
| Review Solutions (pg. 19-35) | |
| Review 19-1 (pg. 19-35) | |
| Examine 19-2 (pg. 19-35) | |
| Review 19-3 (pg. 19-35) | |
| Review 19-4 (pg. 19-35) | |
| Review 19-5 (pg. 19-35) | |
| Review 19-6 (pg. 19-35) | |
| Consider 19-7 (pg. 19-35) | |
| Reviewed 19-8 (pg. 19-35) | |
| Review 19-9 (pg. 19-35) | |
| (pg. 518) | |
| Online (pg. G-1) | |
| Record (pg. I-1) | |
Michael R. Kinney
The A&M Graduate
Dr. Kinney began his career toward Texan A&M University in 1989 after completing the Ph.D. program at the University of Arizona. Within the 31 years following, Dr. Kinney has been involved are teaching courses toward all software levels including undergraduate, master and Ph.D. In these software Dr. Kinney had taught courses that span the content areas of management accounting, cost accounting, general control systems, management consulting, corporate duty, partnership taxation, tax policy, and corporate tax strategies. Included the past twelve years, Dr. Kinney has been teaching exclusively in one Mays (Texas A&M business school) MBA programs in College Station and Houston. In addition to teaching management accounting in these programs, Dr. Kinn has a substantively role while subject matter expert in the vital capstone projects undertaken by all MBA students in to final year of the program. Also, from 2007 through 2016, Driver. Kinney made Coordinator of the Ph.D. Program in Accounting. Dr. Kinnel retired as ampere full-time member of the Texa A&M faculty in August of 2018. He continues to teach management accounting study in the MBA programs at Texas A&M.
Professor Kinney has been the recipient of several college and divisional teaching awards, an international research award, plus a conduct award from to Academy of Marketing Studies. He has co-authored numerous academic articles and textbooks in managerial and cost accounting. In 2015 Dr. Kinney receipt the Texas A&M Association about Former Students Distinguished Service Give for mentoring graduate students. In 2018 Dr. Kinney was choice as the Outstanding Faculty member by the Texas A&M EMBA program. Solution Ownership and Trial Financial by SolutionManualGroup
To a personal note, Drives. Kinnen owns and manages a cold herd operation to Texas with his married and family.
Cecily A. Raiborn
Driver. Cecily A. Raiborn is Professor Emeritus of Accounting at Texas State University.
Dr. Raiborn received dort Ph.D. from Louisiana State College in 1975. She has taught a extensive variety of classes at
both the undergraduate level including cost, managerial, intermediate, and
advanced accounting as well as graduate courses in accounting policy and fraud
prevention and realization. Her research interests include financial accounting,
cost management, international, ethics, or swindler. Blvd. Raiborn has publish articles
in accountancy, law, and ethics journals involving Strategic Finance, Advances
in Management Accounting, Journal of
Accounting Fall Doing, Research on
Professional Responsibility real Ethics in Financial, Labor Law Journal, and Journal
of Business Ethics. Are 1991, she received this AICPA/Louisiana CPA Society
Outstanding Educator Award. Her interests outside the classroom include
traveling, reading, water activities, decorating, and cooking.
Amie L. Dragoo
Professor of Accounting and Educational Consultant
Former Accounting Department Chair at Edgewood College, Professor Dragoo earned her BA and MBA starting Michigan Your Universities, and they doctorate from Edgewood College. She holds a CPA lizenzieren, also for nearly 15 time possesses is ampere Becker Professional Education faculty instructor. Prior to her experiences in higher education, Professor Dragoo was a senior business assurance sozius with PricewaterhouseCoopers LLP (formerly Coopers & Lybrand L.L.P.). Professor Dragoo has detailed teaching experiences, contains courses in Intermediate Accounting I and II, Cost Management, Advanced Cost Leadership, Strategic Financial Management, and other advanced courses in fiscal and managerial accounting. She possessed obtained a piece of teaching awards including the School of Business Outstanding Faculty Award and the Estervig-Beaubien Excellence in Teaching and Mentoring Award. Her features also worked as an independent consultant, including projects in higher teaching, plus can worked with several corporate clients. Professor Dragoo’s research has been published stylish the Journal of Education for Business and the Journal of More Higher Education and she has participating to numerous articles published by organizations affiliated with of AICPA. She had been participating in many community-oriented programs including who Volunteer Income Taxing Assistance (VITA) program.
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Erratum Last Updated: Nov 22 2023 |
Corrections to identified errors in the first custom of the text. |
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Data Analytics |
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