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Test Bank for Cost Management Measuring Monitoring and Motivating Performance, 2nd Edition: Eldenburg

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  • ISBN-10 ‏ : ‎ 0470769424
  • ISBN-13 ‏ : ‎ 978-0470769423
  • Author: Leslie G. Eldenburg (Author), Susan K. Wolcott (Author)

Cost accounting has become an increasingly important tool for managers and accountants alike. The second edition helps them achieve professional success by bridging the gaps between knowledge, skills and abilities. It has been revised to focus on decision-making while still examining the procedural detail. It also emphasizes the analysis and application of concepts. Additional examples and illustrations draw comparisons between government and manufacturing. Real-world scenarios and ethical decision-making sections demonstrate how the material is applied. Accountants and managers will also view Excel spreadsheets to give them a better understanding of the material.

Table of contents:

  1. Chapter 1: The Role of Accounting Information in Management Decision Making
  2. MOTOROLA’S IRIDIUM PROJECT: LOOK BEFORE YOU LEAP
  3. STRATEGIC MANAGEMENT AND DECISION MAKING
  4. Organizational Vision
  5. Organizational Core Competencies
  6. Organizational Strategies
  7. Operating Plans
  8. Actual Operations
  9. Measuring, Monitoring, and Motivating Performance
  10. LEVERS OF CONTROL
  11. Belief Systems
  12. Boundary Systems
  13. Diagnostic Control Systems
  14. Interactive Systems
  15. COST ACCOUNTING AND STRATEGIC MANAGEMENT
  16. Management Accounting and Financial Accounting
  17. A Brief History of Cost Accounting
  18. Strategic Cost Management
  19. INFORMATION SYSTEMS AND STRATEGIC MANAGEMENT
  20. Internal and External Reports
  21. Improvements in Information for Management Decision Making
  22. Business Intelligence and Process Management Systems
  23. RELEVANT INFORMATION FOR DECISION MAKING
  24. Relevant and Irrelevant Cash Flows
  25. Relevance of Income Statement Information
  26. SNOW-BLADE SNOWBOARDS: IDENTIFYING RELEVANT COSTS
  27. Importance of Identifying Relevant Information
  28. BUSINESS RISK
  29. Risk Management
  30. Business Risk and Cost Management
  31. DECISION-MAKING BIASES
  32. RISK OF BIASED DECISIONS: Nonrational Escalation of Commitment
  33. QUALITY OF MANAGEMENT DECISION-MAKING
  34. ETHICAL DECISION MAKING
  35. Conflicting Interests
  36. Motive for Ethical Behavior
  37. FOCUS ON ETHICAL DECISION MAKING: Ethical Considerations in Outsourcing Decisions
  38. Reputation Effects of Suppliers’ Unethical Actions
  39. Analyzing the Ethics of a Decision
  40. APPENDIX 1A Steps for Better Thinking: A Decision-Making Process
  41. SUMMARY
  42. KEY TO SYMBOLS
  43. Self-Study Problems
  44. Key Terms
  45. QUESTIONS
  46. EXERCISES
  47. PROBLEMS
  48. MINI-CASES
  49. Chapter 2: The Cost Function
  50. FLYING LOW DURING AN ECONOMIC DOWNTURN
  51. IDENTIFYING RELEVANT COSTS FOR A DECISION
  52. Relevant Costs for a Cost Object
  53. Identifying Relevant Costs from the Accounting System
  54. Direct and Indirect Costs
  55. Opportunity Costs
  56. Sunk Costs
  57. COST BEHAVIOR
  58. Variable, Fixed, and Mixed Costs
  59. Classifying Costs
  60. Relevant Range
  61. Cost Functions
  62. Cost Driver
  63. Identifying Potential Cost Drivers
  64. No Apparent Cost Driver
  65. Discretionary Costs
  66. Economies of Scale
  67. FOCUS ON ETHICAL DECISION MAKING: Discretionary Costs
  68. Ethics and Pharmaceutical Advertising
  69. INFORMATION USED TO ESTIMATE COSTS
  70. COST ESTIMATION TECHNIQUES
  71. Engineered Estimate of Cost
  72. Analysis at the Account Level
  73. Scatter Plots
  74. Two-Point Method
  75. High-Low Method
  76. RISK OF BIASED DECISIONS: Insensitivity to Sample Size
  77. ESTIMATING THE COST FUNCTION
  78. SMALL ANIMAL CLINIC (PART 1): CREATING A COST FUNCTION
  79. Identify Relevant Costs and Obtain Information Needed for Estimation
  80. Categorize Costs, Apply Cost Estimation Techniques, and Estimate Future Costs
  81. Combine All Relevant Cost Estimates
  82. Estimating Profit
  83. REGRESSION ANALYSIS
  84. Simple Regression Analysis
  85. Interpreting Simple Regression Results
  86. SMALL ANIMAL CLINIC (PART 2): TWO-POINT METHOD AND REGRESSION ANALYSIS
  87. Revised Analysis of the Treatment Supplies Cost
  88. Quarterly Data
  89. Scatter Plots
  90. Two-Point Method
  91. Simple Regression Analysis
  92. Revised Cost Estimate
  93. Review of Methods, Total Cost Function
  94. STRATEGIC RISK MANAGEMENT: Small Animal Clinic (Part 2)
  95. Cost Estimation Accuracy and Strategies
  96. USES AND LIMITATIONS OF COST ESTIMATES
  97. Cost Estimation and Managerial Decision Making
  98. Common Errors in Estimating Relevant Costs
  99. Quality of Estimation Techniques
  100. Reliance on Cost Estimates
  101. APPENDIX 2A REGRESSION ANALYSIS-ADDITIONAL TOPICS
  102. MULTIPLE REGRESSION ANALYSIS
  103. Choosing Cost Drivers for Multiple Regression
  104. PRINT MASTERS PRINT SHOP: USING MULTIPLE REGRESSION TO ESTIMATE A COST FUNCTION
  105. Scatter Plots and Simple Regression Results
  106. Multiple Regression Analysis
  107. REGRESSION ANALYSIS ASSUMPTIONS
  108. ADDITIONAL REGRESSION ANALYSIS CONSIDERATIONS
  109. Stepwise Linear Fixed Costs
  110. Piecewise Linear Variable Costs
  111. Data Limitations
  112. APPENDIX 2B: Learning Curves
  113. SUMMARY
  114. KEY TO SYMBOLS
  115. Self-Study Problems
  116. Key Terms
  117. QUESTIONS
  118. EXERCISES
  119. PROBLEMS
  120. MINI-CASES
  121. Chapter 3: Cost-Volume-Profit Analysis
  122. WIRED OR WIRELESS: ADJUSTING TO NEW MARKETS
  123. COST-VOLUME-PROFIT ANALYSIS
  124. Profit Equation and Contribution Margin
  125. CVP Analysis in Units
  126. CVP Analysis in Revenues
  127. CVP for Multiple Products
  128. Breakeven Point
  129. Cost-Volume-Profit Graph
  130. CVP with Income Taxes
  131. DIE GEFLECKTE KUH EIS (THE SPOTTED COW CREAMERY) (PART 1): CVP ANALYSIS WITH INCOME TAXES
  132. Estimating the Cost Function
  133. Estimating After-Tax Profit
  134. Calculating Revenues to Achieve Targeted After-Tax Profit
  135. RISK OF BIASED DECISIONS: Optimism Bias
  136. PERFORMING CVP ANALYSES WITH A SPREADSHEET
  137. CVP Calculations for a Sales Mix
  138. CVP Sensitivity Analysis
  139. Discretionary Expenditure Decision
  140. Planning, Monitoring, and Motivating with CVP
  141. DIE GEFLECKTE KUH EIS (THE SPOTTED COW CREAMERY) (PART 2): THE INFLUENCE OF SALES MIX ON PROFITABILI
  142. STRATEGIC RISK MANAGEMENT: Spotted Cow Creamery (Part 2)
  143. ASSUMPTIONS AND LIMITATIONS OF COST-VOLUME-PROFIT ANALYSIS
  144. Business Risk and Quality of Input Data
  145. Quality of CVP Technique
  146. CVP for Nonprofit Organizations
  147. SMALL ANIMAL CLINIC: NOT-FOR-PROFIT ORGANIZATION CVP ANALYSIS WITH TWO RELEVANT RANGES
  148. Breakeven Compared to Budget
  149. Potential Investment in New Equipment
  150. Calculating and Analyzing Targeted Activity Level
  151. CVP Adjusted for Change in Relevant Range
  152. MARGIN OF SAFETY AND DEGREE OF OPERATING LEVERAGE
  153. Margin of Safety
  154. Degree of Operating Leverage
  155. Using the Degree of Operating Leverage to Plan and Monitor Operations
  156. FOCUS ON ETHICAL DECISION MAKING: Temporary Labor
  157. Ethics and Temporary Labor
  158. SUMMARY
  159. KEY TO SYMBOLS
  160. Self-Study Problems
  161. Key Terms
  162. QUESTIONS
  163. EXERCISES
  164. PROBLEMS
  165. MINI-CASES
  166. Chapter 4: Relevant Information for Decision Making
  167. INTERNATIONAL OUTSOURCING: THE GOOD, THE BAD, AND THE CONTROVERSIAL
  168. RELEVANT INFORMATION FOR DECISION MAKING
  169. Process for Identifying and Analyzing Relevant Information
  170. Operating Decision Examples
  171. SPECIAL ORDERS
  172. Quantitative Rule for Special Order Decisions
  173. BARKLEY BASKETBALLS: SPECIAL ORDER
  174. Quantitative Analysis
  175. Qualitative Analysis
  176. Strategic Prioritization
  177. STRATEGIC RISK MANAGEMENT: Barkley Basketballs
  178. Special Orders and Pricing Policies
  179. Qualitative and Risk Factors for Special Order Decisions
  180. KEEP OR DROP DECISIONS
  181. Quantitative Rule for Product and Business Segment Keep or Drop Decisions
  182. HOME AIDE SERVICES: KEEP OR DROP
  183. Quantitative Analysis
  184. Qualitative Analysis
  185. Strategic Prioritization
  186. STRATEGIC RISK MANAGEMENT: Home Aide Services
  187. The Business Risk of Dropping a Product
  188. Customer Profitability
  189. RISK OF BIASED DECISIONS: Confirmation Bias
  190. Costs of Carrying Inventory
  191. Qualitative and Risk Factors for Keep or Drop Decisions
  192. INSOURCE OR OUTSOURCE (MAKE OR BUY) DECISIONS
  193. Quantitative Rule for Insource or Outsource Decisions
  194. ROADRUNNER PUBLISHERS (PART 1): INSOURCE OR OUTSOURCE
  195. Quantitative Analysis
  196. Qualitative Analysis
  197. Strategic Prioritization
  198. Qualitative and Risk Factors for Outsourcing Decisions
  199. FOCUS ON ETHICAL DECISION MAKING: Offshoring Surgery
  200. The Ethics of International Medical Outsourcing
  201. PRODUCT EMPHASIS DECISIONS
  202. Quantitative Rule for Product Emphasis Decisions
  203. Theory of Constraints and Constrained Resources
  204. Quantitative Rule for Choosing the Product Mix When Resources Are Constrained
  205. Quantitative Rule for Relaxing Constraints for One or Two Products
  206. ROADRUNNER PUBLISHERS (PART 2): CONSTRAINED RESOURCE
  207. Qualitative Analysis
  208. Quantitative Analysis
  209. Strategic Prioritization
  210. STRATEGIC RISK MANAGEMENT: Roadrunner Publishers (Part 2)
  211. Reducing the Risk of Lost Sales
  212. PRODUCT EMPHASIS: MULTIPLE RESOURCE CONSTRAINTS AND MULTIPLE PRODUCTS
  213. Quantitative Rule for Maximizing Contribution Margin with Multiple Constraints and Multiple Products
  214. BERTRAM GOLF CARTS: MULTIPLE CAPACITY CONSTRAINTS AND MULTIPLE PRODUCTS
  215. STRATEGIC RISK MANAGEMENT: Bertram Golf Carts
  216. Risky Assumptions
  217. METHODS FOR RELAXING CONSTRAINTS
  218. Use Constrained Resources More Efficiently
  219. Increase Available Resources
  220. Qualitative and Risk Factors for Product Emphasis and Constrained Resource Problems
  221. QUALITY OF OPERATING DECISIONS
  222. Quality of Information
  223. Strategic Alignment
  224. Decision-Maker Bias
  225. Opportunity Costs
  226. ROADRUNNER PUBLISHERS (PART 3): INSOURCE OR OUTSOURCE WITH OPPORTUNITY COSTS
  227. Business Risk and Sensitivity Analysis
  228. Control System Incentive and Behavioral Effects
  229. Appendix 4A: Using Excel Solver for Product Emphasis and Constrained Resource Decisions
  230. 1. Determine the Objective (Target) Function
  231. 2. Create Constraint Functions
  232. 3. Set Up an Excel Spreadsheet
  233. 4. Use Excel Solver to Maximize the Objective Function
  234. 5. Interpret the Solver Output
  235. SUMMARY
  236. KEY TO SYMBOLS
  237. Self-Study Problem
  238. Key Terms
  239. QUESTIONS
  240. EXERCISES
  241. PROBLEMS
  242. MINI-CASES
  243. Chapter 5: Job Costing
  244. BOMBARDIER: CUSTOM MANUFACTURING
  245. ASSIGNING PRODUCT COSTS TO INDIVIDUAL GOODS OR SERVICES
  246. Product Costs
  247. Process Costing
  248. Job Costing
  249. JOB COSTING IN MANUFACTURING
  250. Assigning Direct Costs
  251. Computerized and Manual Job Costing Systems
  252. ALLOCATING OVERHEAD
  253. Actual and Normal Costing
  254. ALUMINUM BENDERS (PART 1): ALLOCATING OVERHEAD COSTS IN JOB COSTING
  255. Evaluating Overhead Cost Pools and Allocation Bases
  256. Understanding the Overhead Cost Allocation Method
  257. GENERAL LEDGER ENTRIES FOR A MANUFACTURER
  258. Overapplied and Underapplied Overhead
  259. SERVICE SECTOR JOB COSTING
  260. NIGHTHAWK, LLP: JOB COSTING IN A LAW FIRM
  261. Estimated Job Costs and Price
  262. Competitor’s Job Costs and Price
  263. Monitoring Job Costs
  264. STRATEGIC RISK MANAGEMENT: Nighthawk, LLP
  265. Relevance of Fixed Costs
  266. JOB COST INFORMATION, DECISIONMAKING, AND INCENTIVES
  267. Allocated Overhead Costs and Decision Making
  268. ALUMINUM BENDERS (PART 2): JOB COSTS RELEVANT FOR DECISION MAKING
  269. Qualitative Factors
  270. Judgment and Uncertainties in Job Costing System Design
  271. Measuring Job Costs for Diagnostic Control
  272. Allocated Overhead and Relevant Costs
  273. RISK OF BIASED DECISIONS: Hindsight Bias
  274. FOCUS ON ETHICAL DECISION MAKING: Overbilling Clients for Expenses
  275. Tracing Rebates and Discounts Directly to Jobs
  276. SPOILAGE, REWORK, AND SCRAP IN JOB COSTING
  277. Normal and Abnormal Spoilage
  278. ALUMINUM BENDERS (PART 3): ASSIGNING SPOILAGE COSTS
  279. Rework
  280. Scrap
  281. PRODUCTION QUALITY AND BEHAVIOR IMPLICATIONS
  282. Spoilage Opportunity Costs
  283. Investing in Quality
  284. Effect of Accounting on Manager Behavior
  285. External Monitoring
  286. SUMMARY
  287. KEY TO SYMBOLS
  288. Self-Study Problems
  289. Key Terms
  290. QUESTIONS
  291. EXERCISES
  292. PROBLEMS
  293. MINI-CASES

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