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

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Product details:

• 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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