Creating Value for Management
University of California, Davis
Table of Contents
Cost Accounting: How Managers User Cost Accounting Information
Using Differential Analysis for Production Decisions
Cost Concepts and Behaviour
Managing Quality and Time
Cost System Design: An Overview
Planning and Budgeting
Flexible Budgeting and Performance Evaluation
Performance Evaluation: Cost Variances
Spoilage and Quality Management
Chapter 20 Chapter 7
Allocating Costs to Departments Performance Evaluation in Decentralized Organizations
Nonfinancial Performance Measures
Allocating Joint Costs
Capital Investmenet Decisions
Management Ethics and Financial Fraud
Revenue, Mix and ield Variances
Differential Cost and Revenue Analysis
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Cost Accounting: How Managers Use Cost Accounting Information
Solutions to Review Questions
1–1. C Analysis of divisional performance A Costing for income tax purposes B Determining how many units to produce in the coming week 1–2. Descriptions of the six business functions in the value chain are as follows: 1. Research and development: the creation and development of ideas related to new products, services, or processes. 2. Design: the detailed development and engineering of products, services, or processes. 3. Production: the collection and assembly of resources to produce a product or deliver a service. 4. Marketing: the process that informs potential customers about the attributes of products or services, and leads to the sale of those products or services. 5. Distribution: the process established to deliver products or services to customers....