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Strayer - ACC 350
  • 43 Pages costacctg13_sm_ch03
    Costacctg13_sm_ch03

    School: Strayer

    Course: Cost Accounting

    CHAPTER 3 COST-VOLUME-PROFIT ANALYSIS NOTATION USED IN CHAPTER 3 SOLUTIONS SP: VCU: CMU: FC: TOI: Selling price Variable cost per unit Contribution margin per unit Fixed costs Target operating income 3-1 Cost-volume-profit (CVP) analysis examines the beha

  • 42 Pages costacctg13_sm_ch04
    Costacctg13_sm_ch04

    School: Strayer

    Course: Cost Accounting

    CHAPTER 4 JOB COSTING 4-1 Cost poola grouping of individual cost items. Cost tracingthe assigning of direct costs to the chosen cost object. Cost allocationthe assigning of indirect costs to the chosen cost object. Cost-allocation basea factor that links

  • 26 Pages costacctg13_sm_ch02
    Costacctg13_sm_ch02

    School: Strayer

    Course: Cost Accounting

    CHAPTER 2 AN INTRODUCTION TO COST TERMS AND PURPOSES 2-1 A cost object is anything for which a separate measurement of costs is desired. Examples include a product, a service, a project, a customer, a brand category, an activity, and a department. 2-2 Dir

  • 41 Pages Chapt11
    Chapt11

    School: Strayer

    Course: Cost Accounting

    CHAPTER 11 DECISION MAKING AND RELEVANT INFORMATION 11-1 1. 2. 3. 4. 5. The five steps in the decision process outlined in Exhibit 11-1 of the text are Identify the problem and uncertainties Obtain information Make predictions about the future Make decisi

  • 25 Pages Chapt12
    Chapt12

    School: Strayer

    Course: Cost Accounting

    CHAPTER 12 PRICING DECISIONS AND COST MANAGEMENT 12-1 The three major influences on pricing decisions are 1. Customers 2. Competitors 3. Costs 12-2 Not necessarily. For a one-time-only special order, the relevant costs are only those costs that will chang

  • 40 Pages Chapt13
    Chapt13

    School: Strayer

    Course: Cost Accounting

    CHAPTER 13 STRATEGY, BALANCED SCORECARD, AND STRATEGIC PROFITABILITY ANALYSIS 13-1 Strategy specifies how an organization matches its own capabilities with the opportunities in the marketplace to accomplish its objectives. 13-2 The five key forces to cons

  • 58 Pages Chapt14
    Chapt14

    School: Strayer

    Course: Cost Accounting

    CHAPTER 14 COST ALLOCATION, CUSTOMER-PROFITABILITY ANALYSIS, AND SALES-VARIANCE ANALYSIS 14-1 Disagree. Cost accounting data plays a key role in many management planning and control decisions. The division president will be able to make better operating a

  • 35 Pages Chapt15
    Chapt15

    School: Strayer

    Course: Cost Accounting

    CHAPTER 15 ALLOCATION OF SUPPORT-DEPARTMENT COSTS, COMMON COSTS, AND REVENUES 15-1 The single-rate (cost-allocation) method makes no distinction between fixed costs and variable costs in the cost pool. It allocates costs in each cost pool to cost objects

  • 41 Pages Chapt16
    Chapt16

    School: Strayer

    Course: Cost Accounting

    CHAPTER 16 COST ALLOCATION: JOINT PRODUCTS AND BYPRODUCTS 16-1 Exhibit 16-1 presents many examples of joint products from four different general industries. These include: IndustrySeparable Products at the Splitoff Point Food Processing: Lamb Lamb cuts, t

  • 49 Pages Chapt17
    Chapt17

    School: Strayer

    Course: Cost Accounting

    CHAPTER 17 PROCESS COSTING 17-1 Industries using process costing in their manufacturing area include chemical processing, oil refining, pharmaceuticals, plastics, brick and tile manufacturing, semiconductor chips, beverages, and breakfast cereals. 17-2 Pr

  • 9 Pages Assignment Cost Accounting Applied
    Assignment Cost Accounting Applied

    School: Strayer

    Course: Cost Accounting

    Assignment: Cost Accounting Applied By Eleanor P. Luu Professor Bryan Womack Course Title ACC 350012VA016-1122-001 Cost Accounting February 26, 2012 Companies that are successful financially know what their costs are and how those costs are being spent. T

  • 1 Page Acc 350 Cost Accounting disc wk 2
    Acc 350 Cost Accounting Disc Wk 2

    School: Strayer

    Course: Cost

    Analyze the differences in how the manufacturing, merchandising, and service sectors address inventoriable and period costs and determine which sector would present the creates challenges in terms of cost accounting. Explain your rationale. determine how

  • 9 Pages ACC350 Assignment1
    ACC350 Assignment1

    School: Strayer

    Course: Cost Accounting

    Cost Accounting Applied Apple Inc. 1 Cost Accounting Applied Emmanuel Ihejirika Cost Accounting August 25, 2012 Apple Inc. 2 The manufacturing company that will be analyzed in this report is Apple Inc. Apple Inc. is a notorious name in the ambitious realm

  • 44 Pages Chapt10
    Chapt10

    School: Strayer

    Course: Cost Accounting

    CHAPTER 10 DETERMINING HOW COSTS BEHAVE 10-1 1. 2. The two assumptions are Variations in the level of a single activity (the cost driver) explain the variations in the related total costs. Cost behavior is approximated by a linear cost function within the

  • 51 Pages Chapt09
    Chapt09

    School: Strayer

    Course: Cost Accounting

    CHAPTER 9 INVENTORY COSTING AND CAPACITY ANALYSIS 9-1 No. Differences in operating income between variable costing and absorption costing are due to accounting for fixed manufacturing costs. Under variable costing only variable manufacturing costs are inc

  • 52 Pages Chapt08
    Chapt08

    School: Strayer

    Course: Cost Accounting

    CHAPTER 8 FLEXIBLE BUDGETS, OVERHEAD COST VARIANCES, AND MANAGEMENT CONTROL 8-1 Effective planning of variable overhead costs involves: 1. Planning to undertake only those variable overhead activities that add value for customers using the product or serv

  • 52 Pages costacctg13_sm_ch05
    Costacctg13_sm_ch05

    School: Strayer

    Course: Cost Accounting

    CHAPTER 5 ACTIVITY-BASED COSTING AND ACTIVITY-BASED MANAGEMENT 5-1 Broad averaging (or "peanut-butter costing") describes a costing approach that uses broad averages for assigning (or spreading, as in spreading peanut butter) the cost of resources uniform

  • 44 Pages costacctg13_sm_ch06
    Costacctg13_sm_ch06

    School: Strayer

    Course: Cost Accounting

    CHAPTER 6 MASTER BUDGET AND RESPONSIBILITY ACCOUNTING 6-1 a. b. c. d. The budgeting cycle includes the following elements: Planning the performance of the company as a whole as well as planning the performance of its subunits. Management agrees on what is

  • 13 Pages costacctg13_sm_ch01
    Costacctg13_sm_ch01

    School: Strayer

    Course: Cost Accounting

    CHAPTER 1 THE ACCOUNTANT'S ROLE IN THE ORGANIZATION See the front matter of this Solutions Manual for suggestions regarding your choices of assignment material for each chapter. 1-1 Management accounting measures, analyzes and reports financial and nonfin

  • 13 Pages Chapt01
    Chapt01

    School: Strayer

    Course: Cost Accounting

    CHAPTER 1 THE ACCOUNTANTS ROLE IN THE ORGANIZATION See the front matter of this Solutions Manual for suggestions regarding your choices of assignment material for each chapter. 1-1 Management accounting measures, analyzes and reports financial and nonfina

  • 26 Pages Chapt02
    Chapt02

    School: Strayer

    Course: Cost Accounting

    CHAPTER 2 AN INTRODUCTION TO COST TERMS AND PURPOSES 2-1 A cost object is anything for which a separate measurement of costs is desired. Examples include a product, a service, a project, a customer, a brand category, an activity, and a department. 2-2 Dir

  • 44 Pages Chapt03
    Chapt03

    School: Strayer

    Course: Cost Accounting

    CHAPTER 3 COST-VOLUME-PROFIT ANALYSIS NOTATION USED IN CHAPTER 3 SOLUTIONS SP: VCU: CMU: FC: TOI: Selling price Variable cost per unit Contribution margin per unit Fixed costs Target operating income 3-1 Cost-volume-profit (CVP) analysis examines the beha

  • 42 Pages Chapt04
    Chapt04

    School: Strayer

    Course: Cost Accounting

    CHAPTER 4 JOB COSTING 4-1 Cost poola grouping of individual cost items. Cost tracingthe assigning of direct costs to the chosen cost object. Cost allocationthe assigning of indirect costs to the chosen cost object. Cost-allocation basea factor that links

  • 52 Pages Chapt05
    Chapt05

    School: Strayer

    Course: Cost Accounting

    CHAPTER 5 ACTIVITY-BASED COSTING AND ACTIVITY-BASED MANAGEMENT 5-1 Broad averaging (or peanut-butter costing) describes a costing approach that uses broad averages for assigning (or spreading, as in spreading peanut butter) the cost of resources uniformly

  • 47 Pages Chapt06
    Chapt06

    School: Strayer

    Course: Cost Accounting

    CHAPTER 6 MASTER BUDGET AND RESPONSIBILITY ACCOUNTING 6-1 a. b. c. d. The budgeting cycle includes the following elements: Planning the performance of the company as a whole as well as planning the performance of its subunits. Management agrees on what is

  • 46 Pages Chapt07
    Chapt07

    School: Strayer

    Course: Cost Accounting

    CHAPTER 7 FLEXIBLE BUDGETS, DIRECT-COST VARIANCES, AND MANAGEMENT CONTROL 7-1 Management by exception is the practice of concentrating on areas not operating as expected and giving less attention to areas operating as expected. Variance analysis helps man

  • 8 Pages Cost Accounting Applied
    Cost Accounting Applied

    School: Strayer

    Course: Cost Accounting

    Apple Inc. Apple Inc. Apple Incorporation exploded implausible success over the last decade as it the worlds largest technology company. In 1976, Steven P. Jobs and Steve Woznaik founded the company and eventually refined the industry with their state-of-

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