costacctg13_cf_ch13

costacctg13_cf_ch13 - Chapter 13. Strategy, Balanced...

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Chapter 13. Strategy, Balanced Scorecard, and Strategic Profitability Analysis 13-16 1. Cost leadership strategy 13-17 1. Yes, consistent with strategy 13-18 1. Product differentiation 13-19 1. OI: 2006 $1,500,000 2007 $2,851,700 (Change is $1,351,700 F) 2. Growth $725,580 F Price-recovery $555,488 F Productivity $70,632 F 13-20 MS $295,000 F CL $986,068 F PD $70,632 F Very successful 13-21 1. (a) 500; $155,000 (b) Cannot determine, discretionary cost 2. $62,000 maximum savings (= 200 x $310) 13-22 1. Product differentiation strategy 13-23 1. 2008: $1,400,000 2009: $2,007,500 2. Growth $280,000 F Price-recovery $235,500 F Productivity $92,000 F 13-24 MS $168,000 F CL $92,000 F PD $347,500 F 13-25 1. Manufacturing: 40, $324,000; Selling and customer service: 20, $198,000 Design: discretionary cost so cannot be calculated 2. $243,000 13-26 1. Cost leadership strategy 13-27 1. 2008 $465,000; 2009 $585,000 2. Growth $200,000 F Price-recovery $269,000 U Productivity $189,000 F 13-28 Industry-market-size factor
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This note was uploaded on 12/28/2011 for the course ACCT 303 taught by Professor Staff during the Spring '08 term at CSU Bakersfield.

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