亨格瑞管理会计英文第15版练习答案01

查尔斯亨格瑞 管理会计 英文版第15版 北京大学出版社 练习答案01

CHAPTER 1

COVERAGE OF LEARNING OBJECTIVES

查尔斯亨格瑞 管理会计 英文版第15版 北京大学出版社 练习答案01

CHAPTER 1

Managerial Accounting, the Business Organization, and Professional Ethics (10-15 min.)

Information is often useful for more than one function, so the following classifications for each activity are not definitive but serve as a starting point for discussion:

1. Scorekeeping. A depreciation schedule is used in preparing financial statements

to report the results of activities.

2. Problem solving. Helps a manager assess the impact of a purchase decision.

3. Scorekeeping. Reports on the results of an operation. Could also be attention

directing if scrap is an area that might require management attention.

4. Attention directing. Focuses attention on areas that need attention.

5. Attention directing. Helps managers learn about the information contained in a

performance report.

6. Scorekeeping. The statement reports what has happened. Could also be attention

directing if the report highlights a problem or issue.

7. Problem solving. Assuming the cost comparison is to help the manager decide

between two alternatives, this is problem solving.

8. Attention directing. Variances point out areas where results differ from

expectations. Interpreting them directs attention to possible causes of the

differences.

9. Problem solving. Aids a decision about where to make parts.

10. Attention directing and problem solving. Budgeting involves making decisions

about planned activities -- hence, aiding problem solving. Budgets also direct

attention to areas of opportunity or concern --hence, directing attention.

Reporting against the budget also has a scorekeeping dimension.