亨格瑞管理会计英文第15版练习答案01(16)

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

(10 min.)

1. There are many possible activities for each function of Nike's value chain. Some

possibilities are:

Research and development -- Determining changes in customers' tastes and

preferences for shoes and sportswear to come up with new products (maybe the next "Air Jordans").

Product, service, and process design -- Design a shoe to meet the increasing

demands of competitive athletes.

Production -- Determine where to produce products and negotiate contracts with

the companies producing them.

Marketing -- Signing prominent athletes to endorse Nike's products.

Distribution -- Select the best locations for warehouses for distribution to retail

outlets.

Customer service -- Formulate return policies for products that customers perceive

to be defective.

2. Accounting information that aids managers' decisions includes:

Research and development -- Trends in sales for various products, to determine

which are becoming more and less popular.

Product, service, and process design -- Production costs of various shoe designs.

Production -- Measure total costs, including both production cost and

transportation costs, for production in various parts of the world.

Marketing -- The added profits generated by the added sales due to product

endorsements.

Distribution -- Storage and shipping costs for alternative warehouse locations.

Customer service -- The net cost of returned merchandise, to be compared with the benefits of better customer relations.