亨格瑞管理会计英文第15版练习答案01(3)

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

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. Problem solving. Provides information for deciding between two alternative

courses of action.

2. Scorekeeping. Recording what has happened. If amounts are compared with

expectations, this could also serve an attention-directing function.

3. Problem solving. Helps a manager decide among alternatives.

4. Attention directing. Directs attention to the use of overtime labor. Also

scorekeeping.

5. Problem solving. Provides information to managers for deciding whether to move

corporate headquarters.

6. Attention directing. Directs attention to why nursing costs increased.

7. Attention directing. Directs attention to areas where actual results differed from

the budget.

8. Problem solving. Helps the vice-president decide which course of action is best.

9. Problem solving. Produces information to help the marketing department make a

decision about a marketing campaign.

10. Scorekeeping. Records actual overtime costs. If results are compared with

expectations, also attention directing.

11. Attention directing. Directs attention to stores with either high or low ratios of

advertising expenses to sales.

12. Attention directing. Directs attention to causes of returns of the drug.

13. Attention directing or problem solving, depending on the use of the schedule. If it

is to identify areas of high fuel usage it is attention directing. If it is to plan for purchases of fuel, it is problem solving.

14. Scorekeeping. Records items needed for financial statements.