亨格瑞管理会计英文第15版练习答案01(9)

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

Activities 2, 4, 5, and 6 are primarily associated with marketing decisions.

The management accountant would assist in these decisions as follows:

Airbus’s pricing decision requires cost data relevant to the new method of distributing spare parts. will need to know the costs of the advertising program as well as the additional costs of other value chain functions resulting from increased sales. Mission Foods will need to know the incremental revenues and incremental costs associated with the special order. Target Stores needs to know the impact on both revenues and costs of closing one of its stores.

Activities 1, 7, and 8 are primarily associated with production decisions.

The management accountant would assist in these decisions as follows:

Saab needs an analysis of the costs associated with purchasing the part compared to the costs of making the part. Dell will need to know the costs of the training program and the savings associated with increased efficiencies in the setup and changeover activities. Ford needs to know the costs and salvage values of the replacement equipment, the proceeds of the sale of the old equipment, and the operating savings associated with the use of the new equipment.

(5 min.)

1. Management 4. Management 7. Financial

2. Management 5. Management

3. Financial 6. Financial