Solution Manual For Cost Management Measuring Monitoring and Motivating Performance 3rd Canadian Edition by Leslie G. Eldenburg



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Solution Manual For Cost Management Measuring Monitoring and Motivating Performance 3rd Canadian Edition by Leslie G. Eldenburg

Solution Manual For Cost Management Measuring Monitoring and Motivating Performance 3rd Canadian Edition by Leslie G. Eldenburg

Cost Management: Measuring, Monitoring, and Motivating Performance, Third Canadian Edition was written to help students learn to appropriately apply cost accounting methods in a variety of organizational settings. To achieve this goal, students must also develop professional competencies, such as strategic/critical thinking, risk analysis, decision making, ethical reasoning, and communication. This is in line with the CPA curriculum and the content of this edition and the problem materials are mapped to the CPA.  Many students fail to recognize the assumptions, limitations, behavioral implications, and qualitative factors that influence managerial decision-making. The textbook is written in an engaging step-by-step style that is accessible to students. The authors are proactive about addressing the challenges that instructors and students face in their teaching and learning endeavors. They utilize features such as realistic examples, real ethical dilemmas, self-study problems, and unique problem material structured to encourage students to think about accounting problems and problem-solving more complexly.

Table of Content

1 The Role of Accounting Information in Ethical Management Decision Making 2
Good Ethics Makes Good Business 3
Strategic Management and Decision Making 4
Levers of Control 8
Cost Accounting and Decision Making 10
Information Systems and Relevant Information in Management Decision Making 11
Business Risk 16
Decision-Making Biases 18
Quality of Management Decision Making 19
Ethical Decision Making 20
Appendix 1A Professional Conduct and Ethical Behaviour 23
Appendix 1B Steps for Better Thinking: A Decision-Making Process 23
Summary 25
2 Cost Concepts, Behaviour, and Estimation 40
When Cost Estimates Are Off Target 41
Cost Concepts and Terminology 42
Cost Behaviour 46
Cost Estimation Techniques 51
Estimating the Cost Function 54
Regression Analysis 58
Uses and Limitations of Cost Estimates 64
Appendix 2A Regression Analysis —Additional Topics 67
Multiple Regression Analysis 67
Regression Analysis Assumptions 69
Additional Regression Analysis Considerations 70
Appendix 2B Learning Curves 72
Summary 73
3 Cost-Volume-Profi t Analysis 94
Rising Commodity Prices Hurt Tim Hortons 95
Cost-Volume-Profi t Analysis 96
Performing CVP Analysis 98
Performing CVP Analyses with a Spreadsheet 102
Assumptions and Limitations of Cost-Volume-Profit Analysis 108
Margin of Safety and Degree of Operating Leverage 112
Analysis of Income Statement Formats 116
Appendix 3A Spreadsheet Formulas for Magik Bicycles Spreadsheet 119
Summary 120
4 Relevant Information for Decision Making 142
Should it Stay or Should it Go? 143
Relevant Information for Decision Making 144
Product Line and Business Segment (Keep or Drop) Decisions 146
Insource or Outsource (Make or Buy) Decisions 151
Special Orders 155
Product Emphasis Decisions 159
Methods for Relaxing Constraints 166
Quality of Operating Decisions 167
Appendix 4A Using Excel Solver for Product Emphasis and Constrained Resource Decisions 171
Summary 176
5 Job Costing 200
Bombardier: Custom Manufacturing 201
Product Costs and Cost Flows 202
Assigning Product Costs to Individual Goods or Services 205
Allocating Overhead 209
Uses and Limitations of Job Cost Information 218
Spoilage, Rework, and Scrap in Job Costing 223
Production Quality and Behaviour Implications 226
Summary 228
6 Process Costing 250
Fruit d’Or—Growing Business Through Innovation 251
Accounting for the Cost of Mass-Produced Goods 252
Process Costing Methods 254
Alternative Systems for Costing Mass Production 266
Accounting for Spoilage in Process Costing 273
Process Cost Information and Managers’ Incentives and Decisions 278
Summary 280
7 Activity-Based Costing and Management 298
The ABC’s of Better Cost Allocation 299
Activity-Based Costing (ABC) 300
ABC Cost Hierarchy 303
Assigning Costs Using an ABC System 305
Activity-Based Management 313
Other Multi-Pool, Multi-Driver Cost Accounting Systems 324
Multi-Pool, Multi-Driver Systems, Decision Making, and Incentives 329
Summary 331
8 Measuring and Assigning Support Department Costs 350
Helping Canada’s Universities and Colleges with Indirect Research Costs 351
Support Department Cost Allocation 352
The Process for Allocating Support Department Costs 354
The Direct Method of Allocation 358
The Step-Down Method of Allocation 360
The Reciprocal Method of Allocation 362
Single- Versus Dual-Rate Allocations 365
Support Cost Allocations, Information Quality, and Decision Making 370
Appendix 8A Using Solver to Calculate Simultaneous Equations for the Reciprocal Method 376
Summary 377
9 Joint Product and By-product Costing 400
Creating a Diversion: City of Hamilton Rethinks Its Waste 401
Joint Products and Costs 402
Allocating Joint Costs 402
Choosing an Appropriate Joint Cost Allocation Method 406
Processing a Joint Product Beyond the Split-off Point 408
Joint Products and By-products 411
Joint Product Costing with a Sales Mix 413
Uses and Limitations of Joint Cost Information 417
Summary 419
10 Static and Flexible Budgets 438
Going with the Budgeting Flow 439
Budgeting 440
Master Budgets 442
Developing a Cash Budget 449
Flexible Budgets 455
Budgets as Performance Benchmarks 459
Budgets, Incentives, and Rewards 462
Beyond Traditional Budgeting 465
Summary 470
11 Standard Costs and Variance Analysis 498
Medication Shortages: Labour Time Demands 499
Variance Analysis and the Strategic Management Process 500
Standard Costs 502
Direct Cost Variances 507
Analyzing Direct Cost Variance Information 512
Overhead Variances 514
Analyzing Overhead Variance Information 520
Cost Variance Adjustments 522
Summary 524
12 More Variances: Revenue, Contribution Margin, and Advanced Production Variances 544
Smartphone Market Share 545
Revenue and Contribution Margin Variances 546
Sales Volume Variances 551
Market-Related Volume Variances 554
Production Quantity Variances 557
Appendix 12A Productivity 561
Summary 564
13 Strategic Investment Decisions 576
SolarShare: Harnessing the Power of Financial Analysis 577
Strategic Investment Decisions 578
Discounted Cash Flow Methods 580
Uncertainties and Sensitivity Analysis 583
Non-discounted Cash Flow Methods 589
Other Considerations for Strategic Investment Decisions 591
Appendix 13A Income Taxes and the Net Present Value Method 594
Other Related Issues in an NPV Analysis 598
Appendix 13B Present and Future Value Tables 604
Summary 608
14 Pricing Decisions 626
Video Game Consoles: The Big 3 Battle It Out for Top Spot 627
Pricing Methods 628
Price Elasticity 634
Additional Pricing Considerations 637
Transfer Price Policies 638
Additional Transfer Price Considerations 645
Summary 647
15 Strategic Management of Costs 666
Value Chain Success at the Little Potato Company 667
Strategic Cost Analysis 668
Continuous Cost Improvement 672
Kaizen Costing 677
Life Cycle Costing 681
Lean Accounting 683
Summary 685
16 Inventory Management 700
Maximizing Inventory at Minimum Cost 701
Inventory Costs 702
Ordering and Carrying Costs 702
Economic Order Quantity 704
Re-Order Point, Lead Time, and Safety Stock 706
Quantity Discounts 708
Summary 711
17 Measuring and Assigning Costs for Income Statements 718
Inventory Management: Scarcity or Abundance? 719
Absorption Costing and Variable Costing 720
Absorption Costing Using Normal Costing 727
Throughput Costing 739
Summary 742
18 Performance Evaluation and Compensation 768
Fast Tracking Employee Performance 769
Decision-Making Authority and Responsibility 770
Responsibility Accounting 772
Investment Centre Performance Evaluation 775
Motivating Performance with Compensation 783
Summary 788
19 Strategic Performance Measurement 802
The Balanced Scorecard: The Lifeblood of Decision-Making 803
Strategic Management and Decision Making 804
Measuring Organizational Performance 807
Balanced Scorecard 808
Implementing the Balanced Scorecard 815
Balanced Scorecard, Strategic Management, and Incentives 820
Appendix 19A An Example of Implementing the Balanced Scorecard: Community Hospital 826
Clarifying Vision, Core Competencies, and Strategies 826
Analyzing Perspectives, Developing Strategic Objectives, and Creating a Strategy Map 827
Communicating, Linking Throughout the Organization, and Refi ning 828
Establishing Performance Targets and Action Plans 829
Completing the Balanced Scorecard Implementation Process 831
Summary 832
20 Sustainability Accounting 854
The Peak of Social and Environmental Reporting at Mountain Equipment Co-op 855
Sustainable Management 856
Sustainability Accounting and Reporting 859
Sustainability Management Accounting Tools 866
Summary 880
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Solution Manual For Cost Management Measuring Monitoring and Motivating Performance 3rd Canadian Edition by Leslie G. Eldenburg