cost managment∶accounting and control 第十八章解答手册

《cost managment∶accounting and control 第十八章解答手册》由会员上传分享，免费在线阅读，更多相关内容在行业资料-天天文库。

1、CHAPTER18ACTIVITYRESOURCEUSAGEMODELANDTACTICALDECISIONMAKINGQUESTIONSFORWRITINGANDDISCUSSION4031.Tacticaldecisionmakingischoosingamongalternativeswithanimmediateorlimitedendinmind.2.Tacticaldecisionsshouldsupporttheoverallstrategicobjectivesofanorganization.Often,thestrat

2、egicobjectivesareservedbysmall-scaleactions.Forexample,makingapartinsteadofbuyingitmaylowercostsofproductionandthusservethestrategiccostleadershipobjective.Oritmayservetheobjectiveofdifferentiationbyhelpingtoproduceahigher-qualityfinalproductthanproducedbycompetitors.3.Ta

3、cticalcostanalysisistheuseofrelevantcostdatatoidentifythealternativethatprovidesthegreatestbenefittotheorganization.Steps3–5arethemajorcomponentsoftacticalcostanalysis:predictingcosts,comparingrelevantcosts,andselectingthelowestcostalternative(oralternativewiththegreatest

4、benefit).4.Answerswillvary.I(secondauthor)haveusedthisasawritingassignmentforseveralyears.Ithasbeenverysuccessful;studentsenjoyanalyzingtheirowndecisions,whetheritisbuyingacar,movingfromthedormintoanapartment,orbuyingapuppy.Sometimes,theapplicationofthemodelleadstonewinsi

5、ghtsintotheirproblems.5.Relevantcostsandrevenuesarefuturecostsandrevenuesthatdifferacrossalternatives.Depreciationonanexistingassetrepresentsanallocationofapastcost.Pastcostsaresunkcostsandthereforeseldomrelevant.6.Afuturecostthatisnotrelevantisafuturecostthatdoesnotdiffe

6、racrossthealternativesbeingconsidered.Forexample,rentonafactoryinakeep-or-dropdecisionisafuturecost,butitwillbetherewhetheroneofthefactory’sproductsisdroppedorkept.7.Disagree.Relevantcostsarejustpartoftheoveralltacticaldecisionmodel.Strategiceffectsandotherqualitativefact

7、orsmayaffectthedecision.Theeffectmaybesuchthatahigher-costalternativemaybechosen.8.Yes,directmaterialscanbeirrelevant.Inamake-or-buydecision,anydirectmaterialsalreadyininventoryareirrelevant.Inamake-or-buydecision,thesalaryoftheproductionsupervisorwouldbefixedbutrelevantt

8、othedecision.Leasingequipmentisrelevantifitisafuturecostthatdiffersacrossalternatives.Inmostcase