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Introduction to management accounting 16th edition horngren solutions…
Buy Introduction to Management Accounting 16th edition () by Charles T. Horngren for up to 90% off at blogger.com Read online Introduction To Management Accounting 16th Edition book pdf free download link book now. All books are in clear copy here, and all files are secure so don't worry about it. This site is like a library, you could find million book here by using search box in the header. Title, Heat Bill Nye Video Study Guide Answers 5th Edition. Download introduction to management accounting 16th edition ebook free in PDF and EPUB Format. introduction to management accounting 16th edition also available in docx and mobi. Read introduction to management accounting 16th edition online, read in mobile or Kindle.
Introduction to management accounting 16th edition pdf download
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A1,B1 25,26,28,30, 31 47,49,51,53, 56 68 LO2:Showhowchangesin activitycost-driverlevels affectvariableandfixedcosts. A4,B4 24,36,37,38, 39 75 LO4:Createacost-volume- profitgraphandunderstand theassumptionsbehindit.
A2,A3,B2, B3 40,41,42,43 47,50,52,54, 55,57,59,61 68,69,73,74 LO6:Calculatesalesvolume intotaldollarsandtotalunits toreachatargetprofit. A2,B3 33,34,43,62 47,50,52,54, 55,57,59, 69 LO7:Differentiatebetween contributionmarginandgross margin. LO9:Computecost-volume- profitrelationshipsonanafter- taxbasis Appendix2B. The cost driver for both resources is number of times the plant is cleaned.
Labor cost is a fixed-cost resource, and cleaning supplies is a variable cost. Thus, Napco will save by not hiring the outside cleaning company. The table below shows the total costs for the two alternatives.
If Napco expects to average 5 or fewer cleanings per month, it would save by outsourcing. On a graph, the slope of the total cost line would have a kink upward, beginning at the break-even point. The following format is only one of many ways to present a solution. This situation is really a demonstration of "sensitivity analysis," whereby a basic solution is tested to see how much it is affected by changes in critical factors.
Much discussion can ensue, particularly about the final three changes. Some of these answers are controversial, and reasonable cases can be built for alternative classifications. Class discussion of these answers should lead to worthwhile disagreements about anticipated cost behavior with regard to alternative cost drivers. The cost driver for both resources is number of times the restaurant is cleaned.
The predicted total cost to clean during the November and December is the sum of the total costs for monthly cleanings of 45 and 50 times. Thus, Applejack will not save by hiring the outside cleaning company. To determine whether outsourcing is a good decision on a permanent basis, Applejack needs to know the expected demand for the cost driver over an extended time frame. As the following table shows, outsourcing becomes less attractive when cost driver levels are high.
If average demand for cleaning is expected to be more than the number of cleanings at which the cost of outsourcing equals the internal cost, Applejack should continue to do its own cleaning.
The following classifications are open to debate. With appropriate assumptions, other answers could be equally supportable. For example, in 2, the health insurance would be a fixed cost if the number of employees will not change.
This problem provides an opportunity to discuss various aspects of cost behavior. Students should make an assumption regarding the time period involved. For example, if the time period is short, say one month, more costs tend to be fixed. Over longer periods, more costs are variable. They also must assume something about the nature of the cost. For example, consider 4. Repairs and maintenance are often thought of as a single cost. However, repairs are more likely to vary with the amount of usage, making them variable, while maintenance is often on a fixed schedule regardless of activity, making them fixed.
A manager may accept a cost driver that is plausible but may have less reliability than an alternative due to the cost associated with maintaining data for the more reliable cost driver.
X-rayoperatingcost Mixed Numberof x-rays 2. Insurance Step orvariable Numberofemployees 3. Cancerresearch Fixed 4. Repairs Variable Numberofpatients 5. Trainingcost Fixed 6. Depreciation Fixed 7. Consulting Fixed 8. Nursingsupervisors Step Number of nurses, patient-days Identifying cost drivers will identify activities that affect costs, and the relationship between a cost driver and costs specifies how the cost driver influences costs.
Total fixed costs remain unchanged regardless of changes introduction to management accounting 16th edition pdf download cost-driver activity level. The per-unit variable cost remains unchanged regardless of changes in cost- driver activity level. Examples of fixed costs are real estate taxes, real estate insurance, many executive and supervisor salaries, and space rentals. However, when the cost-driver level is outside the relevant range either less than or greater than the limits management must decide whether to decrease or increase the capacity of introduction to management accounting 16th edition pdf download resource, expressed in cost-driver units.
In the long run, all costs are subject to change. For example, the costs of occupancy such as a long-term non-cancellable lease cannot be changed for the term of the lease, but at the end of the lease management can change this cost. In a few cases, fixed costs may be changed by entities outside the company rather than by internal management — an example is the fixed, base charge for some utilities that is set by utility commissions.
Fixed costs per unit change as the volume of activity changes. Therefore, for fixed cost per unit to be meaningful, you must identify an appropriate volume level. In contrast, introduction to management accounting 16th edition pdf download fixed costs are independent of volume level.
Cost behavior is much more complex than a simple dichotomy into fixed or variable. For example, some costs are not linear, and some have more than one cost driver. Division of costs into fixed and variable categories is a useful simplification, but it is not a complete description of cost behavior in most situations, introduction to management accounting 16th edition pdf download.
The relevant range pertains to both variable and fixed costs. Outside a relevant range, some variable costs, such as fuel consumed, may behave differently per unit of activity volume.
For example, fuel costs are fixed with respect to the addition of one more passenger introduction to management accounting 16th edition pdf download a bus because the added passenger has almost no effect on total fuel costs. In contrast, introduction to management accounting 16th edition pdf download, total fuel costs are variable in relation to the decision of whether to add one more mile to a city bus route.
Contribution margin is the excess of sales over all variable costs, not fixed costs. It may be expressed as a total, as a ratio, as a percentage, or per unit. The break-even point is often only incidental in studies of cost-volume relationships. For example, Rolls Royce has a much lower break-even volume than does Honda or Ford, Toyota, and other high-volume auto producers. The CVP technique you choose is a matter of personal preference or convenience.
The equation technique is the most general, but it may not be the easiest to apply. All three techniques yield the same results. In addition to being quicker, incremental analysis is simpler. This is important because it keeps the analysis from being cluttered by irrelevant and potentially confusing data.
A highly leveraged company has relatively high fixed costs and low variable costs. Such a firm is risky because small changes in volume lead to large changes in net income.
Introduction to Management Accounting
, time: 26:45Introduction to management accounting 16th edition pdf download
Download INTRODUCTION TO MANAGEMENT ACCOUNTING HORNGREN 16TH book pdf free download link or read online here in PDF. Read online INTRODUCTION TO MANAGEMENT ACCOUNTING HORNGREN 16TH book pdf free download link book now. All books are in clear copy here, and all files are secure so don't worry about it. blogger.com: Introduction to Management Accounting (16th Edition) () by Horngren, Charles T.; Sundem, Gary L.; Schatzberg, Jeff O.; Burgstahler, Dave and a great selection of similar New, Used and Collectible Books available now at great prices. Mar 12, · Introduction to Management Accounting (16th Edition) by Charles T. Horngren PDF (Free download) Introduction to Management Accounting (16th Edition) by Charles T. Horngren PDF (Free download).
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