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1、 2009 Pearson Prentice Hall. All rights reserved.1-1Charles T. Horngren Srikant M. Datar George Foster Madhav Rajan Christopher IttnerCost Accounting A Managerial Emphasisthirteenth edition 2009 Pearson Prentice Hall. All rights reserved. 2009 Pearson Prentice Hall. All rights reserved.1-2This prese
2、ntation includes: Exercises 1-18, 1-21 Problem 1-25 2009 Pearson Prentice Hall. All rights reserved.1-3Value chain and classification of costs Classify each of the cost items (ah) as one of the business functions of the value chain shown in Exhibit 1-2 (p. 7).Burger King, a hamburger fast food resta
3、urant, incurs the following costs:Exercise 1-18a. Productionb. Productionc. Distributiond. Marketinga. Cost of oil for the deep fryer b. Wages of the counter help who give customers the food they order c. Cost of the costume for the King on the Burger King television commercials d. Cost of childrens
4、 toys given away free with kids meals 2009 Pearson Prentice Hall. All rights reserved.1-4Value chain and classification of costse. Cost of the posters indicating the special “two cheeseburgers for $2” f. Costs of frozen onion rings and French friesg. Salaries of the food specialists who create new s
5、andwiches for the restaurant chainh. Cost of “to-go” bags requested by customers who could not finish their meals in the restaurante. Marketingf.Productiong. Design of products, services or processes h. Customer service 2009 Pearson Prentice Hall. All rights reserved.1-5Exercise 1-21Five-step decisi
6、on-making process, manufacturing Garnicki Foods makes frozen dinners that it sells through grocery stores. Typical products include turkey dinners, pot roast, fried chicken, and meat loaf. The managers at Garnicki have recently introduced a line of frozen chicken pies. They take the following action
7、s with regard to this decision. Classify each action as a step in the five-step decision- making process (identify the problem and uncertainties, obtain information, make predictions about the future, choose among alternatives, implement the decision, evaluate performance, and learn). 2009 Pearson P
8、rentice Hall. All rights reserved.1-6a.Garnicki performs a taste test at the local shopping mall to see if consumers like the taste of its proposed new chicken pie product.b. Garnicki sales managers estimate they will sell more meat pies in their northern sales territory than in their southern sales
9、 territory.c. Garnicki managers discuss the possibility of introducing a new product.Five-step decision-making processObtain information Make predictions about the futureIdentify the problem and uncertainties 2009 Pearson Prentice Hall. All rights reserved.1-7d. Garnicki managers compare actual cost
10、s of making chicken pies with their budgeted costs.e. Costs for making chicken pies are budgeted.f. Garnicki decides to make chicken pies.g. The purchasing manager calls a supplier to check the prices of chicken.Five-step decision-making processImplement the decision, evaluate performance, and learn
11、Make predictions about the futureMake decisions by choosing among alternativesObtain information 2009 Pearson Prentice Hall. All rights reserved.1-8Problem 1-25Strategic decisions and management accounting A series of independent situations in which a firm is about to make a strategic decision follo
12、w. 1. For each decision, state whether the company is following a low price or a differentiated product strategy. 2. For each decision, discuss what information the management accountant can provide about the source of competitive advantage for these firms. 2009 Pearson Prentice Hall. All rights res
13、erved.1-9a. Roger Phones is about to decide whether to launch production and sale of a cell phone with standard features.Low price strategy Cost to manufacture and sell the cell phone Productivity, efficiency and cost advantages relative to competition Prices of competitive cell phones Sensitivity o
14、f target customers to price and quality The production capacity of Roger Phones and its competitors 2009 Pearson Prentice Hall. All rights reserved.1-10b. Computer Magic is trying to decide whether to produce and sell a new home computer software package that includes the ability to interface with a
15、 sewing machine and a vacuum cleaner. There is no such software currently on the market.Differentiated product strategy Cost to develop, produce and sell new software Premium price that customers would be willing to pay due to product uniqueness Price of basic software Price of closest competitive software Cash needed to develop, produce and sell new software 2009 Pearson Prentice Hall. All rights reserved.1-11c. Christina Cosmetics has been asked to provide a “store brand” lip gloss that will be sold at discount retail stores.Low price strategy Cost of producing the “store-brand” lip glos
