Management Accounting 4th Eldenburg Eldenburg Test Bank

Test Bank and Solution manual Management Accounting, 4th Edition 2019 Eldenburg, Brooks, Oliver, Vesty, Dormer, Murthy, Pawsey 

Management Accounting, 4th Edition 2019 Eldenburg, Brooks, Oliver, Vesty, Dormer, Murthy, Pawsey Test Bank and Solution Manual

Management Accounting, 4th Edition 2019 Eldenburg, Brooks, Oliver, Vesty, Dormer, Murthy, Pawsey Test Bank and Solution Manual

Test Bank and Instructor Solution Manual

 

Product details

  • Publisher: Wiley; 4 edition (September 23, 2019)
  • Language: English
  • ISBN-10: 0730369382
  • ISBN-13: 978-0730369387
  • Product Dimensions: 0.8 x 0.1 x 1.1 inches

Management Accounting 4th Eldenburg Eldenburg 2019 Test Bank

 

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Leslie G. EldenburgAlbie BrooksJudy OliverGillian VestyRodney DormerVijaya MurthyNick Pawsey

ISBN: 978-0-730-36942-4 August 2019 752 Pages

 

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DESCRIPTION

Eldenburg’s fourth edition of Management Accounting combines the basic technical issues associated with cost management, management accounting and control with more recent and emerging themes and issues. Management Accounting is a compulsory element of the accounting major, and this text is written to cover the content typically taught in the two management accounting units offered in most accounting programs.

The Management Accounting interactive e-text features a range of instructional media content designed to provide students with an engaging learning experience. This includes case videos, interactive problems and questions with immediate feedback. Eldenburg’s unique resource can also form the basis of a blended learning solution for lecturers.

.

About the authors xi

Preface xii

Part 1 Management accounting and cost management 1

Chapter 1 The role of accounting information in management decision making 2

1.1 Management decision making 3

1.2 Cost and management accounting for decision making 4

1.3 Management accounting information and the quality of decision making 8

1.4 Value chain analysis: A framework for management accounting 9

Summary 14

Key terms 16

Self-study problems 17

Questions 18

Exercises 18

Problems 19

Endnotes 24

Acknowledgements 24

Chapter 2 Cost concepts, behaviour and estimation 25

2.1 Cost behaviour 26

2.2 Variable, fixed and mixed costs 26

2.3 Cost estimation techniques 29

2.4 Estimating the cost function 32

2.5 Regression analysis 35

2.6 Uses and limitations of cost estimates 41

Appendix 2A 44

Summary 48

Key terms 50

Self-study problems 50

Questions 52

Exercises 52

Problems 54

Acknowledgements 61

Chapter 3 A costing framework and cost allocation 62

3.1 Cost objects — need for cost information 63

3.2 Direct and indirect costs 64

3.3 Process of indirect cost allocation 65

3.4 A costing framework 67

3.5 Applying the costing framework in a service entity setting 67

3.6 Applying the costing framework in a support department setting 71

3.7 Limitations of cost allocation data 79

Appendix 3A 80

Appendix 3B 84

Summary 85

Key terms 87

Self-study problems 87

Questions 91

Exercises 92

Problems 96

Acknowledgements 104

Chapter 4 Cost–volume–profit (CVP) analysis 105

4.1 Cost–volume–profit (CVP) analysis 106

4.2 Breakeven point 106

4.3 CVP analysis for a single product 107

4.4 CVP analysis for multiple products 109

4.5 Assumptions and limitations of CVP analysis 111

4.6 Margin of safety and degree of operating leverage 111

Appendix 4A 117

Summary 120

Key terms 122

Self-study problems 122

Questions 126

Exercises 126

Problems 133

Acknowledgements 140

Chapter 5 Planning — budgeting and behaviour 141

5.1 The role of planning and budgeting for improved performance and value creation: Testing alternative actions 142

5.2 Impact of likely actions on profit, assets and cash flow management 142

5.3 Planning in cost centres 147

5.4 Contemporary approaches to budgeting 148

5.5 The behavioural implications of budgeting 150

5.6 Beyond Budgeting 152

Summary 155

Key terms 155

Self-study problems 156

Questions 156

Exercises 157

Problems 159

Endnotes 165

Acknowledgements 165

Chapter 6 Operational budgets 166

6.1 Budgeting — a tool for short- and longterm planning 167

6.2 The role of the master budget 168

6.3 Developing a cash budget 174

6.4 Budgets as performance benchmarks 177

6.5 Budgets, incentives and rewards 179

Appendix 6A 183

Summary 188

Key terms 191

Self-study problems 192

Questions 196

Exercises 197

Problems 201

Acknowledgements 207

Chapter 7 Job costing systems 208

7.1 The flow of costs through the manufacturing process 209

7.2 Calculating the inventoriable product cost for customised products 210

7.3 Allocating manufacturing overhead 212

7.4 Spoilage, rework and scrap in job costing 219

7.5 Uses and limitations of job cost information 222

Summary 224

Key terms 225

Self-study problems 226

Questions 228

Exercises 229

Problems 232

Acknowledgements 236

Chapter 8 Process costing systems 237

8.1 Accounting for the cost of mass-produced goods 238

8.2 Work in process and equivalent units 238

8.3 Process costing methods 240

8.4 Journal entries for process costing 246

8.5 Production costs and multiple production departments 247

8.6 Accounting for spoilage in process costing 250

8.7 Uses and limitations of process costing information 252

Appendix 8A 255

Summary 256

Key terms 257

Self-study problems 258

Questions 260

Exercises 261

Problems 262

Acknowledgements 268

Chapter 9 Absorption and variable costing 269

9.1 Different measures of cost for different purposes 270

9.2 A closer look at absorption costing using normal costing 277

9.3 Comparison of absorption and variable costing 279

Summary 283

Key terms 284

Self-study problems 284

Questions 288

Exercises 289

Problems 291

Acknowledgements 295

Chapter 10 Flexible budgets, standard costs and variance analysis 296

10.1 Flexible budgets 297

10.2 Standard costs 297

10.3 Variance analysis 298

10.4 Flexible budgeting in practice 301

Summary 308

Key terms 309

Self-study problems 309

Questions 311

Exercises 311

Problems 313

Acknowledgements 317

Chapter 11 Variance analysis: Revenue and cost 318

11.1 Identifying variances 319

11.2 Profit- and revenue-related variances 320

11.3 Direct cost variances 325

11.4 Analysing direct cost variance information 328

11.5 Overhead variances 330

11.6 Using overhead variance information 334

11.7 Cost variance adjustments in the general ledger 337

Summary 343

Key terms 345

Self-study problems 346

Questions 349

Exercises 349

Problems 353

Acknowledgements 358

Chapter 12 Activity analysis: Costing and management 359

12.1 Activity-based costing (ABC) and conventional costing 360

12.2 ABC cost hierarchy 362

12.3 Understanding and implementing an ABC model 364

12.4 Activity-based management (ABM) 367

12.5 Benefits, costs and issues related to ABC 369

Summary 378

Key terms 379

Self-study problems 379

Questions 381

Exercises 382

Problems 387

Endnotes 390

Acknowledgements 391

Chapter 13 Relevant costs for decision making 392

13.1 Non-routine operating decisions 393

13.2 Special orders 394

13.3 Product line and business segment (keep or drop) decisions 397

13.4 Insource or outsource (make or buy) decisions 399

13.5 Constrained resources 400

13.6 Qualitative factors important to non-routine operating decisions 402

13.7 Joint products and costs 404

Summary 417

Key terms 420

Self-study problems 420

Questions 424

Exercises 424

Problems 432

Acknowledgements 440

Part 2 Management accounting, extending performance measurement and strategy 441

Chapter 14 Strategy and control 442

14.1 Management accounting and control in a ‘flat world’ 443

14.2 Introduction to strategy and control 444

14.3 Frameworks for strategy and control 446

14.4 Management responsibility and accountability practices 453

Summary 456

Key terms 456

Self-study problems 456

Questions 457

Exercises 457

Problems 459

Endnotes 460

Acknowledgements 460

Chapter 15 Capital budgeting and strategic investment decisions 462

15.1 Capital investment decisions 463

15.2 Relevant cash flows 464

15.3 Net present value (NPV) method 465

15.4 Uncertainties and sensitivity analysis 467

15.5 Alternative methods used for capital investment decisions 470

15.6 Strategic considerations for investment decisions 472

15.7 Income taxes and the net present value method 478

15.8 Inflation and the net present value method 479

Appendix 15A 481

Summary 489

Key terms 490

Self-study problems 491

Questions 494

Exercises 494

Problems 498

Endnotes 504

Acknowledgements 504

Chapter 16 The strategic management of costs and revenues 505

16.1 Value chain activities for continuous cost improvement 506

16.2 Customer profitability 509

16.3 Building desired profit into decisions 514

16.4 Kaizen costing 519

16.5 Life cycle costing 522

16.6 Price management: Pricing methods 523

Summary 530

Key terms 532

Self-study problems 533

Questions 534

Exercises 535

Problems 539

Endnotes 544

Acknowledgements 545

Chapter 17 Strategic management control: A lean perspective 546

17.1 Lean thinking philosophy 547

17.2 Theory of constraints 550

17.3 Just-in-time (JIT) production 557

17.4 Total quality management (TQM): Managing quality 559

Summary 563

Key terms 564

Self-study problems 564

Questions 565

Exercises 566

Problems 571

Endnotes 572

Acknowledgements 573

Chapter 18 Responsibility accounting, performance evaluation and transfer pricing 574

18.1 Decision-making authority and responsibility 575

18.2 Responsibility accounting 577

18.3 Income-based performance evaluation 579

18.4 Transfer pricing 586

18.5 Additional transfer price considerations 592

Summary 594

Key terms 595

Self-study problems 596

Questions 597

Exercises 598

Problems 601

Endnotes 605

Acknowledgements 606

Chapter 19 The balanced scorecard and strategy maps 607

19.1 Measuring organisational performance 608

19.2 Strategy maps 612

19.3 The balanced scorecard 614

19.4 Steps in implementing a balanced scorecard 622

19.5 Strengths and weaknesses of the balanced scorecard 628

Summary 632

Key terms 634

Self-study problems 635

Questions 637

Exercises 637

Problems 641

Endnotes 647

Acknowledgements 647

Chapter 20 Rewards, incentives and risk management 648

20.1 Agency theory and rewards 649

20.2 The structure of reward systems 650

20.3 Forms of incentives 651

20.4 Structuring reward systems containing incentives 652

20.5 Emerging themes in reward systems 656

20.6 Risk management 658

Summary 664

Key terms 665

Self-study problems 665

Questions 667

Exercises 667

Problems 670

Endnotes 677

Acknowledgements 678

Chapter 21 Sustainability management accounting 679

21.1 Sustainability and management accounting 680

21.2 Sustainability, ethics and integrated thinking 690

21.3 Scope and benefits of sustainability management accounting 693

21.4 Sustainability management accounting tools 696

21.5 Sustainability management accounting — issues relating to successful integration 704

Summary 707

Key terms 709

Self-study problems 709

Questions 710

Exercises 711

Problems 712

Endnotes 720

Acknowledgements 722

Index 723

 

About the Author

John Wild

JOHN J. WILD is a distinguished professor of accounting at the University of Wisconsin at Madison. He previously held appointments at Michigan State University and the University of Manchester in England. He received his BBA, MS, and PhD from the University of Wisconsin.<br>
John teaches accounting courses at both the undergraduate and graduate levels. He has received numerous teaching honors, including the Mabel W. Chipman Excellence-in-Teaching Award and the departmental Excellence-in-Teaching Award, and he is a two-time recipient of the Teaching Excellence Award from business graduates at the University of Wisconsin. He also received the Beta Alpha Psi and Roland F. Salmonson Excellence-in-Teaching Award from Michigan State University. John has received several research honors, is a past KPMG Peat Marwick National Fellow, and is a recipient of fellowships from the American Accounting Association and the Ernst and Young Foundation.<br>
John is an active member of the American Accounting Association and its sections. He has served on several committees of these organizations, including the Outstanding Accounting Educator Award, Wildman Award, National Program Advisory, Publications, and Research Committees. John is author of Financial Accounting, Managerial Accounting, and College Accounting, all published by McGraw-Hill Education. <br>
John’s research articles on accounting and analysis appear in The Accounting Review; Journal of Accounting Research; Journal of Accounting and Economics; Contemporary Accounting Research; Journal of Accounting, Auditing and Finance; Journal of Accounting and Public Policy; and other journals. He is past associate editor of Contemporary Accounting Research and has served on several editorial boards including The Accounting Review.

 

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