This website uses cookies to ensure you have the best experience. Learn more

Charles T. Horngren, Srikant M. Datar, George Foster 'cost Accounting: A Managerial Emphasis: Cases Chapter 14'

1087 words - 4 pages

Filip Castelyns Master OM Jonas De Maere 2008-2009 Katrien Dullaert Joke Van der Gucht Rob Van Remoortere
Strategic Management Accounting Oefeningen Hoofdstuk 14
i.o.v. Prof. Weyns
Departement Handelswetenschappen

Case 14.28
Indirecte kosten Book publishing Print media Broadcasting Multimedia
Financiële kosten - - 6,5$ 3,5$
Oorzaak-gevolg : de kosten van de leningen werden specifiek aangegaan voor deze divisies
Personeelskosten 1500/8000*150= 28,125$ 2500/8000*150=46,875$ 3000/8000x150=56,25$ 1000/8000*150=18,75$
Oorzaak-gevolg : Personeelskosten stijgen als er meer werknemers in dienst worden genomen
Administratiekosten 200/1000*50=10$ 250/1000*50=12,5$ 400/1000*50=20$ 150/1000*50=7,5$
Oorzaak-gevolg : De administratiekosten zijn een goede indicator van de relatieve grootte van elk divisie management team
R&D 30%*100=30$ - 30%*100=30$ 40%*100=40$
Oorzaak-gevolg : de R&D manager heeft een schatting gemaakt van de inspanningen die werden gedaan voor elke divisie, op basis daarvan werden de kosten berekend
Advertentiekosten 1600/10000*200=32$ 2500/10000*200=50$ 4500/10000*200=90$ 1400/10000*200=28$
Oorzaak-gevolg : de voordelen van de advertentiekosten zijn in proportie tot de ontvangsten van de divisies

Case 14.30
1 P Q R S T
opbrengsten aan catalogusprijs 29952 126000 875520 457920 56160 korting 0 2100 72960 15264 5616 Netto opbrengsten 29952 123900 802560 442656 50544
Kostprijs verkopen 24960 105000 729600 381600 46800
BRUTO MARGE 4992 18900 72960 61056 3744
Operationele klantenkost bestellingen 1500 2500 3000 2500 3000 klantenbezoeken 160 240 480 160 240 leveringen 280 240 360 640 1600 behandeling product 1040 4375 30400 15900 1950 spoedbestellingen 0 0 0 0 300 Totaal 2980 7355 34240 19200 7090
Operationeel inkomen op klantenniveau 2012 11545 38720 41856 -3346
Beoordeling van de resultaten: klant T is een verlieslatende klant. Klanten R en S zijn de meest winstgevende klanten
2 Op die manier kan de korting berekend worden die voor de klanten gegeven wordt Zo kan men wanneer men de klanten een nieuw aanbod doet, nagaan hoeveel korting elke klant vorige keer heeft gekregen.
3 Er moet opgepast worden voor de interpretatie van de relatieve en de absolute waarden die de klanten nemen in het resultaat. Dit is enkel een korte termijn visie. Men moet echter ook rekening houden met andere factoren zoals: getrouwheid, potentiële groei, lange termijn winstgevendheid, toename van de omzet door de key customers, feedback voor de onderneming (maw het leereffect), enz.
Klanten

Case 14.32
Budgeted Operating Data, Third Quarter 2007
Selling Price
Variable Cost per Unit
Contribution Margin per unit
Sales Volume in Units
Total Contribution Margin
Sales Mix
PalmPro $379 $182 $197 12.500 $2.462.500 12,50% PalmCE 269 98 171 37.500 6.412.500 37,50% PalmKid 149 65 84 50.000 4.200.000 50,00%
Total: 100.000 13.075.000 100,00%
Actual Operating Data, Third Quarter 2007
Selling Price
Variable Cost per Unit
Contribution Margin per unit
Sales Volume in...

Find Another Essay On Charles T. Horngren, Srikant M. Datar, George Foster 'Cost Accounting: A Managerial Emphasis: Cases Chapter 14'

Accounting for the Cost of Software Programs at AdCom Games Develop a Product Costing System

1757 words - 7 pages states: “The costs incurred for duplicating the computer software, documentation, and training materials from the product masters and for physically packaging the product for distribution shall be capitalized as inventory on a unit-specific basis and charged to cost of sales when revenue from the sales of those units is recognized.” (Financial Accounting Standards Board, 1985, p. 7) The amount attributable to documentation and instructions needs

Dijk, T. (2001). Multidisciplinary CDA: A plea for diversity. In R. Wodak, & M. Meyer (Eds.), Methods of critical discourse analysis. (pp. 95-121). London: SAGE Publications Ltd

2105 words - 8 pages Dijk, T. (2001). Multidisciplinary CDA: A plea for diversity. In R. Wodak, & M. Meyer (Eds.), Methods of critical discourse analysis. (pp. 95-121). London: SAGE Publications Ltd.Reviewed by Ola El-Wassify Helwan University Cairo, EgyptOla.el-wassify@hotmail.comVan Dijk, in this article, aims at creating principles and workable instructions for doing critical discourse analysis (CDA). He is focusing on the socio-cognitive interface of

A Comparison of The Mill on the Floss by George Eliot, Passage to India by E.M. Foster, and When We Were Orphans by Kazuo Ishiguro

2966 words - 12 pages A Comparison of The Mill on the Floss by George Eliot, Passage to India by E.M. Foster, and When We Were Orphans by Kazuo Ishiguro The three extracts I have chosen are all written in a relatively similar style, I am rather partial to this style, ergo the motive for choosing them. This will however, make contrasting them a little harder, however I believe that the consequent refined subtleties will provide a more

Chapter Titles in Charles Dickens' "A Tale of Two Cities" and What they reveal about this novel

1249 words - 5 pages that exhibits symbolism is that of Book II, chapter fifteen: "Knitting." In a literal sense, Madam Defarge knits a registry of those marked to be killed in the revolution. When one of the Jacques questions the registry of stitches, M. Defarge assures him that "it will always be as plain to her as the sun." At this point in the novel, it is clear that Madame Defarge possesses an anger and fury that knows no boundary. The knitting symbolizes the

"The principle of historical cost is still used in accounting when there is a large measure of agreement that it is inappropriate." Discuss

1225 words - 5 pages Synopsis.Historical Cost Accounting is a traditional valuation method as it reflects only on the past cost of the asset, however in the contemporary business environment companies must remain flexible and transparent. This belief has lead to the creation of several other valuation methods, due to word constraints I have focused primarily on Fair Value Accounting as an alternative to Historical Cost Accounting. Although Fair value accounting is a

"1984" by George Orwell Assignment: Explore a novel in which the major themes are developed in the first chapter and explain how these themes contribute to the work as a whole

546 words - 2 pages In his novel, 1984, George Orwell sets the scene in the first chapter by establishing the atmosphere that illustrates the oppression of an omnipotent government. The setting that is created in the first chapter displays the domination of the government over the masses of Oceana and the description of the party itself illustrates the power that a government may obtain through manipulation. The culmination of the themes in the first chapter proves

Hershey Chocolates- Cost Classifications

2173 words - 9 pages Learning.Geense, I. M. (2005). Managerial Accounting. Retrieved August 20, 2009, from http://www.managerialaccounting.org/Horngren, C. T., Datar, S. M. & Foster, G. (2006). 'Cost Accounting, A Managerial Emphasis . (13th ed.). Upper Saddle River, New Jersey: Prentice-Hall, Inc.Langfield-Smith, K., Thorne, H., & Hilton, R.W. (2009). Management accounting: Information for managing and creating value. (5th ed.). Sydney: McGraw Hill.Melissa, B. (2007

Job Costing vs. Process Costing

1043 words - 5 pages , whereas process costing is more of an overall costing for each job because it is cumulative of all costs involved in the production of a product, but job costing isn’t necessarily cost effective in every situation, so it is more appropriate to implement process costing in those situations.   Works Cited Horngren, C., Datar, S., Rajan, M. (2012). Cost Accounting: A managerial emphasis (14th ed.). Upper Saddle River, NJ: Pearson Indirect Costs

Management Accounting

2821 words - 11 pages ; Management Accounting, March 1988, pp. 48-51. Horngren C. T., G. Foster, and S.M. Datar. Cost Accounting: A Managerial Emphasis, (Upper Saddle River, New Jersey: Prentice-Hall, Inc., 1999) pp. 140-153 and 682-685. Johnson, H. T., "Activity-Based Information: A blueprint for World-Class Management Accounting," Management Accounting, June 1988, pp. 23‑30. Johnson, H. T., "It's Time to Stop Overselling Activity-Based Concepts

Discuss the Economic Order Quantity model (EOQ) and the Just-In-Time model (JIT), and identify the effectiveness of the two models

4662 words - 19 pages , Prentice-Hall Inc. New Jersey, pp.481-486.Joseph S. Martinich 1997, Production and Operations Management: An Applied Modern Approach, John Wiley & Sons Inc., p. 671.Lisa M Ellram, Douglas M. Lambert, and James R. Hock 1998, Fundamental of Logistics Management, Irwin/McGraw-Hill Publishing Company, p. 128.Charles T. H Orngren, George Foster, Srikant M. Datar, Terry Black, and Phil Gray 1996, Cost Accounting in Australia: A Managerial Emphasis

ABC-ABM at Hewlett-Packard Europe for customer support. Isabelle Lacombe & Pierre-Laurent Bescos

1074 words - 4 pages van der, H. & Koomen, C. (2010) Lecture 2, chapter 4&5 Held at Nyenrode Business Universiteit, 20 January 2010.Lacombe, I. & Bescos, P.L. (1998) ABC-ABM at Hewlett-Packard Europe for customer support.Horngren, C.T. Datar, S.M. Forster, G. Rajan, M. & Ittner, C. (2009) Cost Accounting, a managerial emphasis, thirtheenth edition. USA, Pearson International Edition.

Similar Essays

Title: Cases In Cost Management: A Strategic Emphasis Author: John K. Shank Case: Tijuana Bronze Machining Description: Product Profitability Analysis With Abc

2871 words - 11 pages , materials and handling is a large portion of the flow controller's cost, which means that Tijuana should find a new, more efficient process for producing flow controllers that isn't a 'just-in-time' purchasing policy. This can be achieved by reducing the amount of runs and shipments associated with 'just in time' inventory. Question 8: Our first recommendation for Tijuana is to go to the market in order to determine

A Cost Accounting System Analysis

1154 words - 5 pages A cost accounting system is a framework used by firms to estimate the cost of their products for profitability analysis, inventory valuation and cost control. Its goal is to advise the management on the most appropriate course of action based on the cost efficiency and capability. Cost accounting provides the detailed cost information that management needs to control current operations and plan for the future. Costing is essential for every

A Brief Look At Managerial Accounting

3430 words - 14 pages the cost driver. The higher the relationship of the cost between the cost drivers, the more accurate will be the resulting understanding of cost behavior.Controlling cost is one of the most important roles in managerial accountingtoday. To assist managers the cost is traced from the department or the work center it came from. This is recognized as responsibility accounting. A cost that can be traced to a particular department is a direct cost. For

Managerial Accounting And Financial Accounting: Evaluate How Ethics Plays A Vital Role In Accounting

811 words - 3 pages organizations. Managerial and financial accountants are required to operate with highest ethical standards.Managerial Accounting is the process of identifying, measuring, analyzing, interpreting and communicating information in order to achieve an organization's goals (Thompson, 2006). Managerial Accounting is widely known as Cost Accounting all over the world. Management accounting is concentrated towards managers of organizations to assist them