BUS 630

Entire Course
_Managerial Accounting_

http://www.homeworklike.com/

Need help with homework? Visit:

http://www.homeworklike.com/
You will LIKE our help!
Courses, at the BEST prices!
HOMEWORKLIKE.COM

BUS 630 Entire

Course
http://www.homeworklike.com/
bus-630/
http://www.homeworklike.com/
Courses, at the BEST prices!

Homework Like You will LIKE our help!

http://www.homeworklike.com/bus-630/
BUS 630 Entire Course _Managerial Accounting_
Week 1
Ethics in Cost Control. (Exercise 1-9) Zoya Arbiser, regional manager of
Gold Medal Sports Shops, is reviewing the results of 15 stores in her region.
Store managers are moved annually. Each store manager's income is very
dependent on the direct contribution margin of that store. For the past year,
Store 9 has been managed by a person who has operated several other
profitable stores in recent years and is about to be promoted to a larger
store. Zoya notices several items that bother her.
Store 9 has almost no personnel training expenses relative to other stores.
Store 9 has stopped participating in numerous community events that gave
the store significant visibility but did incur substantial expenses.
Store 6, where this store manager worked the prior year, has had a severe
drop in profits due to higher operating expenses.
The advertising budget was spent almost entirely in the first four months of
the year, with almost nothing spent in the last several months.
Discuss a possible negative managerial scenario that the regional manager
may be sensing. Might the manager of Store 9 be an exceptional manager?
What are the ethical implications of the scenario? What is the regional
managers ethical responsibility in this scenario? Explain and support your
position with evidence from the text. Your initial post should be 200 to 250
words.
Fixed and Variable Costs. (Chapter 1 Discussion Question 9(a)) Controller,
Judy Koch, in a recent speech said, "I rarely see a real variable cost or a truly
fixed cost." What did she mean? Include in your response an explanation of
the difference in behavior of variable and fixed cost, including an example to
illustrate your explanation. Your initial post should be 200 to 250 words.
Mendel Paper Company. Complete Case 2B (Mendel Paper Company) in
Chapter 2.
In this case, you are provided information regarding selling prices and costs
of several products offered by Mendel Paper Company. In addition,

management has concerns about sales mix and rising costs. Address the
questions (1-5) at the end of the case. Based on the case questions, you are
required to provide a three to five double-spaced written report addressing
managements concerns. The written report should be properly formatted
according to APA guidelines and demonstrate research and critical thinking
skills. Conclusions and recommendations should be supported by at least 2
scholarly sources from the Ashford Library or other external sources,
excluding the textbook.
For Questions 1 through 4, you will need to complete several calculations
be sure to label and clearly identify your work to demonstrate your
understanding of the concept even if you arrive at the incorrect answer. The
calculations should be included as part of your analysis and written report
required for submission.
For Question 5, fully address managements concerns as part of your written
analysis using the new or the previous calculations to support your
recommendation/explanation. As part of your written analysis, include how
management might use these calculations to make decisions. The written
analysis should be supported by at least 2 scholarly sources, excluding the
textbook.
Week 1 Written Assignment should:
Demonstrate graduate level work including appropriate research and critical
thinking skills.
Be presented as a written analysis (not a question/answer format)
Incorporate case questions into the overall analysis.
Follow APA formatting guidelines including title page, reference page and intext citations
Consists of three to five double-spaced pages of content
Provide at least 2 scholarly sources, excluding the textbook.
Week 2
Product Costs. In Chapter 3, you were introduced to three types of costs
associated with a manufactured product direct materials, direct labor, and
manufacturing overhead. Explain how these costs are associated with the
manufactured product. Why are some of these costs allocated to the product
through costing methods such as job order costing or process costing?

As part of your response, be sure to provide a specific example of a

companys manufacturing costs. Your initial post should be 200-250 words
and your example should be properly cited according to APA as outlined in
the Ashford Writing Center.
Job Order Costing vs. Process Costing. Explain the similarities and
differences between job order costing and process costing. In your
explanation, provide examples of when job order costing and process costing
would be most appropriate. Your initial post should be 200 to 250 words.
Auerbach Enterprises. Complete Case 3A (Auerbach Enterprises) in
Chapter 3.
Auerbach Enterprises manufactures air conditioners for automobiles and
trucks manufactured throughout
North America. The company designs its products with flexibility to
accommodate many makes and models of
automobiles and trucks. The companys two main products are MaxiFlow and
Alaska. MaxiFlow uses a few
complex fabricated parts, but these have been found easy to assemble and
test. On the other hand, Alaska uses
many standard parts but has a complex assembly and testing process.
MaxiFlow requires direct materials costs
which total $135 per unit, while Alaskas direct materials requirements total
$110 per unit. Direct labor costs per
unit are $75 for MaxiFlow and $95 for Alaska.
Auerbach Enterprises uses machine hours as the cost driver to assign
overhead costs to the air conditioners.
The company has used a company-wide predetermined overhead rate in past
years, but the new controller,
Bennie Leon, is considering the use of departmental overhead rates
beginning with the next year.
The following planning information is available for the next year for each the
four manufacturing departments
within the company:

Overhead Machine
Costs Hours
Radiator parts fabrication.............. $ 80,000 10,000
Radiator assembly, weld, and test.... 100,000 20,000
Compressor parts fabrication.......... 120,000 5,000
Compressor assembly and test........ 180,000 45,000
Total $480,000 80,000
Normally, the air conditioners are produced in batch sizes of 20 at a time. A
production batch of 20 units requires
the following number of hours in each department:
MaxiFlow Alaska
Radiator parts fabrication........... 28 16
Radiator assembly, weld, and test....... 30 74
Compressor parts fabrication......... 32 8
Compressor assembly and test......... 26 66
Total 116 164
Required:
1. Compute the departmental overhead rates using machine hours as the
cost driver.
2. Compute a company-wide overhead rate using machine hours as the cost
driver.
3. Compute the overhead costs per batch of MaxiFlow and Alaska assuming:
(a) The company-wide rate.
(b) The departmental rates.
4. Compute the total costs per unit of MaxiFlow and Alaska assuming:
(a) The company-wide rate.

(b) The departmental rates.

5. Is one product affected more than the other by use of departmental rates
rather than a company-wide rate?
Why or why not?
In this case, you are provided the overhead cost data for the Auerbach
Enterprises. Management needs advice in determining how to allocate these
costs utilizing a job order costing system either department-wide or
company-wide. Address Questions 1through 5 located at the end of the case.
Based on the case questions, you are required to provide a three to five
double-spaced written report addressing managements concerns and
providing recommendations. The written report should be properly formatted
according to APA guidelines and demonstrate research and critical thinking
skills. Conclusions and recommendations should be supported by at least 2
scholarly sources from the Ashford Library or other external sources,
excluding the textbook. For Questions 1 through 4, you will need to complete
several calculations. Be sure to label and clearly identify your work to
demonstrate your understanding of the concept even if you arrive at the
incorrect answer. The calculations should be included as part of your analysis
and written recommendations required for submission.
For Question 5, fully address managements concerns as part of your written
analysis and recommendation using the new or the previous calculations to
support your recommendation/explanation. The written analysis should be
supported by at least 2 scholarly sources, excluding the textbook.
Week 2 Written Assignment should:
Demonstrate graduate level work including appropriate research and critical
thinking skills.
Be presented as a written analysis (not a question/answer format).
Incorporate case questions into the overall analysis.
Follow APA formatting guidelines including title page, reference page and intext citations.
Consists of three to five double-spaced pages of content.
Provide at least 2 scholarly sources, excluding the textbook.
Week 3

Allocating Joint Costs. Describe the three methods used to allocate joint
costs. What are the advantages/disadvantages of each allocation method?
Which method would you recommend? Why? Support your position with
evidence from the text or external sources. Your initial post should be 200250 words
Variable/Absorption Costing. As you read in Chapter 8, there are
arguments (for and against) variable costing and absorption costing. Select
one of these costing methods and explore the various arguments. Determine
whether you are for or against this selected method. Provide evidence
from the text to support your position. Your initial post should be 200-250
words.
Glaser Health Products. Complete Case 5A (Glaser Health Products) in
Chapter 5. Glaser Health Products of Ranier Falls, Georgia, is organized
functionally into three divisions: Operations, Sales, and Administrative.
Purchasing, receiving, materials and production control, manufacturing,
factory personnel, inventory stores, and shipping activities are under the
control of the vice-president for operations, George Gottlieb. Advertising,
market research, and sales are the responsibility of the vice-president for
sales, Jake Bogan. Accounting, budgeting, the firm's computer center, and
general office management are delegated to the corporate controller
(Administrative), Charlie Kaplan. The following cost categories are found in
the company as a whole:
(a) Depreciation on factory equipment.
(b) Depreciation on office equipment.
(c) Depreciation on factory building.
(d) Advertising manager's salary.
(e) Assembly foreman's salary.
(f) Salespersons' salaries.
(g) Salespersons' travel expenses.
(h) Supplies for the Machining Department.
(i) Advertising supplies used.
(j) Electricity for the Assembly Department.
(k) Lost materials (scrap) in a Machining Department.

(l) Direct labor in the Assembly Department.

(m) Supplies for the sales office.
(n) Sales commissions.
(o) Packing supplies.
(p) Cost of hiring new employees.
(q) Payroll fringe benefits for workers in the Shipping Department.
(r) Supplies for Production Scheduling.
(s) Cost of repairing parts improperly manufactured in the Machining
Department.
(t) Paint for the Assembly Department.
(u) Heat, light, and power for the factory.
(v) Leasing of computer equipment for the Accounting Department.
Required:
1. Identify each of the costs with the appropriate division: Operations, Sales,
Administrative.
2. Identify each of the costs with one of the following:
(a) Unit-level activities. (c) Product-level activities.
(b) Batch-level activities. (d) Facility-level activities.
Organize these classifications by division: Operations, Sales, Administrative.
3. Specify an appropriate cost driver for tracing costs associated with the
various levels of activities to
the next cost objective or products, whichever is appropriate.
4. Glaser Health Products is interested in using activity-based costing to
identify as many costs as possible
with the products. These costs will be used for planning and control decisions
rather than for inventory

valuation. The controller decided that all operation costs will be related to
products but only those sales and
administrative costs that are classified as unit-level, batch-level, or productlevel costs should be related to
products. Using preliminary stage cost drivers, explain how individual items
of costs will be traced to activity
groupings.
5. Using primary stage cost drivers, show how the costs should be related to
products.
6. Explain why it is necessary to use preliminary stage and primary stage
cost drivers.
In this case, management needs assistance in evaluating and classifying
costs identified within Glaser Health Products in order to implement an
activity-based costing system. Please address Questions 1 through 6 at the
end of the case. Based on the case questions, you are required to provide a
two to four double-spaced written report providing management with the
necessary guidance in implementing an activity-based costing system. The
written report should be properly formatted according to APA guidelines and
demonstrate research and critical thinking skills. Explanations and
recommendations should be supported by at least 3 scholarly sources from
the Ashford Library or other external sources, excluding the textbook.
For Questions 1 through 3, create a chart to classify and identify a cost driver
for each of the costs provided in the text. The chart should be included as an
appendix to the written report. Explanations of the classifications and
identifications within the chart should be included within the written report,
supported by references to the appendix.
Questions 4 through 6 should be addressed in fully developed
explanations/instructions as part of your written report. The written analysis
should be supported by at least 3 scholarly sources, excluding the textbook.
Week 3 Written Assignment should:
Demonstrate graduate level work including appropriate research and critical
thinking skills.
Be presented as a written analysis (not a question/answer format).
Incorporate case questions into the overall analysis.

Follow APA formatting guidelines including title page, reference page and intext citations.
Consists of two to four double-spaced pages of content.
Provide at least 3 scholarly sources, excluding the textbook.
Week 4
Budgeting Comments. (Exercise 6-13 Revised) Select one of the
following quotes from the text to discuss. Clearly state whether you either
agree or disagree with the comment and support your opinion with at least
one scholarly resource. Include in your response an explanation of the major
purposes of budgeting. Your initial post should be 200-250 words.
"One major criticism of budgeting is that it is used as a cost reduction tool
rather than a cost control tool. The objective of the budget is to control
costs at an efficient level of operation."
"There are generally three benefits from allowing employees to participate in
developing the budget: (1) Employees tend to accept the budget as their
own plan of action. (2) Participation tends to increase morale among
employees and toward management. (3) Employee cohesiveness is
increased, and productivity will also increase if dictated by the group norm."
"Even though budgets are quantitative tools, considerable emotion is
connected to budgeting. The individual in control often sees the budget as a
means of getting things done. People being controlled often have feelings of
anxiety because their success and promotion are tied directly to the budget."
Standard Cost System. Using Chapter 7 of your text as a reference, define
a standard cost and explain what constitutes the components of a standard
cost. Describe the advantages and disadvantages of a standard cost system
and explain under what circumstances a standard cost system is most
effective. Your initial post should be 200-250 words.
Chester & Wayne. Complete Case 6B (Chester &Wayne) in Chapter 6 of
your text.
In this case, you have been provided financial information about the
company in order to create a cash budget. Management is seeking advice or
clarification on three main assumptions the company has been operating.
Address Questions 1 and 2 at the end of the case. Based on the case
questions, you are required to provide a two to four double-spaced written
report providing the necessary advice and explanations to management. The
written report should be properly formatted according to APA guidelines and

demonstrate research and critical thinking skills. Conclusions and

recommendations should be supported by at least 2 scholarly sources from
the Ashford Library or other external sources, excluding the textbook.
Address Question 1 by using a spreadsheet to prepare the case budget for
the fourth quarter. The cash budget should be included as an appendix to the
written report and should be referenced in the written report.
Address Question 2 in a fully developed explanation of two to four double
spaced pages to present the findings and explain or validate the
assumptions stated in item (a) through (c). In addressing Question 2, be sure
to use the cash budget prepared in Question 1 as support for your
explanation. The written analysis should be supported by at least 2 scholarly
sources, excluding the textbook.
Week 4 Written Assignment should:
Demonstrate graduate level work including appropriate research and critical
thinking skills.
Be presented as a written analysis (not a question/answer format).
Incorporate case questions into the overall analysis.
Follow APA formatting guidelines including title page, reference page and intext citations.
Consists of two to four double-spaced pages of content.
Provide at least 2 scholarly sources, excluding the textbook.
Week 5
Capital Investment Evaluation. Select one of the capital investment
evaluation methods described in Chapter 10 of your text. Fully explain the
capital evaluation methods strengths and weaknesses. Take a position and
defend the use of your selected method. Be sure to use at least two scholarly
sources to support your position. Your initial post should be 200-250 words.
Ranking Investment Alternatives. (Problem 10-41) Grosvenor Industries
has designated $1.2 million for capital investment expenditures during the
upcoming year. Its cost of capital is 14 percent. Any unused funds will earn
the cost of capital rate. The following investment opportunities along with
their required investment and estimated net present values have been
identified:
Project Net Investment NPV Project Net Investment NPV

A $200,000 $22,000 F $250,000 $30,000

B 275,000 21,000 G 100,000 7,000
C 150,000 6,000 H 200,000 18,000
D 190,000 (19,000) I 210,000 4,000
E 500,000 40,000 J 250,000 35,000
In your response, complete the following:
1. Rank the projects using the profitability index. Considering the limit on
funds available, which projects should be accepted?
2. Using the NPV, which projects should be accepted, considering the limit on
funds available?
3. If the available investment funds are reduced to only $1,000,000:
(a) Does the list of accepted projects change from Part 2?
(b) What is the opportunity cost of the eliminated $200,000?
Guided Response:
Review several of your classmates postings. Respond to at least two of your
classmates by commenting on common responses in the ranking of the
projects and by posing a question to challenge their rankings.
Middlehurst House. Complete Case 9A (Middlehurst House) in Chapter 9.
In this case, management is presented with several decision options. For this
assignment, you are required to provide a three to five double-spaced
written memo evaluating options and providing recommendations. The
written memo should be properly formatted according to APA guidelines and
demonstrate research and critical thinking skills. Evaluations and
recommendations should be supported by at least 4 scholarly sources from
the Ashford Library or other external sources, excluding the textbook. In
Question 1, evaluate each decision separately in full detail including
calculations, as necessary. The evaluation should be included as part of the
memo discussion, not a separate component. Evaluations can be included as
appendices, exhibits or figures; however must be properly referenced within
the written content.

In Question 2, prepare a comprehensive business memo addressing each

decision and your recommendation. The memo should be properly formatted
as a business memo and formatted according to APA guidelines.
An example of a properly formatted business memo can be found at
this link http://owl.english.purdue.edu/owl/resource/590/04/ .
Week 5 Written Assignment should:
Demonstrate graduate level work including appropriate research and critical
thinking skills.
Be presented as a business memo (not a question/answer format).
Incorporate case questions into the overall analysis.
Follow APA formatting guidelines including title page, reference page and intext citations.
Consists of three to five double-spaced pages of content.
Provide at least 4 scholarly sources, excluding the textbook.
Week 6
Evaluating Performance. When comparing various divisions within a
company, describe what problems can arise from evaluating divisions that
have different accounting methods, as described in Chapter 11 of your text.
Cite three examples of accounting methods that could cause divisions'
profits to differ. Your initial post should be 200-250 words.
Non value-Added Costs in a Doctors Office. (Exercise 12-12) Dr. Steve
Rosenthal has his own medical practice. He specializes in the treatment of
diabetics. His staff consists of a receptionist, two nurses, a lab technician,
and a dietitian. As patients enter the outer office, they check in with the
receptionist. The patient then waits until called by a nurse. When called, the
patient moves from the waiting room to the inner offices. The patient must
weigh in and is then assigned a room. The nurse assigning the patient to a
room gathers all the personal data for updating the medical records, such as
insulin dosage, medication, illnesses since last visit, etc. The nurse also takes
an initial blood sample for blood sugar testing and performs a blood pressure
test. The patient then waits until the doctor comes in. After the doctor's
conference, the nurse returns to take more blood samples, depending on
what is ordered by the doctor. The patient then waits until the dietitian
comes to review eating habits and talk about how to improve meal planning

and weight control. The patient returns to the receptionist to pay for the
office visit and to schedule the next visit.
In your response include the following:
1. Identify the activities in the doctor's office that fall into process time,
inspection time, move time, wait time, and storage time.
2. List the activities in the doctor's office that are candidates for non valueadded activities. Explain why you classify them as non value-added
activities.
Guided Response:
Review several of your classmates postings and identify some common non
value-added activities. Respond to at least two of your classmates and
provide recommendations that extend their thinking and inspire
reconsideration of the activities listed in the posting.

Focus of the Final Paper

Due to varying business characteristics, the managerial accounting
techniques applied in each business may differ. For example, a business in
the start-up phase may rely heavily upon budgeting and capital investment
techniques; whereas, a business in the mature/maintaining phase may rely
heavily upon cost management and quality control. Ultimately, the
techniques used by management should assist the business in achieving its
short-term and long-term goals through effective decision-making.
For your Final Paper, you will analyze the role of managerial accounting in
two parts. Part I will provide a general overview of managerial accounting.
Part II will provide examples of how managerial accounting theories and
principles are applied in the business world. You may find it helpful to reflect
upon your own professional experiences for examples.
Part I (Three to four double-spaced pages)
Present the following:
Definition of managerial accounting
Role of managerial accounting and the management accountant in a
business or organization
Ethical issues/concerns for the management accountant

General description of at least three managerial accounting techniques

available and their application within a business or organization
Part II (Four to six double-spaced pages)
Select at least three of the five topics identified below:
Cost Management Techniques
Costing Methods
Capital Investment Decision Techniques
Budgeting
Quality Control
For each topic selected present real world examples of the application of
managerial accounting techniques within a business or organization.
Examples may be gathered from your own professional experiences or from
case studies obtained from credible sources (excluding textbook examples
explored in previous weeks). Presentation of each example should include
how a managerial accounting technique was applied in the business or
organizations decision-making model. Be sure to support your example with
calculations when applicable.

http://www.homeworklike.com/
bus-630/