Mba 102 Study guides, Class notes & Summaries
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MANAGEMENT ACCOUNTING - Solutions Manual CHAPTER 11COST ESTIMATION
MANAGEMENT ACCOUNTING - Solutions ManualCHAPTER 7COST CONCEPTS AND CLASSIFICATIONS
![CHAPTER 9 SYSTEMS DESIGN: ACTIVITY-BASED COSTING AND MANAGEMENT](/docpics/5423892/665087add4293_5423892_121_171.jpeg)
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CHAPTER 9 SYSTEMS DESIGN: ACTIVITY-BASED COSTING AND MANAGEMENT
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I. Questions 
1. The three levels available are: Level 1, in which a company uses a 
plantwide overhead rate; Level 2, in which a company uses departmental 
overhead rates; and Level 3, in which a company uses activity-based 
costing. 
2. New approaches to costing are needed because events of the last few 
decades have made drastic changes in many organizations. Automation 
has greatly decreased the amount of direct labor required to manufacture 
products; product diversity has increased in that...
MANAGEMENT ACCOUNTING - Solutions Manual CHAPTER 7 COST CONCEPTS AND CLASSIFICATIONS
![MANAGEMENT ACCOUNTING - Solutions ManualCHAPTER 7 COST CONCEPTS AND CLASSIFICATIONS latest 2024](/docpics/5423635/66507e75bdf6f_5423635_121_171.jpeg)
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MANAGEMENT ACCOUNTING - Solutions ManualCHAPTER 7 COST CONCEPTS AND CLASSIFICATIONS latest 2024
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Questions 
1. The phrase “different costs for different purposes” refers to the fact that 
the word “cost” can have different meanings depending on the context in 
which it is used. Cost data that are classified and recorded in a particular 
way for one purpose may be inappropriate for another use. 
2. Fixed costs remain constant in total across changes in activity, whereas 
variable costs change in proportion to the level of activity. 
3. Examples of direct costs of the food and beverag...
![MANAGEMENT ACCOUNTING - Solutions ManualCHAPTER 8SYSTEMS DESIGN: JOB-ORDER COSTING ANDPROCESS COSTING](/docpics/5423698/665080602ee3c_5423698_121_171.jpeg)
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MANAGEMENT ACCOUNTING - Solutions ManualCHAPTER 8SYSTEMS DESIGN: JOB-ORDER COSTING ANDPROCESS COSTING
- Exam (elaborations) • 15 pages • 2024
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I. Questions 
1. Job-order costing is used in those manufacturing situations where there 
are many different products produced each period. Each product or job is 
different from all others and requires separate costing. Process costing is 
used in those manufacturing situations where a single, homogeneous 
product, such as cement, bricks, or gasoline, is produced for long periods 
at a time. 
2. The job cost sheet is used in accumulating all costs assignable to a 
particular job. These costs wo...
![MANAGEMENT ACCOUNTING - Solutions ManualCHAPTER 8SYSTEMS DESIGN: JOB-ORDER COSTING ANDPROCESS COSTING](/docpics/5423699/66508062a7870_5423699_121_171.jpeg)
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MANAGEMENT ACCOUNTING - Solutions ManualCHAPTER 8SYSTEMS DESIGN: JOB-ORDER COSTING ANDPROCESS COSTING
- Exam (elaborations) • 15 pages • 2024
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I. Questions 
1. Job-order costing is used in those manufacturing situations where there 
are many different products produced each period. Each product or job is 
different from all others and requires separate costing. Process costing is 
used in those manufacturing situations where a single, homogeneous 
product, such as cement, bricks, or gasoline, is produced for long periods 
at a time. 
2. The job cost sheet is used in accumulating all costs assignable to a 
particular job. These costs wo...
![MANAGEMENT ACCOUNTING - Solutions ManualCHAPTER 8SYSTEMS DESIGN: JOB-ORDER COSTING ANDPROCESS COSTING](/docpics/5422641/6650622846bd2_5422641_121_171.jpeg)
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MANAGEMENT ACCOUNTING - Solutions ManualCHAPTER 8SYSTEMS DESIGN: JOB-ORDER COSTING ANDPROCESS COSTING
- Exam (elaborations) • 18 pages • 2024
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MANAGEMENT ACCOUNTING - Solutions Manual 
CHAPTER 7 
COST CONCEPTS AND CLASSIFICATIONS 
I. Questions 
1. The phrase “different costs for different purposes” refers to the fact that 
the word “cost” can have different meanings depending on the context in 
which it is used. Cost data that are classified and recorded in a particular 
way for one purpose may be inappropriate for another use. 
2. Fixed costs remain constant in total across changes in activity, whereas 
variable costs change i...
![MANAGEMENT ACCOUNTING - Solutions Manual CHAPTER 11 COST ESTIMATION](/docpics/5426921/6650e66b9a243_5426921_121_171.jpeg)
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MANAGEMENT ACCOUNTING - Solutions Manual CHAPTER 11 COST ESTIMATION
- Exam (elaborations) • 30 pages • 2024
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. Questions 
1. a. Variable cost: A variable cost is one that remains constant on a per 
unit basis, but which changes in total in direct relationship to changes 
in volume. 
b. Fixed cost: A fixed cost is one that remains constant in total amount, 
but which changes, if expressed on a per unit basis, inversely with 
changes in volume. 
c. Mixed cost: A mixed cost is a cost that contains both variable and 
fixed cost elements. 
2. a. Unit fixed costs will decrease as volume increases. 
b. Unit v...
![MATCHING SUPPLY WITH DEMAND: AN INTRODUCTION TO OPERATIONS MANAGEMENT 2ND EDITION BY GERARD CACHON AND CHRISTIAN TERWIESCH INSTRUCTOR MANUAL MARCH 2024](/docpics/4322829/65b18bb526a29_4322829_121_171.jpeg)
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MATCHING SUPPLY WITH DEMAND: AN INTRODUCTION TO OPERATIONS MANAGEMENT 2ND EDITION BY GERARD CACHON AND CHRISTIAN TERWIESCH INSTRUCTOR MANUAL MARCH 2024
- Exam (elaborations) • 14 pages • 2024
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This document describes our pedagogical strategy, summarizes the materials provided along with the text to aid instructors (i.e., instructor materials), details our copyright policy regarding the instructor materials, and provides a brief description of how we use the text in our own teaching (e.g., cases, preparation questions, etc.) 
 
Pedagogical strategy: 
 
Our guiding philosophy with the design of this text is “real operations – real solutions”: we provide real company cases and real...
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