If Hamsen asks the management accountant to take any of the actions that are clearly unethical, he should raise this issue with the chair of the Audit Committee after informing Hamsen that he is doing.
It is possible that any of the year-end actions that fall into the gray area may be good for investors, depending on the credible evidence which supports the management decision.
(d) In many organizations, sales are heavily concentrated in fertilize the egg game no the final weeks of the fiscal year-end.
Examples include a realflight g4 5 crack product, a service, a project, a customer, a brand category, an activity, and a department.Management accounting also analyzes revenues from products and customers in order to assess product and customer profitability.To download more slides, ebook, solutions and test bank, visit m (15 min.) Value chain and classification of costs, computer company. Much depends on the circumstances surrounding each one, however, such as the following: (a) Cancelling two of the divisions least profitable magazines, resulting in the layoff of twenty-five employees. .Establish corporate headquarters in Ireland before the end of the year, lowering the companys corporate tax rate from 28.5. .The result is that management accounting allows managers to charge interest on owners capital to help judge a divisions performance, even though such a charge is not allowed under gaap, management accounting can include assets or liabilities (such as brand names developed internally) not recognized.The other year-end actions occur in many organizations and fall into the gray to acceptable area.2-4 Factors affecting the classification of a cost as direct or indirect include the materiality of the cost in question, available information-gathering technology, design of operations 2-5 A variable cost changes in total in proportion to changes in the related level of total activity or volume.
Managers prefer to use more accurate costs in their decisions.
The strategies the companies are following in each case are:.
To download more slides, ebook, solutions and test bank, visit m 1-14 (b) Selling the new printing equipment that was purchased in January and replacing it with discarded equipment from one of the companys other divisions.This may be purchased with the instructor's Accounting: Student Solutions Manual. Disclose all relevant information that could reasonably be expected to influence an intended users understanding of the reports, analyses, or recommendations.Apply the notion of different costs for different purposes.For example, the number of vehicles assembled is a driver of the costs of steering wheels on a motor-vehicle assembly line.1-8 The five-step decision-making process is (1) identify the problem and uncertainties (2) obtain information (3) make predictions about the future (4) make decisions by choosing among alternatives and (5) implement the decision, evaluate performance and learn.Gourmet Foods may have a division bonus scheme based on one-year reported division earnings.