Lecturer s Manual. Management and Cost Accounting. Second edition. Charles T. Horngren Alnoor Bhimani Srikant M. Datar George Foster Kamran Malik

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1 Lecturer s Manual Management and Cost Accounting Second edition Charles T. Horngren Alnoor Bhimani Srikant M. Datar George Foster Kamran Malik ISBN (printed) ISBN (web) Lecturers adopting the main text are permitted to download and photocopy this manual as required.

2 Pearson Education Limited Edinburgh Gate Harlow Essex CM20 2JE England and Associated Companies around the world Visit us on the World Wide Web at: Original tenth edition, entitled Cost Accounting, Solutions Manual Published by Prentice-Hall, Inc. A Simon & Schuster Company Upper Saddle River, New Jersey, USA Copyright 1999 by Prentice-Hall, Inc. This edition is authorised for distribution only for Europe, the Middle East and Africa First Published in Great Britain under the Prentice Hall Europe imprint in 1999 Second edition published 2002 Pearson Education Limited 1999, 2002 unless otherwise stated The rights of Charles T. Horngren, Alnoor Bhimani, Srikant M. Datar, George Foster and Kamran Malik to be identified as authors of this Work has been asserted by them in accordance with the Copyright, Designs and Patents Act All rights reserved. Permission is hereby given for the material in this publication to be reproduced for OHP transparencies and student handouts, without express permission of the Publishers, for educational purposes only. In all other cases, no part of this publication may be reproduced, stored in a retrieval system, or transmitted in any form or by any means, electronic, mechanical, photocopying, recording, or otherwise without either the prior written permission of the Publishers or a licence permitting restricted copying in the United Kingdom issued by the Copyright Licensing Agency Ltd., 90 Tottenham Court Road, London W1P OLP. ISBN (paper) ISBN (web) Printed and bound in Great Britain Although great care has been taken to ensure that the solutions in this manual are accurate, the publishers cannot guarantee this.

3 Contents Part I Management and cost accounting fundamentals 1 The accountant s role in the organisation 1 2 An introduction to cost terms and purposes 12 3 Job-costing systems 28 4 Process-costing systems 42 5 Cost allocation 65 6 Cost allocation: joint-cost situations 82 7 Income effects of alternative stock-costing methods 99 Part II Accounting Information for decision making 8 Cost-volume-profit relationships Determining how costs behave Revenues, costs and the decision process Activity-based costing Pricing decisions and profitability analysis Capital investment decisions 201 Part III Planning and budgetary control systems 14 Motivation, budgets and responsibility accounting Flexible budgets, variances and management control: I Flexible budgets, variances and management control: II Measuring yield, mix and quality effects 298 Part IV Management control systems and performance issues 18 Control systems and transfer pricing Control systems and performance measurement 334 Part V Quality, time and the strategic management of costs 20 Quality and throughput concerns in managing costs Accounting for just-in-time systems Strategic management accounting 383 Guide to Case study solutions 392 iii

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5 Preface This manual is intended to assist lecturers disussion of assignments and lecture topics. Points to stress and teaching tips are provided for each chapter to give broad guidance on relevant issues or potential areas of difficulty to students. Solutions are offered for end-of-chapter assessment material in the text. Case notes prepared (in most cases) by the case writer to all cases included in the text are also provided. The assistance of Pauline Gleadle, Laurence Habib, Imran Malik and Rishi Zaveri with reviewing and checking many of the problems and their solutions is gratefully acknowledged. We are also indebted to the professional accountancy institutes for permission to base the solutions provided here on their suggested solution notes. The assistance of Catherine Newman, Rachel Chapman, Martin Sugden and Alison Stanford is also gratefully appreciated. C. Horngren A. Bhimani S. Datar G. Foster K. Malik v

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