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1Â The Role of Accounting Information in Ethical Management Decision Making 2
Good Ethics Makes Good Business 3
Strategic Management and Decision Making 4
Levers of Control 8
Cost Accounting and Decision Making 10
Information Systems and Relevant Information in Management Decision Making 11
Business Risk 16
Decision-Making Biases 18
Quality of Management Decision Making 19
Ethical Decision Making 20
Appendix 1A Professional Conduct and Ethical Behaviour 23
Appendix 1B Steps for Better Thinking: A Decision-Making Process 23
Summary 25
2 Cost Concepts, Behaviour, and Estimation 40
When Cost Estimates Are Off Target 41
Cost Concepts and Terminology 42
Cost Behaviour 46
Cost Estimation Techniques 51
Estimating the Cost Function 54
Regression Analysis 58
Uses and Limitations of Cost Estimates 64
Appendix 2A Regression Analysis —Additional Topics 67
Multiple Regression Analysis 67
Regression Analysis Assumptions 69
Additional Regression Analysis Considerations 70
Appendix 2B Learning Curves 72
Summary 73
3 Cost-Volume-Profi t Analysis 94
Rising Commodity Prices Hurt Tim Hortons 95
Cost-Volume-Profi t Analysis 96
Performing CVP Analysis 98
Performing CVP Analyses with a Spreadsheet 102
Assumptions and Limitations of Cost-Volume-Profit Analysis 108
Margin of Safety and Degree of Operating Leverage 112
Analysis of Income Statement Formats 116
Appendix 3A Spreadsheet Formulas for Magik Bicycles Spreadsheet 119
Summary 120
4 Relevant Information for Decision Making 142
Should it Stay or Should it Go? 143
Relevant Information for Decision Making 144
Product Line and Business Segment (Keep or Drop) Decisions 146
Insource or Outsource (Make or Buy) Decisions 151
Special Orders 155
Product Emphasis Decisions 159
Methods for Relaxing Constraints 166
Quality of Operating Decisions 167
Appendix 4A Using Excel Solver for Product Emphasis and Constrained Resource Decisions 171
Summary 176
5 Job Costing 200
Bombardier: Custom Manufacturing 201
Product Costs and Cost Flows 202
Assigning Product Costs to Individual Goods or Services 205
Allocating Overhead 209
Uses and Limitations of Job Cost Information 218
Spoilage, Rework, and Scrap in Job Costing 223
Production Quality and Behaviour Implications 226
Summary 228
6 Process Costing 250
Fruit d’Or—Growing Business Through Innovation 251
Accounting for the Cost of Mass-Produced Goods 252
Process Costing Methods 254
Alternative Systems for Costing Mass Production 266
Accounting for Spoilage in Process Costing 273
Process Cost Information and Managers’ Incentives and Decisions 278
Summary 280
7 Activity-Based Costing and Management 298
The ABC’s of Better Cost Allocation 299
Activity-Based Costing (ABC) 300
ABC Cost Hierarchy 303
Assigning Costs Using an ABC System 305
Activity-Based Management 313
Other Multi-Pool, Multi-Driver Cost Accounting Systems 324
Multi-Pool, Multi-Driver Systems, Decision Making, and Incentives 329
Summary 331
8 Measuring and Assigning Support Department Costs 350
Helping Canada’s Universities and Colleges with Indirect Research Costs 351
Support Department Cost Allocation 352
The Process for Allocating Support Department Costs 354
The Direct Method of Allocation 358
The Step-Down Method of Allocation 360
The Reciprocal Method of Allocation 362
Single- Versus Dual-Rate Allocations 365
Support Cost Allocations, Information Quality, and Decision Making 370
Appendix 8A Using Solver to Calculate Simultaneous Equations for the Reciprocal Method 376
Summary 377
9 Joint Product and By-product Costing 400
Creating a Diversion: City of Hamilton Rethinks Its Waste 401
Joint Products and Costs 402
Allocating Joint Costs 402
Choosing an Appropriate Joint Cost Allocation Method 406
Processing a Joint Product Beyond the Split-off Point 408
Joint Products and By-products 411
Joint Product Costing with a Sales Mix 413
Uses and Limitations of Joint Cost Information 417
Summary 419
10 Static and Flexible Budgets 438
Going with the Budgeting Flow 439
Budgeting 440
Master Budgets 442
Developing a Cash Budget 449
Flexible Budgets 455
Budgets as Performance Benchmarks 459
Budgets, Incentives, and Rewards 462
Beyond Traditional Budgeting 465
Summary 470
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Cost Management 3rd Canadian Edition
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