Cost accounting blocher solution manual chapter 13

Since sales of the Classic line seem to be focused on the northeast states, it might be appropriate to obtain efficiencies by focusing manufacturing and distribution efforts in these states.

However, the marketing of the Classic line should continue to be throughout all sales regions because of the strategic importance of the Classic line. Order backlog — effect on customer satisfaction?

The value chain provided below is a representative example. A solution such as this should include upstream, manufacturing, and downstream activities — all the way from product planning and research to customer service.

Chapter 02 - Implementing Strategy: The Value Chain, the Balanced Scorecard, and the Strategy Map continued -1 Here are some points that address why the value chain is important to profitability and overall competitiveness.

The value chain provides a basis for identifying those activities for which the firm is very competitive and those for which it is not competitive. Since manufacturing capacity is overall pretty tight, the value chain can be used to help identify those activities where the capacity is especially tight and those where there is some slack, to draw appropriate attention where it is needed.

Is the capacity problem primarily in cutting and trimming, assembly, shipping…? The value chain can be used to benchmark specific activities, perhaps against industry figures for manufacturing productivity, and so on. As a member of the industry association, Tartan would have access to this type of information. Areas to benchmark would include manufacturing performance productivity, rejects for production defects, sales order lead times, customer service response time, etc.

Here is an example. Strategy Map for Dell Inc. This is one example of a possible strategy map, that can be inferred from the BSC in part 1 above. Performance Bicycles: The on-line retail industry is very competitive, so the competitive strategy is likely to be both cost leadership since catalog shoppers can readily find the lowest price and differentiation the mail order customers will differentiate on speed of delivery, quality of service such as flexible returns policy, and uniqueness of product offerings.

The critical success factors are likely to be quality of service, credit terms, quality and uniqueness of products, speed of delivery, and cost. Oxford Omni: Because the customers are primarily business and convention visitors, the Omni is likely to compete on differentiation, given a market-set price and therefore cost.

The business traveler is not likely to look for the low-cost hotel, but is likely to be more interested in the features of the hotel, such as data and fax services and other conveniences. Critical success factors are likely to be quality of service and special features.

Orange County Public Health Clinic: A strategic goal for a public agency is compliance with the charter of the organization, including spending in approved ways. Thus, a critical success factor for the Clinic is accurate accounting of expenditures, and budget and management systems which ensure that expenditures are properly authorized. Also, cost management information is needed to assess the funding needs for increases in services or for offering any new services. The cost management information can be used as the basis for requests for increased funding from governmental agencies, or for donations from foundations and other donors.

Harley-Davidson Motorcycle Co. The Japanese motorcycles were cheaper and of higher quality and performance. Harley-Davidson chose to meet this competition by staying with the style of cycle for which it had become famous, but to also work hard to increase quality and reduce costs. Chapter 02 - Implementing Strategy: The Value Chain, the Balanced Scorecard, and the Strategy Map continued -1 unique style of cycle plus increased emphasis on cost reduction and quality, to retain the market share it had enjoyed into the s.

Critical success factors are likely to be innovation, manufacturing efficiency, customer satisfaction, and market share. See also problem Merck Pharmaceutical Company: A manufacturer of pharmaceuticals such as Merck Company competes primarily on the basis of differentiation.

Cost management is used to assist the company in managing the costs of developing new drugs. The process of researching, developing, testing, and introducing new drugs is a very long and costly one. The life cycle of a drug will depend on the nature of patent protection, if any, and the availability of competing products. Life cycle costing can be used to manage the costs of the drug over its entire life cycle.

Critical success factors are likely to be research and development accomplishment innovation , effective advertising, excellent results in clinical trials and reports, and recognition by key medical staff and institutions. The differentiation might be the nature of the programs offered, religious affiliation, location, or some other attractive feature of the college.

Cost leadership is not likely to be important, since colleges do not tend to compete directly on price tuition and fees , though there is a certain range of prices within which all colleges must compete. Thus cost management is important primarily to facilitate the strategic objective of differentiation, by providing a basis for analyzing the best methods to attain and retain the differentiation.

Also, cost management is used to control expenses, so that the college can be profitable at the prices given in the marketplace. Can Dana compete as effectively as a differentiator as it can as a cost-leader? The change has required a change in operations, to accommodate the smaller batches and greater number of features added to the product, as noted in the case. Can the plant be re- oriented to small batch production quickly and efficiently, so that Dana can compete effectively on cost and quality in the new markets?

Has Dana done a careful strategic analysis of the new competitors in the new markets? How is competition in these new markets likely to change over the coming months? Identify activities which might be more cheaply and efficiently done outside the company; for example, the coating process which is now occasionally outsourced might be effectively outsourced to a greater extent or entirely.

For strategic reasons, then, Dana should retain the filling process entirely within its direct control. For each activity at each step of the value chain, determine the outside price for the activity, and use this as a benchmark for identifying activities which need improvement. This should reveal competitive weaknesses and strengths, and perhaps opportunities for improvement. Use the value chain to evaluate vendor relationships; are any suppliers causing internal processing problems because of quality problems or late delivery, etc.?

It is likely that the firm will have to consider adding new production equipment, which will enable it to better handle the increased product complexity and variety. Are products being properly costed; do the more complex products bear the appropriate cost of their complexity? For example, if adding multiple colors to packaging material is very costly to manufacture, then the pricing should be higher to recapture these costs.

Chapter 02 - Implementing Strategy: The Value Chain, the Balanced Scorecard, and the Strategy Map continued -3 Identify those customers for which the cost of service and delivery is unusually high due to the care with which the material must be handled or to the weight, or distance, etc. Make sure that these costs are recaptured in the pricing of the products, or alternatively, the firm might seek more profitable customers.

In particular, the seven categories could be considered an expanded balanced scorecard. As for the BSC, the Program focuses on the perspectives of customer, process, financial results, and workforce; the Baldrige program includes the additional perspectives: measurement and analysis, leadership, and strategic planning.

By examining its own performance in these areas, and by showing how it measures progress in these areas, the organization is doing something very much like a balanced scorecard. The following data is for July 25, and August 11, , for companies in the listed sectors of the industry. All of the sectors in the industry value chain are very capital intensive — it requires a lot of investment to enter and stay in the business.

This is particularly true for the integrated firms, and for those in the pipeline and refining and marketing sectors. There is also a lot of risk involved in some of these sectors, particularly the drilling and exploration sector.

Most of the sectors therefore must carefully manage capacity, as crude oil prices and consumer demand fluctuate.

Most students will be familiar with the Deepwater Horizon oil spill and its consequences. The purpose of the question is to identify operating risks in the industry all sectors and to discuss the potential role of the value chain in the analysis of the tragedy.

There is also an opportunity to have a class discussion of the sustainability issues involved in the case; Background: the oil spill of the Deepwater Horizon drilling rig in the Gulf of Mexico on April 20, caused an enormous financial and environmental catastrophe for the industry and for the Gulf Coast region — the largest oil spill in U. Role of the Value Chain: three companies in three different sectors of the industry were involved.

One company from the integrated sector, BP, leased the drilling rig from its owner, Transocean, a company in the drilling and exploration sector. A third company, Cameron International, in the equipment and services sector, produced that blowout preventer that failed to prevent the spill.

An understanding of the complex operations of the drilling rig, using the value chain approach, can help to understand the different roles and responsibilities of the companies involved. Chapter 02 - Implementing Strategy: The Value Chain, the Balanced Scorecard, and the Strategy Map continued -3 In recent years, as the amount of oil transported by railroad cars has increased dramatically, the number and severity of oil rail car accidents has also increased.

Railroad executives, oil company executives, and transportation officials are working to make these transports safer. The rapid growth in oil rail traffic has meant that the industry standards have not caught up with the current needs. What do his customers want? For this type of service as for many types of personal services: personal trainers, hair stylist, etc it is likely to be the quality of training as a priority, and the cost of the training has to be in line with competitors, but not the primary competitive advantage.

This would suggest differentiation should be his strategy, and the pricing should not be a key issue. Rather the focus on selection locations should be the attractiveness and accessibility of the locations to his targeted customer groups.

The indicators seem to reflect pretty well what George is after, growth based on customer service. By watching his sales numbers, and the performance of his teachers, he is likely to build the priorities that are important to his business. Some refinement is possible. These indicators can be linked more closely to his strategy by gathering the sales numbers for each location so that the productivity of the different locations can be compared, to facilitate the choice of future locations and evaluate the closing of current locations.

Also, the sales data might be gathered by type of course, for the same reason as above. Students are likely to have additional suggestions for measures that would be appropriate for a fast growing company. Clearly the customer and human resources perspectives would be important to George, as well as the financial perspective. The operations perspective might be useful as well, to track operating costs, traffic or other factors in the vicinity of each location that help or hurt enrollments or customer service, and the like.

A key point to be made in the discussion is that a food ingredients company, of the type described though with limited information is likely to be a cost leader. The products are commodities for the most part. Some students will observe that certain types of food, or certain restaurants, etc. However, the BSC shown in this problem seems to best describe a cost leadership type of company.

Note the emphasis on growth, an indication of a commodity company that must emphasize volume for profitability. Perhaps, on the basis of reducing costs, Sheldon should choose to continue to purchase the components and to outsource the marketing, service and distribution function.

However, Sheldon also needs to consider its strategic competitive position. If its customers rely upon Sheldon primarily for its service and reliability, then the contracting-out of the marketing, distribution, and service functions could be unwise. Moreover, the decision to continue to purchase the parts should also consider the possibility that by manufacturing the parts, Sheldon could significantly improve the reliability and quality of the product.

In this program the firm provides a customer service that is unique in the industry, and potentially an important way to attract new customers. Moreover, the program can be an important new source of income for Harley-Davidson. As new riders, and perhaps some of the veterans, find they can improve their cycling skills, the program could become a popular and a significant source of new income for the firm.

The program involves both a design approach to develop a product for women, and also a customer service effort involving the magazine and other programs directed to increase the interest of women in the product. Both programs fit the HD strategy of broadening its customer base beyond the loyal but dwindling HD customer base.

Another aspect of value chain for HD is its financing unit. As for many manufacturers, including the auto companies, General Electric, and the large software firms such as Oracle, Harley-Davidson has a finance unit that finances the sale of its motorcycles for many of its customers. In the summer of Buell partnered with the Indian company, Hero MotorCorp, to design low-cost bikes for the Indian market where price and durability are key.

Some of these new Hero bikes will be sold in the U. Buell should then be able to sell its high-end brand and also a less expensive bike in the same store. In a class discussion of the question, I would carefully distinguish the fast-food restaurant which may or may not be a cost leader from a cost leader type of restaurant. This is particularly true for consumers who have been hardest hit by the recession. QSVC was probably one of the first applications of the concept of the balanced scorecard — to identify critical success factors by customer, operations, financial, and human resources, and to plan, measure and reward on the achievement of these critical success factors.

The reverse is true when the foreign currency gains versus the dollar. A manager would consider how to improve quality and reduce cost throughout the value chain, perhaps by resourcing the manufacturing to reduce shipping costs or reducing in-store selling costs. Another approach might be to add cost and add value through a redesign of the jean. For example, Levi Strauss has developed a jean that requires much less water to produce.

Called the Waste-Less jean, this product has a much reduced environmental impact relative to other jeans. Note the Real World Focus item regarding sustainability at Patagona in the text of the chapter. The role of the value chain is to provide a basis for identifying where in the life cycle of the product it might be possible to reduce cost, increase value, or become more competitive. It is pretty clear from the example that the downstream activities of shipping and sales together generate the greatest cost.

Do they also generate the greatest value? Chapter 02 - Implementing Strategy: The Value Chain, the Balanced Scorecard, and the Strategy Map Value Chain: Multiple Industries 20 min An example for the boating industry is shown below, and is based upon the illustration in the text of this problem. The example in the text refers to the auto industry, while the example here refers to the boating industry. This is a short example, and other variations would be acceptable. Emphasize the importance of both speed and comprehensive analysis in this process.

Speed is necessary to compete effectively for the loan with other financial institutions, and is desirable for the auto dealer, a related party in the transaction. Also, the comprehensive analysis is necessary to avoid the risk of loan default and therefore loan losses in the coming months and years; make sure the applicant is credit worthy. Evaluate credit Determine whether the credit score determined in the above step meets the criteria for granting a loan of the type and terms number of years, amount of down payment,… requested by the borrower Respond to the If credit is OK, inform the applicant and begin the process of applicant disbursing the loan amount and creating the loan documents; If credit is not OK, inform the applicant and indicate what is lacking; encourage the applicant to reapply when conditions are changed, if appropriate.

For through February , many Asian currencies have been generally stable relative to the U. The Chinese yuan was slowly appreciating relative to the dollar during the period, but has been stable since The New Zealand and Australian currencies were also increasing in value relative to the dollar in but decreasing relative to the dollar in Stable exchange rates are favorable for manufacturers such as General Motors, making it simpler to manage its global sales and product sourcing operations.

It also removes the uncertainty about exchange rate fluctuations that might have a damaging effect on consumer confidence in these countries. However, the euro began to fall against the dollar since August ; in March the euro is at the lowest level versus the dollar for many years, A fall in the dollar against the Euro helps U.

A retailer such as Walmart benefits potentially in two ways: 1 sales in Euro countries are converted to U. For Walmart there is the trade-off between the low-cost U. The overall effect on Walmart might be a shift in sources of supply and an increase in transportation costs. The reverse is true of course when the euro falls relative to the dollar as it did in late and early These relatively stable exchange rates support, in part, the strong trade relationships among these three countries.

Ford Motor Company benefits through its ability to purchase parts and components for its vehicle from low-cost suppliers in Mexico, and to sell its products throughout the region under the terms of the NAFTA agreement. The down-side for U. A debate about the benefits and costs of free trade is beyond the scope of this question, but the instructor can touch on some of the issues that are involved, and the role that currency fluctuations can play.

For example, a falling dollar relative to these currencies would make the decision to outsource parts production to these countries less attractive for a U. While not addressed in the question, the instructor might note that some key South American countries, including Brazil, Argentina, and Venezuela, have had a significant decline in the value of their currencies in the period. These currency problems lead to financial instability and to shrinking economies, as investors retreat.

Disruptive innovation changes completely the nature of the market or business. Examples include the iPhone or iPad. Sustaining innovation involves significant improvements in existing products and services.

Sustaining innovation could involve added features, improved quality, lower cost, etc. The five value chain activities mentioned in the article are: a. Market analysis b. Product development and design c. Sales and marketing d. Procurement, production and distribution e. After-sale customer service The five activities are broadly representative of many organizations, especially manufacturers.

While not mentioned in the article, strategy plays a key role in the review of the activities for opportunities for innovation. For example, a company that succeeds on differentiation will likely spend more effort on innovation in the market analysis and product development activities. In contrast, a firm that succeeds on cost leadership will likely spend more effort to innovate in the operations areas — procurement, production, and distribution.

Innovation in the market analysis activity can be attained by surveying customers to determine how they are using the product or service, what features or services they value or do not value, etc. It is the information the manager needs to implement the strategy of the firm or not-for-profit organization -- both financial information about costs and revenues and relevant non-financial information about productivity, quality, and other key success factors for the firm.

Typically, cost management is the responsibility of the Chief Financial Officer CFO who often delegates much of this responsibility to the Controller. In the public sector, the Cost Accounting Standards Board CASB sets cost accounting standards for those doing business with the federal government, especially defense contractors.

The IMA has magazines, newsletters, research reports, management accounting practice reports, professional development seminars, and monthly technical meetings that serve the broad purpose of providing continuing educational opportunities for management accountants. In Canada, the Society of Management Accountants provides a similar role.

Similar organizations are present in most other countries around the world. Because of the nature of its membership, the FEI tends to focus on management and operational control issues, and less on the product costing, planning, and decision-making functions.

The Certificate in Management Accounting CMA is the most relevant certification program for management accountants since it focuses on the types of skills that are most in demand for management. Other relevant certificates The four functions of management are: 1.

Strategic Management -- information is needed by management to make sound strategic decisions regarding choice of products, manufacturing methods, marketing techniques and channels, and other long term issues. Planning and Decision Making -- information is needed to support recurring decisions regarding replacement of equipment, managing cash flow, budgeting raw materials purchases, scheduling production, and pricing. Management and Operational Control -- information is needed to provide a fair and effective basis for identifying inefficient operations, and to reward and support the most effective managers.

Preparation of Financial Statements -- information is needed to provide accurate accounting for inventory and other assets, in compliance with reporting requirements, for the preparation of financial reports and for use in the three other management functions.

Strategic management is the most important management function since it most directly relates to the overall success of the firm. In strategic management, top managers determine how the firm is to compete and what specific goals it must set and achieve to be successful. The determination of these strategies and goals drives all other activities in the firm. Merchandising firms purchase goods for resale. Merchandisers that sell to other merchandisers are called wholesalers, while those selling directly to consumers are called retailers.

Examples of merchandising firms include the large retailers, such as Sears, Walmart, and Target. Merchandisers use cost management information to control stocking, distribution, and customer service. Manufacturing firms use raw materials, labor, and manufacturing facilities and equipment to produce products. These products are sold to merchandising firms or to other manufacturers as raw materials for additional products.

These firms use cost management information to control production costs. Service firms provide a service to customers that offers convenience, freedom, safety, or comfort. Common services include transportation, financial services banking, insurance, accounting , personal services physical training, hair styling , medical services, and legal services.

These firms use cost management information to identify profitable services and to control costs incurred in providing services. Governmental and not-for-profit organizations provide services, much like the firms in service industries.

However, the service provided by these organizations is such that there is often no direct relationship between the amount paid and the services provided. Instead, both the nature of the services to be provided and the customers who receive the services are determined by government or.

These organizations use cost management information to determine and control the costs of the services they provide. The answers here can vary from large manufacturers such as Boeing to small retail stores. Again, if the students have a hard time, the instructor might ask them to think of firms close to their homes, or to think of firms in a given industry, etc.

Firms such as Amazon. Other firms such as Walmart use the Internet to achieve cost advantage by using Internet based systems for transactions processing, production scheduling, purchasing, employee recruiting, etc. The management accountant is a full business partner with management in Stage 4 of cost system development.

Increased global competition, which means an increasingly competitive environment for all firms and thus the need for cost management information to become more competitive; the need for competitive non-financial information in addition to financial information in cost management reports; 2. Lean manufacturing, in which companies reduce costs by using flexible manufacturing methods, statistical quality control, and many of the techniques developed by Japanese manufacturers; lean manufacturers adopt lean accounting to measure and sustain the improvements made from lean manufacturing.

Use of information technology; cost management information is used to facilitate the introduction of new manufacturing and product technologies e. A focus on the customer, which requires cost management reports to include critical information about customer satisfaction, changing customer preferences, etc. Changes in the social, political, and cultural environment of business, which requires an expansion of cost management reporting to include critical success factors related to the expectations of those beyond the ownership of the firm including employees, local government officials, and community leaders.

Low volume, short production run, focus on reducing inventory levels and other non-value-added activities and costs. Robotics, flexible manufacturing systems, integrated technology applications connected by network. Network-based organization forms; teamwork focus -employee has more responsibility and control; coaching rather than command and control.

Short term: short term performance measures and compensation; concern for sustaining stock price; short tenure and high mobility of top managers.

Long term; focus on critical success factors, commitment to the long term success of the firm, including adding shareholder value. The Strategy Map is a method, based on the balanced scorecard, which links the four perspectives in a cause-and-effect diagram.

Value-Chain Analysis is a tool that helps the firm identify the specific steps required to provide a product or service. Activity-based Costing and Management: Activity-based costing is used to improve the tracing of manufacturing costs to products and therefore the accuracy of product costs.

Business Analytics is an approach to strategy implementation in which the management accountant uses data to understand and analyze business performance. Target Costing is a management method that determines the desired cost for a product upon the basis of a given competitive price, such that the product will earn a desired profit. Life-Cycle Costing is a management method used to monitor the costs of a product throughout its life cycle. Business Process Improvement is a management technique in which managers and workers commit to a program of continuous improvement in quality and other critical success factors.

The Theory of Constraints is a strategic technique to help firms effectively improve the rate at which raw materials are converted to finished product. Some will argue that it is a cost-leader because the prices in fast food restaurants are typically low. I ask them to focus on what brings in the customer: Is it price or some quality of feature? Then many of the students will say that for the most part fast food restaurants are differentiators. This question is set to get a positive response and that is usually what I get.

Then I try to spend some time getting some examples of why a strong ethical climate would be beneficial, and note the increasing importance of an ethical climate since the Sarbanes-Oxley Act.

Like most beverage companies, there is a strong differentiation. Refer the students to the information in Problem which shows Coke as having one of the highest brand values of any company.

Ask the class if they can come up with an example of a cost leader beverage, and some will mention low priced brands of cola or beer. It is interesting to note that as many See cocacolacompany. A commodity is a product or service that is difficult to differentiate from competitors; gasoline and paper products are some examples.

You can ask the class to provide additional examples. The crucial point for a commodity is whether there is any reason you would pay more for this item? As such, commodities are natural cost leadership products or services. Most students will argue that they chose their bank because of service and location, thus differentiation. Others will say the rates are better, and then perhaps cost leadership. It is useful to distinguish the banking needs of say, a student, versus a small business like a car dealership which will rely more heavily on a variety of customer services and will likely see banks as more differentiated entities.

Smaller banks, in particular, focus on customer service to attract and retain customers. The main point of the question is that the cost leadership or differentiation classification applies across different types of firms in different industries. There are some industries particularly those with commodities which tend to be characterized by cost leaders and others e.

Other industries may have a mix of different types of competitors. I ask them to consider the automobile industry and to identify cost leaders and differentiators. Consider computers as an example. It is also possible that a cost leadership firm could shift to differentiation. That could happen for example when the frim acquires or develops a patent that provides the firm access to a new market in which the patent provides a differentiated advantage.

The steps in executing a strategic plan are considered in chapter 2. Management accounting is the process of gathering, reporting, and analyzing information for management decision making b. Management accounting is a profession that involves preparation and analysis of cost information, budgeting, performance measurement and analysis, to assist managers in decision making c.

Business events, data, information, analysis, decisions Business events, data, analysis, information, decisions Business events, information, analysis, knowledge, decisions Business events, data, information, knowledge, decisions.

Answer d Learning Objective: Feedback: Business events, data, information, knowledge, and decisions is the correct sequence, as used by the IMA in the definition of management accounting. Management accounting, as defined by the IMA, uses the expertise of the management accountant to a. Improve quality and reduce cost b.

Implement a strategy of cost leadership or differentiation c. Implement a strategy of customer value and shareholder value d. Answer b is the only answer that fits the definition of management accounting and of strategy.

The management accountants in an organization probably report directly to the: a. Feedback: While answers a, b, and d are competitive features for any company, the key competitive success factor for cost leadership companies like Walmart, Costco, and Dollar General are low cost and low prices.

This means that cost managers are striving for this type of cost management system: a. Basic transaction reporting systems b. A system that focuses on reliable external financial reports c. A system that tracks key operating data and develops accurate cost information d. Stage 4, integral strategically relevant information, is the goal.

A management method in which managers and employees commit to a process of continuous improvement is best described as: a. Answer: b Learning Objective: Feedback: Answers a , c , and d are incorrect because: total quality management focuses on meeting customer expectations; lean accounting supports lean manufacturing, a method that uses value streams and a focus on inventory reduction and increasing the speed of manufacturing operations. Like lean manufacturing, the theory of constraints focuses on the speed of the flow of product through the manufacturing process.

Business process improvement is the correct answer as it is a management method in which managers and workers commit to a process of continuous improvement. To determine whether a particular action is professionally ethical or not, using the Institute of Management Accountants Statement of Ethical Professional Practice, it is necessary to know: a.

Whether the act is legal in your jurisdiction The intent and the business context of the act The amount of the fraud or theft that is involved Whether the management accountant is certified or not.

Answer: b Learning Objective: Feedback: b is correct. Firms that want to grow quickly in the global marketplace often employ the cost leadership strategy because: a. This produces favorable customs rates and import duties b. Manufacturers around the world adopt lean manufacturing methods to bring their costs down c. This allows them to employ and benefit from enterprise management systems d. There are relatively few product variations across different countries Answer: b Learning Objective: , Feedback: Answer b is correct.

The strategy map can be compared to the balanced scorecard BSC in that: a. The strategy map is a subset of the BSC b. The strategy map deals with the strategy component of the BSC c.

The strategy map provides a guide to implementing the BSC by linking the critical success factors d. The IMA ethical standard that requires the management accountant to act with integrity: a. Requires the management accountant to mitigate conflicts of interest b. Is necessary to ensure that the management accountant does not violate confidentiality Answer: a Learning Objective: Feedback: The three aspects of integrity in the IMA statement are: 1.

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