costmangementaccountingandcontrol解答手冊(cè)第一章-預(yù)覽頁(yè)
【正文】 ll, the functionality of the calculator is affected by the quality and reliability of its ponents.2. William’s department is producing a lowquality ponent. One out of every 100 units is a high defect rate and is causing a lot of rework. Being sensitive would require a dramatic reduction in the defect rate. A reduction in the defect rate would decrease cycle time, lower the rework rate, and decrease costs. This creates the potential to increase value for external customers and makes the life of internal customers much easier.3. Cost management can provide information concerning quality—both financial and nonfinancial. Defect rates can be tracked over time. Rework costs attributable to defective ponents from William’s department can be measured and tracked over time. Cycle time reductions due to improved quality can be measured and reported. Product cost reductions attributable to improved quality can be reported.41–3Companies have set up customer service telephone lines as a necessary part of doing business. A mailorder business will find that many customers prefer to order merchandise over the phone rather than filling out an order form, finding a stamp, and mailing it. Software panies find it necessary to have help lines available to customers who may not be as technically sophisticated as a puter programmer. Many of these customer service telephone lines are tollfree. Costs include:Direct costs:The investment in office space and office furniture for the customer service representatives.The investment in telephones and queuing equipment.The monthly cost of the phone service and the 1–800–number.The salaries of the customer service representatives.Indirect costs:Cost of lost sales to petitors who do have this service if the pany chooses not to provide it.Lost sales (no repeat orders) from frustrated customers who have difficulty dialing in (overloaded lines) and who must remain on hold for an inordinate amount of time.Lower marketing costs in the long run as satisfied current customers purchase additional items.1–4The manager is clearly considering uhical behaviors, especially the decisions associated with reducing maintenance and promotional salaries. Extending asset life for depreciation has less clear ethical implications. Reducing maintenance may not hurt much in the short run but will have longrun negative financial consequences. Furthermore, the decision for promotions has been made with a given set of financial expectations, and reducing the salary increases by 50% for deserving employees is obviously unfair to them. Although the manager is not a cost or management accountant, he is violating the ethical standard that requires “abstain from engaging in or supporting any activity that might discredit the profession.” (III3).51–4 ConcludedThe reduction in promotional salary increases is particularly egregious in that he is reducing the salaries of others so that he may benefit. In effect, he is stealing from his subordinates. The reduction in maintenance budget is also a form of stealing—robbing future service potential to produce a current personal benefit.An ethical dilemma does exist if the manager carries through with his plans. The dilemma exists because the manager wants to manipulate earnings to achieve personal financial gain. A pany code of ethics and pliance monitoring is one remendation. An internal audit could be used to detect and deter such questionable behavior. Furthermore, a pany policy requiring managers to justify any expenditure reductions in writing to both the employees and higher management could discourage behavior like the manager’s. The best control, however, is hiring managers with the integrity to do the right thing even when faced with the opportunity to cheat or steal.1–51. The controller wants a written record of spoiled material in order to more closely control it. From a behavioral perspective, the formal record keeping of spoilage will make it seem more important to individuals on the factory floor. If the pany has a total quality management program in effect, keeping track of spoilage can make it easier to note trends and ensure that spoilage is being reduced over time. Additionally, the formal reporting of spoilage may make it easier to pinpoint the areas in which spoilage occurs and may enable management to improve the system to eliminate spoilage. Employees should be made aware that the purpose of tracking spoilage is to eliminate it, not to fix blame.Besides, everybody doesn’t know what the spoilage rate is. Some people think it is high。 a performance report triggered the investigation that led to corrective action. d. Planning。 cost information for a keepordrop decision is needed.7h. Continuous improve
電大資料相關(guān)推薦
鄂ICP備17016276號(hào)-1