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Unit 4 Discussion part 1
In your Learning Activity, you examined the Job Order Costing System from Chapter 20. Now you will look at the differences between Job Order Cost Systems and Process Cost Systems (Chapter 21).
- Explain the differences between a Job Order Cost System and a Process Cost System in your own words. Remember to use critical thinking (beyond the obvious) in your response.
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Unit 4 Discussion part 2
Assume that you manage the manufacturing operations for the custom order division of a company that makes fine jewelry. The company’s raw materials consist mainly of gold (10 karat and 14 karat) precious stones, and semiprecious stones.
Describe what manufacturing information would be important to track. Please make sure to report the accounting documents used to gather and report this information.
Unit 5 Discussion
Go to problem P22-3A here. See “Do it” example for information on break even analysis (also found in the Digital Book under Course home on page 1026).
- Compute the breakeven point for fiscal year 2012
- Compute the breakeven point for each alternative course of action.
- What course of action do you recommend and why?
Unit 6 Discussion
In your everyday life, budgeting is a best practice in order to keep living expenses and savings within your financial means. In many instances, personal budgeting is as important as budgets prepared by companies. Why? Remember that companies exist because people buy their products.
In this Discussion, you will calculate a personal budget and then relate personal budgeting to management budgeting at companies.
In preparation for your Discussion posting, go to the Kaplan Library and research “personal budgets.” Find at least one article on personal budgeting. Include information from the article in your posting reply. You must also include a citation and reference in APA style.
Please respond to the Discussion Checklist using the information from the personal budget you calculate using the criteria provided in the Personal Budget Criteria document here. Take time to review your classmates’ responses and to provide your feedback.
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Checklist:
- What surprised you, if anything, in the budget(s) that you prepared?
- What process did you use in making your personal budget?
- What changes, if any, would you make in the personal activities that are under your control, based on the budget(s) that you prepared?
- Budgeting can be an important management tool if implemented properly. Please identify several positive results when budgets are used properly.
- Since budgets affect people, identify several negative aspects if budgets are not implemented properly.
Unit 7 Discussion
Centralized or Decentralized? View the resources here before answering the questions below.
- Characterize businesses that you have previously worked for or currently work for as centralized or decentralized, more vertical (taller) or flatter. How did you make this determination? What impact would this have on the three types of company responsibility centers?
- If you were to structure your own company would it be centralized or decentralized, taller or flatter and why? What are the benefits or drawbacks to the type of business you would own and explain whether you would use flexible or static budgeting and why?
Unit 8 Discussion Part 1
Under what circumstances, if any, can the responsibility for each variance be placed on a) the purchasing department, and b) the production department?
Research and discuss the nature of each perspective used in the balanced scorecard and how those perspectives are linked.
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Unit 8 Part 2
What non-financial measures might be used in the balanced scorecard approach to evaluate performance in one of the following industries (your choice) and how might management keep track of these measures?
- Food and beverage industry
- Music and publishing
- Entertainment
- Advertising/promotion
Unit 9 Discussion Part 1
Approval Process
Imagine you are the CFO of a Fortune© 500 company.
- Describe to your classmates the process your company would use in approving the capital expenditure budget. Remember that companies try to minimize expenditures.
- What evidence would you submit to top management to support your request for requested expenditures the company needs?
Unit 9 Part 2
Challenges
What would you consider the most challenging or difficult aspect of the capital expenditure process and why (for example, when the company embarks on changing its current accounting information systems to an ERP system)?
Unit 10 Discussion
The objective of this course was to emphasize the way in which managerial accounting information could be used to aid management.
- Discuss at least 3 ways in which you as a manager would utilize accounting techniques learned in this course.
- Reflect on the various topics covered in each chapter. What technical skill(s) would you want in a perspective employee you were going to hire as a managerial accountant?
- Examine your resume closely from a hiring manager’s point of view. What managerial skill did you learn from this class that you could add to your resume? Describe the skill.
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