Horngren’s Cost Accounting A Managerial Emphasis 17th Global Edition by Srikant M. Datar solution ma
1-17 (15 min.) Value chain and classification of costs, computer company.
| Cost Item | Value Chain Business Function | |
| a. b. c. d. e. f. g. h. |
Production Distribution Design of products and processes Research and development Customer service or marketing Design of products and processes (or research and development) Marketing Production |
|
1-18 (15 min.) Value chain and classification of costs, pharmaceutical company.
| Cost Item | Value Chain Business Function | |
| a. b. c. d. e. f. g. h. |
Marketing Design of products and processes Customer service Research and development Marketing Production Marketing Distribution |
|
- (15 min.) Value chain and classification of costs, fast-food restaurant.
| Cost Item | Value Chain Business Function | |
| a. b. c. d. e. f. g. h. |
Production Distribution Production Production Marketing Marketing Design of products and processes (or research and development) Customer service |
|
1-20 (10 min.) Key success factors.
| Change in Operations/ Management Accounting |
Key Success Factor | |
| a. b. c. d. e. |
Innovation Cost and efficiency and quality Time and cost and efficiency Innovation, sustainability, and cost and efficiency Cost and efficiency |
1-21 (10 min.) Key success factors.
| Change in Operations/ Management Accounting |
Key Success Factor | |
| a. b. c. d. e. |
Cost and efficiency, quality, and sustainability Cost and efficiency, time Cost and efficiency Efficiency, time and quality Innovation, cost and efficiency, and quality |
1-22 (10–15 min.) Planning and control decisions.
| Action | Decision | |
| a. b. c. d. e. |
Planning Control Control Planning Planning |
|
1-23 (10–15 min.) Planning and control decisions.
| Action | Decision
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