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Management accounting
a.
b.
c.
d.
e.
2.
3.
Page 1
4.
5.
Control includes
a.
b.
c.
d.
e.
6.
7.
D, B, E, A, C.
E, D, A, B, C.
C, A, E, B, D.
A, E, B, D, C.
none of the above.
Place the four business functions in the order they appear along the value chain:
A = Customer service
B = Design
C = Distribution
D = Production
a.
b.
c.
d.
ABDC
ACDB
BDCA
BADC
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8.
9.
10.
Wages of the counter help who give customers the food they order.
a.
b.
c.
d.
e.
f.
11.
Cost of the costume for the King on the Burger King television commercials.
a.
b.
c.
d.
e.
f.
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12.
13.
14.
Salaries of the food specialists who create new sandwiches for the restaurant chain.
a.
b.
c.
d.
e.
f.
16.
15.
Cost of to-go bags requested by customers who could not finish their meals in the
restaurant.
a.
b.
c.
d.
e.
f.
Section B: Questions/Problems
Note to students: The assigned questions/problems are based on Horngren, CT, Datar, SM
& Rajan, M. (2015). Cost Accounting: A Managerial Emphasis. Global Edition, 15th Edition.
Prentice Hall: Upper Saddle River.
Chapter
Topic
Assigned Questions /
Problems
1-9; 1-21
1-9
Planning decisions focus on selecting organization goals and strategies, predicting
results under various alternative ways of achieving those goals, deciding how to attain the
desired goals, and communicating the goals and how to attain them to the entire organization.
Control decisions focus on taking actions that implement the planning decisions,
deciding how to evaluate performance, and providing feedback and learning to help future
decision making.
1-21
Action
a.
b.
c.
d.
e.
Decision
Planning
Control
Control
Planning
Planning
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