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BUS 630 Entire Course Managerial Accounting – New

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BUS 630 Week 1

BUS 630 Week 1 Assignment Case 2B Mendel Paper Company

BUS 630 Week 1 DQ 1 Ethics in Cost Control

BUS 630 Week 1 DQ 2 Fixed and Variable costs

Ethics in Cost Control. (Exercise 1-9) Zoya Arbiser, regional manager of Gold Medal Sports Shops, is reviewing the results of 15 stores in her region. Store managers are moved annually. Each store manager’s income is very dependent on the direct contribution margin of that store. For the past year, Store 9 has been managed by a person who has operated several other profitable stores in recent years and is about to be promoted to a larger store. Zoya notices several items that bother her.

Store 9 has almost no personnel training expenses relative to other stores.

Store 9 has stopped participating in numerous community events that gave the store significant visibility but did incur substantial expenses.

Store 6, where this store manager worked the prior year, has had a severe drop in profits due to higher operating expenses.

The advertising budget was spent almost entirely in the first four months of the year, with almost nothing spent in the last several months.

Discuss a possible negative managerial scenario that the regional manager may be sensing. Might the manager of Store 9 be an exceptional manager? What are the ethical implications of the scenario? What is the regional manager’s ethical responsibility in this scenario? Explain and support your position with evidence from the text. Your initial post should be 200 to 250 words.

Fixed and Variable Costs. (Chapter 1 Discussion Question 9(a)) Controller, Judy Koch, in a recent speech said, “I rarely see a real variable cost or a truly fixed cost.” What did she mean? Include in your response an explanation of the difference in behavior of variable and fixed cost, including an example to illustrate your explanation. Your initial post should be 200 to 250 words.

Mendel Paper Company. Complete Case 2B (Mendel Paper Company) in Chapter 2.

In this case, you are provided information regarding selling prices and costs of several products offered by Mendel Paper Company. In addition, management has concerns about sales mix and rising costs. Address the questions (1-5) at the end of the case. Based on the case questions, you are required to provide a three to five double-spaced written report addressing management’s concerns. The written report should be properly formatted according to APA guidelines and demonstrate research and critical thinking skills. Conclusions and recommendations should be supported by at least 2 scholarly sources from the Ashford Library or other external sources, excluding the textbook.

For Questions 1 through 4, you will need to complete several calculations – be sure to label and clearly identify your work to demonstrate your understanding of the concept even if you arrive at the incorrect answer. The calculations should be included as part of your analysis and written report required for submission.

For Question 5, fully address management’s concerns as part of your written analysis using the new or the previous calculations to support your recommendation/explanation. As part of your written analysis, include how management might use these calculations to make decisions. The written analysis should be supported by at least 2 scholarly sources, excluding the textbook.

Week 1 Written Assignment should:

Demonstrate graduate level work including appropriate research and critical thinking skills.

Be presented as a written analysis (not a question/answer format)

Incorporate case questions into the overall analysis.

Follow APA formatting guidelines including title page, reference page and in-text citations

Consists of three to five double-spaced pages of content

Provide at least 2 scholarly sources, excluding the textbook.

BUS 630 Week 2

BUS 620 Week 2 Assignment Case 3A Auerbach Enterprises

BUS 630 Week 2 DQ 1 Product costs

BUS 630 Week 2 DQ 2 Job Order Costing vs. Proess Costing

Product Costs. In Chapter 3, you were introduced to three types of costs associated with a manufactured product – direct materials, direct labor, and manufacturing overhead. Explain how these costs are associated with the manufactured product. Why are some of these costs allocated to the product through costing methods such as job order costing or process costing?

As part of your response, be sure to provide a specific example of a company’s manufacturing costs. Your initial post should be 200-250 words and your example should be properly cited according to APA as outlined in the Ashford Writing Center.

Job Order Costing vs. Process Costing. Explain the similarities and differences between job order costing and process costing. In your explanation, provide examples of when job order costing and process costing would be most appropriate. Your initial post should be 200 to 250 words.

Auerbach Enterprises. Complete Case 3A (Auerbach Enterprises) in Chapter 3.

Auerbach Enterprises manufactures air conditioners for automobiles and trucks manufactured throughout

North America. The company designs its products with flexibility to accommodate many makes and models of

automobiles and trucks. The company’s two main products are MaxiFlow and Alaska. MaxiFlow uses a few

complex fabricated parts, but these have been found easy to assemble and test. On the other hand, Alaska uses

many standard parts but has a complex assembly and testing process. MaxiFlow requires direct materials costs

which total $135 per unit, while Alaska’s direct materials requirements total $110 per unit. Direct labor costs per

unit are $75 for MaxiFlow and $95 for Alaska.

Auerbach Enterprises uses machine hours as the cost driver to assign overhead costs to the air conditioners.

The company has used a company-wide predetermined overhead rate in past years, but the new controller,

Bennie Leon, is considering the use of departmental overhead rates beginning with the next year.

The following planning information is available for the next year for each the four manufacturing departments

within the company:

Overhead Machine

Costs Hours

Radiator parts fabrication………….. $ 80,000 10,000

Radiator assembly, weld, and test…. 100,000 20,000

Compressor parts fabrication………. 120,000 5,000

Compressor assembly and test…….. 180,000 45,000

Total $480,000 80,000

Normally, the air conditioners are produced in batch sizes of 20 at a time. A production batch of 20 units requires

the following number of hours in each department:

MaxiFlow Alaska

Radiator parts fabrication……….. 28 16

Radiator assembly, weld, and test……. 30 74

Compressor parts fabrication……… 32 8

Compressor assembly and test……… 26 66

Total 116 164

Required:

1. Compute the departmental overhead rates using machine hours as the cost driver.

2. Compute a company-wide overhead rate using machine hours as the cost driver.

3. Compute the overhead costs per batch of MaxiFlow and Alaska assuming:

(a) The company-wide rate.

(b) The departmental rates.

4. Compute the total costs per unit of MaxiFlow and Alaska assuming:

(a) The company-wide rate.

(b) The departmental rates.

5. Is one product affected more than the other by use of departmental rates rather than a company-wide rate?

Why or why not?

In this case, you are provided the overhead cost data for the Auerbach Enterprises. Management needs advice in determining how to allocate these costs utilizing a job order costing system either department-wide or company-wide. Address Questions 1through 5 located at the end of the case. Based on the case questions, you are required to provide a three to five double-spaced written report addressing management’s concerns and providing recommendations. The written report should be properly formatted according to APA guidelines and demonstrate research and critical thinking skills. Conclusions and recommendations should be supported by at least 2 scholarly sources from the Ashford Library or other external sources, excluding the textbook. For Questions 1 through 4, you will need to complete several calculations. Be sure to label and clearly identify your work to demonstrate your understanding of the concept even if you arrive at the incorrect answer. The calculations should be included as part of your analysis and written recommendations required for submission.

For Question 5, fully address management’s concerns as part of your written analysis and recommendation using the new or the previous calculations to support your recommendation/explanation. The written analysis should be supported by at least 2 scholarly sources, excluding the textbook.

Week 2 Written Assignment should:

Demonstrate graduate level work including appropriate research and critical thinking skills.

Be presented as a written analysis (not a question/answer format).

Incorporate case questions into the overall analysis.

Follow APA formatting guidelines including title page, reference page and in-text citations.

Consists of three to five double-spaced pages of content.

Provide at least 2 scholarly sources, excluding the textbook.

BUS 630 Week 3

BUS 630 Week 3 Assignment Case 5A (Glaser Health Products)

BUS 630 Week 3 DQ 1 Allocating Joint Costs

BUS 630 Week 3 DQ 2 Variable Absorption Costing

Allocating Joint Costs. Describe the three methods used to allocate joint costs. What are the advantages/disadvantages of each allocation method? Which method would you recommend? Why? Support your position with evidence from the text or external sources. Your initial post should be 200-250 words

Variable/Absorption Costing. As you read in Chapter 8, there are arguments (for and against) variable costing and absorption costing. Select one of these costing methods and explore the various arguments. Determine whether you are “for” or “against” this selected method. Provide evidence from the text to support your position. Your initial post should be 200-250 words.

Glaser Health Products. Complete Case 5A (Glaser Health Products) in Chapter 5. Glaser Health Products of Ranier Falls, Georgia, is organized functionally into three divisions: Operations, Sales, and Administrative. Purchasing, receiving, materials and production control, manufacturing, factory personnel, inventory stores, and shipping activities are under the control of the vice-president for operations, George Gottlieb. Advertising, market research, and sales are the responsibility of the vice-president for sales, Jake Bogan. Accounting, budgeting, the firm’s computer center, and general office management are delegated to the corporate controller (Administrative), Charlie Kaplan. The following cost categories are found in the company as a whole:

(a) Depreciation on factory equipment.

(b) Depreciation on office equipment.

(d) Advertising manager’s salary.

(e) Assembly foreman’s salary.

(f) Salespersons’ salaries.

(g) Salespersons’ travel expenses.

(h) Supplies for the Machining Department.

(i) Advertising supplies used.

(j) Electricity for the Assembly Department.

(k) Lost materials (scrap) in a Machining Department.

(l) Direct labor in the Assembly Department.

(m) Supplies for the sales office.

(n) Sales commissions.

(o) Packing supplies.

(p) Cost of hiring new employees.

(q) Payroll fringe benefits for workers in the Shipping Department.

(r) Supplies for Production Scheduling.

(s) Cost of repairing parts improperly manufactured in the Machining Department.

(t) Paint for the Assembly Department.

(u) Heat, light, and power for the factory.

(v) Leasing of computer equipment for the Accounting Department.

Required:

1. Identify each of the costs with the appropriate division: Operations, Sales, Administrative.

2. Identify each of the costs with one of the following:

(a) Unit-level activities. (c) Product-level activities.

(b) Batch-level activities. (d) Facility-level activities.

Organize these classifications by division: Operations, Sales, Administrative.

3. Specify an appropriate cost driver for tracing costs associated with the various levels of activities to

the next cost objective or products, whichever is appropriate.

4. Glaser Health Products is interested in using activity-based costing to identify as many costs as possible

with the products. These costs will be used for planning and control decisions rather than for inventory

valuation. The controller decided that all operation costs will be related to products but only those sales and

administrative costs that are classified as unit-level, batch-level, or product-level costs should be related to

products. Using preliminary stage cost drivers, explain how individual items of costs will be traced to activity

groupings.

5. Using primary stage cost drivers, show how the costs should be related to products.

6. Explain why it is necessary to use preliminary stage and primary stage cost drivers.

In this case, management needs assistance in evaluating and classifying costs identified within Glaser Health Products in order to implement an activity-based costing system. Please address Questions 1 through 6 at the end of the case. Based on the case questions, you are required to provide a two to four double-spaced written report providing management with the necessary guidance in implementing an activity-based costing system. The written report should be properly formatted according to APA guidelines and demonstrate research and critical thinking skills. Explanations and recommendations should be supported by at least 3 scholarly sources from the Ashford Library or other external sources, excluding the textbook.

For Questions 1 through 3, create a chart to classify and identify a cost driver for each of the costs provided in the text. The chart should be included as an appendix to the written report. Explanations of the classifications and identifications within the chart should be included within the written report, supported by references to the appendix.

Questions 4 through 6 should be addressed in fully developed explanations/instructions as part of your written report. The written analysis should be supported by at least 3 scholarly sources, excluding the textbook.

Week 3 Written Assignment should:

Demonstrate graduate level work including appropriate research and critical thinking skills.

Be presented as a written analysis (not a question/answer format).

Incorporate case questions into the overall analysis.

Follow APA formatting guidelines including title page, reference page and in-text citations.

Consists of two to four double-spaced pages of content.

Provide at least 3 scholarly sources, excluding the textbook.

BUS 630 Week 4

BUS 630 Week 4 Journal Budgets and Employee Morale

BUS 630 Week 4 Assignment Case 6B (Chester &Wayne)

BUS 630 Week 4 DQ 1 Budgeting Comments

BUS 630 Week 4 DQ 2 Standard Cost System

Budgeting Comments. (Exercise 6-13 – Revised) Select one of the following quotes from the text to discuss. Clearly state whether you either agree or disagree with the comment and support your opinion with at least one scholarly resource. Include in your response an explanation of the major purposes of budgeting. Your initial post should be 200-250 words.

“One major criticism of budgeting is that it is used as a ‘cost reduction’ tool rather than a ‘cost control’ tool. The objective of the budget is to control costs at an efficient level of operation.”

“There are generally three benefits from allowing employees to participate in developing the budget: (1) Employees tend to accept the budget as their own plan of action. (2) Participation tends to increase morale among employees and toward management. (3) Employee cohesiveness is increased, and productivity will also increase if dictated by the group norm.”

“Even though budgets are quantitative tools, considerable emotion is connected to budgeting. The individual in control often sees the budget as a means of getting things done. People being controlled often have feelings of anxiety because their success and promotion are tied directly to the budget.”

Standard Cost System. Using Chapter 7 of your text as a reference, define a standard cost and explain what constitutes the components of a standard cost. Describe the advantages and disadvantages of a standard cost system and explain under what circumstances a standard cost system is most effective. Your initial post should be 200-250 words.

Chester & Wayne. Complete Case 6B (Chester &Wayne) in Chapter 6 of your text.

In this case, you have been provided financial information about the company in order to create a cash budget. Management is seeking advice or clarification on three main assumptions the company has been operating. Address Questions 1 and 2 at the end of the case. Based on the case questions, you are required to provide a two to four double-spaced written report providing the necessary advice and explanations to management. The written report should be properly formatted according to APA guidelines and demonstrate research and critical thinking skills. Conclusions and recommendations should be supported by at least 2 scholarly sources from the Ashford Library or other external sources, excluding the textbook.

Address Question 1 by using a spreadsheet to prepare the case budget for the fourth quarter. The cash budget should be included as an appendix to the written report and should be referenced in the written report.

Address Question 2 in a fully developed explanation of two to four double spaced pages to present the findings and explain or validate the assumptions stated in item (a) through (c). In addressing Question 2, be sure to use the cash budget prepared in Question 1 as support for your explanation. The written analysis should be supported by at least 2 scholarly sources, excluding the textbook.

Week 4 Written Assignment should:

Demonstrate graduate level work including appropriate research and critical thinking skills.

Be presented as a written analysis (not a question/answer format).

Incorporate case questions into the overall analysis.

Follow APA formatting guidelines including title page, reference page and in-text citations.

Consists of two to four double-spaced pages of content.

Provide at least 2 scholarly sources, excluding the textbook.

BUS 630 Week 5

BUS 630 Week 5 Managerial Accounting Assignment (Middlehurst House )

BUS 630 Week 5 DQ 1 Capital Investment Evaluation

BUS 630 Week 5 DQ 2 Ranking Investment Alternatives

Capital Investment Evaluation. Select one of the capital investment evaluation methods described in Chapter 10 of your text. Fully explain the capital evaluation method’s strengths and weaknesses. Take a position and defend the use of your selected method. Be sure to use at least two scholarly sources to support your position. Your initial post should be 200-250 words.

Ranking Investment Alternatives. (Problem 10-41) Grosvenor Industries has designated $1.2 million for capital investment expenditures during the upcoming year. Its cost of capital is 14 percent. Any unused funds will earn the cost of capital rate. The following investment opportunities along with their required investment and estimated net present values have been identified:

Project Net Investment NPV Project Net Investment NPV

A $200,000 $22,000 F $250,000 $30,000

B 275,000 21,000 G 100,000 7,000

C 150,000 6,000 H 200,000 18,000

D 190,000 (19,000) I 210,000 4,000

E 500,000 40,000 J 250,000 35,000

In your response, complete the following:

1. Rank the projects using the profitability index. Considering the limit on funds available, which projects should be accepted?

2. Using the NPV, which projects should be accepted, considering the limit on funds available?

3. If the available investment funds are reduced to only $1,000,000:

(a) Does the list of accepted projects change from Part 2?

(b) What is the opportunity cost of the eliminated $200,000?

Guided Response:

Review several of your classmates’ postings. Respond to at least two of your classmates by commenting on common responses in the ranking of the projects and by posing a question to challenge their rankings.

Middlehurst House. Complete Case 9A (Middlehurst House) in Chapter 9.

In this case, management is presented with several decision options. For this assignment, you are required to provide a three to five double-spaced written memo evaluating options and providing recommendations. The written memo should be properly formatted according to APA guidelines and demonstrate research and critical thinking skills. Evaluations and recommendations should be supported by at least 4 scholarly sources from the Ashford Library or other external sources, excluding the textbook. In Question 1, evaluate each decision separately in full detail including calculations, as necessary. The evaluation should be included as part of the memo discussion, not a separate component. Evaluations can be included as appendices, exhibits or figures; however must be properly referenced within the written content.

In Question 2, prepare a comprehensive business memo addressing each decision and your recommendation. The memo should be properly formatted as a business memo and formatted according to APA guidelines.

An example of a properly formatted business memo can be found at this link http://owl.english.purdue.edu/owl/resource/590/04/ .

Week 5 Written Assignment should:

Demonstrate graduate level work including appropriate research and critical thinking skills.

Be presented as a business memo (not a question/answer format).

Incorporate case questions into the overall analysis.

Follow APA formatting guidelines including title page, reference page and in-text citations.

Consists of three to five double-spaced pages of content.

Provide at least 4 scholarly sources, excluding the textbook.

BUS 630 Week 6 DQ 1 Evaluating Performance

BUS 630 Week 6 DQ 2 Nonvalue Added Costs in a Doctor’s Office

BUS 630 Week 6 Final Paper Decision Making with Managerial Accounting

Evaluating Performance. When comparing various divisions within a company, describe what problems can arise from evaluating divisions that have different accounting methods, as described in Chapter 11 of your text. Cite three examples of accounting methods that could cause divisions’ profits to differ. Your initial post should be 200-250 words.

Non value-Added Costs in a Doctor’s Office. (Exercise 12-12) Dr. Steve Rosenthal has his own medical practice. He specializes in the treatment of diabetics. His staff consists of a receptionist, two nurses, a lab technician, and a dietitian. As patients enter the outer office, they check in with the receptionist. The patient then waits until called by a nurse. When called, the patient moves from the waiting room to the inner offices. The patient must weigh in and is then assigned a room. The nurse assigning the patient to a room gathers all the personal data for updating the medical records, such as insulin dosage, medication, illnesses since last visit, etc. The nurse also takes an initial blood sample for blood sugar testing and performs a blood pressure test. The patient then waits until the doctor comes in. After the doctor’s conference, the nurse returns to take more blood samples, depending on what is ordered by the doctor. The patient then waits until the dietitian comes to review eating habits and talk about how to improve meal planning and weight control. The patient returns to the receptionist to pay for the office visit and to schedule the next visit.

In your response include the following:

1. Identify the activities in the doctor’s office that fall into process time, inspection time, move time, wait time, and storage time.

2. List the activities in the doctor’s office that are candidates for non value-added activities. Explain why you classify them as non value-added activities.

Guided Response:

Review several of your classmates’ postings and identify some common non value-added activities. Respond to at least two of your classmates and provide recommendations that extend their thinking and inspire reconsideration of the activities listed in the posting.

Focus of the Final Paper

Due to varying business characteristics, the managerial accounting techniques applied in each business may differ. For example, a business in the start-up phase may rely heavily upon budgeting and capital investment techniques; whereas, a business in the mature/maintaining phase may rely heavily upon cost management and quality control. Ultimately, the techniques used by management should assist the business in achieving its short-term and long-term goals through effective decision-making.

For your Final Paper, you will analyze the role of managerial accounting in two parts. Part I will provide a general overview of managerial accounting. Part II will provide examples of how managerial accounting theories and principles are applied in the business world. You may find it helpful to reflect upon your own professional experiences for examples.

Part I (Three to four double-spaced pages)

Present the following:

Definition of managerial accounting

Role of managerial accounting and the management accountant in a business or organization

Ethical issues/concerns for the management accountant

General description of at least three managerial accounting techniques available and their application within a business or organization

Part II (Four to six double-spaced pages)

Select at least three of the five topics identified below:

Cost Management Techniques

Costing Methods

Capital Investment Decision Techniques

Budgeting

Quality Control

For each topic selected present real world examples of the application of managerial accounting techniques within a business or organization. Examples may be gathered from your own professional experiences or from case studies obtained from credible sources (excluding textbook examples explored in previous weeks). Presentation of each example should include how a managerial accounting technique was applied in the business or organization’s decision-making model. Be sure to support your example with calculations when applicable.

#BUS 630 Entire Course Managerial Accounting – New

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