Archives: Solution Manual

ORGANIZATION CHANGE COURSE ASSIGNMENT: Book Review One exercise that can be useful is to ask students to read a book on organization change, do a book review and then hold a “poster session” class so students can see other reviews. […]

4-74. (continued) (i) Setup of Excel Solver: 208 Fundamentals of Cost Accounting Copyright 2020 © McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior written consent of McGraw-Hill Education. 4-74. (continued) (ii) Solution to problem: ©The McGraw-Hill […]

ORGANIZATION CHANGE COURSE ASSIGNMENT: Change Leader Interview One exercise that can be useful is to ask students to identify a manager who has been involved in organization change and to interview the manager on his/her experiences. The instructions for this […]

4-64. Decision Whether to Add or Drop: Agnew Manufacturing. a. The regional market should not be dropped as this market not only covers all the variable costs and separable fixed costs but also gives net market contribution of $390,000 toward […]

5.2 Pre-work assessment (10%) In preparation for our week together, you are asked to submit a 2 page maximum (bullet format appropriate) synopsis of key thoughts/observations you had when reading the book. Please submit to me by email at gdeszca@wlu.ca […]

4-52. (15 min.) Theory of Constraints: Christine’s Chronographs. a. 4,000 units of the Model 101. The contribution margin per machine hour for the two models are: Model 94 Model 101 Price ………………………………………………. $4,500 $8,500 Variable cost …………………………………… 2,300 4,600 Contribution […]

Group Projects (20%–30% or greater—varies, depending on course design) Groups will be asked to select a topic or change issue, research and summarize a set of articles that shed light on the topic, critique what they found and discuss the […]

4 Fundamentals of Cost Analysis for Decision Making Solutions to Review Questions 4-1. Costs that are “fixed in the short run” are usually not fixed in the long run. In fact, few, if any, costs are fixed over a very […]

ORGANIZATION CHANGE COURSE ASSIGNMENT: ARTICLE SUMMARIES One exercise that is useful is to ask students to research an article and summarize it. Two variants of this assignment are described and the instructions for this exercise are given below as well […]

Chapter 4 Fundamentals of Cost Analysis for Decision Making Learning Objectives 1. Use differential analysis to analyze decisions. 2. Understand how to apply differential analysis to pricing decisions. 3. Understand several approaches for establishing prices based on costs for long-run […]

Patrick’s Problem: What Happens Here Stays Here Teaching Note By Professor Stacy Blake-Beard Deloitte Chair of Women and Leadership School of Business, Simmons University Boston, MA, USA Synopsis of the Case Patrick Jackson is an Executive Director at Millennial; he […]

Matching A. Bottleneck G. Price discrimination B. Differential analysis H. Product life cycle C. Full cost I. Special order D. Dumping J. Sunk cost E. Make-or-buy decision K. Target price F. Peak-load pricing L. Throughput contribution _____ 1. Occurs when […]

The Major Individual Assignment—Your Change Project Course participants must develop a project to accomplish a meaningful, worthwhile change. Projects should be designed to create a change in a process, system, or structure within the community, a business or nonprofit organization, […]

Student Name: Class: McGraw-Hill/Irwin Instructor Programmer Executive Total 560,000$ 1,200,000$ 1,760,000$ PX 240,000 480,000 720,000$ VX 320,000$ 720,000$ 1,040,000$ (P-V)X Correct! Correct! 819,000 F 221,000$ Profit Correct! Weights: Programmer Total Percentage Sales Sales Weight 8,000 20,000 40% Correct! Executive Total […]

Case: Travelink Solutions Teaching Note By Noah Deszca, Secondary School Teacher, Durham Board of Education, Whitby, Ontario, Canada & Gene Deszca, Wilfrid Laurier University, Waterloo, Ontario, Canada 1 1©Noah Deszca and Gene Deszca, Wilfrid Laurier University, 2007. Not to be […]

3-62 (continued). e. $10,510,800 Target volume in units = Fixed costs + [Target profit ÷ (1 − t)] Unit contribution margin = $1,800,000 + [$2,843,750 ÷ (1 − .35)] $235 = $1,800,000 + $4,375,000 $235 = 26,277 units (rounded) Sales […]

Teaching Note: Master Change Agent: Katherine Gottlieb, Southcentral Foundation* Erin E. Sullivan, PhD, Center for Primary Care, Harvard Medical School, Boston, MA, USA Case Synopsis The case opens with Gottlieb reflecting on her tenure at Southcentral Foundation and contemplating the […]

3 Fundamentals of Cost-Volume-Profit Analysis Solutions to Review Questions 3-1. Profit = TR – TC = PX – VX – F = (P – V)X – F where Profit = operating profit, TR = total revenue, TC = total costs, […]

Teaching Note: Omada Health: Making the case for digital health Erin E. Sullivan, PhD, Center for Primary Care, Harvard Medical School Boston MA Case Synopsis This case chronicles Adrian James and Sean Duffy’s experience in developing Omada Health (Omada), a […]

3-45. (15 min.) Using Microsoft Excel to Perform CVP Analysis with Taxes: Pampa Parts. $118. The following two screenshots show the setup and solution. Solutions Manual, Chapter 3 115 Copyright 2020 © McGraw-Hill Education. All rights reserved. No reproduction or […]

Sarah’s Snacks Instructor’s Guide Paul S. Myers Simmons University School of Business Boston MA Synopsis of the Case Sarah Woodley, CEO of Sarah’s Snacks, faces a decision about how to improve an organizational change effort that has failed to show […]

Matching A. Break-even point G. Operating leverage B. Contribution margin ratio H. Profit equation C. Cost structure I. Profit-volume analysis D. Cost-volume-profit analysis J. Total contribution margin E. Margin of safety K. Unit contribution margin F. Margin of safety percentage […]

Changing the Pharmacy Team Teaching Note By Jess Coppla Healthcare MBA 2018, School of Business Simmons University Boston MA Case Synopsis This case study outlines the cultural and organizational issues facing a team and its new leader as the company […]

Chapter 3 Fundamentals of Cost-Volume-Profit Analysis Learning Objectives 1. Use cost-volume-profit (CVP) analysis to analyze decisions. 2. Understand the effect of cost structure on decisions. 3. Use Microsoft Excel to perform CVP analysis. 4. Incorporate taxes, multiple products, and alternative […]

1 Turning Around Cote Construction Company Teaching Note By Cynthia Ingols Simmons University Boston, MA, USA Case synopsis When Liam Cote, cousin to Felix Cote, arrived at Cote Construction Company, he knew that the company had financial problems. However, Liam […]

Student Name: Class: Instructor McGraw-Hill/Irwin Part a. 7,800$ 48,300 43,800 12,300$ Correct! Part b. 163,350$ 8,100 11,400 166,650$ Correct! Part c. 166,650$ Direct materials used 43,800$ 41,400 81,450$ Correct! Part d. 147,750$ 168,150 315,900$ Correct! Cost of goods sold Sales […]

“Not an option to even consider” (A) and (B): Teaching Note 1 The approach to teaching ethics embedded in the case and this Instructor’s Manual (IM) is based on the curriculum Giving Voice to Values (GVV) authored by Dr. Mary […]

2-71. (continued) Allocation to customer types: Households Business Allocation of customer cost: Allocated cost per customer …….. $112 $112 Number of customers ……………… 12,000 3,000 Allocated cost ………………………… $1,344,000 $336,000 Allocation of other costs: Allocated cost per ton ……………… $20 […]

1 Beck Consulting Corporation Teaching Note By Professor Cynthia Ingols & Researcher Lisa Brem School of Business, Simmons University Boston, MA, USA Case synopsis Marilyn Beck, founder and CEO of Beck Consulting Corporation, successfully grew her Boston-based business from a […]

2-63. (continued) Billings Tool & Die Income Statement For the Year Ended December 31 ($ 000) Sales revenue …………………………………………………….. $77,820 Less: Cost of goods sold (per statement) ………………… 54,234 Gross profit ………………………………………………………… $ 23,586 Marketing and administrative costs: Depreciation (25% […]

END–OF-CHAPTER EXERCISES TOOLKIT EXERCISE 4.1 Critical Thinking Questions David Logan: Tribal Leadership – video of 16:36 minutes This video focuses on five kinds of tribes that people naturally form and how they influence behavior. • Describe Logan’s theory on tribes. […]

2-48. (10 min.) Cost Behavior for Forecasting: Sophia’s Restaurant. The variable costs will be 10 percent lower because there will be an decrease of 5,000 – 4,500 = 500 meals (10% = 500 ÷ 5,000). Variable costs: Ingredients used ($14,000 […]

END–OF-CHAPTER EXERCISES TOOLKIT EXERCISE 3.1 Critical Thinking Questions How Organizations Change – Henrik Marten. – Video of 7.07 minutes Presentation by H. Marten on how learning is necessary for organizational change. • Explain Marten’s key takeaways about how an organization […]

2 Cost Concepts and Behavior Solutions to Review Questions 2-1. Cost is a more general term that refers to a sacrifice of resources and may be either an opportunity cost or an outlay cost. An expense is an outlay cost […]

END–OF-CHAPTER EXERCISES TOOLKIT EXERCISE 2.1 Critical Thinking Questions Consider the questions that follow. Giving Voice to Values: Please read the case at the end of the book, “Not an Option” and consider the following questions: • Who are the important […]

o Depending on the business and strategic environment of the firm, it is possible to construct financial statements around activities related to quality, environmental compliance, or new product development. SUMMARY • Exhibit 2.16 provides a summary of cost terms and […]

Cawsey, Deszca, and Ingols: Organizational Change, 4e END–OF-CHAPTER EXERCISES TOOLKIT EXERCISE 1.1 Critical Thinking Questions Consider the questions that follow. Excellent video to visualize the rate of change in the environment. • Choose one fact and discuss how it may […]

Chapter 2 Cost Concepts and Behavior Learning Objectives 1. Explain the basic concept of “cost.” 2. Explain how costs are presented in financial statements. 3. Explain the process of cost allocation. 4. Understand how material, labor, and overhead costs are […]

Student Name: Class: A B C D 75.00$ 75.00$ 75.00$ 75.00$ 75.00$ 150.00 150.00 150.00 150.00 150.00 45.00 45.00 45.00 45.00 45.00 2,700,000 45.00 40.91 40.91 30.00 30.00 30.00 5,400,000 90.00 81.82 81.82 270.00$ 435.00$ 392.73$ 422.73$ Correct! Correct! Correct! […]

1 Cost Accounting: Information for Decision Making Solutions to Review Questions 1-1. Among the goals of an organization, a central one is to create and increase value. Cost accounting systems are designed to provide information to decision makers in the […]

1-39. (20 Min.) Cost Data for Managerial Purposes: Imperial Devices. This problem demonstrates the ambiguity of cost-based contracting and, indeed, the measurement of “cost.” This problem can stimulate a lively discussion in class. Recommended prices may range from the $324 […]

• Cost Accounting in Customer Service o Total quality management (TQM) is a management method by which the organization seeks to excel on all dimensions, with the customer ultimately defining quality. o Cost of quality (COQ) is a system that […]

Chapter 1 Cost Accounting: Information for Decision Making Learning Objectives 1. Describe the way managers use accounting information to create value in organizations. 2. Distinguish between the uses and users of cost accounting and financial accounting information. 3. Explain how […]

Chapter 20 ‒ Accounting and Finance in International Business Accounting and Finance in International Business Learning Objectives • LO20-1: Discuss the national differences in accounting standards. • LO20-2: Explain the implications of the rise of international accounting standards. • LO20-3: […]

Chapter 19 ‒ Global Human Resource Management Global Human Resource Management Learning Objectives • LO19-1: Summarize the strategic role of human resource management in international business. • LO19-2: Identify the pros and cons of different approaches to staffing policy in […]

Chapter 18 ‒ Global Marketing and Business Analytics Global Marketing and Business Analytics Learning Objectives • LO18-1: Understand the importance of business analytics and international market research. • LO18-2: Explain why it might make sense to vary the attributes of […]

Chapter 17 ‒ Global Production and Supply Chain Management Global Production and Supply Chain Management Learning Objectives • LO17-1: Explain why global production and supply chain management decisions are of central importance to many global companies. • LO17-2: Explain how […]

Chapter 16 ‒ The Organization of International Business Exporting, Importing, and Countertrade Learning Objectives • LO16-1: Explain the promises and risks associated with exporting. • LO16-2: Identify the steps managers can take to improve their firm’s export performance. • LO16-3: […]

Chapter 15 ‒ Entering Developed and Emerging Markets Entering Developed and Emerging Markets Learning Objectives • LO15-1: Explain the three basic decisions that firms must make when they decide on foreign expansion: which markets to enter, when to enter those […]

Chapter 14 ‒ The Organization of International Business The Organization of International Business Learning Objectives • LO14-1: Explain what is meant by organizational architecture. • LO14-2: Describe the different organizational architecture choices that can be made in an international business. […]