Chapter 15

Sistemi di controllo - Analisi economiche per le decisioni aziendali 2/ed
Robert N. Anthony, David F. Hawkins, Diego M. Macrì, Kenneth A. Merchant
Copyright © 2004 – The McGraw-Hill Companies srl
CAPITOLO 1
LA NATURA DELLA CONTABILITA’ DIREZIONALE
Approach
This chapter is intended as an introduction to the topic of management accounting. The amount of
technical material in the chapter is not great, so probably not much class discussion of the text itself is
required. The classification of management accounting information is intended to lessen the confusion
that arises because different cost constructions are used for different purposes. We suggest that the
threefold distinction be emphasized here, and that it be repeated often in subsequent chapters.
Problemi
Problem 1-1 Anderson Ford
This report includes nonmonetary information (on jobs and number of employees), has future (“planned”)
information as well as past ("actual"), is optional (not required as a basis for financial statements), focuses
on a segment (service department), has less emphasis on precision (planned numbers are rounded), and is
not an end in itself (useful only as manager uses it).
Note: If the instructor wishes, he or she can ask students to discuss the figures in terms of how well
the Service Department did, as a lead-in to later work in the course. Without technical
background, students can discern such things as the low volume, failure to adjust labor to
volume, and increased labor cost.
Problem 1-2 Patriot Steel
a.
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(1) Differential accounting
(2) Full-cost accounting
(3) Responsibility accounting
(4) Full-cost accounting
(5) Differential accounting
(6) Responsibility accounting
b. Nonquantitative, nonaccounting, operating, and financial accounting. (The instructor may want to
expand on this, with more specifics.)
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Problem 1-3 Comune di Oakley Heights
a.
(1) Full-cost accounting
(2) Differential accounting
(3) Full-cost accounting
(4) Responsibility
(5) Differential accounting
(6) Responsibility accounting
b. Nonquantitative, nonaccounting, operating, and financial accounting.
Sistemi di controllo - Analisi economiche per le decisioni aziendali 2/ed
Robert N. Anthony, David F. Hawkins, Diego M. Macrì, Kenneth A. Merchant
Copyright © 2004 – The McGraw-Hill Companies srl
Problem 1-4 Finest National Bank
1. Why did the manager fail to make the planned number of prospect calls? Was this the reason for the
failure to obtain the planned number of new accounts and increase in deposit volume?
2. Could the savings in advertising expense have contributed to the failure to achieve the planned
growth in new accounts and deposit volume?
3. Was the $2,200 savings in wages and salaries the result of operating with one employee less than
needed? If so, could this have helped prevent the manager from making the planned number of
prospect calls?
4. Why was revenue lower than planned?
5. Did the manager emphasize loans more than deposits?
The manager of the branch should be concerned about its performance because the major reason for profit
being higher than planned was a $2,200 savings in wages and salaries. Also, he or she should be
concerned over the failure to achieve planned increases in new accounts and deposits.
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