Cost Management Measuring, Monitoring, and Motivating Performance,
Cost Management Measuring
( Solution manual)
Cost Management Measuring, Monitoring, and Motivating Performance, Binder Ready Version, 3rd Canadian Edition Eldenburg, Wolcott, Chen, Cook Solution manual
Edition: 3rd Canadian Edition
Author Name: Eldenburg, Wolcott, Chen, Cook
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Chapter 1
The Role of Accounting Information
in Ethical Management Decision Making
SOLUTIONS
LEARNING OBJECTIVES
Chapter 1 addresses the following learning objectives:
LO1Â Â Â Â Describe the process of strategic management and decision making
LO2Â Â Â Â Identify the types of control systems that managers use
LO3Â Â Â Â Explain the role of accounting information in strategic management
LO4Â Â Â Â Explain the information systems and information that is relevant for decision making
LO5Â Â Â Â Describe how business risk affects management decision making
LO6Â Â Â Â Appreciate how biases affect management decision making
LO7Â Â Â Â Determine how managers make higher quality decisions
LO8Â Â Â Â Explain the importance of ethical decision making
These learning objectives (LO1 through LO8) are cross-referenced in the textbook to individual exercises and problems.
Summary of Questions by Learning Objective, Level of Difficulty and CPA Canada Competency
Item | LO | LOD | CPA | Item | LO | LOD | CPA | Item | LO | LOD | CPA |
Questions | |||||||||||
1. | 1 | E | cpa-e001 | 6. | 5 | E | cpa-e001 | 11. | 6, 7 | M | cpa-e001 |
2. | 1, 2 | E | cpa-e001 | 7. | 6 | E | cpa-e001 | 12. | 2, 6, 8 | M | cpa-e001 |
3. | 3 | M | cpa-e001 | 8. | 7 | M | cpa-e001 | 13. | 2 | M | cpa-e001 |
4. | 3, 4 | E | cpa-e001 | 9. | 8 | E | cpa-e001 | 14. | 2 | M | cpa-e001 |
5. | 3 | M | cpa-e001 | 10. | 8 | E | cpa-e001 | 15. | 2 | E | cpa-e001 |
Multiple-Choice | |||||||||||
16. | 3 | E | cpa-t003 | 18. | 8 | E | cpa-t002 | 20. | 7 | E | cpa-t003 |
17. | 3, 4 | E | cpa-t003 | 19. | 2 | E | cpa-t002 | ||||
Exercises | |||||||||||
21. | 1 | M | cpa-t003 | 25. | 4 | M | cpa-e002 | 29. | 2, 8 | M | cpa-e001 |
22. | 1 | E | cpa-e004 | 26. | 2, 8 | E | cpa-e001 | 30. | 1, 2, 3, 4, 5 | M | cpa-t003 |
23. | 4 | M | cpa-e002 | 27. | 6 | E | cpa-t002 | 31. | 4, 5 | E | cpa-e002 |
24. | 4 | M | cpa-e002 | 28. | 2, 3, 7 | E | cpa-t003 | 32. | 4, 5, 6, 7 | M | cpa-e002 |
Problems | |||||||||||
33. | 6 | M | cpa-t003 | 38. | 4, 5, 6 | H | cpa-e002,
cpa-e004 |
43. | 4, 5, 6 | H | cpa-e001 |
34. | 4, 6, 7 | M | cpa-t003 | 39. | 3, 4, 7 | H | cpa-e002,
cpa-t003 |
44. | 4, 6, 7 | H | cpa-e002 |
35. | 5 | M | cpa-e002,
cpa-e004 |
40. | 1, 2, 3 | M | cpa-e003,
cpa-t002 |
45. | 4, 7, 8 | H | cpa-e002 |
36. | 6, 7 | M | cpa-e002 | 41. | 1, 6, 7 | E | cpa-e002,
cpa-t002 |
||||
37. | 5 | M | cpa-e002 | 42. | 7 | M | cpa-e002,
cpa-t002 |
||||
Mini-Cases | |||||||||||
46. | 4, 5, 6, 7 | H | cpa-e002,
cpa-e003, cpa-t003 |
48. | 4, 5, 6, 7 | E | cpa-t003 | 50. | 3, 6, 8 | E | cpa-t004 |
47. | 4, 5, 6 | E | cpa-e001 | 49. | 1, 2, 7 | E | cpa-t004 |
CPA Codes
ID | Competency |
cpa-e001 | Professional and Ethical Behaviour |
cpa-e002 | Problem-Solving and Decision-Making |
cpa-e003 | Communication (both written and oral) |
cpa-e004 | Self-Management |
cpa-e005 | Teamwork and Leadership |
cpa-t001 | Financial Reporting |
cpa-t002 | Strategy and Governance |
cpa-t003 | Management Accounting |
cpa-t004 | Audit and Assurance |
cpa-t005 | Finance |
cpa-t006 | Taxation |
Note:    E = Easy        M = Medium      H = Hard
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