亨格瑞管理会计英文第15版练习答案05解读.pdfVIP

CHAPTER 5 COVERAGE OF LEARNING OBJECTIVES FUNDA- CRITICAL CASES, EXCEL, MENTAL THINKING COLLAB. LEARNING ASSIGNMENT EXERCISES AND INTERNET OBJECTIVE MATERIAL EXERCISES PROBLEMS EXERCISES LO1: Discriminate 23,30,37,38 49,50,51,54, 66 between relevant and 57 irrelevant information for making decisions. LO2: Apply the 28,29,39 decision process to make business decisions. LO3: Construct A1,B1 24,31,32,33, 48 absorption and 34,35 contribution-margin income statements and identify their relevance for decision making. LO4: Decide to acceptA2,B2 36,40 55,56,62 63,64 or reject a special order using the contribution margin technique. LO5: Explain why A2,B2 25,42 58 pricing decisions depend on the characteristics of the market. LO6: Identify the 26,41 47,52,53 65 factors that influence pricing decisions in practice. LO7: Compute a targetA3 43,44 sales price by various approaches, and compare the advantages and disadvantages of these approaches. LO8: Use target costingA4,B3 27,45,46 59,60,61 to decide whether to add a new product. Copyright ?2011 Pearson Education, Inc., Publishing as Prentice Hall. 177 CHAPTER 5 Relevant Information for Decision Making with a Focus on Pricing Decisions 5-A1 (40-50 min.) 1. INDEPENDENCE COMPANY Contribution Income Statement For the Year Ended December