Sm Ch 19 
CHAPTER 19
COSTING AND THE VALUE CHAIN
OVERVIEW OF BRIEF EXERCISES, EXERCISES, PROBLEMS, AND CRITICAL
THINKING CASES
Brief
Exercises
B. Ex. 19.1
B. Ex. 19.2
B. Ex. 19.3
B. Ex. 19.4
B. Ex. 19.5
B. Ex. 19.6
Topic
Value chain components
Capturing market share with target prices
Cost of quality
Cost reduction non-value-added activities
Manufacturing efficiency in a JIT system
Activity-based management cost savings
B. Ex. 19.7
B. Ex. 19.8
B. Ex. 19.9
B. Ex. 19.10
Target costing
Cost of quality
Characteristics of quality
Target costing and cash flows
Exercises
19.1
19.2
Topic
Accounting terminology
Value chain activities
19.3
19.4
19.5
19.6
19.7
19.8
19.9
19.10
19.11
19.12
19.13
19.14
19.15
Learning
Objectives
19-1
19-4
19-7
19-2
19-6
19-2, 19-3,
19-7
19-4
19-7
19-8
19-5
Skills
Analysis
Analysis
Analysis, judgment
Analysis, judgment
Analysis
Analysis, judgment
Analysis
Analysis
Analysis
Analysis
Learning
Objectives
Skills
19-2–19-6 Analysis
19-1
Analysis, communication, judgment Value-added vs. non-value-added activities 19-2, 19-3 Analysis
Activity-based management
19-3
Analysis
Target costing
19-4, 19-5 Analysis
Just-in-time manufacturing
19-6
Analysis, judgment
Cost of quality
19-7, 19-8 Analysis
Value-added and non-value-added activity 19-2, 19-7 Analysis, judgment costs Activity-based management at First Bank
19-3
Analysis
Quality costs and value chain decisions
19-1, 19-2, Analysis, communication,
19-7
judgment
Just-in-time efficiency measures
19-6
Analysis, judgment
Target costing at Pizza Pies Limited
19-4, 19-5 Analysis, judgment
Classifying activities
19-2, 19-7 Analysis
Quality cost tradeoffs
19-7
Analysis, judgment
19-3
Analysis, research
Real World: Home Depot
Non-value-added costs
Copyright © 2015 McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior written consent of McGraw-Hill
Education.
Problems
Sets A, B
19.1 A,B
19.2 A,B
19.3 A,B
19.4 A,B
19.5 A
19.6 A
19.7 A
19.8 A
Topic
Identifying value-added
COSTING AND THE VALUE CHAIN
OVERVIEW OF BRIEF EXERCISES, EXERCISES, PROBLEMS, AND CRITICAL
THINKING CASES
Brief
Exercises
B. Ex. 19.1
B. Ex. 19.2
B. Ex. 19.3
B. Ex. 19.4
B. Ex. 19.5
B. Ex. 19.6
Topic
Value chain components
Capturing market share with target prices
Cost of quality
Cost reduction non-value-added activities
Manufacturing efficiency in a JIT system
Activity-based management cost savings
B. Ex. 19.7
B. Ex. 19.8
B. Ex. 19.9
B. Ex. 19.10
Target costing
Cost of quality
Characteristics of quality
Target costing and cash flows
Exercises
19.1
19.2
Topic
Accounting terminology
Value chain activities
19.3
19.4
19.5
19.6
19.7
19.8
19.9
19.10
19.11
19.12
19.13
19.14
19.15
Learning
Objectives
19-1
19-4
19-7
19-2
19-6
19-2, 19-3,
19-7
19-4
19-7
19-8
19-5
Skills
Analysis
Analysis
Analysis, judgment
Analysis, judgment
Analysis
Analysis, judgment
Analysis
Analysis
Analysis
Analysis
Learning
Objectives
Skills
19-2–19-6 Analysis
19-1
Analysis, communication, judgment Value-added vs. non-value-added activities 19-2, 19-3 Analysis
Activity-based management
19-3
Analysis
Target costing
19-4, 19-5 Analysis
Just-in-time manufacturing
19-6
Analysis, judgment
Cost of quality
19-7, 19-8 Analysis
Value-added and non-value-added activity 19-2, 19-7 Analysis, judgment costs Activity-based management at First Bank
19-3
Analysis
Quality costs and value chain decisions
19-1, 19-2, Analysis, communication,
19-7
judgment
Just-in-time efficiency measures
19-6
Analysis, judgment
Target costing at Pizza Pies Limited
19-4, 19-5 Analysis, judgment
Classifying activities
19-2, 19-7 Analysis
Quality cost tradeoffs
19-7
Analysis, judgment
19-3
Analysis, research
Real World: Home Depot
Non-value-added costs
Copyright © 2015 McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior written consent of McGraw-Hill
Education.
Problems
Sets A, B
19.1 A,B
19.2 A,B
19.3 A,B
19.4 A,B
19.5 A
19.6 A
19.7 A
19.8 A
Topic
Identifying value-added