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 10
IL CONTESTO DEL CONTROLLO DIREZIONALE
Approach
This chapter and the following one are a sharp change of pace from the preceding chapters because there
are no numerical techniques or procedures to be learned. Instead, the chapters establish a framework and
describe concepts that are essential to an understanding of the chapters that follow. It is probably
desirable to point out this change of pace in assigning the chapter so that students will know what to
expect.
Since the text expands on material that was discussed in Chapter 15, it may be desirable to ask students to
reread Chapter 15 at this point. Points that were obscure when Chapter 15 was first assigned should now
be clearer.
Although the topic has come up several times previously, it probably is desirable to emphasize again the
fact that there are three types of management accounting information, each of which is appropriate to
certain types of problems but not to others, and that mistakes are made when the wrong type of data is
used. Illustration 22-3 is designed to make this point, particularly with reference to the differences
between responsibility accounting and full cost accounting. It may be well to discuss this exhibit in detail.
There is sometimes a tendency to play down the importance of full cost accounting because it is not
useful in the control of responsibility centers, but this reflects an erroneous “either-or” attitude. It is not a
case of choosing either one approach or the other, each approach is needed in a company, and each has its
own uses.
Cases
Behavioral Implications of Airline Depreciation Accounting Policy Choices shows students that
companies’ measurement choices vary widely and motivates a discussion as to whether these choices
affect manager’s decisions, and if so how.
Zumwald AG is a transfer pricing case, with the emphasis on the behavioral effects of the transfer pricing
alternatives.
Enager Industries, Inc., is a case on the introduction of an ROI measurement scheme for business
divisions. It can be used to discuss almost any aspect of investment centers.
Problemi
Problem 10-1: Arbia Company SpA
Relevant Costs
a. For financial statements—full costs of Department 7:
$50,990, or $50.99 per unit for units sold or left in inventory.
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
b. Decisions to make or buy Part No. 105—differential costs:
Purchase cost................................................................
$31.00 per unit
Materials and labor cost if make ................................29.82 per unit
Savings if make................................................................
$1.18 (assuming no fixed costs are differential)
c. Assessing performance of manager of Department 7:
Costs for which manager is responsible are the variable and fixed costs of Department 7, $36,700.
Costs allocated to Department 7, $14,290, cannot be controlled by the manager. Nevertheless, they
are often shown on responsibility center reports to indicate their magnitude.
Problem 10-2: Golub SpA
a. The sales manager's complaint is justified. Product A has the largest net sales of the three products
and under the allocation method used in the first year would, therefore, be charged the largest amount
for advertising expense. However, the actual amount of advertising expense incurred on behalf of
Product A, and hence the responsibility of the manager of Product A, is smaller than that incurred on
behalf of Product B.
b. Product A should be charged $10,000 because that is the amount spent on behalf of Product A. It
would be acceptable to charge Product A with an allocated portion of the institutional advertising,
based on sales volume, but this amount should be separated from the $10,000 for which Product A is
responsible.
Problem 10-3 Top division di C. Can Company
The transfer price should probably be $240 per thousand boxes because the Hardware Division “buying”
the boxes should not be expected to pay more than if it bought from an outside supplier at $239. This
price from an outside supplier is likely because of the keen competition mentioned in the problem.
Problem 10-4: Servizi Urbani SpA
The billing rate should be $104 per hour which is the same rate charged to outside clients since Portfolio
Management is working at capacity. Any price less than this would reduce Portfolio Group profits, the
criterion by which management evaluates performance.
a. If the Portfolio Management Group were not working at capacity, it would be to its advantage to hire
its staff out to any internal group at a billing rate which could go as low as $57.00, its variable cost.
b. No, the Accounting Services Group ought to have the option of going outside to satisfy its consulting
needs if it can do so at a rate lower than that demanded by the Legal Services Group. If the Legal
Services Group does not have a bona fide outside business at $126.50, it will 1ikely return to the $115
rate. However, the option should remain with each manager to maintain an autonomous management
environment.