Managerial Accounting, Third Edition by James Jiambalvo, Problem Check Figures
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CHECKLIST OF KEY FIGURES
to accompany
Managerial Accounting, Third Edition
by
James Jiambalvo
Problem Check Figures
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본문내용
P6. LO 4
a. In addition to prior period profit and loss, a senior manager would like to see forecasts of profit and loss for the next 12 months, forecasts of site traffic, and forecasts of individual product line sales (e.g., specialty cakes, custom cookies, etc.)
b. For external reporting purposes, GAAP requires that employee training and advertising be expensed. However, these expenditures generally increase the value of the firm and, for internal reporting purposes, the company may want to track related intangible assets. Intangible assets result if training increases the future efficiency of employees and if advertising increases the value of the company’s brand name.
c. Information in the income statement is not sufficiently detailed for management’s needs. Managers need to know sales and cost of individual products (e.g., specialty wedding cakes), and sales and costs of product lines (e.g., sales of custom cookies, etc.). Managers may also want to know contract services and fees by category (e.g., tech support versus secretarial support) and depreciation of individual pieces of equipment.
d. Nonmonetary measures might include traffic (number of hits to the web site), percent of visits to the web site that result in sales, and average delivery time.
e. Management may be reluctant to present this information if it could be used by competitors. For example, if the company has an unusually high percent of visits that result in sales, competitors may decide to have similar web site design or functionality.
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