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Machine hours (pollution control). Required: Setup hours Direct labor hours (blending) Pounds of waste Pounds of hazardous 1. Hours of inspection Tons of air contaminants Machine hours (pollution control) 2. Activity Drivers 3. 4. waste 5. A. List of Activity Drivers Activity Capacity 20,000 40,000 3,000 usage. *-Capacity is flexible, i.e., acquired as needed, and always matches Capacity for other activities is acquired in advance of usage. For example setups are acquired in units (steps) of 950 hours Projected usage for setups equals practical capacity. 2,000 10,000 8,000 4,000 58 500 Use the comments from the executive meeting to identify strategic objectives and possible performance measures for each of five perspectives: financial customer, environmental, process, and learning and growth. Would you recommend the Balanced Scorecard for Zando? Why? Suppose that Doreen suggested gainsharing in response to Troy's suggestion to reward product development employees for improving cycle time and time to market. What is gainsharing? How could it be used in the product development setting? Determine the cost of all activities for the proposed new process. Now, assign the cost of the secondary activity to the primary activities Classify the primary activities into three categories: environmental , quality, and other (neither quality nor environmental ). Did some activities end up in more than one category ? Explain. Calculate the cost per unit for each of the proposed products using primary activity rates. Now, calculate the environmental cost per unit and the quality cost per unit. What does this tell you about the relative desirability of the two products ? Machine hours (pollution control). Required: Setup hours Direct labor hours (blending) Pounds of waste Pounds of hazardous 1. Hours of inspection Tons of air contaminants Machine hours (pollution control) 2. Activity Drivers 3. 4. waste 5. A. List of Activity Drivers Activity Capacity 20,000 40,000 3,000 usage. *-Capacity is flexible, i.e., acquired as needed, and always matches Capacity for other activities is acquired in advance of usage. For example setups are acquired in units (steps) of 950 hours Projected usage for setups equals practical capacity. 2,000 10,000 8,000 4,000 58 500 Use the comments from the executive meeting to identify strategic objectives and possible performance measures for each of five perspectives: financial customer, environmental, process, and learning and growth. Would you recommend the Balanced Scorecard for Zando? Why? Suppose that Doreen suggested gainsharing in response to Troy's suggestion to reward product development employees for improving cycle time and time to market. What is gainsharing? How could it be used in the product development setting? Determine the cost of all activities for the proposed new process. Now, assign the cost of the secondary activity to the primary activities Classify the primary activities into three categories: environmental , quality, and other (neither quality nor environmental ). Did some activities end up in more than one category ? Explain. Calculate the cost per unit for each of the proposed products using primary activity rates. Now, calculate the environmental cost per unit and the quality cost per unit. What does this tell you about the relative desirability of the two products ?
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Answer 1 Strategic Objectives and Performance Measures Financial PerspectiveStrategic objectives may include improving profitability reducing costs and maximizing shareholder value Performance measure... View the full answer
Related Book For
Cost Accounting Foundations and Evolutions
ISBN: 978-1111626822
8th Edition
Authors: Michael R. Kinney, Cecily A. Raiborn
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