BUS 630 OLD UOP Tutorial Course / Uoptutorial

1. BUS 630 OLD UOP Tutorial Course For More Course Tutorials Visit www.uoptutorial.com

2. BUS 630 Entire Course (OLD Tutorial) BUS 630 OLD UOP Tutorial Course BUS 630 Week 1 Assignment Dell Inc. Paper BUS 630 Week 1 Assignment Dell Inc. Paper BUS 630 Week 1 DQ 1 Theory of Constraints BUS 630 Week 1 DQ 2 Kranbrack Corporation BUS 630 Week 2 Assignment Basic CVP Analysis (Fashion Shoe Company) BUS 630 Week 2 DQ 1 Downsizing and fixed cost BUS 630 Week 2 DQ 2 Direct Labor Variable or Fixed Cost BUS 630 Week 3 Assignment JetBlue Airways BUS 630 Week 3 DQ 1 Fixed Labor BUS 630 Week 3 DQ 2 Profitability BUS 630 Week 4 Assignment Master budget exercise BUS 630 Week 4 DQ 1 Behavioral aspects of budgeting BUS 630 Week 4 DQ 2 Critiquing a cost report BUS 630 Week 5 Assignment FedEx Corporation BUS 630 Week 5 DQ 1 Variance Analysis in a Hospital BUS 630 Week 5 DQ 2 Perverse Affects of Some Performance Measures BUS 630 Week 6 Assignment Final Project (Cost management) BUS 630 Week 6 DQ 1 Make Or Buy BUS 630 Week 6 DQ 2 Net Present Value Analysis • BUS 630 Managerial Accounting   • Submit a paper on one of the major topics listed below using one of the recommended journal articles found in the syllabus as the basis for the paper and incorporating at least two other related articles of the student’s choice: • Outsourcing • Supply Chain Management • Cost Cutting • Budgeting • Options • The paper must (a) identify the main issues in the chosen area, (b) apply and reference new learning that has occurred, (c) build upon class activities or incidents that facilitated learning and understanding, and (d) present specific current and/or future applications and relevance to the workplace. The emphasis of the paper should be on application of new learning.

3. BUS 630 week 1 DQ 1 Theory of Constraints BUS 630 OLD UOP Tutorial Course BUS 630 week 1 DQ 2 Kanbrack Corporation DQ1.  Apply the Theory of Constraints to your own working environment (past or present).  Explain why your organization doesn’t have unlimited resources (space, inventory, product line, etc).  Explain why there are always limits to what your organization can do. • DQ2.   M.K. Gallant is president of Kranbrack Corporation, a company whose stock is traded on a national exchange.  In a meeting with investment analysts at the beginning of the year, Gallant had predicted that the company’s earnings would grow by 20% this year.  Unfortunately, sales have been less than expected for the year, and Gallant concluded with two weeks of the end of the fiscal year that it would impossible to ultimately report an increase in earning as large as predicted unless some drastic action was taken.  Accordingly, Gallant has ordered that wherever possible, expenditures should be postponed to the new year – including canceling or postponing orders with suppliers, delaying planned maintenance and training, and cutting back on end-of-the-year advertising and travel.  Additionally, Gallant ordered the company’s controller to carefully scrutinize all costs that are currently classified as period costs and reclassify as many as possible as product costs. The company is expected to have substantial inventories of work in process and finished goods at the end of the year.  Comment on the following questions.  Respond to at least two of your fellow students’ postings. • Why would reclassifying period costs as product costs increase this period’s reported earnings? • Do you believe Gallant’s actions are ethical?  Why or why not?

4. BUS 630 week 2 Assignment Basic CVP Analysis (Fashion Shoe Company) BUS 630 OLD UOP Tutorial Course BUS 630 week 2 DQ 1 Downsizing and fixed cost Basic CVP AnalysisComplete the following exercise (Problem 4-21) and submit to your instructor. The Fashion Shoe Company operates a chain of women’s shoe shops around the country. The shops carry many styles of shoes that are all sold at the same price. Sales personnel in the shops are paid a substantial commission on each pair of shoes sold (in addition to a small basic salary) in order to encourage them to be aggressive in their sales efforts. The following worksheet contains cost and revenue data for Shop 48 and is typical of the company’s many outlets: • Downsizing and Fixed Costs • Industry downsizing has been a major part of the corporate world, even government agencies are downsizing. GovernmentExecutive.com "covers the business of the federal government and its huge departments and agencies - dozens of which dwarf the largest institutions in the private sector" on its website. Read the assigned Government Executive article and answer the following questions: • Which industries have substantially reduced fixed cost commitments? • Do you believe this reduction in costs has substantially impaired the ability of these industries to meet the needs of their customers? Respond to at least two of your fellow students’ postings. 

5. BUS 630 week 2 DQ 2 Direct Labor Variable or Fixed Cost BUS 630 OLD UOP Tutorial Course BUS 630 week 3 Assignment JetBlue Airways Direct Labor: Variable or Fixed Cost?          Throughout the corporate world, businesses are transforming labor into a more flexible (and variable) cost.  Among such companies are Hewlett-           Packard, General Electric, DuPont, Sun Microsystems, and British Airways.  Discuss whether direct labor is a fixed or a variable cost.  What are           the pros and cons of management treating direct labor as a variable cost?  Are there ethical issues to be considered here?  Respond to at least           two of your fellow students’ postings.  • JetBlue AirwaysComplete the following exercise (Research and Application 7-20) and submit to your instructor. • The questions in this exercise are based on JetBlue Airways Corporation.  To answer the questions, you will need to download JetBlue’s 10-K/A for the year ended December 31, 2004 (10K/A with a filing date of March 8, 2005).  You do not need to print the 10-K/A to answer the questions. • Required: • What is JetBlue’s strategy for success in the marketplace?  Does the company rely primarily on a customer intimacy, operational excellence, or product leadership customer value proposition?  What evidence supports your conclusion? • What business risks does JetBlue face that may threaten the company’s ability to satisfy stockholder expectations?  What are some examples of control activities that the company could use to reduce these risks? (Hint: Focus on pages 17-23 of the 10-K/A.)

6. BUS 630 week 3 DQ 1 Fixed Labor BUS 630 OLD UOP Tutorial Course BUS 630 week 3 DQ 2 Profitability FixedLaborFar North Telecom, Ltd., of Ontario, has organized a new division to manufacture and sell specialty cellular telephones.  The division’s monthly costs are shown in the table below.  Far North Telecom regards all of its workers as full-time employees and the company has a long-standing no layoff policy.  Furthermore, production is highly automated.  Accordingly, the company includes its labor costs in its fixed manufacturing overhead.  The cellular phones sell for $150 each.  During September, the first month of operations, the following activity was recorded: 12,000 units produced, 10,000 units sold.  Comment on the five questions below the table.  Respond to at least two of your fellow students’ postings.  Manufacturing costs: Variable costs per unit: Direct Materials ProfitabilityComplete the following exercise and respond to at least two of your fellow students' postings. Gallatin Carpet Cleaning is a small, family-owned business operating out of Bozeman, Montana. For its services, the company has always charged a flat fee per hundred square feet of carpet cleaned. The current fee is $28 per hundred square feet. However, there is some question about whether the company is actually making any money on jobs for some customers-particularly those located on remote ranches that require considerable travel time. The owner's daughter, home for the summer from college, has suggested investigating this question using activity-based costing. After some discussion, a simple system consisting of four activity cost pools seemed to be adequate. The activity cost pools and their activity measures appear below:

7. BUS 630 week 4 Assignment Master budget exercise BUS 630 OLD UOP Tutorial Course BUS 630 week 4 DQ 1 Behavioral aspects of budgeting Master Budget ExercisesComplete the following three exercises and submit to your instructor. Be sure to show your work for calculations to earn full credit.Sales and Production Budgets (8-12): The marketing department of Jessi Corporation has submitted the following sales forecast for the upcoming fiscal year (all sales are on account):The selling price of the company's product is $18.00 per unit. Management expects to collect 65% of sales in the quarter in which the sales are made, 30% in the following quarter, and 5% of sales are expected to be "'uncollectible. The beginning balance of accounts receivable, all of which is expected to be collected in the first quarter, is $70,200. The company expects to start the first quarter with 1,650 units in finished goods inventory. Management desires an ending finished goods inventory in each quarter equal to 15% of the next quarter's budgeted sales. The desired ending finished goods inventory for the fourth quarter is 1,850 units. Behavioral Aspects of BudgetingNorton Company, a manufacturer of infant furniture and carriages, is in the initial stages of preparing the annual budget for next year.  Scott Ford has recently joined Norton’s accounting staff and is interested to learn as much as possible about the company’s budgeting process.  During a recent lunch with Marge Atkins, sales manager, and Pete Granger, production manager.  Ford initiated the conversation below. Read the conversation and answer the questions that follow.  Respond to at least two of your fellow students’ postings.Ford: Since I’m new around here and am going to be involved with the preparation of the annual budget, I’d be interested to learn how the two of you estimate sales and production numbers. Atkins: We start out very methodically by looking at recent history, discussing what we know about current accounts, potential customers, and the general state of consumer spending.  Then, we add that usual dose of intuition to come up with the best forecast we can.

8. BUS 630 week 4 DQ 2 Critiquing a cost report BUS 630 OLD UOP Tutorial Course BUS 630 week 5 Assignment FedEx Corporation Critiquing a Cost ReportComplete the following exercise: Frank Weston, supervisor of the Freemont Corporation's Machining Department, was visibly upset after being reprimanded for his department's poor performance over the prior month. The department's cost control report is given below: "I just can't understand all the red ink," Weston complained to the supervisor of another department. "When the boss called me in, I thought he was going to give me a pat on the back because I know for a fact that my department worked more efficiently last month than it has ever worked before, instead, he tore me apart. I thought for a minute that it might be over the supplies that were stolen out of our warehouse last month. But they only amounted to a couple of hundred dollars, and just look at this report. Everything is unfavorable." Direct labor wages and supplies are variable costs; supervision and depreciation are fixed costs; and maintenance and utilities are mixed costs. The fixed component of the budgeted maintenance cost is $92,000; the fixed component of the budgeted utilities cost is $11,700. What is FedEx’sstrategy for success in the marketplace? Does the company rely primarily on acustomer intimacy, operations excellence, or product leadership customer valueproposition?  What evidence supports yourconclusion? What are FedEx’sfour main business segments? Provide two examples of traceable fixed costs foreach of FedEx’s four business segments. Provide two examples of common costs that are not traceable to the fourbusiness segments. Identify oneexample of a cost center, a profit center, and an investment center for FedEx. Provide threeexamples of fixed costs that can be traceable or common depending on how FedExdefines its business segments. Compute themargin, turnover, and return on investment (ROI) in 2005 for each of FedEx’sfour business segments (Hint: page 99 reports total segment assets for eachbusiness segment.)

9. BUS 630 week 5 DQ 1 Variance Analysis in a Hospital BUS 630 OLD UOP Tutorial Course BUS 630 week 5 DQ 2 Perverse Affects of Some Performance Measures • Variance Analysis in a HospitalComplete problem 10-15 in the text and answer the three required questions. John Fleming, chief administrator for Valley View Hospital, is concerned about the costs for tests in the hospital's lab. Charges for lab tests are consistently higher at Valley View than at other hospitals and have resulted in many complaints. Also, because of strict regulations on amounts reimbursed for lab tests, payments received from insurance companies and governmental units have not been high enough to cover lab costs. Mr. Fleming has asked you to evaluate costs in the hospital's lab for the past month. The following information is available: • Two types of tests are performed in the lab-blood tests and smears. During the past month, 1,800 blood tests and 2,400 smears were performed in the lab. Small glass plates are used in both types of tests. During the past month, the hospital purchased 12,000 plates at a cost of $28,200. This cost is net of a 6% quantity discount. 1,500 of these plates were unused at the end of the month; no plates were on hand at the beginning of the month. • During the past month, 1,150 hours of labor time were recorded in the lab at a cost of $13,800. • The lab's variable overhead cost last month totaled $7,820. • Valley View Hospital has never used standard costs. By searching industry literature, however, you have determined the following nationwide averages for hospital labs: • Plates: Two plates are required per lab test. These plates cost $2.50 each and are disposed of after the test is completed. Perverse Affects of Some Performance MeasuresComplete the following exercise and provide a recommendation for each of the four scenarios presented.  There is often more than one way to improve a performance measure. Unfortunately, some of the actions taken by managers to make their performance look better may actually harm the organization. For example, suppose the marketing department is held responsible only for increasing the performance measure "total revenues," Increases in total revenues may be achieved by working harder and smarter, but they can also usually be achieved by simply cutting prices. The increase in volume from cutting prices almost always results in greater total revenues; however, it does not always lead to greater total profits. Those who design performance measurement systems need to keep in mind that managers who are under pressure to perform may take actions to improve performance measures that have negative consequences elsewhere.  For each of the following situations, describe actions that managers might take to show improvement in the performance measure but which do not actually lead to improvement in the organization's overall performance.

10. BUS 630 week 6 Assignment Final Project (Cost management) BUS 630 OLD UOP Tutorial Course BUS 630 week 6 DQ 1 Make Or Buy • Submit a paper on one of the major topics listed below using one of the recommended journal articles found in the syllabus as the basis for the paper and incorporating at least two other related articles of the student’s choice: • Cost Management • Outsourcing • Supply Chain Management • Cost Cutting • Budgeting • Options Make or BuyHan Products manufactures 30,000 units of part S-6 each year for use on its production line.  At this level of activity, the cost per unit for part S-6 is as follows: Direct materials $  3. 60 Direct labor   10.00 Variable manufacturing overhead     2.40 Fixed manufacturing overhead     9.00 Total cost per part $25.00An outside supplier has offered to sell 30,000 units of part S-6 each year to Han Products for $21 per part.  If Han Products accepts this offer, the facilities now being used to manufacture part S-6 could be rented to another company at an annual rental of $80,000.  However, Han Products has determined that two-thirds of the fixed manufacturing overhead being applied to part S-6 would continue even if part S-6 were purchased from the outside supplier.  Prepare computations showing how much profits will increase or decrease if the outside supplier’s offer is accepted.  Respond to at least two of your fellow students’ postings.

11. BUS 630 week 6 DQ 2 Net Present Value Analysis BUS 630 OLD UOP Tutorial Course • Net Present Value AnalysisComplete the following exercise, using this Excel template, and respond to at least two of your fellow students’ postings.. In eight years, Kent Duncan will retire. He is exploring the possibility of opening a self-service car wash. The car wash could be managed in the free time he has available from his regular occupation, and it could be closed easily when he retires. After careful study, Mr. Duncan has determined the following: • A building in which a car wash could be installed is available under an eight-year lease at a cost of $1,700 per month. • Purchase and installation costs of equipment would total $200,000. In eight years the equipment could be sold for about 10% of its original cost. • An investment of an additional $2,000 would be required to cover working capital needs for cleaning supplies, change funds, and so forth. After. eight years, this working capital would be released for investment elsewhere. • Both a wash and a vacuum service would be offered with a wash costing $2.00 and the vacuum costing $1.00 per use.

12. BUS 630 OLD UOP Tutorial Course For More Course Tutorials Visit www.uoptutorial.com