Fifth edition Alnoor Bhimani Charles T. Horngren Srikant M. Datar Madhav V. Rajan Farah Ahamed


a Henriksen uses a more automated production approach with the result that manufacturing labour provides support to the machines. b



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a
Henriksen uses a more automated production approach with the result that manufacturing labour provides support to the machines.
b
Henriksen uses a less sophisticated information tracking system for manufacturing labour than its competitors. Manufacturing labour costs are included in the individual indirect manufacturing overhead) cost pools.
4
The refined activity-based costing system can provide information to
a
Product designers
– the indirect-cost rates in each of the four indirect-cost areas can guide decisions about how much (say) machine-hours to use versus assembly-line-hours when designing packaging machines.
b
Manufacturing personnel
– decisions about productivity and cost management can focus on ways to reduce the indirect-cost rates (such as decisions on how to make more efficient use of machines.
c
Marketing personnel
– the ABC approach can help guide pricing decisions and negotiations with potential customers on ways to manufacture a lower-cost packaging machine.


Bhimani, Horngren, Datar and Rajan, Management and Cost Accounting, 5
th
Edition, Instructor’s Manual
© Pearson Education Limited 2012

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