Solutions for Cost Management: Measuring, Monitoring, and Motivating Performance, 3rd Canadian Edition by Eldenburg

SOLUTIONS MANUAL




Note: The Chapters in this Solution Manual document are diaplayed in
reverse order, with the last chapter appearing first, this change ensures all
chapters are included in this document. Feel free to view few pages as
sample view to verify the content. Thanks for your attention.

, TABLE OF CONTENTS:



The Role of Accounting Information in Ethical Management Decision Making
Cost Concepts, Behaviour, and Estimation
Cost-Volume-Profit Analysis
Relevant Information for Decision Making
Job Costing
Process Costing
Activity-Based Costing and Management
Measuring and Assigning Support Department Costs
Joint Product and By-product Costing
Static and Flexible Budgets
Standard Costs and Variance Analysis
More Variances: Revenue, Contribution Margin, and Advanced Production Variances
Strategic Investment Decisions
Pricing Decisions
Strategic Management of Costs
Inventory Management
Measuring and Assigning Costs for Income Statements
Performance Evaluation and Compensation
Strategic Performance Measurement
Sustainability Accounting

, Cost Management: Measuring, Monitoring, and Motivating Performance, Third Edition Eldenburg




Chapter 20
Sustainability Accounting
SOLUTIONS

LEARNING OBJECTIVES
Chapter 20 addresses the following learning objectives:

LO1 Explain sustainability and sustainable management.
LO2 Discuss sustainability accounting, sustainability management accounting, and
sustainability reporting.
LO3 Identify and explain the motivations and frameworks for external sustainability reporting.
LO4 Explain the use of management accounting tools for sustainability management and
reporting.
LO5 Discuss the future direction of cost accounting.

These learning objectives (LO1 through LO5) are cross-referenced in the textbook to individual
exercises and problems.

Summary of Question TYPEs by learning Objective, Level of difficulty and
CPA Canada Competency

Item LO LOD CPA Item LO LOD CPA Item LO LOD CPA
Questions
cpa-e001, cpa-e001, cpa-e001,
1. 1, 2 E 6. 4 E 11. 4 E
cpa-e003 cpa-e003 cpa-e003
cpa-e001, cpa-e001, cpa-e001,
2. 1, 4 E 7. 1, 4 E 12. 4 E
cpa-e003 cpa-e003 cpa-e003
cpa-e001, cpa-e001, cpa-e001,
3. 1 E 8. 3, 4 E 13. 4 E
cpa-e003 cpa-e003 cpa-e003
cpa-e001, cpa-e001, cpa-e001,
4. 4 E 9. 4 E 14. 2, 3 E
cpa-e003 cpa-e003 cpa-e003
cpa-e001, cpa-e001, cpa-e001,
5. 2 E 10. 4 E 15. 2, 3 E
cpa-e003 cpa-e003 cpa-e003
Multiple-Choice
16. 1 E cpa-e001 18. 3 E cpa-e001 20. 1 E cpa-e001
17. 2, 4 E cpa-e001 19. 2 E cpa-e001
Exercises
cpa-e001, cpa-e001,
21. 1 M 25. 3 E 29. 4 M cpa-t005
cpa-e003 cpa-e003


Solutions Manual 1 Chapter 20

, Cost Management: Measuring, Monitoring, and Motivating Performance, Third Edition Eldenburg




cpa-e001,
22. 1 M 26. 4 H cpa-e001 30. 4 M cpa-t003
cpa-e003
cpa-e001, cpa-e001, cpa-e001,
23. 1 M 27. 1, 4 H 31. 3 M
cpa-e003 cpa-e003 cpa-e003
cpa-e003, cpa-t001, cpa-e003,
24. 1, 4 H 28. 4 H 32. 6 M
cpa-t005 cpa-t003 cpa-e004
Problems
cpa-e001, cpa-e001,
cpa-e001,
33. 3, 4 E cpa-e003, 36. 1, 2, 4 E cpa-e003, 39. 2, 3, 4 E
cpa-e003
cpa-t003 cpa-t003
cpa-e001, cpa-e001, cpa-e001,
34. 3, 4 M cpa-e003, 37. 2, 4 E cpa-e003, 40. 4 E cpa-e003,
cpa-t003 cpa-t003 cpa-t005
cpa-e001, cpa-e001,
35. 4 M 38. 1 E
cpa-e003 cpa-e003
Mini-Cases
cpa-e001,
41. 4 E cpa-e003,
cpa-t003


CPA CODES
ID Competency
cpa-e001 Professional and Ethical Behaviour
cpa-e002 Problem-Solving and Decision-Making
cpa-e003 Communication (both written and oral)
cpa-e004 Self-Management
cpa-e005 Teamwork and Leadership
cpa-t001 Financial Reporting
cpa-t002 Strategy and Governance
cpa-t003 Management Accounting
cpa-t004 Audit and Assurance
cpa-t005 Finance
cpa-t006 Taxation

Note: E = Easy M = Medium H = Hard




Solutions Manual 2 Chapter 20