Test Bank for Cost Management Measuring Monitoring and Motivating Performance, 2nd Edition: Eldenburg

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1-2 Cost Management
Step 2: Explore interpretations and
connections
3, 4 1
Step 3: Prioritize alternatives and
implement conclusions
Step 4: Envision and direct strategic
innovation
*Based on level in Steps for Better Thinking (Exhibit 1.10, textbook p. 16):
Note: Step 1, 2, 3, and 4 questions in this test bank are intentionally open-ended and subjective, giving students the
opportunity to demonstrate skills such as judgment, reasoning, identification of uncertainties, identification or analysis of
pros and cons, and so on. Therefore, student answers may not exactly match those shown in the solutions.

Chapter 1: The Role of Accounting Information in Management Decision Making 1-3
True / False
1. A vision statement is one way to clarify an organization’s basic purpose and ideology.
2. Most managers follow a standard template and format when writing a vision statement.
3. A vision statement helps employees understand how to deal with various stakeholder groups.
4. Organizational core competencies are the tactics that managers use to take advantage of the vision.
5. Belief systems encourage employees to be inspired by the vision of the company
6. Boundary systems set budget goals to constrain behavior.
7. Diagnostic systems set budget goals to constrain behavior.
8. Interactive systems should be examined only when a problem exists.
59. Accounting information is the only thing managers need to make financial decisions.
610. Accounting information is used to monitor operations by comparing actual results to planned results.
711. Accounting information cannot be used to motivate employee behavior.
812. Cost accounting information is used for both external reporting and internal decision making.
913. Cost accounting information, such as the valuation of ending inventory, is shown on external
financial statements.
194. Incremental cash flows are relevant for decision making.
1520. Incremental cash flows are the same as unavoidable cash flows.
1621. Relevant information for decisions can focus both on learning from the past and anticipating the
future.
1722. The cost of your old automobile is relevant in the decision to purchase a new automobile.
18. Business risk is the risk that business will be altered or interrupted in some way.
19. Business risk should be monitored regularly
20. Risk management can eliminate business risk
21. Using prior year, historical information can eliminate business risk.
2210. Because accounting information is highly objective and quantitative in nature, it is not subject to
uncertainties or management bias.
2311. Uncertainty and bBiases reduce decision quality.
12. Uncertainties cause decision makers to ignore weaknesses in a preferred course of action.
2413. Uncertainties and bBiases do not affect external financial reports, because they are based on objective
standards.
1425. Because we can never completely remove biases and uncertainty business risk from decision making,
higher quality decision processes are often impreciseineffective.
2615. Higher quality decisions result from higher quality information, reports, and decision making
processes.
2716. Few management decisions can be made with absolute certainty.
2817. Open-ended problems are not often seen in business.
2918. When learning cost accounting, it is sufficient to learn the mechanics of applying cost accounting
methods.

1-4 Cost Management
19. Incremental cash flows are relevant for decision making.
20. Incremental cash flows are the same as unavoidable cash flows.
21. Relevant information for decisions can focus both on learning from the past and anticipating the
future.
22. The cost of your old automobile is relevant in the decision to purchase a new automobile.
3023. Ethical behavior is an individual obligation, but not an organizational obligation.
3124. Employees will always make ethical decisions if they act in the best interests of shareholders.
3225. Ethical behavior is required of every employee within an organization.

Multiple Choice
1. Which of the following influences organizational strategies?
a. Organizational vision
b. Financial statement results
c. Computer software
d. Number of employees
2. Which of the following statements regarding organizational vision is false?
a. Organizational vision means the same as core competencies
b. Organizational vision is one tool for expressing an organization’s main purpose
c. Organizational vision should be communicated to all employees
d. Managers sometimes divide the organizational vision into one or more written statements
3. An organizational vision is sometimes broken down into
I. Mission statement
II. Core values statement
III. Code of conduct
a. I only
b. I and II only
c. I, II, and III
d. II and III only
4. Organizational core competencies can include
a. A mission statement
b. Patents, copyrights and special legal protections
c. A code of conduct
d. An operating plan
5. How are organizational strategies related to core competencies?
a. Competencies are the tactics managers use to take advantage of strategies
b. Competencies and strategies are an integral part of organizational vision
c. Strategies help managers exploit competencies
d. Strategies and competencies are actually two ways of expressing the same idea
6. Organizational strategies
a. Are reconsidered on a daily basis
b. Should never be reconsidered once they are determined
c. Are reconsidered quarterly
d. Are reconsidered periodically in response to changes in the organization or environment
7. Which of the following is an element of an operating plan?
a. Developing an organizational mission
b. Preparing financial statements
c. Defining core values
d. Budgeting employee costs
Use the following information for the next 5 questions:
Maude is considering opening her own business, now that she has retired from her regular job. Her business
idea is a reminder and shopping service, in which clients submit lists of birthdays, anniversaries and other
important dates. Maude sends her clients reminders for those dates, and shops for special gifts at the client’s
request. She plans to do all of the work herself rather than hiring and managing additional employees.

1-6 Cost Management
8. “Providing excellent, reliable customer service at reasonable prices” best describes which of the
following for Maude’s business?
a. Core competency
b. Vision
c. Operating plan
d. Actual operations
9. Maude’s core competencies are most likely to include
a. An annual budget
b. The ability to deduct business expenses on her tax return
c. The first year’s actual results
d. Her knowledge of potential gifts and the local shops
10. Maude’s organizational strategy is most likely to include
a. Her knowledge of local stores
b. Operating her business from her home to keep costs low
c. Leasing equipment
d. Mailing flyers to potential clients
11. Maude’s actual operations would probably include
a. Establishing a sales strategy
b. Purchasing advertisements in local media
c. Identifying her core competencies
d. Developing a budget
12. Which of the following statements is true for Maude’s business regarding measuring and monitoring
performance?
a. Maude does not need a system to measure and monitor performance because her company is a
sole proprietorship
b. Maude needs audited financial statements every year
c. Maude can track cash flows on a monthly basis
d. Maude only needs to reconcile her accounts every few years
13. Belief systems are an important part of what framework?
a. Levers of information
b. Levers of control
c. Levers of belief
d. Control systems
14. The code of conduct of a firm would likely be considered
a. Belief system
b. Boundary system
c. Diagnostic control system
d. Interactive control system
153. Accounting information
I. Can be used to guide organizational vision
II. Is a core competency for most companies
III. Can be used to motivate performance
a. I only
b. I and II only
c. I, II, and III
d. I and III only
164. Cost accounting information is used for
a. Financial reporting only

b. Management reporting only
c. Both financial and management reporting
d. Neither financial nor management reporting
157. Which of the following is a type of external report produced by an organization’s information
system?
a. Cash flow plan
b. Analysis of potential acquisition
c. News release
d. Bonus computations

1-8 Cost Management
186. Which of the following is least likely to be an external report?
a. Credit report
b. Supplier’s inventory report
c. Tax return
d. Analysis of supplier quality
197. Which of the following is the best example of an internal report that might come from an
organization’s information system?
a. Environmental Protection Agency regulatory report
b. Operating budget
c. Income tax returns
d. Medicare cost report
2018. Financial statements are
a. External reports produced from an organization’s information system
b. Never used for internal decision making
c. Only true when they are audited
d. Unimportant reports for most organizations
2119. Information gathered outside the organization includes
a. Customer preferences
b. Product design specifications
c. Taxable income
d. Number of employees hired
220. Which of the following is not true about information in an organization’s databases?
a. Information may be collected formally or informally
b. Access to database information is often restricted to specific individuals
c. Intellectual capital is usually captured in database information
d. The benefits of generating information should exceed the costs
3223. How does the use of sophisticated information systems affect strategic managementerial decision
making?
a. Sophisticated information systems always improve strategic managementrial decision making
b. Sophisticated information systems always provide better information
c. Managers may overlook potential uncertainties and bias in their information
d. The cost of sophisticated information systems may exceed their benefit
2445. Irrelevant information may be
I. Useful in decision making
II. Internally-generated
III. Accurate
a. I only
b. I and II only
c. II and III only
d. I, II, and III

4625. Whether a given type of information is relevant or irrelevant depends on
a. Its accuracy
b. Its objectivity
c. Its relation to the decision to be made
d. Whether it is cash-basis or accrual-basis
2647. Relevant cash flows are
a. Past cash flows
b. Future cash flows
c. Incremental cash flows
d. Unavoidable cash flows
2748. In a decision to lease or borrow money and build office space, which of the following is relevant?
a. The current cost of office space
b. The architect’s fee for drawing the building
c. The number of employees currently working for the company
d. The personal preferences of the decision maker
2849. Irrelevant cash flows are
a. Avoidable
b. Unavoidable
c. Objective
d. Subjective
a. Avoidable
b. Incremental
c. Both of the above
d. None of the above
3051. Frank is considering transportation modes to a client’s office. He can drive his own car, at an
incremental cost of $0.55 per mile, or take a company car. If he takes his own car, he can be
reimbursed $0.45 per mile. If Frank makes his decision strictly from his personal economic point of
view, what is the relevant net cost associated with driving his own car?
a. $0.10
b. $0.45
c. $0.55
d. Some other amount
2131. UncertaintiesBusiness Risks
a. Are issues about which managers have doubts
b. Do not impact accounting information, which is highly objective and reliable
c. Are preconceived notions developed without careful thought
d. Are rarely a problem in business decision making
32. Alaska Airlines flies several non-stop flights daily between Los Angeles and Vancouver. Which of
the following is a business risk associated with this operation?
a. The exact number of flights flown the previous day
b. The average number of passengers on each flight the previous week
c. The average number of empty seats for flights next month
d. The number of ticket agents scheduled for each shift for the next day
22. Biases
a. Are issues about which managers have doubts.

1-10 Cost Management
3273. UncertaintyBusiness risk may hinder a manager’s ability to:
I. Adequately define a problem
II. Identify all potential solution options
III. Predict the outcome of various solution options
a. I and III only
b. II and III only
c. I, II, and III
d. II only
3430. Pet Snacks Company has 500 pounds of liver-flavored dog biscuits that are not selling well. The
selling price of the biscuits could be reduced from $3.00 to $2.50 per pound. Or, they could be
cheese-coated and sold for $4.00 per pound; the additional processing cost would be $0.50 per pound.
Cheese-coated biscuits sell very well. Which alternative probably has less uncertainty concerning
volume of sales?
a. Reduce the price of liver-flavored biscuits
b. Proceed with the cheese coating
c. Both alternatives are equally uncertain
d. Uncertainty does not affect this decision
23. Alaska Airlines flies several non-stop flights daily between Los Angeles and Vancouver. Which of
the following is an uncertainty associated with this operation?
a. The exact number of flights flown the previous day
b. The average number of passengers on each flight the previous week
c. The average number of empty seats for flights next month
d. The number of ticket agents scheduled for each shift for the next day

3254. Marriott Corporation operates hotels all over the world. Which of the following is the best example
of a potential bias associated with its operations?
a. Managers assume that most travelers are interested in conducting business, rather than
vacationing
b. Managers learn that guests rarely stay longer than a week
c. Managers find that last year’s profits were below the industry average
d. Managers are concerned because employee turnover increased during the last year
3265. Uncertainties and bBiases can affect
I. Organizational vision
II. Core competencies
III. Operating plans
a. I only
b. II only
c. I and III only
d. I, II, and III
3276. Which of the following statement about biases is true?
a. Biases can affect management accounting information, but not financial accounting information
b. Managers cannot work toward eliminating their biases
c. Biases reduce the quality of decisions
d. Biased managers are more likely to explore alternatives before making a decision
27. Uncertainty may hinder a manager’s ability to:
I. Adequately define a problem
II. Identify all potential solution options
III. Predict the outcome of various solution options
a. I and III only
b. II and III only
c. I, II, and III
d. II only
328. Biases may be
a. Intentional
b. Unintentional
c. Both intentional and unintentional
d. Beneficial to decision making
329. Biases
a. Inhibit anticipating all future conditions
b. Assist in the identification of relevant information
c. Do not affect the ability to identify irrelevant information
d. Are not a problem in ethical decision making
30. Pet Snacks Company has 500 pounds of liver-flavored dog biscuits that are not selling well. The
selling price of the biscuits could be reduced from $3.00 to $2.50 per pound. Or, they could be
cheese-coated and sold for $4.00 per pound; the additional processing cost would be $0.50 per pound.
Cheese-coated biscuits sell very well. Which alternative probably has less uncertainty concerning
volume of sales?
a. Reduce the price of liver-flavored biscuits
b. Proceed with the cheese coating
c. Both alternatives are equally uncertain
d. Uncertainty does not affect this decision

2240. Biases
a. Are issues about which managers have doubts.
431. Managers can make higher-quality decisions by relying on all of the following except
a. More complete information
b. Better decision-making processes
c. Irrelevant information
d. Information having less uncertainty
32. How does the use of sophisticated information systems affect managerial decision making?
a. Sophisticated information systems always improve managerial decision making
b. Sophisticated information systems always provide better information
c. Managers may overlook potential uncertainties and bias in their information
d. The cost of sophisticated information systems may exceed their benefit
3342. Which of the following adjectives describes higher quality information?
I. Complete
II. Costly to develop
III. Relevant
a. I and II only
b. II and III only
c. I and III only
d. I, II, and III
3443. Higher quality reports are more
I. Relevant
II. Understandable
III. Available
a. I and II only
b. I and III only
c. II and III only
d. I, II, and III
3544. Higher quality decision making processes are less
a. Biased
b. Certain
c. Creative
d. Focused
3645. The process of making higher quality business decisions requires each of the following except
a. Distinguishing between relevant and irrelevant information
b. Recognizing and evaluating assumptions
c. Considering organizational values and core competencies
d. Relying on preconceived notions to make decisions more quickly
3746. Which of the following statements about open-ended problems is true?
a. Open-ended problems cannot be solved with absolute certainty
b. It is not possible to find the best solution to an open-ended problem
c. Only one possible solution is possible for an open-ended problem
d. The best solution to an open-ended problem ensures the most favorable outcome
3847. Why is it necessary to identify whether a problem is open-ended?
a. Open-ended problems require less decision making effort than other types of problems
b. Decision maker biases are not important when addressing open-ended problems
Formatted: Highlight

c. More than one potential solution must be explored for open-ended problems
d. Few management decisions are open-ended

3948. Which of the following is least likely to be an open-ended problem?
a. How to contribute as a team member
b. Choice of career
c. How to study for a course
d. Identification of required courses for a college degree
4049. John is creating next year’s budget for PDC Corporation. He estimates that next year’s sales volume
will be 5% higher than this year and that the selling price per unit will remain at $75 per unit. He
estimates that cost of goods sold will be $40 per unit, based on a purchase agreement the company
has signed with its supplier. The company has done business with the supplier for many years. In
creating the budget, which of the following tasks is most likely to be open-ended?
a. Calculating budgeted sales volume
b. Determining that sales volume will grow by 5%
c. Calculating budgeted cost of goods sold
d. Determining that cost of goods sold per unit will be $75 per unit
4150. Analyzing the strengths and weaknesses of different alternatives includes all of the following except
a. Recognizing and evaluating assumptions
b. Drawing a conclusion about which alternative is best overall
c. Gauging the quality of information
d. Considering different viewpoints
4251. Choosing and implementing a solution to a business problem includes
I. Making trade-offs among alternatives
II. Considering the organization’s strategies
III. Motivating performance within the organization
a. I only
b. I and II only
c. II and III only
d. I, II, and III
4352. Management decisions require monitoring over time for all of the following reasons except
a. The economic environment may change
b. New opportunities may become available
c. To motivate employees to follow plans exactly, even if the plan results in poor performance
d. Unforeseen threats may arise
4453. Which of the following often prevents managers from adequately exploring information before
making a decision?
a. The existence of many uncertainties
b. The need to distinguish between relevant and irrelevant information
c. The managers’ biases
d. The organization’s values
45. Irrelevant information may be
I. Useful in decision making
II. Internally-generated
III. Accurate
a. I only
b. I and II only
c. II and III only
d. I, II, and III

46. Whether a given type of information is relevant or irrelevant depends on
a. Its accuracy
b. Its objectivity
c. Its relation to the decision to be made
d. Whether it is cash-basis or accrual-basis
a. Past cash flows
b. Future cash flows
c. Incremental cash flows
d. Unavoidable cash flows
48. In a decision to lease or borrow money and build office space, which of the following is relevant?
a. The current cost of office space
b. The architect’s fee for drawing the building
c. The number of employees currently working for the company
d. The personal preferences of the decision maker
49. Irrelevant cash flows are
a. Avoidable
b. Unavoidable
c. Objective
d. Subjective
a. Avoidable
b. Incremental
c. Both of the above
d. None of the above
51. Frank is considering transportation modes to a client’s office. He can drive his own car, at an
incremental cost of $0.55 per mile, or take a company car. If he takes his own car, he can be
reimbursed $0.45 per mile. If Frank makes his decision strictly from his personal economic point of
view, what is the relevant net cost associated with driving his own car?
a. $0.10
b. $0.45
c. $0.55
d. Some other amount
5254. As an accountant, you are responsible for
I. Your own behavior
II. The behavior of any organizations you manage
III. The behavior of outside vendors with whom you interact
a. I only
b. I and II only
c. I and III only
d. I, II, and III
5355. When is the most appropriate time to identify ethical problems in organizations?
a. When they are discovered by legal authorities
b. As they arise
c. After they arise
d. When they are discovered by shareholders

5456. Conflicts of interest often compromise managers’ ability to make ethical decisions. Which of the
following situations most likely includes a conflict of interest?
a. Selling goods and services at discounted prices to some clients based on historical volumes
b. Offering sales on credit only to creditworthy clients
c. Paying dividends to shareholders rather than investing in an environmental project
d. Using LIFO to report the cost of ending inventory on the balance sheet
5557. Rewards for ethical behavior can include
I. Integrity
II. Reputation
III. Higher profits
a. I, II, and III
b. I and III only
c. I and II only
d. II only
5658. Which of the following can influence ethical behavior in organizations?
I. Employee personal values
II. Systems for measuring, monitoring and motivating
III. Organizational culture
a. I only
b. I and II only
c. I and III only
d. I, II, and III
5759. Fraudulent financial reporting
I. Is an example of unethical behavior
II. Eventually is likely to decrease organizational market value
III. Decreases the value of the accounting profession
a. I only
b. II only
c. I and III only
d. I, II, and III
Multiple Choice from Study Guide
s
58. Decision quality
a. Refers to a decision that had a positive outcome
b. Refers to the characteristics of a decision that affects the likelihood of achieving a positive
outcome
c. Is reduced by uncertainty and bias
d. Both (b) and (c) are correct
s
59. Which of the following statements is false?
a. Managers must determine the organizational vision before further planning can occur
b. Organizational strategies should take advantage of the organization’s core competencies
c. Operating plans are long-term in nature
d. Organizational core competencies are an organization’s strengths relative to competitors
Commented [mbs2422]: I did not change anything here.
Assume it has to match new study guide.

s
60. Which of the following statements is true?
a. Managerial accounting and cost accounting are the same thing
b. Managerial accounting prepares reports used most frequently by external decision makers
c. Cost accounting information is used for both management and financial accounting
d. Preparation of the entity’s income tax return is an example of a cost accounting activity
s
61. All of the following are examples of external reports except:
a. Tax returns
b. Credit reports
c. Financial statements
d. Budgets
s
62. All of the following are examples of internal reports except:
a. Cash flow analyses
b. News releases
c. Analyses of supplier quality
d. Product mix analyses
s
63. If a manager is deciding whether to repair equipment or replace it, which of the following is irrelevant
to the decision?
a. Cost of the repair
b. Original cost of the equipment
c. Warranty period for the repair
d. Expected life of the equipment if it is not repaired
s
64. Lori is deciding whether to go to school full-time at the local community college or get a full time
job. Which of the following is not relevant to her decision?
a. Tuition costs
b. Potential salary she could earn in a full-time job
c. Cost of books
d. Monthly rent on her apartment
s
a. Unavoidable
b. Incremental cash flows
c. Constant across alternatives
d. Those that occurred in the past
s
66. Which of the following is not one of the steps in ethical decision making?
a. Identify the ways you might get caught doing something unethical
b. Identify the stakeholders to the decision
c. Identify the ethical dilemma
d. Identify the effects of the decision on the stakeholders
s
67. Which of the following statements is false?
a. Strategic cost management focuses on reducing costs as well as strengthening an organization’s
strategic position
b. The balanced scorecard is a formalized approach to strategic cost management
c. The balanced scorecard may include both financial and nonfinancial measures
d. Cost accounting information used for strategic cost management includes only measures of costs

Multiple Choice from Web Quizzes (Available on Student Web Site)
w
68. An internal report is
a. Used for decision making primarily inside the organization
b. Used for decision making primarily outside the organization
c. Used to explain new personnel policies
d. Used by financial analysts
w
69. Cost accounting is all of the following except
a. A process of gathering and summarizing information
b. Preparing employee evaluation reports
c. Preparing information for internal reporting and decision making
d. Preparing information used in financial statements
w
70. Financial accounting is all of the following except
a. A process of gathering and summarizing information primarily for external reports
b. Preparing financial statements according to Generally Accepted Accounting Principles
c. Information used by shareholders, creditors, and regulators for decision making
d. Preparing information for internal reporting and decision making
w
71. Decision quality can best be increased by
a. Thinking harder
b. Controlling for bias and uncertainties
c. Asking an expert for help
d. Using the most current technology
w
72. Biases are
a. Necessary for decision making
b. Expert opinions
c. Ideas that are adopted without careful thought
d. Always part of decision making
w
73. Uncertainties are
a. Issues about which we have doubt
b. Foreseeable factors
c. Not usually part of decision making
d. Biased information
w
74. Relevant information
a. Plays no part in decision making
b. Varies with the action taken
c. Must be based on the opinion of experts
d. Is the same as unavoidable cash flows
w
75. Avoidable cash flows are
a. Usually relevant to a decision
b. Cash flows that are incurred no matter which action is taken
c. Ignored in decision making
d. Are the same as irrelevant cash flows
w
76. Ethical decision making
a. Does not include ongoing improvement
b. Considers the well-being of those affected by the decision
c. Has little to do with professional reputation
d. Is not important for accountants
Commented [mbs2423]: I did not change anything here.
Assume it has to match new website

w
77. The incremental cash flow approach
a. Analyzes the additional cash inflows and outflows for a specific decision
b. Is not useful for decision making
c. Is a search for as many cash flows as possible so they can all be used in decision-making.
d. Includes unavoidable cash flows
w
78. Strategic cost management focuses on all of the following except
a. Strengthening an organization’s strategic position.
b. Reducing costs
c. Both financial and non-financial measures
d. Producing financial statements
w
79. Information for decision making
a. Is only produced inside an organization.
b. Includes estimates and predictions
c. Ensures certainty in the decision making process
d. Is easy to identify
w
80. Cost accounting differs from financial accounting in that cost accounting is
a. Primarily concerned with income determination
b. Relied on for analyzing and implementing internal decisions
c. Focused only on qualitative information
d. Primarily concerned with external reporting
w
81. Tom is gathering information about buying a new car to replace his existing car. The following items
are irrelevant
a. The purchase price of the new car
b. The gasoline mileage of the new car
c. The cost of parking at the university
d. The money Tom will receive for selling the old car
w
82. Lisa would like to start a new business selling pet toys to local pet shops. To reduce her uncertainty
about the volume of toys she can sell in a month, she should do all of the following except
a. Ask pet store managers how many pet toys they sell every month
b. Determine the average price of the pet toys sold each month at local pet stores
c. Take a sample of toys to local stores and ask how many of each item the managers would be
willing to buy
d. Produce as many toys as possible the first month to be certain she has enough
w
83. (CMA) When comparing strategic planning with operational planning, which one of the following
statements is most appropriate?
a. Strategic planning is performed at all levels of management
b. Operational planning results in budget data
c. Strategic planning focuses on authority and responsibility
d. Operational planning is long-range in focus
w
84. (CMA) Wong Company utilizes both strategic planning and operational budgeting. Which one of the
following items would normally be considered in a strategic plan?
a. Setting a target of 12 percent return on sales
b. Maintaining the image of the company as the industry leader
c. Setting a market price per share of stock outstanding
d. Distributing monthly reports for departmental variance analysis

Matching
1. Consider the following activities, which could be undertaken by managers at Southwest Airlines.
Indicate whether each item is most likely part of: (S) organizational strategies, (P) operating plans,
(A) actual operations or (M) measuring, monitoring and motivating. Each numbered item has only
one correct response.
____ 1. comparing actual revenues with budgeted revenues
____ 2. developing processes for handling customer complaints
____ 3. handling customer complaints
____ 4. hosting an annual employee picnic
____ 5. maintaining high quality customer service
_____ 6. negotiating contracts with the flight attendant union over the next six months
____ 7. opening a new route to Philadelphia
____ 8. providing employees opportunities to buy stock at discounted prices
____ 9. valuing training for employees to increase organizational competence
____ 10. reporting periodic financial results
2. The owner of a local restaurant is deciding whether to lease a company van. If the van is leased, the
company would avoid paying its vendors to deliver the supplies and food purchases. The owner has
negotiated a potential lease contract that would require a down payment plus a flat monthly rental
payment. At the end of each year, an additional “contingency” rental payment would be required if
the total number of miles driven exceeds 8,000. The owner has estimated that the van will be driven
600 miles per month for picking up supplies and food purchases, so she does not expect to incur a
contingency annual payment. Based on these miles, the owner has calculated the expected amount of
cost for fuel, repairs, and maintenance. She has received a quote from her insurance company for the
next six months’ insurance. She plans to hire a part-time employee at $10 per hour to drive the van.
The employee will work a flexible schedule based on the deliveries required. Items 1 through 7 are
relevant costs for this decision. Indicate whether the dollar amount of each relevant cost is most
likely (C) certain or (U) uncertain. Each numbered item has only one correct response.
____ 1. Lease down payment
____ 2. Monthly lease rental payments
____ 3. Contingency annual payment
____ 4. Fuel, repairs, and maintenance
____ 5. Van insurance for the next six months
____ 6. Part-time employee wages
____ 7. Reduction in vendor delivery charges
3. Indicate whether each of the following items is primarily: (I) an internal report or (E) an external
report. Each numbered item has only one correct response.
____ 1. analysis of potential acquisitions
____ 2. analysis of product mix
____ 3. capital budgets

____ 4. cash flow plan
____ 5. credit reports
____ 6. financial statements
____ 7. inventory reports for suppliers
____ 8. news release
____ 9. analysis of supplier quality
____ 10. tax returns
4. Rick is an accountant for MRT Corporation. His boss has asked him to make a recommendation
about buying or leasing new computer equipment for the accounting department. A decision has
already been made to acquire a particular type of equipment. The only remaining decision is whether
the equipment will be purchased or leased. Several pieces of information Rick might consider in his
decision are listed below. Indicate whether each of the following items is: (R) relevant or (I)
irrelevant to the decision.
____ 1. cost of current computer equipment
____ 2. interest rate for lease
____ 3. employee feelings about the type of new computer equipment
____ 4. cost of purchasing new equipment
____ 5. depreciation on old equipment
____ 6. future reliability of new equipment
____ 7. independent quality ratings on new equipment
____ 8. trade-in value of old equipment
____ 9. tax incentives to lease
____ 10. personal relationship with equipment vendor
5. The Institute of Management Accountants (IMA) Standards of Ethical Conduct for Members includes
four standards: (A) competence, (B) confidentiality, (C) integrity and (D) objectivity. Several
elements of these standards are listed below. Indicate, with the appropriate letter, the applicable
standard for each. Each numbered item has only one correct response.
____ 1. Avoid actual or apparent conflicts of interest.
____ 2. Communicate information fairly.
____ 3. Communicate unfavorable as well as favorable information and professional judgments
or opinions.
____ 4. Disclose fully all relevant information that could reasonably be expected to influence an
intended user’s understanding of the reports, comments, and recommendations presented.
____ 5. Inform subordinates as appropriate regarding the privacy of information acquired in the
course of their work.
____ 6. Monitor subordinates’ activities to assure the maintenance of privacy.
____ 7. Perform their professional duties in accordance with relevant laws and regulations.

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Test Bank for Cost Management Measuring Monitoring and Motivating Performance, 2nd Edition: Eldenburg

The Project Gutenberg eBook of End as a
World

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Title: End as a World
Author: F. L. Wallace
Illustrator: Diehl
Release date: January 18, 2016 [eBook #50959]
Most recently updated: October 22, 2024
Language: English
Credits: Produced by Greg Weeks, Mary Meehan and the Online
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*** START OF THE PROJECT GUTENBERG EBOOK END AS A WORLD
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End as a World
By F. L. WALLACE
Illustrated by DIEHL
[Transcriber's Note: This etext was produced from
Galaxy Science Fiction September 1955.
Extensive research did not uncover any evidence that
the U.S. copyright on this publication was renewed.]

Prophets aplenty foretold the end—but not one
ever guessed just how it would come about!
Every paper said so in all the languages there were, I guess. I kept
reading them, but didn't know what to believe. I know what I
wanted to think, but that's different from actually knowing.
There was the usual news just after Labor Day. The Dodgers were
winning or losing, I forget which, and UCLA was strong and was
going to beat everybody they met that fall. An H-bomb had been
tested in the Pacific, blowing another island off the map, just as if
we had islands to spare. Ordinarily this was important, but now it
wasn't. They put stuff like this in the back pages and hardly anybody
reads it. There was only one thing on the front pages and it was all
people talked about. All I talked about, anyway.
It began long before. I don't know how long because they didn't
print that. But it began and there it was, right upon us that day. It
was Saturday. Big things always seem to happen on Saturdays. I ate
breakfast and got out early. I had the usual things to do, mowing
the lawn, for instance. I didn't do it nor anything else and nobody
said anything. There wasn't any use in mowing the lawn on a day
like that.
I went out, remembering not to slam the door. It wasn't much, but it
showed thoughtfulness. I went past the church and looked at the
sign that was set diagonally at the corner so that it could be read
from both streets. There it was in big letters, quoting from the
papers: THIS IS THE DAY THE WORLD ENDS! Some smart reporter
had thought it up and it seemed so true that that was the only way
it was ever said. Me? I didn't know.

It was a bright day. People were out walking or just standing and
looking at the sky. It was too early to look up. I went on. Paul
Eberhard was sitting on the lawn when I came along. He tossed me
the football and I caught it and tried to spin it on my finger. It didn't
spin. It fell and flopped out with crazy bounces into the street. The
milk truck stopped, while I got it out of the way. I tossed the football
back to Paul. He put his hand on it and sat there.
"What'll we do?" he said.
I made a motion with my hands. "We can throw the ball around," I
said.
"Naw," he said. "Maybe you've got some comic books."
"You've seen them all," I said. "You got some?"
"I gave them to Howie," he said, thoughtfully screwing the point of
the ball into the center of a dandelion. "He said he was going to get
some new ones though. Let's go see." He got up and tossed the ball
toward the porch. It hit the railing and bounced back into the
bushes. That's where he usually kept it.
"Paul," called his mother as we started out.
"Yeah?"
"Don't go far. I've got some things I want you to do."
"What?" he said patiently.
"Hauling trash out of the basement. Helping me move some of the
potted plants around in front."
"Sure," he said. "I'll be back."
We went past another church on the way to Howie's. The sign was
the same there. THIS IS THE DAY THE WORLD ENDS! They never
said more than that. They wanted it to hang in our minds,
something we couldn't quite touch, but we knew was there.

Paul jerked his head at the sign. "What do you think of it?"
"I don't know." I broke off a twig as we passed a tree. "What about
you?"
"We got it coming." He looked at the sky.
"Yeah, but will we get it?"
He didn't answer that. "I wonder if it will be bright?"
"It is now."

"It might cloud over."
"It won't matter. It'll split the sky." That was one thing sure. Clouds
or anything weren't going to stand in the way.
We went on and found Howie. Howie is a Negro, smaller than we
are and twice as fast. He can throw a football farther and straighter
than anyone else on the team. We pal around quite a bit, especially
in the football season.
He came out of the house like he was walking on whipped cream. I
didn't let that fool me. More than once I've tried to tackle him during
a practice game. Howie was carrying a model of a rocket ship, CO2
powered. It didn't work. We said hi all around and then he
suggested a game of keep-away. We'd left the football at Paul's and
we couldn't so we walked over to the park.
We sat down and began talking about it. "I'm wondering if it will
really come," said Paul. We all squinted up.
"Where'll the President watch it from?" I said. "He should have a
good view from the White House."
"No better than us right here," said Howie.
"What about Australia? Will they see it there?" I said.
"They'll see it all over."
"Africa, too? And what about the Eskimos?"
"It doesn't matter whether they actually see it or not. It will come to
everyone at the same time."
I didn't see how it could, but I didn't feel like an argument. That's
what they were saying on TV and you can't talk back to that.
"Everybody," said Howie. "Not just in this town, but all over.
Wherever there are people. Even where they're not."

"You read that," said Paul.
"Sure," said Howie. "You lent me the comic books. It's even in
them."
We didn't say much after that. I kept thinking of the man who made
the H-bomb. I bet he felt silly and spiteful, blowing up an island.
Somebody might have wanted to live on it, if he'd just left it there.
He must have felt mean and low when something really big like this
came along.
We talked on for a while, but we'd talked it out long ago. There was
really nothing new we could say. Every so often we'd look up at the
sky, but it wasn't going to come until it got here.
Finally we drifted apart. There wasn't anything left to do. We walked
home with Howie and then I went with Paul, leaving him to come
back to my house. I looked at the lawn and without thinking about it
got busy and mowed it. I surprised myself.
It was hot, or it seemed to me it was. I went in to eat. Ma came by
and shut off the sound of TV. I could still see the picture in the other
room. The announcer was making faces, but, of course, I didn't hear
what he said. He looked pretty funny, I thought. I thought we were
all probably pretty funny, moving our mouths and blinking our eyes
and waving our hands. Only nothing real was coming out. Not yet,
anyway.
"Sit still," said Ma. "It will happen without your help. It's going to be
all right."
"Think so?" I said. She would have told me anything to keep me
quiet. She gets nervous when I fidget.
"I think so," she said, giving me my allowance. It was early for that.
Usually I didn't get it until after supper. "Why don't you run uptown
and watch it from there?"
"Maybe I will," I said, dabbling my hands in the water at the sink.
"Are you going to go?"

"Of course I'm not. Why should I get into that mob? I can watch it
just as well from here."
Sure she could. But it was not the same. Everybody I knew was
going to be there. I changed shirts before I left. I took a rag and
wiped the dust from my shoes. I wasn't trying to be fussy or dressed
up or anything. I just thought I should do it.
There was shade and sun on the streets and a few big clouds in the
sky.
A car slowed up and stopped beside me. The window rolled down
and Jack Goodwin leaned toward me. "Going uptown?"
"Yeah."
"Want a lift?"
"Sure." Actually I didn't. I'd rather have walked, looking around as I
went.
Jack Goodwin grinned as I got in. He's got gray hair, where he has
hair. The rest is bald. He looked me over. "I don't see any comets on
your shoulders," he said gravely.
"I never had any," I said. Some people seem to think everyone
under seventeen is a kid.
"You'll be needing them," he said.
"Maybe," I said. I ought to have walked.
I never knew how slow a day could pass. I suppose I should have
slept late and kept busy doing something. This was worse than
putting on a uniform and waiting until gametime. At least there was
a coach on the field to tell you what to do as you ran through the
drill.

Jack Goodwin stopped at a light. I had a notion to get out. But I
didn't. Goodwin grinned again as the light changed and we started
up. "I don't blame you for being edgy," he said. "It's the suspense. If
we only had some way of knowing for sure, radio maybe."
"There's no radio," I said. "The calculations have been checked."
"Sure, but maybe there's something we forgot. Or don't know. All
sorts of things can go wrong."
He must have talked on and on, but I didn't listen. Howie and me
and Paul had gone over everything he was saying.
"Thanks," I said as he stopped and I got out.
"Don't mention it," he said. He nearly scraped the rear fender of the
car as he drove off. It was a new car, too. He wasn't so bad. Maybe
he was just worried.
I wandered to the newsstand and looked at magazines and
pocketbooks. Old lady Simpson didn't ask me if I was going to buy
and didn't chase me away. She was busy arguing with some
customers. Even so it was the first time she didn't pay attention to
me when I came in. I had a good chance to look at things I never
buy. There was nothing in them I wanted to see. I was thirsty. I had
a coke and was still thirsty. I asked for a glass of water, drank half of
it and went out.
Down the street there was a TV set in a store window. I watched it.
They were showing a street in India, people looking up. They
flashed all around, to Italy, China, Brazil. Except for their clothes, it
wasn't much different from here. They were all looking up.
I did the same. For the first time I noticed there was a slight
overcast. Big billowing clouds had passed, but this was worse. I
hoped it would clear away in time. Not that it really mattered.

It was more crowded than usual for Saturday, but at the same time
it was quiet. People were shopping, but they weren't really buying
much or else they bought it faster. Nobody wanted to miss it. They
all seemed to have one eye on their lists and another on the clock.
Howie and Paul came up the street and we nodded and said
something. A few other boys from the school passed by and we
stopped. We gathered together. It was getting closer—and the space
between the minutes was growing longer and longer.
I looked at Paul's watch. He said it was on the minute. I decided
there was time to go in and get a candy bar. All of a sudden I was
hungry. I didn't know where it came from. I'd had to stuff down
lunch not long ago. And now I was hungry.
I went to a store and had to fight my way in. People were coming
out. Not just customers, but the clerks and owner, too. There was a
big television screen inside, but nobody wanted to see it on that.
They wanted to be outside where it would happen to them. Not just
see it, have it happen. The store was empty. Not closed—empty.
I turned and rushed out to join the others. I couldn't miss it. There
were still minutes to go, but suppose there had been a
miscalculation. I knew what that would mean, but even so I had to
be there. I would almost die, too.
Now we were all looking up—all over the world people were, I
suppose. It was quiet. You could hear them breathing.
And then it came, a flash across the sky, a silver streak, the biggest
vapor trail there ever was. It went from this side to that side in no
time. It split the sky and was gone before the shock blast hit us.
Nobody said anything. We stood there and shivered and
straightened up after the rumbling sound passed.
But there was the vapor trail that stretched farther than anyone
could see. It would go around the world at least once before it came
to an end somewhere in the desert. I saw my science teacher—he
was trying to smile, but couldn't. And then there was the pharmacist
who had wanted to be a research chemist, but wasn't good enough.

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