Introduction and Cost Behavior

Week 1 DQ 1: Introduction and Cost Behavior – Discussion

Cost Terms, Classifications, and Behavior (Graded)

Welcome to our Week 1 Discussions! To get us started, let’s consider the following questions.

1) Would a traditional income statement differ depending on whether the business is a service organization, merchandiser, or manufacturer?

2) Could we use managerial accounting tools to assess the profitability of an organization other than a manufacturing business, or are the topics that we are learning only related to manufacturing?

3) If we could use these concepts in service and/or merchandising businesses, how would we go about doing so?Let’s start with the first question.

Week 1 DQ 2 : Introduction and Cost Behavior – Discussion

Research and Application (Graded)

Go to page 130, Case 3-30, Ethics and the Manager. Let’s discuss the questions, make value-added comments, points, and share personal experiences of unethical situations.


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