You are on page 1of 1

Chapter 7

1. Explain the value chain concept. How can the value chain help businesses ?
2. Categories the following processes as value adding or non-value adding :
a. Transportation/distribution :
b. Material wasted : tidak bernilai tambah
c. Rework : tidak bernilai tambah
d. Quality inspection :
e. Set-up :
f. Assembly :
g. Painting :
3. What is the difference between primary activities and support activities in the value chain ?
4. What are the steps in a corporate value chain analysis ?
5. What are difference between the corporate and an individual product’s value chain ?
6. Describe the relationship between the value chain framework and the MAS ?
7. Compare the differences between structural cost drivers and executional cost drivers.
8. What are the problems with using tradisional accounting methods in the value added chain ?
explain how startegic management accounting caan be used to overcome these problems.
9. If a company has ‘cost leadership’ as its strategy, how can accounting contribute to meeting
this goal ?
10. Why is strategic management accounting necessary for the value chain concept to be
succesful ?
11. Explain the relationship between the value chain, strategic planning and decision making.
Give example.