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Test Bank For Cost Management A Strategic Emphasis 7th Edition by Blocher Stout Juras Cokins ISBN 9780077733773
Test Bank For Cost Management A Strategic Emphasis 7th Edition by Blocher Stout Juras Cokins ISBN 9780077733773
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emphasis-7th-edition-by-blocher-stout-juras-cokins-isbn-9780077733773/
Solution Manual:
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a-strategic-emphasis-7th-edition-by-blocher-stout-juras-cokins-
isbn-9780077733773/
Chapter 02
1. In SWOT analysis, strengths and weaknesses are most easily identified by looking:
A. Demographic trends.
B. Technological advances in the industry.
C. A patent developed by another firm for manufacturing a product.
D. Changes in regulation of the industry.
E. Changes in the economic environment facing all industries.
A. Is not comprehensive, since it doesn't include all the critical success factors which contribute
to competitive success.
B. Helps focus managers' attention to bottom line profits.
C. Is forward looking, stressing nonfinancial measures that can lead to benefits in the future.
D. Fails to reflect environmental and social effects of the firm's operations.
E. Is heavily weighted toward the financial critical success factors.
5. The balanced scorecard can be made more effective by developing it at a detail level so
that employees:
2-2
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McGraw-Hill Education.
6. The Euro is:
7. The main objective of value chain analysis is to identify stages of the value chain where the
firm can:
8. It is becoming more common to see manufacturing firms use the value chain to take
strategic steps to improve the overall profitability of the firm by:
9. With regard to critical success factors, which one of the following would not be considered
a financial measure of success?
A. Cash flow.
B. Growth in industry productivity.
C. Sales growth.
D. Earnings growth.
E. Reduction in the cost of inventory.
2-3
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McGraw-Hill Education.
10. Which one of the following customer critical success factors is best measured by warranty
expense?
A. Quality.
B. Dealer and distributor efficiency and effectiveness.
C. Timeliness of delivery.
D. Customer satisfaction.
11. Which one of the following is not usually included as a perspective of the balanced scorecard?
A. Financial Performance.
B. Tax Reporting.
C. Learning and Growth.
D. Customer Satisfaction.
E. Internal Business Processes.
12. Which of the following best describes the type of information that cost management must provide
that is most important for the success of the organization?
2-4
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the proportion above-mentioned; and if the plane of the satellite’s orbit
be not the same with the plane of the planet’s equator, the protuberant
matter about the equator will by a constant effort of its attraction
endeavour to make the two planes coincide. Hence the regularity of the
satellite’s motion is necessarily disturbed, and though upon examination
this effect is found to be but small in the moon, the figure of the earth
differing so little from that of a sphere, yet in some cases it may be
thought worth notice; if not, it will be at least a satisfaction to see that
what is neglected can be of no consequence. But however inconsiderable
the change may be with regard to the moon, it becomes very sensible in
the motions of the satellites of Jupiter both on account of their nearer
distances to that planet when compared with its semidiameter, as also
because the figure of Jupiter so far recedes from that of a sphere. This I
have shewn and exemplified in the fourth satellite; in which case indeed
the computation is more exact than it would be for the other satellites:
for as my first design was to examine only how far the moon’s motion
could be affected by this cause, I supposed the satellite to revolve at a
distance somewhat remote from the primary planet, and the difference of
the equatoreal diameter and the axis of the planet not to be very
considerable. There likewise arises this other advantage from the present
theory, that it furnishes means to settle more accurately the proportion of
the different forces which disturb the celestial motions, by assigning the
particular share of influence which is to be ascribed to the figure of the
central bodies round which those motions are performed.
I have added at the end a proposition concerning the diurnal motion of
the earth. This motion has been generally esteemed to be exactly
uniform; but as there is a cause that must necessarily somewhat alter it, I
was glad to examine what that alteration could amount to. If we first
suppose the globe of the earth to be exactly spherical, revolving about its
axis in a given time, and afterwards conceive that by the force of the sun
or moon raising the waters its figure be changed into that of a spheroid,
then according as the axis of revolution becomes a different diameter of
the spheroid, the velocity of the revolution must increase or diminish:
for, since some parts of the terraqueous globe are removed from the axis
of revolution and others depressed towards it, and that in a different
proportion as the sun or moon approaches to or recedes from the equator,
when the whole quantity of motion which always remains the same is
distributed through the spheroid, the velocity of the diurnal rotation
cannot be constantly the same. This variation however will scarce be
observable, but as it is real, it may not be thought amiss to determine
what its precise quantity is.
I am sensible the following theory, as far as it relates to the motion of
Jupiter’s satellites, is imperfect and might be prosecuted further; but
being hindered at present from such pursuit by want of health and other
occupations, I thought I might send it you in the condition it has lain by
me for some time. You can best judge how far it may be of use, and what
advantage might arise from further improvements in it. I am glad to have
this opportunity of giving a fresh testimony of that regard which is due to
your distinguished merit, and of professing myself with the highest
esteem,
Reverend Sir,
Your very humble Servant,
C. Walmesley.
Bath, Oct. 21. 1758.
L I.
L II.
C .
Igitur gravitas corporis S secundum SD est ad ejusdem gravitatem
secundum SR sive DC in materiam sphæroidis globo interiori
2k 2kb² khhb² 2h hb²
incumbentem ut - + ad + -
3 5l² l⁴ 3 5l²
hkkb²
, adeoque si gravitas prior exponatur per k, posterior exprimetur
l⁴
3hb²
per h - quamproximè. Unde cum sit DC = h, patet gravitatem
5l²
corporis S in sphæroidem oblatam non tendere ad centrum C, sed ad
punctum c rectæ DC in plano æquatoris jacentis vicinius puncto D.
PROPOSITIO I.
P .
4kb³
Deinde vis illius D × c × secundum SD pars ea quæ agit in
5l⁵
4kkb³
directione SC est D × c × , quæ addita vi Sq dat D × c × (
5l⁶
2b³ 6kkb³
- ) vim perturbatricem tendentem ad centrum planetæ
5l⁴ 5l⁶
2bbD
primarii, atque hæc vis est ad satellitis gravitatem in
3l²
3bc 9kkbc
primarium ut - ad 1. Q. E. I.
5l² 5l⁴
C .
PROPOSITIO II.
P .
C .
Si computatio instituatur pro lunâ, assumendo mediocrem ejus orbitæ
inclinationem ad æquatorem terrestrem, erit n cosinus anguli 23° 28´½;
et posito semiaxi terræ b = 1, erit distantia lunæ à centro terræ mediocris
l = 60 circiter, indeque in hypothesi quod sit differentia semiaxium c =
1 3bcn S 1
, erit × × 360° = 11´´ ½; et si fuerit c = ,
229 5l² L 177
manente terrâ uniformiter densâ, erit ille motus = 15´´. Hic erit motus
nodorum annuus lunæ regressivus in plano æquatoris terrestris, qui
reductus ad eclipticam, uti posteà docebitur, pro vario nodorum situ
evadet multò velocior.
Notabilis multò magis erit motus intersectionis orbitarum satellitum
Jovis in plano æquatoris Jovialis; et computabitur satis accuratè per
formulam suprà traditam, modò satelles non sit Jovi nimis vicinus. Sic
pro satellite extimo erit L = 16ᵈ 16ʰ 32´, b = 1, l = 25,299 circiter,
1
semiaxium Jovis differentia c = ; et positâ orbis hujus satellitis
13
inclinatione ad æquatorem Jovis æquali 3°, erit n cosinus hujus
3bcn S
inclinationis, atque inde prodibit × × 360° = 34´ circiter,
5l² L
motus scilicet nodorum annuus satellitis quarti in plano æquatoris Jovis
in antecedentia. Si minùs vel magìs inclinatur orbis ad Jovis æquatorem,
augeri vel minui debet hic motus in ratione cosinûs hujus inclinationis.
Cæterùm patet motum hunc nodorum in plano æquatoris planetæ
primarii, æstimando distantiam satellitis in semidiametris primarii,
generatìm esse, dato tempore, in ratione compositâ, ex ratione directâ
differentiæ semiaxium planetæ et cosinûs inclinationis orbis satellitis ad
planetæ æquatorem, conjunctìm; et ex ratione inversâ temporis periodici
satellitis et quadrati distantiæ satellitis à centro planetæ, item conjunctìm.
PROPOSITIO III.
P .
C . I.
Exinde liquet nullum esse hunc motum nodi, ubi sin. LG = 0, vel
etiam ubi pu = qs, quod contingit ubi orbitæ lunaris arcus GN eclipticam
et æquatorem æqualis est 90°, sive ubi nodi lunares versantur in punctis
declinationis lunaris maximæ, sive ubi arcus AG, cujus cosinus est u,
evadit æqualis 78° 5´, id est, ubi nodus ascendens lunæ versatur in 11°
55´ Cancri, vel 18° 5´ Sagittarii. Eritque progressivus hic motus, id est,
fiet secundum seriem signorum, dum nodus ascendens lunæ transit
retrocedendo ab 18° 5´ Sagittarii ad 11° 55´ Cancri, regressivus autem in
reliquâ parte revolutionis; et maximus evadit motus regressivus, ubi u =
-1, id est, ubi nodus ascendens versatur in principio Arietis; et maximus
progressivus, ubi u = 1, id est, ubi idem nodus occupat initium Libræ.
Itaque cùm motus ille nodorum annuus, de quo hîc agitur, universaliter
3bcq pu - qs S
sit æqualis × × × 360°, hoc est, per Coroll.
5l² s L
pu - qs pu - qs
Prop. 2. æqualis 11´´ ½ × vel 15´´ × prout
s s
1 1
differentia semiaxium terræ fuerit vel , existentibus
229 177
scilicet p sinu et q cosinu anguli 23° 28´ ½, atque s sinu anguli 5° 8´ ½;
eo anno, in cujus medio circiter nodus lunæ ascendens tenuerit
principium Arietis, motus nodorum regressivus, qui et maximus, erit 1´ 2
´´ vel 1´ 20´´; ubi verò idem nodus subierit signum Libræ, motus
maximus progressivus erit 41´´ vel 53´´. In aliis nodorum positionibus
eodem modo computabitur.
C . II.
Si desideretur excessus regressûs nodi supra progressum in integrâ
nodi revolutione, sequenti ratione investigabitur. Jungantur equinoctia
diametro EA, in quam demittatur perpendiculum GK, et sumpto arcu Gh
quem describit nodus eclipticus G quo tempore nodus equatorius N
describit arcum Nn, ducatur hc perpendicularis in GK. Per hanc
pu - qs
propositionem est Gg. Nn ∷ . 1, sive, quia est 1. u ∷ Gh. Gc,
s
p × Gc
fit Gg. Nn ∷ - q × Gh. Gh; adeoque summa omnium Gg erit
s
ad summam omnium Nn, hoc est, motus nodi ecliptici in integrâ sui
revolutione erit ad motum nodi æquatorii eodem tempore factum, ut
p × Gc
summa omnium in circulo quantitatum - q × Gh ad summam
s
totidem arcuum Gh, hoc est, ut - q ad 1. Signum autem—denotat motum
fieri in antecedentia sive regressum nodi excedere ejusdem progressum.
Unde cum motus nodi æquatorii N fit 11´´ ½ vel 15´´ quo tempore nodus
eclipticus describit 19° 20´ ½, motus ille nodi æquatorii tempore nodi
360°
ecliptici periodico evadit 11´´ ½ × = 3´ 34´´ vel 15´´ ×
19° 20´ ½
360°
= 4´ 39´´; quo pacto prodit motus nodi ecliptici præfatus
19° 20´ ½
æqualis q × 3´ 34´´ vel q × 4´ 39´´, proindeque est radius ad cosinum
obliquitatis eclipticæ ut 3´ 34´´ vel 4´ 39´´ ad motum quæsitum, nempe 3
1
´ 16´´, existente differentiâ axium terræ, vel 4´ 16´´ eâ existente
229
1
: atque hic est excessus regressûs nodi supra progressum in
177
integrâ nodi revolutione vi prædictâ genitus. Excessu igitur hoc minuatur
motus nodi lunaris periodicus 360°, et remanebit motus ille quem generat
vis solis.
PROPOSITIO IV.
P .
PROPOSITIO V.
P .
C .
S .
P .