(Original PDF) Management Accounting

: Information for Creating and Managing

Value 8th Edition
Visit to download the full and correct content document:
https://ebooksecure.com/download/original-pdf-management-accounting-information-f
or-creating-and-managing-value-8th-edition/
 Information for Creating and Managing Value 8e
Management Accounting
Management Accounting
Information for Creating and Managing Value 8e

The eighth edition of the market-leading Management

Management Accounting
Accounting text continues to be an excellent Information for Creating and Managing Value
resource for students, guiding them in building solid
foundations in management accounting by linking
theory to real-world application.
This edition has been revised and updated to
Connect is proven to deliver better
incorporate real life case studies with an increasing
results. Content integrates seamlessly
focus on businesses across the Asia–Pacific and other
with enhanced digital tools to create
international regions. In addition, brand new and
a personalised learning experience
revised end-of-chapter activities provide students
that provides precisely what you need,
with the opportunity to apply what they are learning
when you need it.
to real-world scenarios.
Maximise your learning with 8th Edition
Management Accounting combines authoritative,
SmartBook, the first and only adaptive
peer-reviewed content with cutting edge technology
reading experience designed to change
and a strong pedagogical framework to provide a
the way you read and learn. It creates
closely integrated digital learning solution.
a personalised reading experience
by highlighting the most impactful
concepts you need to learn at that
moment in time.
To learn more about McGraw-Hill

Langfield-Smith Smith Andon Hilton Thorne

SmartBook® visit www.mheducation.
com.au/student-smartbook

ISBN 9781760420406

9 781760 420406
www.mhhe.com/au/langfield8e Langfield-Smith Smith Andon Hilton Thorne

langfield_Cover_Final TO MH_14/09.indd 1 14/09/2017 6:29 PM

Part 2 Costs and costing systems 75
Chapter 3
Cost behaviour, cost drivers and cost estimation 78
Graduate spotlight 77 Using cost behaviour patterns to predict costs 96
What are cost behaviour, cost estimation and Cost estimation 96
cost prediction? 79
Practical issues in cost estimation 104
Cost drivers 80
Learning objectives 78
REALLIFE Health teaching, training and research: Summary 106
studying the cost drivers 84 References 107
REALLIFE Managing costs in challenging times 85 Self-study 108
Appendix 111
REALLIFE Cost behaviour, cost management and Key terms 115
market competitiveness at Qantas 86 Review questions 115
Cost behaviour patterns 87 Exercises 117
Problems 121
REALLIFE Cost behaviour in Australian companies 94 Cases 128
REALLIFE The behaviour of labour costs in the current
business environment 95

Chapter 4
Product costing systems 132
Product costing 133 REALLIFE Job costing in the construction industry
(the Lum Chang Group) 160
REALLIFE The cost of Australian wine 135
Process costing: Spritz 160
REALLIFE Costing defence contracts 136 Learning objectives 132
REALLIFE Product costing in small business 138 Summary 163
References 164
Flow of costs in manufacturing businesses 138
Self-study 165
Allocating overhead costs to products 140 Appendix 167
Key terms 168
REALLIFE Product costs at Coopers Brewery 142
Review questions 169
Types of product costing systems 144 Exercises 170
Problems 173
Job costing: Williams Elevators 147
Cases 179

Chapter 5
Process costing and operation costing 184
Process costing at Spritz 185 REALLIFE Which costing system for Australian wine? 205
REALLIFE From trees to timber 186 Other issues in process costing 208
Process costing with work in process inventories 187 Learning objectives 184
Summary 209
Process costing using the weighted average
References 210
method 190
Self-study 211
Process costing using the FIFO method 193 Appendix 214
Key terms 219
Process costing and spoilage 197
Review questions 219
Hybrid costing systems 201 Exercises 220
Operation costing for batch Problems 225
manufacturing processes 202 Cases 232

vii

lan67085_fm_i-1.indd vii 09/15/17 06:37 PM

Chapter 6
Service costing 234
What are service organisations? 235 Flow of costs in service firms 261
Cost classifications in service organisations 237 Costing in retail and wholesale businesses 263
REALLIFE The costs of services provided REALLIFE Cost and competitive pressures
by Australia’s hospitals 241 in the Australian retail sector 265
Estimating service costs 242 Learning objectives 234
Summary 266
REALLIFE Service costing in the NSW public sector 246
References 267
Costing services at Adelaide bank 247 Self-study 268
Key terms 271
REALLIFE The downside of using billable hours
Review questions 271
to charge for legal services 255
Exercises 272
When should firms estimate their service costs? 258 Problems 277
REALLIFE The costs and benefits of service costs Cases 284
for a medical practice 261

Chapter 7
A closer look at overhead costs 290
What are overhead costs? 291 Allocating support department costs 310
Allocating indirect costs: some general principles 293 Learning objectives 290
Summary 319
REALLIFE Measuring tsunami recovery costs:
References 320
an overhead or not? 294
Self-study 320
Allocating overhead costs to products 295 Appendix 323
Key terms 329
Issues in estimating overhead rates 302
Review questions 329
REALLIFE How should the Pacific Islands Exercises 330
Forum Fisheries Agency allocate its overheads? 304 Problems 334
Allocating indirect costs to responsibility centres 307 Cases 342

REALLIFE Overhead costs and price setting

at Dalrymple Bay Coal Terminal 309

Chapter 8
Activity-based costing 346
Problems with conventional product costing Activity-based versus traditional product
systems 348 costs at Mason & Cox 361
Product costing at Mason & Cox 350 REALLIFE Healthcare costing challenges 363
Activity-based costing at Mason & Cox 353 Costs versus benefits of ABC at Mason & Cox 363
Initial decisions about ABC at Mason & Cox 354 When should ABC be used? 364
Step one: measuring the costs of the
REALLIFE The adoption of ABC in Australia
manufacturing overhead activities 355
and New Zealand 364
Step two: assigning the costs of manufacturing overhead
REALLIFE ABC in the New Zealand blood service 366
activities to products 357
Other activity-based costing issues 366
REALLIFE Activity-based costing in the NSW
public sector 360 Activity-based costing in service organisations 368

viii

lan67085_fm_i-1.indd viii 09/14/17 01:12 PM

REALLIFE Counting the cost of childhood Appendix 375
immunisation 369 Key terms 384
Review questions 384
Learning objectives 346
Exercises 385
Summary 370
Problems 391
References 371
Cases 402
Self-study 372

Part 3 Information for managing resources 413

Chapter 9
Budgeting systems 416
Graduate spotlight 415 REALLIFE Budgeting practices in Australia 438
Strategic planning and budgeting systems 417 Zero-base budgeting 441
Purposes of budgeting 418 Program budgeting 441
Responsibility accounting 418 REALLIFE The benefits of program budgeting 442
REALLIFE ‘Beyond budgeting’ and other Learning objectives 416
budget adaptations 419 Summary 442
The annual budget: a planning tool 420 References 443
Self-study 444
REALLIFE Budgeting at the Australian Ballet School 425 Appendix 447
Budgeting at AVJennings Ltd 426 Key terms 451
Review questions 451
REALLIFE Budgeting for major events: Exercises 452
the Olympic Games 427 Problems 457
Budget administration 436 Cases 470
Behavioural consequences of budgeting 437

Chapter 10
Standard costs for control: direct material and direct labour 476
Controlling costs 477 Standard costs for product costing 497
Setting standards 478 Learning objectives 476
Summary 500
Developing standards at R.M. Williams 481
References 500
Calculating standard cost variances 484 Self-study 501
REALLIFE Cost pressures and variance analysis Appendix 504
in hospitals 489 Key terms 506
Review questions 506
Investigating significant variances and taking Exercises 507
corrective actions 490 Problems 510
Cost control through assigning responsibility 494 Cases 519
Standard costing and behaviour 496

Chapter 11
Standard costs for control: flexible budgets and manufacturing overhead 522
Flexible budgets 523 Overhead cost performance report 536
Flexible overhead budget: R.M. Williams 527 Standard costs for product costing 537
Overhead application in a standard costing system 528 Flexible budgets in service organisations 538
Calculating overhead cost variances 529 An appraisal of standard costing systems 539

ix

lan67085_fm_i-1.indd ix 09/15/17 06:38 PM

REALLIFE Adapting standard costing Appendix 549
systems for modern times 542 Key terms 551
Review questions 551
Activity-based budgeting 542
Exercises 552
Learning objectives 522 Problems 555
Summary 546 Cases 564
References 547
Self-study 547

Chapter 12
Managing and reporting performance 570
Purposes of performance measurement 571 Transfer pricing 586
Characteristics of effective performance REALLIFE The dark side of transfer pricing
measurement systems 571 in multinationals 595
REALLIFE Principles for reporting performance Learning objectives 570
outcomes 573 Summary 596
References 597
Structuring for control: decentralisation 573
Self-study 598
Responsibility centres 575 Key terms 601
Review questions 602
More complex structures 577
Exercises 603
REALLIFE Shared services to enhance Problems 606
customer value and manage costs 579 Cases 615
Financial performance reporting 580

Chapter 13
Financial performance measures and incentive schemes 622
Financial measures in investment centres 623 REALLIFE Employee share ownership is more than an
incentive compensation scheme 642
Return on investment 624
Learning objectives 622
Residual income 628 Summary 643
Measuring profit and invested capital 629 References 644
Self-study 645
Measures of shareholder value 633 Key terms 647
Review questions 648
Incentive schemes 636
Exercises 649
REALLIFE Senior executive Problems 651
pay in Australia 640 Cases 658

Chapter 14
Strategic performance measurement systems 662
The problems with using traditional financial performance The balanced scorecard 669
measures in isolation 663
REALLIFE Managing performance at IAG 672
The advantages of non-financial measures 665
REALLIFE Measuring impact in charitable organisations 673
Selecting operational measures 665
Strategy maps 673
The limitations of non-financial
REALLIFE Customising the balanced scorecard 675
performance measures 669

lan67085_fm_i-1.indd x 09/14/17 01:12 PM

Developing a balanced scorecard for the Summary 686
Cooktown Bus Company 676 References 686
Self-study 687
How successful are balanced scorecards? 679 Key terms 689
Does non-financial performance lead to Review questions 690
financial performance? 680 Exercises 690
Problems 693
Benchmarking 683 Cases 699
Learning objectives 662

Chapter 15
Managing suppliers and customers 702
Supply chain management 703 Learning objectives 702
Summary 732
REALLIFE Driving supply chain improvements at Coles 705
References 733
Managing suppliers 706 Self-study 734
Appendix 738
Managing inventory 710 Key terms 740
REALLIFE Is JIT too risky? 719 Review questions 741
Exercises 742
Managing customers 720 Problems 745
Cases 753
REALLIFE Reliance on major customers 721

REALLIFE Managing customers with social media 723

Managing time 728

Chapter 16
Managing costs and quality 758
Cost management 759 Managing quality 778
Activity-based management 760 REALLIFE Managing costs, throughput and quality for
REALLIFE Lean thinking at the city of customer value: Flinders Medical Centre 779
Melbourne 765 Learning objectives 758
Business process re-engineering 768 Summary 785
References 786
Life cycle costing 769 Self-study 786
REALLIFE Cost management in the Australian Key terms 788
wine industry 770 Review questions 789
Exercises 790
Target costing 772 Problems 794
REALLIFE Target costing in Australia Cases 803
and New Zealand 773

Managing throughput 776

xi

lan67085_fm_i-1.indd xi 09/15/17 06:39 PM

Part 4 Information for creating value 808
Chapter 17
Sustainability and management accounting 810
Graduate spotlight 809 Sustainability and supply chain management 828
Corporate sustainability 811 REALLIFE A life cycle analysis of carbon emissions 829
REALLIFE Corporate responsibility reporting REALLIFE Environmental costing at GH Michell & Sons 831
around the globe 813
REALLIFE A sustainability scorecard at Westpac 833
REALLIFE Adoption of integrated reporting 816
Strategic performance measurement
Sustainability and stakeholders 816 systems and sustainability 835
REALLIFE Measuring sustainability Sustainability and capital expenditure analysis 837
performance at Arrium 817
Learning objectives 810
Sustainability and management accounting 818 Summary 841
References 842
Recognising and measuring economic,
Self-study 843
environmental and social impacts 819
Key terms 846
REALLIFE The valuation of environmental Review questions 847
impact—Puma and beyond 822 Exercises 848
Environmental management accounting 823 Problems 851
Cases 854
Environmental costs 824

Chapter 18
Cost volume profit analysis 858
CVP analysis at the Melbourne Theatre Company 859 Practical issues in CVP analysis 877
The break-even point 861 An activity-based approach to CVP analysis 878
The break-even formula 861 REALLIFE Making the most of our coffee culture 879
REALLIFE The importance of the break-even Financial planning models 882
point at Linneys 862
Learning objectives 858
Graphing cost volume profit relationships 864 Summary 884
References 885
REALLIFE A sundae too far away 865
Self-study 886
Target net profit 868 Appendix 888
Using CVP analysis for management decision Key terms 891
making 868 Review questions 892
Exercises 893
CVP analysis with multiple products 873 Problems 895
Including income taxes in CVP analysis 875 Cases 901
REALLIFE Salmon—a fishy success story 876

Chapter 19
Information for decisions: relevant costs and benefits 906
The management accountant’s role Identifying relevant costs and benefits 913
in decision making 907 Relevant information for some common decisions 917
REALLIFE What role do accountants play
REALLIFE Pros and cons of outsourcing 925
in decision making? 909
REALLIFE Sustainable solutions for by-products 932
Relevant information 911

xii

lan67085_fm_i-1.indd xii 09/14/17 01:12 PM

Implications of activity-based cost References 937
analysis for decisions 932 Self-study 937
Appendix 940
Incentives for decision makers 934
Key terms 944
Pitfalls to avoid when using accounting Review questions 944
data for decisions 935 Exercises 945
Problems 947
Learning objectives 906
Cases 956
Summary 936

Chapter 20
Pricing and product mix decisions 960
Major influences on pricing decisions 961 REALLIFE The penalties for price fixing 979
REALLIFE Battling for Australia’s skies 964 Product mix decisions 980
Economic profit-maximising models 964 Learning objectives 960
Summary 983
Pricing strategies 967
References 984
REALLIFE Ticket pricing in the Australian Self-study 985
Football League 968 Appendix 988
Key terms 991
Strategic pricing of new products 975
Review questions 991
Competitive bidding 976 Exercises 992
Legal restrictions on setting prices 978 Problems 995
Cases 1003
REALLIFE Proving predatory pricing:
a challenge for the ACCC 979

Chapter 21
Information for capital expenditure decisions 1008
Capital expenditure decisions 1009 Post-completion audits of capital
expenditure decisions 1040
Cash flows 1009
Justification of investments in
The capital expenditure approval process 1010
advanced technologies 1041
Capital expenditure decisions at the
REALLIFE What drives investments in technology? 1042
Meadowleigh Medical Centre 1011
The limitations of traditional capital
Discounted cash flow analysis 1014
expenditure analysis 1043
Comparing two alternative investment projects 1020
Learning objectives 1008
REALLIFE Fleet renewal decisions at Qantas: Summary 1045
the A380 and B787 1022 References 1046
Self-study 1047
Accounting for uncertainty using real-options
Appendix 1050
analysis 1024
Key terms 1053
Other techniques for analysing Review questions 1053
capital expenditure proposals 1025 Exercises 1055
Performance evaluation: a behavioural issue 1029 Problems 1058
Cases 1063
Income taxes and capital expenditure analysis 1030

Glossary 1066 Index 1081

xiii

lan67085_fm_i-1.indd xiii 09/14/17 01:12 PM

Preface
Management accounting is a dynamic, constantly changing area. It must remain relevant to organisational needs in
today’s business world of global markets, irrepressible innovation and digital disruption. To understand the nature of
management accounting practice, it is important to understand broader aspects of business practice across a range
of areas, including strategy, marketing, human resource management, operations management and organisational
behaviour. Management accounting both draws on and contributes to these areas.
Our approach in presenting this subject to students and managers is to focus on cutting-edge management
accounting as practised by leading organisations in Australia and overseas, while at the same time acknowledging
that some firms are satisfied with more traditional approaches. A key way in which we do this is through the inclusion
of ‘Real life’ examples, where we provide practical illustrations of how organisations employ the techniques
described in the text. Many of the ‘Real life’ sections included in the eighth edition are new and reflect the latest in
business practice.
Since the first edition of this book appeared in the early 1990s, there have been dramatic changes in thinking
about the role of management accounting in organisations. Once it was sufficient to describe management
accounting as being concerned with providing information for planning and control, and for decision making.
However, the role of management accounting is now more complex. It is now concerned with the processes and
technologies that enable the effective use of organisational resources to support managers in enhancing customer
and shareholder value. Supply chain management approaches provide a framework for integrating contemporary
cost management and performance measurement. The issue of sustainability is now increasingly important as
businesses seek to understand and manage any adverse impact they have on the environment and society.
The processes and technologies of management accounting that enhance shareholder and customer value are
evolving over time and require an intimate knowledge of the nature of the business, its markets, its strategy and its
people. Someone working in the management accounting area in 2018 needs to not only understand the internal
characteristics of a business, but also have a detailed knowledge of competitors, customers and suppliers. Over
the decades the practice of management accounting has developed to become more integrated with the process
of management, and less a part of the practice of accounting, with management accountants playing a significant
role as part of the management team. As such, management accountants have the ability to significantly shape an
organisation’s strategic direction.
The book has been written primarily as a text for one- or two-semester undergraduate management accounting
courses. The references at the end of each chapter provide guidance on additional readings. With its description of
current practice and strong emphasis on the new developments in management and management accounting, this
book also provides a sound foundation for a management accounting unit within an MBA course.
While the origins of this text can be traced to the US text, Managerial Accounting, by Ronald Hilton, it has
always differed from its US counterpart. The Australian book takes a broad perspective in viewing management
accounting as the efficient and effective use of resources, supporting managers in the improvement of customer and
shareholder value. The rapidly changing business environment is seen as having implications for the development
of new approaches to management accounting, as highlighted through the many ‘Real life’ cases presented in the
book, which focus on current management accounting practices and issues faced by organisations in Australia,
New Zealand and the wider Asia–Pacific region.
We sincerely welcome any comments or suggestions from the lecturers and students who use this text.

Kim Langfield-Smith
David Smith
Paul Andon
Helen Thorne

xiv

lan67085_fm_i-1.indd xiv 09/14/17 01:12 PM

 About the authors
Kim Langfield-Smith
Kim has a BEc from the University of Sydney, an MEc from Macquarie University and a PhD from
Monash University. She is a fellow of both CPA Australia and Chartered Accountants Australia
and New Zealand (CA ANZ), and a graduate of the Australian Institute of Company Directors.
She is a principal at the Nous Group, a leading management consulting company, and an
emeritus professor at Monash University. Her most recent university appointment was as Vice-
Provost at Monash University where she is also Professor of Management Accounting. Her prior
appointments were at La Trobe University, the Universities of Melbourne and Tasmania, and the
University of Technology, Sydney. Before her academic career, Kim worked as an accountant in
several commercial organisations.
Her research interests are in the area of management control systems, and her research has been published in
many journals, including Accounting, Organizations and Society; Journal of Management Accounting Research;
Management Accounting Research; Behavioral Research in Accounting; Journal of Accounting Literature; and
Journal of Management Studies.
Kim has played an active role in the accounting profession. She was chair of the Professional Qualifications
Advisory Committee of CPA Australia, and a former member of the International Accounting Education Standards
Board (IAESB), representing the CA ANZ and CPA Australia.

David Smith
David has a BCom (Honours) from La Trobe University and a PhD from Monash University. He
is a Professor of Management Accounting in the University of Queensland Business School. He
previously held appointments at Monash University, the University of Melbourne and La Trobe
University.
David’s research is in the area of management control systems, with a particular focus
on performance measurement, and his research has been published in journals including
Accounting, Organizations and Society; Management Accounting Research; Behavioral Research
in Accounting; Journal of Accounting Literature; and Accounting, Auditing and Accountability
Journal. He currently serves as an editor at Behavioral Research in Accounting, as well as serving
on several editorial boards.
David has been actively involved in the accounting profession and served as a board member of the Accounting
and Finance Association of Australia and New Zealand (AFAANZ) for a number of years. David is also a past Chair
of the Chartered Institute of Management Accountants’ (CIMA) Centre of Excellence Australasia Research Panel.

Paul Andon
Paul has a BCom (Honours), MCom (Honours) and PhD from UNSW Sydney. He is an Associate
Professor in Accounting at UNSW Sydney and a Fellow of Chartered Accountants Australia and
New Zealand. Paul teaches and researches in the areas of management accounting, fraud and
control systems. His research in these areas has been published in leading international journals,
including Accounting, Organizations and Society; Journal of Management Studies; Management
Accounting Research; Accounting, Auditing and Accountability Journal; and Critical Perspectives
on Accounting. Recently, Paul received a major Australian Government research grant to study
offender strategies and other factors mitigating against the effectiveness of management controls
to prevent/detect serious workplace fraud.
Before commencing his academic career, Paul worked in a large professional services firm. He remains active
in the accounting profession through his involvement with McGrathNicol’s Financial Crime Exchange, and by
contributing to the Management Accounting and Applied Finance Module for Chartered Accountants Australia and
New Zealand’s CA Program.

xv

lan67085_fm_i-1.indd xv 09/14/17 01:12 PM

Helen Thorne
Helen has a BEc and DipAcc from Flinders University, and a PhD from the University of Adelaide.
She was Professor and Head of the International Graduate School of Business at the University
of South Australia. Helen has also held appointments in the Graduate School of Management and
the Commerce Department at the University of Adelaide.
Her research focused on contemporary approaches to management accounting, including
activity-based costing and strategic performance measurement systems, and she has published
in journals, including Journal of Accounting Literature; Journal of Cost Management; Advances
in Management Accounting; and Australian Accounting Review.
Before commencing her academic career, Helen worked as a management accountant with
a major international company. Since then she has maintained her interests in the ‘real world’. She is a member of
CPA Australia and has undertaken consulting work in management accounting for a number of organisations in the
manufacturing and service industries.

xvi

lan67085_fm_i-1.indd xvi 09/14/17 01:12 PM


In response to requests from adopters, each chapter contains a number of changes. On average, more than
40 per cent of the end-of-chapter learning activities (review questions, exercises, problems and cases) are either
completely new or include new data. Major changes to each chapter, including changes to the end-of-chapter
material, are described in the table below.
NEW TO THIS EDITION
Chapter 1 Management accounting: information for creating value and managing resources
• Revisions were made to modernise and condense some of the
chapter materials.
• One new ‘Real life’ example, covering competitive pressures in
the airline industry, has been added.
• Thirteen of the 41 end-of-chapter questions are new or include
new data.
Chapter 2 Management accounting: cost terms and concepts
• Some small changes were made to condense the chapter
materials.
• One new ‘Real life’ example, on the importance of
understanding costs, has been added.
• Eighteen of the 42 end-of-chapter questions are new or
include new data.
Chapter 3 Cost behaviour, cost drivers and cost estimation
• One new ‘Real life’ example, on cost drivers, has been added.
• Fourteen of the 43 end-of-chapter questions are new or
include new data. Several questions allow students to respond
by constructing an Excel® spreadsheet.
Chapter 4 Product costing systems
• One ‘Real life’ example has been updated.
• Seventeen of the 44 end-of-chapter questions are new or
include new data.
Chapter 5 Process costing and operation costing
• This classic chapter on alternative approaches to traditional
costing approaches did not require any updates to the content
for this edition.
• Six of the 46 end-of-chapter questions are new or include new
data.
Chapter 6 Service costing
• Updates were made to one of the ‘Real life’ examples.
• Seventeen of the 45 end-of-chapter questions are new or
include new data.
lan67085_fm_i-1.indd xvii
About this edition
POINTS OF INTEREST
Management accounting is presented as
supporting managers in their role of enhancing
customer and shareholder value through the
efficient and effective use of organisational
resources. The link between strategy and
management accounting lays a foundation for the
strategic focus that permeates this book.
This chapter introduces students to the
terminology of management accounting before
covering concepts in more detail later in the book.
This chapter maintains the current approach to
explaining cost behaviour, cost drivers and cost
estimation.
Chapter 4 explains traditional approaches to
product costing, focusing primarily on job costing
systems.
Chapter 5 focuses on the traditional product
costing approaches of process costing and
operation costing.
This chapter presents traditional and activity-based
approaches to the costing of services, in a range
of different service contexts.
xvii
09/14/17 01:12 PM
 Chapter 7 A closer look at overhead costs
• Updates were made to one of the ‘Real life’ examples.
• Ten of the 46 end-of-chapter questions are new or include
new data.
Chapter 8 Activity-based costing
• Updates were made to three of the ‘Real life’ examples.
• Twelve of the 49 end-of-chapter questions are new or include
new data.
Chapter 9 Budgeting systems
• One new ‘Real life’ example on program budgeting has been
added.
• Sixteen of the 42 end-of-chapter questions are new or include
new data.
Chapter 10 Standard costs for control: direct material and direct labour
• Eighteen of the 46 end-of-chapter questions are new or
include new data.
Chapter 11 Standard costs for control: flexible budgets and manufacturing overhead
• Sixteen of the 46 end-of-chapter questions are new or include
new data.
Chapter 12 Managing and reporting performance
• One new ‘Real life’ example, on transfer pricing issues, has
been added.
• Thirteen of the 45 end-of-chapter questions are new or include
new data.
Chapter 13 Financial performance measures and incentive schemes
• Two exhibits were added to help explain the theories of
motivation outlined in the chapter.
• The ‘Real life’ examples on senior executive pay and employee
share ownership were significantly revised.
• Thirteen of the 42 end-of-chapter questions are new or include
new data.
Chapter 14 Strategic performance measurement systems
• The ‘Real life’ example of managing performance at IAG was
significantly revised.
• Fourteen of the 44 end-of-chapter questions are new or
include new data.
xviii
lan67085_fm_i-1.indd xviii
Chapter 7 helps students develop a deeper
understanding of the processes for allocating
overhead costs to products. It includes an
introduction to activity-based approaches to
estimating overhead costs.
This chapter describes common problems with
traditional product costing systems and outlines
the steps used in activity-based costing.
This chapter presents a step-by-step guide to the
budgeting process and describes some of the
behavioural issues associated with budgeting.
Chapter 10 describes traditional approaches to
estimating and controlling product costs through
standard costing, focusing on the material and
labour components.
This chapter explains flexible budgets and
standard costing for overhead. It also outlines the
criticisms and advantages of standard costing.
Modern and traditional approaches to measuring
financial performance are integrated with
responsibility accounting performance reports.
Includes real-time reporting, the impact of shared
services and team-based structures. Transfer
pricing scenarios clearly illustrate issues of goal
congruence and incentives.
This chapter presents internal financial reports and
traditional financial measures, and an expanded
section on value-based management. Up-to-date
material on incentive systems is also included.
This chapter focuses on the design of strategic
performance measurement systems—financial and
non-financial performance measures, the balanced
scorecard and benchmarking.
09/14/17 01:12 PM
 Chapter 15 Managing suppliers and customers
• The material has been updated throughout the chapter.
• One new ‘Real life’ example has been added, focusing on the
reliance of suppliers on major customers such as Apple.
• Seventeen of the 47 end-of-chapter questions are new or
include new data.
Chapter 16 Managing costs and quality
• New material on kaizen costing has been added.
• One new ‘Real life’ example, discussing the adoption of target
costing in Australia and New Zealand, has been added.
• Sixteen of the 50 end-of-chapter questions are new or include
new data.
Chapter 17 Sustainability and management accounting
• The chapter has been updated to reflect changes in the GRI
Standards.
• The corporate responsibility ‘Real life’ example has been
updated. A new ‘Real life’, on the adoption of integrated
reporting, has been added.
• Thirteen of the 41 end-of-chapter questions are new or include
new data.
Chapter 18 Cost volume profit analysis
• The ‘Real life’ on ‘Linneys’ has been updated.
• Twenty-three of the 46 end-of-chapter questions are new or
include new data.
Chapter 19 Information for decisions: relevant costs and benefits
• One new ‘Real life’ example, on the pros and cons of
outsourcing, has been added.
• Nineteen of the 46 end-of-chapter questions are new or
include new data.
Chapter 20 Pricing and product mix decisions
• One new ‘Real life’ example, on ticket pricing in the Australian
Football League, has been included.
• Fourteen of the 44 end-of-chapter questions are new or
include new data.
Chapter 21 Information for capital expenditure decisions
• Nineteen of the 47 end-of-chapter questions are new or
include new data.
lan67085_fm_i-1.indd xix
Supply chain management is covered, with a focus
on managing suppliers, inventory, customers and
time. Activity-based approaches to the analysis
of supplier and customer costs and performance
indicators are outlined.
Cost management techniques include activity-
based management, business process
re-engineering, life cycle costing, target costing
and managing throughput. Quality concepts and
cost of quality reporting are explained.
Chapter 17 explains sustainability reporting and
the implications for management accounting
systems and techniques, including cost analysis
and management, performance measurement
systems, and capital expenditure analysis.
Cost volume profit analysis is presented as a tool to
model the profit impact of changes in selling prices,
costs and product mix, using formula-based and
graphical approaches. Methods for incorporating
activity-based concepts are also included.
This chapter demonstrates how management
accounting information can be used for a variety of
tactical decisions: accept or reject a special order;
add or delete a product, service or department;
and sell a joint product or process it further.
This chapter includes factors that influence
pricing strategies, models of cost-based pricing,
and the legal restrictions on pricing behaviours.
Techniques for considering product mix decisions
are also covered.
This chapter presents techniques for analysing
data for long-term investment decisions. The
limitations of using traditional techniques to
justify investments in advanced technologies are
covered.
xix
09/14/17 01:12 PM
 Text at a glance
‘Real life’ features Chapter introduction
Theory is one thing—but what happens in reality? These The chapter introduction is an overview of the material
short case studies provide examples of management to be covered, including links to relevant topics in
and management accounting in action, largely within previous chapters.
Australian and New Zealand organisations.
84 PART TWO Costs and Costing systems

REALLIFE

HEALTH TEACHING, TRAINING AND RESEARCH:

3
STUDYING THE COST DRIVERS
in 2011, the Commonwealth, state and
Introduction
territory governments of australia
committed to introducing an activity-
based funding (aBF) model for public
Managers in almost any organisation need to know how costs will be affected by changes in the organisation’s
healthcare and associated services. to activities. You will recall from Chapter 2 that understanding cost behaviour involves examining the relationship
facilitate the national transition to aBF, between a cost and the level of activity. Managers need to know what activities drive or cause the major costs
the independent Hospital Pricing
within their business.
authority (iHPa) was established, and
part of its brief is to provide the Knowledge about cost behaviours can help managers to manage resources more effectively. To plan
Commonwealth, state and territory operations and prepare budgets, managers at Jacob’s Creek winery use their knowledge of cost behaviour and
governments (through the intergovern-
predictions about future activity levels. To control the costs of providing services to the community, local councils
ment standing Council on Health)
advice on the feasibility of incorpo- need to know the costs they would incur at various levels of activity, so that they can then compare actual costs
rating teaching, training and research to these planned costs. In addition, the councils can actively manage and reduce 82
costs by managing the major
PART TWO COSTS AND COSTINg SYSTEMS

(ttR) activities of health facilities into cost drivers. and rolls produced. Deliveries made at different times of the day, to different shops, are likely to
the aBF model. Healthcare manage- non-volume-

ment consultants Paxton Partners were Information about cost behaviour can also help managers as they decide how to enhance customer
of production batches baked, not the number ofvalue
carry different volumes of bread. Similarly, electricity costs are likely to be driven by the number
based cost driver
loaves and rolls produced. Small batches will use as
a cost driver not
much electricity as large batches. Cost drivers that are not directly related to production volume are
engaged by the iHPa to assist with this and shareholder wealth. In deciding whether to add a new intensive care unit, a hospital’s administrators
called non-volume-based cost drivers. need
directly related to
production volume

feasibility work. to predict the cost of operating the new unit at various levels of patient demand. In deciding A MODERNwhich VIEW OF COSTS productsAND COSTto DRIVERS
Paxton Partners’ engagement Activity-based costing is a modern approach to costing that has made major advances in analysing

terms included studying the costs of

produce at Toyota, or which investment services to offer at Westpac, managers need reliable
cost behaviour by classifying estimates
costs and cost drivers into of
four distinct levels:

Key terms/margin definitions

LO 3.3 1. unit

ttR activities, including the identifi- product

106 costs.
PARTIn TWO
each ofCOSTS
theseAND
situations,
COSTINg a good understanding of cost drivers and cost behaviour
SYSTEMS
2. batch
3. product
can enhance
activity a unit of
cation of suitable cost drivers that could be practically implemented. a range of likely cost drivers were identified from an environmental a manager’s ability to manage resources effectively and create value. 4. facility. work performed
within the
Costs are assigned to activities that describe the work done in the business. Unit level costs relate
scan, and advice from health sector participants. For teaching and training activities, these included the volume of trainees, training organisation to activities that are performed for each unit produced, such as the direct material costs at Tasty Bread.
facility location, the complexity of training requirements of different medical registration bodies and colleges, and the number of These costs require volume-based cost drivers.

INFORMATION
international medicalFOR CREATING
in training. VALUE
unit level costs
14 PART FOUR Batch level costs relate to activities that are performed for a group of product units, such as a

Key terms are bolded in the text where they first appear, defined in theASSUMPTIONS
professionals

All margin and listed

UNDERLYING COST ESTIMATION
atThe two most important assumptions are:
For research activities, candidate cost drivers included the type of research conducted, costs relating to production batch or a delivery load. The electricity costs or delivery costs at Tasty Bread are examples
activities that are
of batch level costs. These costs require cost drivers such as the number of batches or number of loads.
the number of full-time equivalent staff engaged in delivering research, the volume of approved research projects, the dollar value of performed for each
cost functions are based on simplifying assumptions. unit produced
Since the number of units contained in a batch or load can vary, there is no direct relationship between
research grants and the number of patients participating in clinical research trials. these identified cost drivers highlight the range of production volume and batch level costs.

the end of the chapter. Use the end-of-chapter Key terms WHATchecklist to test yourself when you
Product level (or product-sustaining) costs relate to activities that are performed for specific

ARE COST
both unit and non-unit drivers that were considered in this study.
BEHAVIOUR,
1. Cost behaviour depends COST ESTIMATION
on one activity or a few independent variables. In reality, however,
Wide ranging cost and activity information was collected from australian hospitals and related government bodies, which was used
batch level costs
costs relating to
products or product families and include the costs of researching, designing and supporting
products. For example, the cost of developing a new product line, such as fruit buns, would be
costs are affected by a host of factors including the weather, the mood of employees and the
activities that are
a product level cost at Tasty Bread. The number of products may be the cost driver for product-
of planned performancesanalyses toof
testthe play werebetween to decrease
AND COST PREDICTION? from cost35 to and
20,total
therecurrent
number of expenditure.
tickets sold the would
performed for a
sustaining costs.1

finish the chapter. The definitions are also repeated in a full glossary at quality the end areof thelinearbook.
to perform statistical the relationships the candidate drivers hospital group of product
of the raw materials used. units, such as a
Facility level (or facility-sustaining) costs are costs that are incurred to run the business but are

fall analysis
belowproved 7 000. Management may decide to negotiate lower rates for the actors in order to reduce the
difficult as problems were experienced with data availability and consistency across the participating hospitals. only
2.
Cost behaviour is the relationshipCostbetween
behaviours
a costmodelled
and theaslevel straight
of lines that
activity
drivers associated with trainee group types were found to be significantly associated with teaching and training costs. in their report to withincauses
the relevant
this range.
cost (i.e. LO 3.1 production batch
or a delivery load
not caused by any particular product. An example is the premises cost at Tasty Bread. In the short
term, this cost has no obvious cost driver.
We discuss the hierarchy of activity costs and cost drivers further when we look at activity-based

fixedthecosts of the
iHPa, Paxton play.
Partners Let’s
offered assume that
recommendations the estimated
for addressing fixed costs
the data limitations are $351
experienced, so that000
furtherfor sales verified
statistically volumes of cost driver). How does an accountant determine
The accountant the cost
must consider, on abehaviour
case-by-caseof a particular
basis, cost
whether these item?
assumptions The are reasonable. product level (or
product-sustaining)
costing in Chapter 8.

cost drivers for ttR activities can be revealed. SELECTING THE BEST COST behaviour the
costDRIVERS
less than 7 000 tickets.
costs costs relating

process used is called cost estimation, and can be accomplished in many ways. One way is toNotice analyse to activities that
that Jack Trent, Tasty Bread’s accountant, has identified more than one cost driver for each cost
relationship
are performed for
(see Exhibit 3.2). How do they differ? And which one should the accountant choose for estimating
COSTS AND BENEFITS OF ACCURATE COST INFORMATION
Where two levels of fixed costs are recognised, two break-even points may be calculated. We saw
source: Paxton Partners (2014)
historical data involving costs and different activity levels. cost behaviour? specific products or
product families
between a cost and
We have used the Tasty Bread Company to describe a variety of cost estimation methods
Inputs or outputs? ranging
earlier that for sales between 7 000 and 12 000 tickets, the break-even point is 9 600 tickets. For the Estimates of cost behaviour provide the basis for predicting future costs. Cost prediction is Trent has identified
Which of the level of activity
For some costs, Jack
facility level (or both inputs and outputs as cost drivers. The cost drivers for
from managerial judgment to sophisticated techniques involving regression analysis. direct material include two measures
these
of production
facility-sustaining) volume: an output measure, the number of bread

lower volume of sales, the break-even point is calculated as follows: a forecast of a cost at a particular
methods is level of activity.
best? The accountantFor
mustexample,
decide whenin itpreparing
is importantitsto annual
use a more budget,
rolls, and an input measure, the weight of ingredients used. Likewise, for the electricity cost, the
number
costs the costs

sophisticated, orand
incurred to support
of batches baked is an output costanddriver
measure the number of kilowatt hours consumed is an input
the business as a
measure. And for the delivery costs, the number of deliveries is an output measure and the number of

by reducing the kilowatt hours of electricity consumed. To do this the company would need to Fox Studios may predict studio costs cost
more costly, on the basis method,
estimation of the production
and when it ishours expected
acceptable to use afor the approach.
simpler coming In general,
litres of fuel is an whole; not caused
input measure.
by any particular

Exhibits Chapter summary

year. The corporate services manager
the more identifies
sophisticated methodsthe
willnumber
yield moreofaccurate
filmscost to estimates
be produced
than willand the simplerthe methods.
product

$351 000 Perhaps the existing ovens are energy

understand what really causes electricity consumption. cost estimation
1. Alternatively, specific features of individual products, such as product design features, may drive these costs.

Break-even
inefficient. At Tasty Bread, the usepoint = ________
of inexperienced truck drivers may be a major cause of delivery While it is easy
anticipated length of each production, to estimate
which the costs of
is influenced byestimating cost sound-mixing
the filming, functions, it is more
anddifficult
editingto assess the
$58.50 Inefficient design of unloading facilities
costs: in particular, maintenance, tyres and fuel consumption. benefits that can flow from better budgeting and planning, and from improved information for decision
the process of
requirements. Exhibit 3.1 summarises the relationship between cost behaviour, cost estimation and determining the
at the shops may be another major cause of= 6 000costs.
delivery tickets making.
cost prediction.
lan67085_ch03_074-131.indd 82 07/31/17 02:05 PM

These visual overviews of concepts, flow charts, fixed

The graph
We revisit the issue of cost drivers for cost management in Chapter 16. In the meantime, the
two ‘Real
illustrating thelife’
twoexamples below, describing
break-even points istheshown
challenges faced by BP
in Exhibit and Qantas,
18.3. illustrate
Note that the
as the
The chapter summary is presented in dot point form for
In this chapter we will can
With an understanding of cost behaviour and cost estimation techniques, Tasty Bread’s accountant
consider
derive athe
costdifferent types
function that of cost
describes the drivers
behaviourand costofbehaviour
of each the company’s patterns
major costs. particular
cost behaviour of a
From cost item

handy checklists,
costs are stepped, the total cost examples ofthisdocuments
line is also stepped. In example, the point of and worked
discontinuity is 7 000 easy reading and revision.
and describe several techniques forcanestimating
there, he use the costcosts. Some
functions, of these
combined with cost behaviour
estimates of future patterns
the2.company’s major costs. This budget, in turn, can provide the framework for controlling costs.
introduced briefly in Chapter
were to budget
levels of activity,

cost prediction
tickets. The graph indicates that if the sales volume is likely to be less than 7 000 tickets, then the MTC Managers can also use the cost estimates when making important decisions, such as which equipment
examples add another dimension to the topics covered
needs to ensure that it sells more than 6 000 tickets for the play in order to recover its costs. However,
to replace or
COST BEHAVIOUR, COST ESTIMATION AND COST PREDICTION
CHAPTER THREE
which products COST BEHAVIOUr, COST DrIVErS AND COST ESTIMATION
to make. using knowledge
107
cost behaviour to
of

and
if thehelp
volume ofto
Untitled-5 84
reinforce
tickets learning.
sold is 7 000 or greater, then the level of fixed costs will be higher, and the play
09/12/17 09:20 PM
AT TASTY BREAD COMPANY
which are the underlying factors that cause costs to be ■ In practice, analysing cost behaviour can be fraught
forecast the level of
cost at awith
particular
will not yield a profit unless it sells more than 9 600 tickets.
Summary
Our discussion ofincurred.
a bakery and ■a chain
cost behaviour will focus on a business called Tasty difficulties.
of six crusty bread shops
Bread Company,
For example, whichhow operates
do we ensure reliable
level of activity
A variety of cost behaviours exist; in Auckland,
they range from New Zealand. Each shop sells a variety
data? What effect will increasing experience have on
simple variable and fixed costs to more complicated labour costs? How do we analyse cost behaviour in an
Exhibit 18.3 In this chapter we considered the relationship between some activity-based
cost drivers are not directly
costing related to
environment? Howproduction
do we assess
semivariable and curvilinear costs.
Cost volume profit graph with step-fixed costs, Melbourne Theatre Company production cost behaviour, cost estimation and cost prediction, and volume. theThese cost benefits
costs and drivers areof thecalled non-volume-
various approaches to
■ Cost predictions based on an analysis of cost behaviour
described various approaches to identifying cost behaviour basedestimating
cost drivers.
cost behaviour? And how well met are the
of Calypso should be confined to
and estimating costs. Key points include: the relevant range, which is the
■ Activity-based costing
assumptions is a contemporary
underlying approachAstoin the
the cost functions?
range of activity over which a cost function is expected
costing that recognises
selection a hierarchy
of any accounting of costs the
technique, andchoice
cost of a
to remain valid.
■ Cost behaviour refers to the relationship between a drivers: unit,
cost batch, product
estimation and facility
method involves levels. of
a trade-off While
costs and
cost■ and the levelcosts
In predicting of activity or cost
it is useful driver. Cost
to recognise that some unit level cost drivers measure production
$’000s total revenue benefits. More accurate estimation volume,
methodsthe provide
break-even point: estimation
costs
lan67085_ch03_074-131.indd is the
79 can process as
be classified of engineered
determiningcosts, the where
cost they cost drivers for batch and product level costs are non- 07/31/17 02:05 PM
better information, but they are often more costly to use.
behaviourbear aofphysical
a particular
relationshipcostto output.
item, and Fixedcost
costs can volume-based. There are no obvious cost drivers for
9600 tickets or
prediction uses a knowledge
be classified as committed of or
a cost’s behaviour to
discretionary. facilityAs you
level explore other topics in this book, you will
costs.
$864 000 of sales
forecast the level of cost at a particular level of
■ Several approaches can be used to estimate costs. discover that aunderstanding and analysing
■ Understanding firm’s cost behaviour cancost behaviour
enable
activity.These include managerial judgment, the engineering managers is an essential skill for the management
to anticipate changes in costaccountant.
when the It can
■ The term cost driver is used to describe an activity
method and various quantitative techniques. organisation’s or help to estimate the costs of goods and services, itthat
provides
800 total costs operations change. Cost predictions
factor Engineering
that causesmethods
a cost to be incurred.
of cost estimationTraditional
are based on a areabasedframework forbehaviour
predictingpatterns
future costs (i.e. budgeting)
planning and
for 7000 to on cost facilitate
management
detailedaccounting
analysis ofsystems use various
the process in whichmeasures
the costs are andreporting
control, financial
and this performance,
can help managers and it istofundamental
manage to
12 000 tickets
of production
incurred.volume as cost drivers to analyse cost resources more effectively and add value to their for a
cost volume profit analysis and to analysing costs
break-even point: behaviour. These cost drivers are called volume-based
■ Quantitative techniques are based on an analysis of organisation. range of tactical decisions.
However, effective cost management
6000 tickets or cost drivers.
past cost More
datarecent approaches
observed recognise
at a variety thatlevels, requires
of activity In the next few chapters,
an understanding we will
of root continue
cause our study of
cost drivers,
$540 000 of sales and include the high–low and regression methods. costs by identifying the various approaches to estimating
600
the costs of producing goods and services.
total costs for less

References
than 7000 tickets
step-fixed cost
rEFErENCES
400 Ansberry, C1062002, ‘In the new workplace, jobs morph to
lan67085_ch03_074-131.indd crunch-time-for-businesses-productivity-cost-reductions/,
07/31/17 02:05 PM

The end-of-chapter references list material suit rapid change of pace’, The Wall Street Journal, March
3, pp. A1, A7.
viewed 27 May 2013.
Hair, JF, Black, WC, Babin, B, Anderson, rE, 2010, Multivariate

quoted in the chapter and provide opportunities

Australian Custom Harvesters Inc. 2015, ‘Costs calculator’,
www.customharvesters.org.au/harvest-rates/cost-calculator,
viewed 18 April 2017.
200 to undertake additional in-depth research on Berenson, ML, Levine, DM & Krehbiel, TC 2009, Basic
Business Statistics: Concepts and Applications, 11th
Data Analysis, 7th edn, Pearson, georgia, USA.
Paxton Partners 2014, ‘Define teaching, training and
research and identify associated cost drivers for ABF
purposes: Final project report’, www.ihpa.gov.au/sites/g/
files/net636/f/publications/ttr-final-report.pdf, viewed 17

specific topics. edn, Prentice Hall, Upper Saddle river, NJ.

Blackwell, E 2010, ‘Short work-week “creating working
March 2017.
Phillips, M 2012, ‘More with less’, In the Black (CPA Australia),
poor”’, news.com.au, 26 March, www.news.com.au/ 11 May, www.itbdigital.com/opinion/2012/05/11/more-
business/short-work-week-creating-working-poor/story- with-less/, viewed 21 January 2014.
0 e6frfm1i-1225846035715#ixzz0w5r2rXD8, viewed 13 Qantas 2014, Qantas Annual Report 2014, http://
Sales
August 2010. qantas2014.reportonline.com.au/download, viewed 14
2000 4000 6000 8000 10 000 12 000 volume
Chung, F 2016, ‘Qantas posts record $1.53 billion full-year March 2017.
(tickets profit’, news.com.au, 24 August, www.news.com.au/finance/ Qantas 2016, Qantas Annual Report 2016, www.qantas.com.au/
relevant range sold) business/travel/qantas-just-had-its-best-year-ever/news- infodetail/about/corporategovernance/2016Annualreport.
story/f19ad5ddc1320591487eec0a5ffab7ab, viewed 14 pdf, viewed 14 March 2017.
March 2017. Time Exposure Pty Ltd 2006, ‘Portrait Studio Profit

xx Evans, T 2013, ‘It’s crunch time for businesses’, In the Black

(CPA Australia), www.itbdigital.com/opinion/2013/05/03/
Calculator’, www.timeexposure.com/ps_saleschart.php,
viewed 5 April 2017.

lan67085_ch18_002-049.indd 14 05/05/17 04:17 PM

lan67085_ch03_074-131.indd 107 07/31/17 02:05 PM

lan67085_fm_i-1.indd xx 09/14/17 01:12 PM

 108 PART TWO COSTS AND COSTINg SYSTEMS

Self-study problems and solutions Self-study 3

SELF-STUDY PROBLEM 1: USING THE HIGH–LOW
These problems provide the perfect opportunity METHOD
to better understand and revise key topics and The Elswood Library has incurred the following costs in its Loans Department over the past year:

techniques covered in the chapter. Month Number of loans Cost

January 6 100 $90 000
February 5 300 87 000
March 4 900 76 200
CHAPTER THREE COST BEHAVIOUr, COST DrIVErS AND COST ESTIMATION 115
April 4 800 78 100
May 5 050 80 700
June 3 050 61 000
KEY TErMS July 4 500 74 500
August 7 100 99 000
account classification method independent variable (X) 101 September 6 200 95 600
(or account analysis) 97 learning curve 113 October 4 700 74 800
activity 82 learning curve effect 104 November 5 900 89 000
adjusted R2 113 marginal cost 91
December 6 000 91 000
batch level costs 82 multiple regression 103
coefficient of determination (R2) 102 non-volume-based cost driver 82 Required:
committed cost 93 outlier 99

Revised end-of-chapter material

cost behaviour
cost driver
cost estimation
79
80
79
p-value
product level (or product-sustaining)
costs
112

82
1. Plot the above data in a scatter diagram. Assign cost to the vertical axis and the number of loans
completed to the horizontal axis.
2. Estimate the monthly fixed cost and the variable cost (in dollars and cents) per loan using the
Every chapter contains a significant amount of new and updated end-of-chapter material.
cost function
cost prediction
87
79
regression analysis
relevant range
100
92
high–low method.
curvilinear cost 91 root cause cost drivers 83 SOLUTION TO SELF-STUDY PROBLEM 1
dependent variable (Y) 101 scatter diagram 98
discretionary cost 93 semivariable (or mixed) cost 90 1. Scatter diagram:

Review questions
engineered cost
engineering method
engineering studies
93
97
97
simple regression
standard error of the coefficient
step-fixed cost
103
113
90
Exercises Cost of Loans
Department

experience curve 114 t-statistic 113 $100 000

Short-answer questions test your knowledge of key

F-statistic
facility level (or facility-sustaining)
112 time and motion studies (or task
analysis or work measurement) 97
These exercises provide an opportunity to apply some
words, terms and concepts presented in the chapter.
costs unit level costs $80 000

of the
128 techniques
PART TWO COSTS ANDand
COSTINg concepts relating to the chapter.
82 82
fixed cost 88 variable cost 87
SYSTEMS
high–low method 100 volume-based cost driver 81 CHAPTER THREE COST BEHAVIOUr, COST DrIVErS AND COST ESTIMATION 117
$60 000

CHAPTER EIGHTEEN COST VOLUME PROFIT ANALySIS 39

Method C
$40 000

review Questions Required:

rental expense was calculated as a percentage of revenue using the average for the 10 year period.
Exercises
Required:
$20 000
1. Prepare a traditional income statement and a contribution margin statement for the company. 1. Calculate for each of the three methods the rental expense estimate for Atlas Auto Parts for the next year,
3.1 Define
2. the following
What termsoperating
is the firm’s and explain the relationship
leverage between
factor for the them: cost
sales volume estimation,
generated duringcost past year? and cost
the behaviour assuming the projected revenue will be the same as the Year 10 revenue (that is, $60 million).
3. Suppose
prediction. LO 3.1that sales revenue increases by 10 per cent. What will be the percentage increase in net profit? E3.21 Cost drivers: service firm
2. Discuss the advantages and disadvantages of each of the three methods for estimating the rental expense
3.2 4. Which
In explaining income
cost statement
behaviour would
we refer an level
to the operating manager
of activity use driver.
as a cost to answer requirement
What do we mean3?byWhy?
level of activity and Friendly Skies Travel is a travel agency that has branches in many major shopping centres. A typical branch
for Atlas Auto Parts. 1 000 2 000 3 000 4service 5 000Casual
000 staff. 6 000 7 000
LO3.2 employs five full-time staff: a manager and four customer customer service staff are called
E18.29why is it a cost driver?
(appendix) What role and
Cost structure do cost drivers play
operating in identifying
leverage: servicecost
firmbehaviour patterns? LO 3.2 3. Identify
in for one method
periods from
of high A, B or and
demand C that
areyou wouldemployed
normally recommend for Motomation use
three-hour shifts. to estimate
Number
Customer rental expense.
of loans
service staff book
3.3 WhatAtypescontribution
of cost margin
drivers statement fortraditional
are used in Hodgson management
Lodge is shown below. (Ignore
accounting income
systems taxes.)
when costs are classified as Explain
flightswhy you selected
for customers this method,
on most using the
major airlines. twostaff
These criteria
also for evaluating
assist regression
in identifying equationsand
accommodation outlined
rental
LO18.11fixed or variable? What types of cost drivers are used in more recent approaches, such as in activity-based in the chapter.
Revenue $ 3 000 000 car options for customers.
costing? LO 3.3 4. Suggest another method which may improve the estimate of future rental expense.
Variable costs 1 800 000
3.4 The first ‘real Life’ in ‘Cost drivers’ provides an example of how Australian governments are attempting to better Required:
Contribution margin $ 1 200 000 P3.40 (appendix) Learning curve: manufacturer
understand drivers of health-related costs. Why are governments in Australia and elsewhere becoming more 1. Prepare a list of five major costs likely to be incurred by Friendly Skies Travel.
Fixed costs 900 000 Austral2.Fine
interested in this? LO 3.3 REALLIFE lan67085_ch03_074-131.indd 108
For Furniture
each cost, manufactures high cost
suggest a possible quality furniture.
driver During
that could thetopast
be used year,cost
estimate the functions
company’s anddesign
predict
07/31/17 02:05 PM
Net profit $ 300 000 LO3.12 department developed
cost behaviour.a new product, a marble-topped dining table. This would be the first time that Austral
3.5 The second ‘real life’ in ‘Cost drivers’ describes some of the steps that BP took to reduce costs. Describe four root
worked 3. with marble.
Having The company’s
identified existingdescribe
these cost drivers, products were
the costmade of timber,
behaviour patternsometimes in conjunction
that you would expect for with each
cause cost drivers that a petroleum company like BP might identify to help them reduce costs. LO 3.4 REALLIFE
Required:
glass. Thecost,
design department
giving selected a team of experienced tradespersons to manufacture a trial batch of
your reasons.
1. Show the hotel’s cost structure by indicating the percentage of its revenue represented by each item on 10 marble-topped tables. A task analysis of the processes used to produce this batch of tables indicated the
the contribution margin statement. E3.22 Variable and fixed costs; graphical and tabular analyses: manufacturer
following direct inputs and average costs per table:
2. Suppose the hotel’s revenue declines by 20 per cent. Use the contribution margin ratio to calculate the On the Ball Pty Ltd manufactures footballs. Its fixed costs per month are $75 000, and its raw materials costs

Problems resulting decrease in net profit.

3. What is the hotel’s operating leverage factor when revenue is $3 000 000?
4. Use the operating leverage factor to calculate the increase in net profit resulting from a 25 per cent
Cases LO3.5 are $60 per finished ball.
Direct material
Direct Required:
labour
$300
200
1. Draw a graph of the firm’s raw material costs, showing the total cost at the following production levels:
increase in sales revenue.
Longer, more in-depth problems allow you to apply
E18.30 (appendix) Cost structure and operating leverage: service firm
Refer to the data given in Exercise 18.29.
Cases provide more comprehensive scenarios that
The average
10 000hourly labour
units, 20 rate for
000 units andthe
30 team of tradespersons was $20 per hour.
000 units.
2. Prepare a table that shows the unit cost and total cost of raw material at the following production levels:
Required:
10 000 units, 20 000 units and 30 000 units.
quantitative techniques as well as theoretical concepts require you to demonstrate your skills in applying both
lan67085_ch03_074-131.indd 115 07/31/17 02:05 PM
LO18.11 Required: Assuming an 80 per cent learning curve:
3. Draw a graph of the company’s fixed production costs, showing the total cost at the following production
Prepare a new contribution margin statement for Hodgson Lodge in each of the following independent 1. Estimate how10many
levels: direct20
000 units, labour hours
000 units andwill30be
000required
units. to produce a second batch of 10 marble-topped

to organisational situations. situations (ignore income taxes):

1. The hotel’s volume of sales increases by 25 per cent, and fixed costs increase by 40 per cent.
quantitative techniques and theoretical issues. The
dining
2. What is
tables. a table that shows the unit cost and the total cost for the firm’s fixed production costs at the
4. Prepare
the direct
following labour cost
production per10
levels: table
000for this20
units, second batch?
000 units and 30 000 units.
3. Will the last table produced in the second batch take the same amount of direct labour time as did the first
2. The ratio of variable costs to revenue doubles. There is no change in the hotel’s volume of sales. Fixed
costs decline by $100 000. cases provide
table in the opportunities
E3.23
batch? Why? for higher-level analysis and
Graphing cost behaviour patterns: hospital
graph the cost behaviour for each of the following costs incurred by the Fairmont general Hospital. The
4. Assume that after completing and selling these first two batches Austral receives an order from a
may requirewholesaler
of tables?
you
LO3.5
for to
a batch of 60integrate
tables. How many directmaterial from
labour hours will be required more
to produce this batchthan
hospital measures monthly activity in patient-days. Label both axes and the cost line in each graph.
1. The cost of food varies in proportion to the number of patient-days of activity. In January, the hospital
provided 14 500 patient-days of care, and food costs amounted to $174 000.
Problems one chapter.
5. What is the direct labour cost per table for the order from the wholesaler?
2. The cost of salaries and on-costs for the administrative staff totals $65 000 per month.
6. Austral uses a cost plus margin approach to pricing its products. What implications does the learning curve
3. The hospital’s laboratory costs include two components: (a) $80 000 per month for wages of personnel
effect and
havedepreciation
for the priceon
ofequipment,
the marble-topped dining
and (b) $40 pertable?
patient-day for chemicals and other materials used in
P18.31 CVP calculations; multiple break-even points; CVP graph: manufacturer performing the tests.
Scholar Backpacks Pty Ltd has estimated that budgeted production and sales of its backpacks during the 4. Cleaning costs for the wards depend on how many wards are needed to meet patient needs during a
LO18.2 coming year will be 70 000 units at an average price of $60 per unit. Variable manufacturing costs are particular month. Each ward can handle 1 000 patient-days per month, with a maximum of 4 wards being
18.3
18.4
18.5
estimated to be $24 per unit, and variable marketing costs $12 per unit sold. Fixed costs are expected to
amount to $1 080 000 for manufacturing and $432 000 for marketing. There will be no beginning or ending
work in process inventory or finished goods inventory. (Ignore income taxes.)
Cases available for use. Each ward costs $9 000 per month to clean when in use.
5. The hospital’s nurses work on a part-time basis, and are scheduled to work in line with patient demand.
The cost of wages and on-costs for nurses is approximately $5 000 for each block of 200 patient-days of
care provided a month.
Required:
C3.41 (appendix) Cost estimation: hospital
1. Calculate the company’s budgeted break-even point in sales dollars for the coming year.
2. Calculate the number of sales units required to earn a net profit of $1 080 000 during the coming year.
‘I don’t understand this cost report at all’, exclaimed John Carter, the newly appointed administrator of
3. If the company’s variable manufacturing costs are 20 per cent higher than budgeted, calculate the break- LO3.6 AngelCare general Hospital. ‘Our administrative costs in the new paediatrics clinic are difficult to understand.
even point in sales dollars. 3.9 One month the report shows $16 600, and the next month it’s $32 200. What’s going on?’
4. If the variable manufacturing costs are 20 per cent higher than budgeted, calculate the selling price that 3.11 Carter’s question was posed to Alice Baines, the hospital’s accountant. ‘The main problem is that the clinic
would yield the same contribution margin ratio in the coming year. has experienced some widely varying patient loads in its first year of operation’, Baines replied. ‘There seems

32 PART FOUR INFORMATION FOR CREATING VALUE

lan67085_ch03_074-131.indd 117 07/31/17 02:05 PM

lan67085_ch18_002-049.indd 39 05/05/17 04:17 PM

lan67085_ch03_074-131.indd 128 07/31/17 02:05 PM

Appendix Appendixes
COST STRUCTURE AND OPERATING LEVERAGE
The cost structure of an organisation is the relative proportion of its fixed and variable costs.5 Cost To help you extend and build your knowledge, end-of-
LO 18.11
structures differ widely between industries and between firms within an industry. A company using a
computer-integrated manufacturing system has a large investment in plant and equipment, which chapter appendixes provide in-depth information on
results in a cost structure dominated by fixed costs. In contrast, the cost structure of a retail store has a
cost structure the much higher proportion of variable costs (particularly salaries). The highly automated manufacturing specific topics.
relative firm is capital-intensive, whereas the retail store is labour-intensive.
proportions of An organisation’s cost structure has a significant effect on the sensitivity of its profit to changes
an organisation’s in volume. A convenient way to portray a firm’s cost structure is shown in Exhibit 18.9, which
fixed and variable describes the cost structures of three firms: A, B and C. Although these three firms have the same
costs
sales revenue ($500 000) and net profit ($50 000), they have very different cost structures. Company
B’s production process is largely manual, and its cost structure is dominated by variable costs. It has a
low contribution margin ratio of only 0.20. (In the chapter we calculated the contribution margin ratio
using unit contribution margin ÷ sales price. It can also be based on total contribution margin ÷ total
sales revenue, as shown here.) In contrast, Company C has a highly automated production process, and
its cost structure is dominated by fixed costs. The firm’s contribution margin ratio is 0.90. Company
A falls between these two extremes, with a contribution margin ratio of 0.40.
Suppose that sales revenue increases by 8 per cent, or $40 000, in each company. The resulting
increase in each company’s profit is calculated in Exhibit 18.10.
xxi
Exhibit 18.9
Comparison of cost structures
Company B (manual Company C (automated
Company A system) system)

Amount % Amount % Amount %

Sales $500 000 100 $500 000 100 $500 000 100
Variable costs 300 000 60 400 000 80 50 000 10
lan67085_fm_i-1.inddContribution
xxi margin $200 000 40 $100 000 20 $450 000 90 09/15/17 12:37 PM
Fixed costs 150 000 30 50 000 10 400 000 80
Acknowledgments
We would like to thank a number of people who have helped us with the development of this textbook, including
the hundreds of management accounting students we have taught over many years and the numerous managers
and management accountants with whom we have interacted. Their enthusiasm, comments, questions and
experience have assisted our understanding and appreciation of management accounting. We also thank our
academic colleagues from around Australia and New Zealand who have provided feedback or reviewed parts of
the manuscript. They include the following:
Eighth edition
(including their affiliation at that time)
Davood Askarany, The University of Auckland
Omar Bashar, Swinburne University of Technology
Sue Conway, University of Tasmania
Kate Hogarth, Queensland University of Technology
Zubaidah Ismail, Edith Cowan University
Kenneth Ke, Curtin University
Michele Leong, University of Western Australia
Sumit Lodhia, University of South Australia
Previous editions
(including their affiliation at that time)
Rafiuddin Ahmed, James Cook University
Zahir Ahmed, Auckland University of Technology
Ranjith Appuhami, Macquarie University
Robyn Alcock, Central Queensland University
Vimala Amirthalingam, Curtin University
Vicki Baard, Macquarie University
Kevin Baird, Macquarie University
Pamela Baker, Macquarie University
David Bedford, University of Technology, Sydney
Dawn Cable, Macquarie University
Mandy Cheng, University of New South Wales
Andrew Chew, University of Technology, Sydney
Bruce Clayton, Deakin University
Michael Clemens, RMIT University
Henry Collier, University of Wollongong
Glenda Davis, University of Western Sydney
Steven Dellaportas, RMIT University
Colin Dolley, Edith Cowan University
John Donald, Deakin University
Lyndal Drennan, Queensland University of Technology
John Dumay, University of Sydney
Chris Durden, James Cook University
Evangeline Elijido-Ten, Swinburne University of Technology
David Emsley, Macquarie University
Hai Wei Fan, University of Canberra
Aldonio Ferreira, Monash University
Peter Foreman, Deakin University
Carolyn Fowler, Victoria University of Wellington
xxii
lan67085_fm_i-1.indd xxii
Suzanne Maloney, University of Southern Queensland
Jayce Naidoo, Victoria University
Nirmala Nath, Massey University
Gary Oliver, University of Sydney
Erin Poulton, University of Newcastle
Pranil Prasad, The University of the South Pacific
Annette Quayle, Queensland University of Technology
Natasja Steenkamp, Central Queensland University
Thiru Thiagarajah, La Trobe University
Michael Tse, Deakin University
Yuan Yuan Hu, Massey University
Geoff Frost, University of Sydney
Lynn Gallagher, Queensland University of Technology
Peter Graham, University of Canberra
Vicki Golsby, Flinders University
Bruce Gurd, University of South Australia
Eva Heidhues, Macquarie University
Yuan Yuan Hu, Massey University
David Huelsbeck, The University of Melbourne
Zubaidah Ismail, Edith Cowan University
Kerry Jacobs, La Trobe University
Stephen Jones, Open Polytechnic
Kenneth Ke, Curtin University
Louise Kloot, Swinburne University of Technology
Dawn Lamminmaki, Griffith University
Michele Leong, University of Western Australia
Phil Lignier, Central Queensland University
Sumit Lodhia, University of South Australia
Noel Loganathan, Northern Territory University
Tony McMurtrie, The University of Adelaide
Suzanne Maloney, University of Southern Queensland
Kathy Michael, Victoria University
Bernie Mills, The University of Adelaide
Graeme Mitchell, University of Western Sydney
Jodie Moll, The University of Manchester, Manchester
Business School
Reza Monem, The University of Queensland
David Moore, University of Tasmania
Shane Moriarity, The University of Auckland
Carly Moulang, Monash University
Greg van Mourik, Monash University
Nihal Mudalige, Monash University
09/14/17 01:12 PM
Rahat Munir, Macquarie University
Jayce Naidoo, Victoria University
Nirmala Nath, Massey University
John Niven, ADFA
Gweneth Norris, Deakin University
Robert Nyamori, Massey University
Majella Percy, Queensland University of Technology
Ron Peterson, The University of the South Pacific
Graham Purchas, University of Canterbury
Jean Raar, Swinburne University of Technology
Jim Richards, Murdoch University
Sue Robertson, RMIT University
Graeme Russell, Deakin University
Suzanne Salmon, La Trobe University
John Sands, Griffith University
Axel Schulz, The University of Melbourne
lan67085_fm_i-1.indd xxiii
Yvonne Shanahan, University of Canterbury
Sharelle Simmons, The University of Queensland
Ciorstan Smark, University of Western Sydney
David Smith, The University of Melbourne
Vg Sridharan, Deakin University
Natasja Steenkamp, Central Queensland University
Nava Subramaniam, Griffith University
Nicole Sutton, University of Technology, Sydney
Mohammad Iqbal Tahir, Griffith University
Carol Tilt, Flinders University
Ted Watts, University of Wollongong
Kim Watty, RMIT University
Robert Williams, University of Wollongong
Maria Xydias-Lobo, Flinders University
Prem Yapa, RMIT University
Mary Zajkowski, The Open Polytechnic of New Zealand
xxiii
09/14/17 01:12 PM
 LearnSmart Advantage is a series of adaptive learning products fuelled by LearnSmart—the most widely used
and adaptive learning resource proven to strengthen memory recall, increase retention and boost grades.

Adaptive learning
No two students are the same, so why should their learning
experience be? Adaptive technology uses continual
assessment and artificial intelligence to personalise the
learning experience for each individual student. As the global
leader in adaptive and personalised learning technologies,
McGraw-Hill Education is pioneering ways to improve results
and retention across all disciplines.

SmartBook
Fuelled by LearnSmart, SmartBook is the first and only
adaptive reading experience available today. Starting with an
initial preview of each chapter and key learning objectives,
students read material and are guided to the topics they most
need to practise at that time, based on their responses to a
continuously adapting diagnostic. To ensure concept mastery
and retention, reading and practice continue until SmartBook
directs students to recharge and review important material
they are most likely to forget.

LearnSmart
LearnSmart maximises learning productivity and efficiency by
identifying the most important learning objectives for each student
to master at a given point in time. It knows when students are
likely to forget specific information and revisits that content to
advance knowledge from their short-term to long-term memory.
LearnSmart is proven to improve academic performance, ensuring
higher retention rates and better grades.

To find out more about SmartBook visit

www.mheducation.com.au/student-smartbook

xxiv

lan67085_fm_i-1.indd xxiv 09/14/17 01:12 PM

Another random document with
no related content on Scribd:
contaminerebbe la casa e vi allude pur Giovenale nella Satira XV ne’
seguenti versi:

Naturæ imperio gemimus, quum funus adultæ

Virginis occurrit, vel terra clauditur infans,
Et minor igne rogi [262].

Seppellivansi quindi la notte allo splendore delle faci. Le loro ossa

poi deponevansi in luogo detto subgrundarium, sotto di un tetto,
cioè, o gronda sporgente, a modo di nido di rondine [263].
Nè abbruciavansi tampoco i corpi di coloro che erano colpiti dalla
folgore: Hominem ita exanimatum, cremari fas non est; condi terra
religio tradit, disse il medesimo Plinio [264].
Ora il costume della cremazione divien soggetto alle più serie
investigazioni e discussioni in Italia, che lo si vorrebbe sostituire a
quello della sepoltura de’ cadaveri. Ragioni specialmente di igiene lo
pongono innanzi e lo propugnano calorosamente, e se adottato,
come pare dall’Italia, verrà seguito pure dalle altre nazioni incivilite,
avrà avuto una volta di più suggello l’osservazione del francese Ipp.
Lucas dell’Istituto di Francia che «all’Italia è affidata per diritto
l’iniziativa del progresso umanitario [265].» È principalmente nella mia
Milano che l’importante questione si agita, sicchè egregiamente
quell’ottimo uomo che è Giuseppe Sacchi, osservava che la
cremazione è per Milano il ritorno ad un’antica usanza, additando
una località nei pubblici giardini che era ad essa destinata, e
rivendicando per tal modo alla nostra città il doppio merito di aver
sempre spento con la violenza della sua riprovazione i roghi della
Inquisizione, e di avere all’opposto innalzato pei cadaveri il rogo
purificatore. Fra noi, a tale scopo, si istituì un comitato promotore
sotto la presidenza dell’illustre medico e chimico prof. Giovanni Polli
e del qual fan parte quei chiari suoi colleghi che sono il Pini, lo
Strambio, il Dell’Acqua, il Griffini e il Tarchini-Bonfanti. E solenne
conferenza indissero costoro nel giorno 6 aprile 1874, per trattarvi
dell’argomento e del modo migliore di cremazione, dove appunto si
udirono le suddette parole del Sacchi, dove Amato Amati espresse il
concetto che la nuova usanza, restaurando coll’urna cineraria
domestica il culto della famiglia, vi alzerà il carattere morale della
nazione, e il dotto prete prof. Bucellati in una bella sua lettera diretta
per quell’occasione al Comitato, scaltrì di pregiudizio la credenza
che essa possa ledere i diritti della cristiana religione [266]. Concesse
queste brevi parole ad un argomento di tutta attualità, faccio ritorno
al mio tema.
La dimane del rogo i parenti e gli amici venivano invitati ad un
banchetto funebre. Prima di mettersi a tavola si purificavano col
lavarsi. Se ricco il defunto, davasi tale banchetto anche al pubblico
ed appellavasi silicernium. A differenza di Grecia, dove il Silicernium
compivasi nella casa del parente più prossimo del defunto e subito
dopo l’esequie, come si trova ricordato in Demostene (De Coron.); in
Roma e nella romana colonia questo convivio aveva luogo presso il
sepolcro stesso; e le camere squisitamente decorate, che così
comunemente s’incontrano nelle loro tombe, come accessorie di
queste, ma non mai adoperate a ricevere urne, erano senza dubbio
intese a questo fine. In Pompei, nella Via delle Tombe, troveremo un
Triclinium funebre stabile presso le tombe, costituito da un recinto,
con entro tre letti triclinarii di materia di fabbrica, su cui, a renderli più
comodi, si saranno all’occasione distesi materassi, pulvinares.
Il più spesso il silicernium misuravasi dalla entità dell’asse redato o
dalla gratitudine dell’erede; Persio lo attesta:

Sed cœnam funeris hæres

Negliget iratus si rem curtaveris, urnæ
Ossa inodora dabit: ceu spirent cinnama surdum,
Seu ceraso peccent casiæ, nescire paratus [267].

Se poi l’erede limitavasi a sola distribuzione al pubblico di carni

crude, dicevasi essa visceratio. Esempio celebre del primo fu il
silicernio imbandito da Cesare per la morte di Giulia a ventiduemila
persone; altri dicono sessantaseimila.
Un altro banchetto funebre famigliare facevasi nove giorni dopo e
designavasi col nome di novemdialia e nel dì susseguente,
denicales feriæ [268], purificavasi la casa mortuaria contaminata dalla
presenza del morto e quindi per consueto distribuivansi ancora
largizioni alla plebe.
Non era per altro così de’ funerali de’ poveri. Non sorgeva cipresso
avanti la porta, non difilava processione, non intendevansi suoni,
non celebravansi le altre cerimonie e solennità.
Tre giorni dopo la morte, giungevano quattro necrofori, vespillones,
sul cader della notte, a levarli di casa in una cassa da nolo, detta
sandapila, ed a portarli nella fossa pubblica oltre le mura, in luoghi
detti puticuli ed anche putiluci, a causa, disse il dotto Turnebo, della
profondità delle fosse, nelle quali, non altrimenti che in pozzi, non
poteva scendere luce, e tutto era presto finito.
Reduce la famiglia dal funerale, si purificava la casa contaminata
dalla presenza del cadavere spazzandola con iscopa di tamerigia o
di palma ed invocando Deverra (da verrere, spazzare), divinità che
presiedeva appunto alla pulitezza delle case.
A tutte le predette cerimonie teneva dietro il lutto: per gli uomini
ristretto a dieci giorni di isolamento o ritiro nella propria casa; per le
donne ad un anno o a dieci mesi almeno.
Eravi poi il lutto publico, quando si volevano onorare grandi virtù di
illustri trapassati o piangere la perdita di qualche grande battaglia,
come fu quella toccata a Canne, in cui perirono quarantacinque mila
romani, il Console Paolo Emilio e ottanta senatori. Esso indicevasi
dal Senato ad ogni ordine di cittadini.
In tal tempo sospendevasi dal rendere giustizia, i consoli non
sedevan sulle loro sedie curuli, i littori portavano capovolti i fasci, i
senatori deponevano il laticlavio, gli anelli d’oro, nè radevan la
barba, o tagliavano i capelli, proibiti i conviti festosi, l’accender fuoco
nelle case e il fabbricare.
Nel lutto privato poi esponevansi le imagini del defunto ad
incitamento di virtù, come s’esprime al proposito Sallustio: Sæpe
audiri præclaros civitatis nostræ viros solitos dicere, cum majorum
imagines intuerentur vehementissime sibi animum ad virtutem
accendi: scilicet non ceram illam, neque figuram, tantam vim in se
habere: sed memoriam rerum gestarum eam flammis egregiis viris in
pectore crescere, neque prius sedari quam virtus eorum famam
atque gloriam adæquaverit [269]. Doveva Foscolo di certo aver
rammentato questo passo, del quale serbò perfino qualche parola,
quando cantava ne’ Sepolcri:

A egregie cose il forte animo accendono

L’urne de’ forti [270].

E il medesimo nostro grande Poeta aveva poco prima cantato come

tanto venerata e sacra fosse la memoria de’ cari defunti, che venisse
perfino giurato su di essa:

. . . . e fu temuto
Su la polve degli avi il giuramento [271].

Properzio presta uno di tali giuramenti, per le ossa del padre e per
quelle di sua madre:

Ossa tibi juro per matris, et ossa parentis.

E Quintiliano, più tardi, così esprime il dolore provato per la moglie e

pel figlio statigli da morte immatura rapiti: io giuro pei loro mani,
divinità del mio dolore,

Per illos manes, numina doloris mei.

Nè con queste dimostrazioni aveva fine il lutto.

V’erano commemorazioni funebri altresì durante l’anno, come nelle
feste Parentali che seguivano in febbrajo e in giorni fasti detti anche
Feralia, e come nelle feste Lemuralia, e, com’altri dice, Remuralia,
perchè istituite da Romolo in onore del fratello Remo da lui ucciso,
che avvenivano in maggio, nelle quali la famiglia recavasi ad onorare
il sepolcro del diletto defunto e là nel vicino triclinio, fra le dapi del
banchetto, non dovevan mancare l’appio, il sale, il miele, le lenti, il
farro, le uova e le fave.
La cerimonia incominciava a mezza notte: il padre di famiglia
alzavasi dal letto, e tacito e invaso da sacro terrore, a piedi scalzi,
solo facendo scricchiolare le dita per allontanare le ombre dal luogo
pel quale passava, incamminavasi a una fontana. Quivi lavate per
tre volte le mani, rifaceva il cammino gittando al di sopra del suo
capo delle fave nere che aveva in bocca e mormorando questo
scongiuro: con queste fave io mi riscatto insieme con quelli della mia
famiglia. Tali parole doveva ripetere per ben nove volte senza
guardare dietro di sè, supponendosi che l’ombra dalla quale era
seguitato raccogliesse non vista le fave. La festa lemurale
chiudevasi dal medesimo padre di famiglia, prendendo dell’acqua
un’altra volta, battendo su di un vaso di bronzo e pregando l’ombra
di uscire dalla sua casa, ripetendo ancor nove volte le parole: uscite,
o mani paterni.
Le offerte poi che si facevano sulle tombe in codeste funebri
commemorazioni, che feralia appunto si chiamavano da questo pio
costume di donativi ai morti, come lasciò scritto ne’ Fasti il già citato
Poeta latino:

Hanc, quia justa ferunt, dixere Feralia lucem [272];

si vennero poco a poco aumentando. Pur nondimeno tenevasi che

non eccessive fossero le esigenze degli Dei Mani. Udiamo Ovidio:

Est honor et tumulis. Animas placate paternas,

Parvaque in extinctas munera ferte pyras.
Parva petunt Manes: pietas pro divite grata est
Munere; non avidos Stix habet ima Deos.
Tegula projectis satis est velata coronis,
Et sparsæ fruges, parcaque mica salis.
Inque mero mollita Ceres violaque solutæ;
Hæc habeat media testa relicta via.
Nec majora veto: sed et his placabilis umbra est.
 Adde preces positis et sua verba focis [273].

Non lascerà il lettore in codesta citazione di rilevare la costumanza

d’offrire ai morti i doni su d’una tegola o coccio. Venivano sporti
anche su d’una pietra.
Anche Giovenale accennò alla tenuità delle offerte che si facevano
a’ defunti, nella Satira V, dicendola Exigua feralis cœna patella [274].
Chiudevansi in questi giorni i templi degli Dei celesti, erano interdette
le nozze e vietato l’uso del fuoco, perocchè si reputassero giorni
immondi: di che pure ne avvisa il succitato Ovidio, nel medesimo
libro secondo Fastorum, dove pure ricordò che in quelle feste,
feralia, facevasi altresì sagrificio alla dea Tacita o Muta, della quale
canta la sventura e i casi avventurosi, per avere garrula rivelato ella
alla ninfa Giuturna gli amorosi intendimenti del Tonante verso di lei e
accesa pur colla sua indiscrezione le furie gelose di Giunone, onde
Giove resola muta e affidata a Mercurio perchè la scorgesse a’ regni
inferni, venisse da questo Dio fatta madre dei gemini Lari, divenuti
poi questi custodi della romana città.
V’erano poi anche le Inferiæ, e sacrifizi in onore degli Dei d’Averno,
che celebravansi a notte dal sagrificatore seguito dagli Editui, o
guardiani, che avevano la cura de’ templi, dai Camilli e Camille,
giovanetti che assistevano ai sagrifzi, dai popi o ministri che
menavan le vittime, le quali erano in tale occasione un bue ed una
pecora, e dai vittimarj, e talvolta anche dai littori preceduti dal suono
dei siticini e dai præclamitatores, che ingiungevan la sospensione
del lavoro. Accoltisi questi intorno all’ara uno de’ præclamitatores
bandiva alla accorsa plebe silenzio, acciò non isfuggisse pur una
voce di sinistro augurio:

. . . . Vos pueri et puellæ

Iam virum expertæ, male ominatis
Parcite verbis [275].

E il sacerdote compiva allora il sagrificio, invocando i nomi terribili di

Ecate e di Proserpina, ed aspergeva di vino il sepolcro.
Da’ riti funerarii è naturale il passaggio a ragionar de’ sepolcri, che i
romani ergevano a memoria ed onoranza de’ loro cari ed illustri
defunti. Dirò di essi prima di particolareggiar di quelli che troveremo
schierati lungo la Via delle Tombe di Pompei, per la quale mi sono
proposto di condurre il mio benevolo lettore.
Come semplici erano stati i primi costumi di Roma; semplici e
modeste erano pure state le loro tombe; ma poichè ebbero i nipoti di
Romolo a fare prima cogli Etruschi e poi colla Grecia, impararono
così dall’un popolo e dall’altro solennità e pompe che vennero ogni
dì più, anche per loro aggiunzioni, crescendo. Già dissi de’ ludi
gladiatorj introdottisi ne’ funerali allorchè volevansi splendidi e
solenni: ora delle sepolture, le quali furono grandiose spesso,
maravigliose talvolta, a seconda delle fortune del trapassato.
La legge delle XII Tavole vietò il seppellire in città: epperò convien
rintracciare le tombe e i mausolei fuori di essa, lungo le vie più
frequentate e vaste. Così sorsero sulla via Appia principalmente,
sulla Aurelia, Lavicana, Ostiense, Flaminia, Prenestina, Salaria e
Tiburtina, e a’ nostri giorni ancora trovansi molti cippi e colonne
sepolcrali che attestano dell’estensione del terreno, in antico
consacrato all’inumazione, ed anche Giovenale chiude la Satira I coi
versi che ricordano la via Flaminia e la Latina come frequentatissime
di sepolture:

Experiar quid concedatur in illos,

Quorum Flaminia tegitur cinis atque Latina [276],

alludendo appunto a siffatto costume.

Se, al dir di Varrone, i monumenti si collocavano lunghesso le vie per
tenere continuamente viva nel pensiero del viandante l’idea della
loro fralezza: sic monimenta quæ in sepulcris; et ideo secundam
viam quo prætereuntes admoneant et se fuisse et illos esse
mortales [277]; non mancavano tuttavia di coloro che aborrissero
avere loro tomba in luoghi così publici e rumorosi; e tra questi il già
più volte citato Properzio fa voti perchè la sua Cinzia, lui morto, non
gli abbia ad alzare in essi la tomba.
Dî faciant, mea ne terra locat ossa frequenti,
Qua facit assiduo tramite vulgus iter.
Post mortem tumuli sic infamantur amantem;
Me teget arborea devia terra coma.
Aut humet ignotæ cumulus vallatus arenæ:
Non juvat in media nomen habere via [278].

Non altrimenti, se mi è lecito esprimere qui il mio proprio sentimento,

io direi per me de’ moderni cimiteri monumentali, dove la curiosità e
l’arte sostituiscono sempre il dolore e il religioso raccoglimento.
Fuor di Pompei, la Via delle Tombe s’aprì nel sobborgo Augusto
Felice, cioè immediatamente fuori della città, nè più nè meno dunque
che in Roma e in tutte le città, si può dire, del mondo romano.
V’erano per altro eccezioni: le Vestali avevano il privilegio del
sepolcro entro le mura e l’ebbero, per singolar privilegio, Valerio
Publicola, Tuberto, Fabrizio, Cesare; e Trajano fu il solo degli
imperatori cui venisse concessa la sepoltura in città. La famiglia
Claudia aveva pure tal privilegio della sepoltura sotto il Campidoglio.
I discendenti di Publicola, che con lui avevano ottenuto il diritto della
sepoltura in città, in fatto non se ne valsero, poichè, al dir di Plutarco,
contentavansi di mettere un ardente torchio sulla tomba di famiglia al
verificarsi d’ogni morte, facendo del resto i loro congiunti seppellire
nella contrada di Velia.
Di grandi e spesso enormi spese, come dissi, profondevano ne’
sepolcri e ne’ monumenti i Romani e ne stanno a testimonianza
ancora la piramide di Cajo Cestio, la tomba di Cecilia Metella e la
Mole Adriana e non era sempre un pensiero di sfarzo e d’orgoglio
che presiedeva a queste opere, ma più sovente il sentimento di pietà
e d’amore che li animava e ciò leggiadramente espresse il francese
Roucher ne’ seguenti versi che reco nel loro idioma:

Ce respect pour les morte, fruit d’une erreur grossière,

Touchait peu, je le sais, une froide poussière,
Qui, tôt ou tard s’envole éparse au gré des vents,
Et qui n’a plus enfin de nom chez les vivants;
 Mais ces tristes honneurs, ces funèbres hommages
Ramenaient les regards sur des chères images;
Le cœur près des tombeaux traissaillait ranimé
Et l’on aimait encore ce qu’on avait aimé.

Epperò i ricchi fabbricavano nelle proprie ville i sepolcri in forma di

edicole di buona e severa architettura e le quali decoravano di
statue, di pitture e musaici, di vasi e di urne di eletti marmi. E
siccome sa il lettore che degli estinti non serbavansi che le ceneri
leggiere, come Paolo Emilio in Properzio dice alla consorte:

En sum quod digitis quinque levatur onus [279];

così non ad un solo defunto destinavasi ciascun sepolcreto, ma a

tutti i defunti d’una famiglia, compresi pure i liberti, collocandosi le
ceneri in altrettante nicchie; onde appellavasi sepulcrum familiare,
perchè sibi quis familiæque suæ constituebat [280], di che se ne trovò
esempio in Pompei; Sepulcrum comune dicevasi quella stanza che
riceveva le ceneri di più persone appartenenti a più famiglie,
disposte a due ollæ cinerariæ per colombajo.
Sepolcri ereditarj eran poi quelli quæ sibi hæredibusque suis, o quæ
paterfamilias jure hæreditario aquisivit [281]; ma se dovevan servire
per determinate persone, solevano apporvi le lettere H. M. H. N. S.
cioè Hoc monumentum hæredes non sequitur, o alle tre ultime
lettere sostituivansi queste A. H. N. T., vale a dire Ad Hæredes non
transit [282], come se ne ha memoria in quel passo di Orazio:

Mille pedes in fronte, trecentos cippus in agrum

Hic dabat, heredes monumentum ne sequeretur [283].

Co’ sepolcri propriamente detti non voglionsi confondere i cenotafi,

monumenti onorarii, che venivano dal popolo eretti alla memoria di
quegli illustri uomini ch’erano morti per la patria; onde egregiamente
e con tutta ragione poteva Ugo Foscolo nel succitato suo Carme de’
Sepolcri dire:
Testimonianza a’ fasti eran le tombe,

e le annuali feste e le cerimonie religiose che inoltre vi si praticavano

valevano veramente a tramandare a’ posteri la memoria de’ nomi e
delle gesta gloriose:

Religïon che con diversi riti

Le virtù patrie e la pietà congiunta
Tradussero per lungo ordine di anni [284].

Nondimeno questi monumenti che si elevavano a spesa pubblica e

per cagione d’onore, rispondendo al significato delle due parole
greche onde il nome si componeva, non contenevano le ceneri o gli
avanzi del corpo della persona che si voleva onorare: erano
costruzioni semplicemente commemorative, come sono oggidì
talune di quelle che sorgono nel tempio di Santa Croce in Firenze,
che si vorrebbe fare il Panteon degli illustri italiani; onde Virgilio nel
lib. III dell’Eneide appellò eziandio tal sorta di tumuli tumulus inanis,
o vuoto, là appunto dove ricorda il cenotafio rizzato da Andromaca
ad Ettore suo marito.
I luoghi per altro, sui quali si innalzavano i cenotafi non erano sacri,
come quelli de’ sepolcri.
Ma se a sepolcri e monumenti di ricchi e maggiorenti erigevansi
cenotafii, mausolei, vôlte sepolcrali, piramidi ed altrettali opere
architettoniche e scultorie; per cittadini minori, o poveri, adottavansi
corrispondenti segni meno dispendiosi. Tali erano le columellæ,
dette anche dai Latini cippi; le mensæ, le tavole quadrangolari più
lunghe che larghe; i labellæ o labra, che erano pietre a forma di
bacino; le arcæ somiglianti a forzieri, sorrette per lo più su’ piedi di
lione o d’altro animale.
Ageno Orbico ricordò varii luoghi ne’ sobborghi di Roma, dove
stavano moltissimi sepolcri di persone del volgo e di schiavi.
Sestertium denominavasi il campo, pure fuori delle mura, dove
seppellivansi le persone ch’erano state per ordine degli imperatori
mandate a morte; nè a me è dato ricordarle, senza ad un tempo
rammemorare la interessantissima scena che vi fa svolgere nel suo
bello e dotto romanzo Tito Vezio il patriotta Luigi Castellazzo, cui una
straordinaria modestia ha consigliato ascondersi sotto il pseudonimo
di Anselmo Rivalta.
Allorchè sulle iscrizioni de’ sepolcri leggevansi le parole tacito
nomine, sottacendosi ad un tempo il nome delle persone alle quali
appartenevano, significavano esse che racchiudessero persone
dichiarate infami.
A’ sepolcri de’ semplici cittadini era espressamente vietato di
aggiungere fregi, ove non fossero o una colonna di non oltre i tre
cubiti di altezza, statue ed emblemi della professione che il defunto
aveva esercitata.
Le iscrizioni incominciavano colle due lettere greche Θ Κ, che
corrispondevano a Diis Manibus, come assai sovente usiam pur noi
sostituendo, secondo la nostra credenza, le lettere D. O. M. cioè,
p
Deo Optimo Maximo, o Χ il monogramma di Cristo.
Era poi concesso piantare presso le tombe olmi e cipressi, perchè
alberi non producenti frutti; ed educarvi olezzanti fiori, come
testimonia Ugo Foscolo nel lodatissimo suo Carme già citato:

Ma cipressi e cedri
Di puri effluvii i zefiri impregnando,
Perenne verde protendean sull’urne
Per memoria perenne....
Le fontane versando acque lustrali
Amaranti educavano e vïole
Su la funebre zolla [285].

Frequenti poi erano le piccole are accanto alle tombe pei sacrifici,
che nelle feste summentovate facevansi da congiunti ed eredi, a
placar l’ombre dei diletti loro morti.
Era tutta adunque una religione, venerata e profonda questa verso i
defunti, e dinnanzi alla quale s’arrestavano le disquisizioni ed i dubbi
anche de’ filosofi più miscredenti.
Nulla quindi di più consentaneo a tale comune reverenza pei defunti
e per le loro dimore, che l’esistenza di apposite leggi, le quali
guarentissero l’inviolabilità e il rispetto delle tombe. Troviamo infatti
nel Corpus Juris, prima nel Lib. XLVII il Tit. XII; poi tutto il Titolo XIX
che trattan De sepulcro violato. Nel primo è comminata l’infamia
come conseguenza dell’azione di violato sepolcro, oltre diverse altre
pene inflitte a chi manomettesse cadaveri, ossuarj e tombe: nel
secondo è irrogata la condanna alle miniere allo schiavo colto a
demolire sepolcri, ed alla relegazione se il faceva d’ordine od
autorità del padrone. Chiunque poi avesse violato i sepolcri domos
defunctorum, sottraendovi sassi, marmi, colonne, od altro qualunque
materiale, per servirsene ad uso di fabbrica, o turbando corpi sepolti
o reliquie, multato di ingente pena pecunaria; punito il giudice perfino
in venticinque libre d’oro quando avesse negletto di castigare i
violatori di sepolcri. E come per legge antica codesti profanatori di
tombe punivansi della pena del sacrilegio; così anche ai tempo del
basso impero si fu costretti a richiamare la medesima severa
sanzione penale; argomento codesto a ritenere che si fosse infiltrato
poco a poco ne’ degeneri nipoti la mancanza di rispetto a’ sepolcri.
Così era assolutamente vietato l’impedire, sotto pretesto di debito, la
sepoltura del defunto, colla comminatoria di cinquanta libre di multa,
e in difetto pagasse di sua persona avanti il giudice competente; non
potendosi tampoco nè molestare il moribondo, nè turbare il funerale,
pena l’infamia, e posta al bando la terza parte de’ beni del
disturbatore.
Nel libro XLVIII Digestorum, Tit. XXIV De cadaveribus Punitorum,
apprendiamo come non si potessero negare a’ congiunti i corpi di
coloro che fossero stati condannati nel capo, citandosi l’autorità del
divo Augusto, che nel libro X De Vita sua, ebbe a scrivere aver egli
ciò voluto che si osservasse. Il giureconsulto Paolo poi lasciò
ricordato che i cadaveri de’ condannati, dietro domanda di
chicchessia, si lasciasse che venissero dati alla sepoltura; solo i
deportati nelle isole ed i relegati, restando anche dopo la morte la
pena, non fosse lecito che venissero trasferiti e sepolti senza licenza
del Principe; ciò che del resto il Principe soventissime volte
accordava.
Finalmente, nel Lib. I. Receptarum sententiarum di Giulio Paolo, Tit.
XXI, che versa De sepulcris et Lugendis, è sancito come allora che
per invasione di fiume, o timore alcuno abbiasi a togliere un
cadavere già consegnato a perpetua sepoltura, compiuti prima
solenni sagrifici, abbiasi a compiere la traslazione di notte tempo;
che a non funestare i luoghi sacri della città, non sia lecito portar
cadaveri dentro di essa sotto minaccia di punizione; che colui che
trovasi in tempo di corrotto astener si debba dai convivii, dagli
ornamenti e dalle vesti bianche; che la spesa funeraria debbasi
imputare avanti tutti i debiti ereditarj, e per ultimo quegli che abbia
spese per seppellire un morto od a cagione de’ funerali di lui, possa
rivalersi appo l’erede, il padre od il padrone.
Il giureconsulto Paolo, alla legge ff. de injuriis, contemplò il fatto di
chi avesse lapidato la statua di un defunto, e non ammettendo nè
distinzioni, nè limitazioni, perchè l’animo maligno fosse evidente;
rispose doversi quel fatto punire siccome ingiuria: nè a lui fece velo il
vantaggio qualunque che da simile fatto ritenesse la storia,
registrando che le male opere di quel cittadino avessero condotto a
tanto sdegno il paese da meritare che dalla furia del popolo la sua
statua saxis cæsa fuisset venisse da’ sassi abbattuta.
Intorno a che l’illustre scrittore di penale diritto prof. Francesco
Carrara, nella sua dotta memoria Sulle ingiurie ai defunti, letta nello
Ateneo di Brescia, nella tornata del 15 giugno 1873 e pubblicata
nella Temi Zanclea, a modo di epifonema commenta: «Così
ragionavano gli antichi e così si durò a ragionare per secoli in Italia
ed in Germania, dove lo spirito non usurpa le veci della sapienza, e
dove una questione giuridica non si scioglie con un motto brillante.»
E venne con copia d’argomenti a conchiudere, pur tenendo conto
dell’interesse della storia, che sì sovente si invoca a diffamazione de’
defunti, che ultima conseguenza alla quale meni diritto un tale
interesse sia che le calunnie lanciate contro i defunti nei fatti relativi
alla vita pubblica dovrebbero dichiararsi perseguitabili ad azione
popolare, cioè ad azione pubblica esercitata dal Pubblico Ministero
nella sua rappresentanza dei contemporanei e dei posteri, cioè della
società tradita ed ingannata da maligno calunniatore; osservando
che Platone come moralista ci avrebbe guidato a questa conclusione
con la sua nota formula dei doveri che legano i vivi verso gli
estinti [286].
 Via delle Tombe in Pompei. Vol. III, Cap. XXII.

Poichè li lettore sa tutto ciò, che sull’argomento de’ trapassati e de’

sepolcri praticavasi in Roma e fuori di essa ne’ luoghi ad essa
soggetti, restringendomi ora più presso al mio tema di Pompei,
usciamo insieme dalla Porta Ercolanese ed inoltriamo nella Via delle
Tombe di questa città, della quale era parte, anzi attraversava,
com’egli già conosce, il Borgo Augusto Felice, dissotterrato dalle
ceneri dal 1763 al 1770 e dal 1811 al 1814. La vista è imponente,
presentandosi tutta fiancheggiata da sontuosi monumenti. E
monumenti eziandio debbono essere stati sparsi per tutto il pendio
della collina, tanto essendoci dato d’argomentare dalle varie
elevazioni verdeggianti di essa.
È da questo punto, in cui s’è posto il piede nel sobborgo, il qual
potrebbesi dire dei morti, che è dato comprendere in un sol colpo
d’occhio tutto il corso della via antica infino ad oggi scoperta e di
ammirare nel suo complesso l’elegante magnificenza di tanti ipogei,
de’ quali fu detto a ragione presentare forme sconosciute
all’architettura attuale ed all’arti moderne.
È all’uscire del pari di questa porta, che m’avvenne di ricordare
altrove esservisi scoperto lo scheletro della sentinella, qui morta
fedele alla sua consegna. Era eziandio prossima a tal luogo la tomba
di M. Cerrinio Restituto, come ce lo appresero le due seguenti
iscrizioni, di cui l’una è la fedele ripetizione dell’altra:
M. CERRINIVS
RESTITVTVS
AVGVSTAL. LOC. D. D. D.

Nel mezzo della cappella, sacellum, era una piccola ara, avente
l’iscrizione medesima, ripetuta come dissi, ma disposta in questo
modo:
M. CERRINIVS
RESTITVTVS
AVGVSTALIS
LOCO DATO
D. D. [287].

Un semicerchio a manca, che dicevasi schola, perchè ad uso di

sedile, di tufo e pietre pomici, recava la seguente iscrizione, che
chiarisce aver appartenuto al sepolcro di Anio di Marco Vejo:
A. VEIO M. F. II VIR. I. D.
ITER QVINQ. TRIB. MILIT. AB. POPVL. EX D. D. [288].

Più grande è l’emiciclo detto di Mammia, scoperto nell’anno 1763,

che racchiudeva il sepolcro di questa donna, che fu sacerdotessa
pubblica, e al quale s’ascendeva per un passaggio aperto alle spalle
dell’emiciclo. Era il sepolcro meglio costruito che siasi scoperto in
Pompei. Aveva già un ordine di colonne joniche al di sopra di altro
ordine dorico, su cui posavano alcune statue. L’interno era decorato
da nicchie e pitture: in una delle prime stavano le ceneri di Mammia
in un’urna di terra cotta chiusa in altra di piombo. L’iscrizione, in
caratteri forti, così fu letta:
 MAMMIAE P. F. SACERDOTI PVBLICAE LOCVS
SEPVLTVRAE DATVS DECVRIONVM DECRETO [289].

Su d’un piccolo pilastro a fior di terra e non discosto dal sepolcro di

Mammia, leggevasi l’iscrizione, che rammenta i versi che ho appena
riferiti del Venosino Poeta:
M. PORCI
M. F. EX DEC.
DECRET. IN
FRONTEM
PED. XXV
IN AGRVM
PED. XXV [290].

Avanti a questa tomba venne trovata una statua in abito consolare,

forse quella di Porcio stesso, il quale era per avventura il padre della
sacerdotessa Mammia.
Fra la tomba e l’emiciclo si rinvennero sedici cippi funerarii, parecchi
di essi di marmo, su taluno dei quali si decifrarono le seguenti
iscrizioni:
C. VENERIVS
EPAPHRODITVS
—
ISTACIDIA. N. F.
RVFILLA SACERD. PVBLICA
—
N. ISTACIDIO
CAMPANO
—
CN. MELISSAEVS
APER
—
ISTAC....
MENOIICI

Nello stesso luogo si trovarono frammenti di statue ed una lucerna in

terra cotta con una figuretta avente nelle mani un fiore in basso
rilievo, e colla iscrizione:
 ANNVM NOVVM FAVSTVM FELICEM MIHI [291].

È da questa parte sinistra della via che si incontra quella casa che
comunemente vien detta essere il Pompejanum, o villeggiatura di
Cicerone, ch’egli col Tusculum prediligeva sovra tutte l’altre sue ville,
se per ornarla con magnificenza ebbe a incontrar debiti, come lasciò
scritto in una sua lettera ad Attico [292]. Ne ho già parlato altrove, nè
però mi ripeterò: solo piacendomi far notare al lettore come a ogni
modo, sia questa od altra la casa del grande Oratore Romano,
sarebbe sempre stata una ricca abitazione, che non tolse al suo
proprietario di abitarla e decorarla riccamente. L’essere nella non
lieta via delle tombe, dimostrerà ognor più come la religione de’
sepolcri non fosse accompagnata allora quanto adesso, per forza di
superstizione, da alcun pensiero di orrore. Ove poi si rifletta aver
Cicerone difeso Publio Silla, che fu il primo patrono della Colonia
Veneria Cornelia, nulla di più probabile apparirà che ne abbia
ricevuto in guiderdone il terreno di quella casa e poi anche la casa
stessa, che per essere nel Pagus Felix, spettava alla Colonia
militare, la quale, giusta quanto m’accadde di più volte notare, Lucio
Cornelio Silla vi aveva dedotta, e che però avesse appartenuto a lui.
Lungo questo lato è pur il sepolcro di Scauro, della tribù Menenia,
che vuolsi dal punto di vista archeologico considerare siccome il più
interessante, di quanti sepolcri si sono scoperti a Pompei. La base è
quadrata ed è di tufo vulcanico: essa poggia con tre gradini sovra
altra base più grande della stessa forma e materia, e nella quale è
praticata la camera sepolcrale, o columbarium, con quattordici
nicchie, come quadrato ne è il cippo. Il lato che è ora rivestito d’un
ampio tavolo di marmo, il cui angolo superiore sinistro, essendo
spezzato e perduto, lasciò imperfetta la iscrizione, che completata
non a guari dallo studio, suona così:
A VMBRICIO A. F. MEN
SCAVRO
II VIR. I. D.
HVIC DECVRIONXES LOCVM MONVM.
ET HS ∞ ∞ IN FVNERE ET STATVAM AEQUESTR
 FORO PONENDAM CENSVERVNT
SCAVRVS PATER FILIO [293].

Il gran basamento inferiore offriva già rappresentazioni a basso

rilievo di stucco, oggi pel gelo compiutamente scomparse. In uno de’
quadri vedevansi due bestiarii con lance: l’un d’essi combatteva
contro di un lupo, l’altro contro di un toro. Alcuni cani inseguivano de’
cinghiali furiosi, cervi e lepri correvano a precipitosa fuga. In un
quadro superiore scorgevansi gladiatori armati di tutto punto che
battevansi a oltranza, altri a cavallo che scagliavano lance a costoro;
era curioso che dovessero menar botte all’orba, perchè le visiere de’
loro elmetti mancassero delle fessure per gli occhi. Interessa il
vederne ricordati in grossolani caratteri neri i nomi con una cifra
accanto; indicante il numero delle vittorie riportate. L’uno è nominato
Bebrix, cioè della Bebricia in Asia e riportò quindici vittorie, il suo
avversario è Nubilior e ne conta undici; di altri due non è leggibile il
nome. Degli altri quattro gladiatori, due secutores e due retiarii, alle
prese fra loro, leggesi il nome di Nitimus, reziario vittorioso cinque
volte, e di Hippolitus, secutor, degli altri due no. Quello che pugna
con Nitimus vedesi ferito, cadere implorando la pietà degli spettatori,
offerendo ad un tempo la gola al ferro del vincitore, come era la
pratica già da me esposta nel capitolo dell’Anfiteatro. Superiormente
a questi bassi rilievi stava una iscrizione, nella quale si lesse il nome
di Quintus Ampliatus, il capo forse di questa famiglia gladiatoria, ed
al quale per avventura spettava la tomba, perocchè si creda da molti
che la tavola di marmo colla iscrizione di Scauro surriferita, trovatasi
bensì di poco discosta, non le appartenesse, ma là venisse
collocata, perchè scomparsa, per la rovina del tempo, ogni
decorazione.
Eravi un terzo quadro sulla porticina con cinque figure di gladiatori
armati, di cui l’uno egualmente ferito a morte.
Sepolcro circolare è quello che segue subito, con base quadrata e
torre rotonda su di essa. Sulle piccole piramidi del recinto sono i
bassirilievi di stucco rappresentanti una donna che fa l’offerta su di
una acerra, e un’altra che depone un lino sul suo bambino caduto
sulle rovine, forse quelle del tremuoto del 63.
Appresso a questi sepolcri elevasi a poca altezza un cippo, sulla cui
sommità figura una testa, sotto la quale si allargano le spalle,
rendendo da lunge la figura d’uomo, quasi significasse l’ombra d’un
defunto. Sul ventre, o specchio che vogliasi altrimenti dire, di essa, è
questa iscrizione:
IVNONI
TYCHES IVLIAE
AVGVSTAE VENER [295].

Questa Tiche è la stessa Tiche Nevoleja che ha altro maggiore

monumento in questa medesima funerale campagna? Taluni il
pensarono: altri la vogliono una sorella di essa: ambe poi furono
certamente addette al servizio di Giulia figliuola d’Augusto.
Non credasi qui che la parola Junoni accenni alla Dea di questo
nome, come erroneamente interpretò l’abate Romanelli, ma sì al
genio tutelare di Tiche; perocchè Junones si dicessero appunto le
fate e gli angeli custodi di sesso femminino, dei quali si credeva che
uno nascesse insieme a ciascuna donna, destinato a vegliarla tutta
la vita ed a morire con lei. Sono figurate, dice Rych nel suo
Dizionario delle Antichità, come giovani donzelle, colle ali di
pipistrello o di falena e vestite da capo a piedi come è in una
dipintura di Pompei; mentre l’angelo maschile (Genius, Silvanus)
fosse abitualmente rappresentato nudo, o pressochè nudo e colle ali
d’un uccello.
Tibullo consacra alla Giunone, o angelo custode di Delia e in nome
di costei, l’elegia sesta del Lib. IV, che comincia appunto:

Natalis Juno sanctos cape thuris honores

Quos tibi dat tenera docta puella manu [296].

In quanto all’ultima parola della iscrizione, Vener, io seguii la

comune interpretazione, leggendo Venerea; altri però lessero
Augustæ Veneri, cioè a Venere Augusta: meglio sarebbe stato allora