Larry Walther, Ph.D., CPA, CMA, is the EY Professor of Accounting and Senior Associate Dean of the Jon M. Huntsman School of Business at Utah State University. Dr. Walther has authored numerous books and articles on accounting, and he has served as director and/or consultant to a number of public and
This exercise book is the second of four exercise books that correspond directly with the Budgeting and Decision Making textbook. The exercises relate specifically to Part 2 of the Budgeting and Decision Making textbook. Exercises focus on tools for enterprise performance evaluation. Specific exercises cover responsibility accounting, management by exception, cost centers, profit centers, investment centers, flexible budgets, standard costs, and variance analysis.