会计专业英语章节教学案例及答案（共17章）Chapter 9.docx

Chapter 9 Case： Campbell Soup Company incurs the following costs: a. Purchase of tomatoes by a canning plant for Campbells tomato-soup products b. Materials purchased for redesigning Pepperidge Farm biscuit containers to make biscuits stay fresh longer c. Payment to Backer, Spielvogel, Bates, the advertising agency, for advertising work on Healthy Request line of soup products d. Salaries of food technologists researching feasibility of a Prego pizza sauce that has minimal calories e. Payment to Safeway for redeeming coupons on Campbells food products f. Cost of a toll-free telephone line used for customer inquiries about using Campbells soup products g. Cost of gloves used by line operators on the Swanson Fiesta breakfast-food production line h. Cost of handheld computers used by Pepperidge Farm delivery staff serving major supermarket accounts Required: Classify each cost item (a-h) as one of the business functions in the value chain shown in Exhibit 1. Exhibit 1 Managers in Different Parts of the Value Chain CustomerServiceDistributionMarketingProductionDesign of Products, Services, or Processes Customer Service Distribution Marketing Production Design of Products, Services, or Processes Research and Development Management Accounting Management Accounting Solution: a. Production e. Marketing b. Design of products, services, or processes f. Customer service c. Marketing g. Production d. Research and development h. Distribution