管理会计英文课件(8)
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加里森管理会计教学课件最新英文精品Garrison16e_PPTch10A
( ) Volume
variance
=
$3.00 per machine-hour
×
90,000 mach-hours
–
84,000 mach-hours
Volume = 18,000 Unfavorable variance
A Pictorial View of the Variances
Actual Fixed Overhead
$
4.00 per machine-hour
Standard machine-hrs. allowed for the act. prod. (b)
84,000 machine hours
Manufacturing overhead applied (a) × (b)
$ 336,000
Actual manufacturing overhead
Actual $280,000 Budget $270,000
{ Budget Variance 10,000 U
0
0
Machine-hours (000)
Denominator hours
90
Graphic Analysis of Fixed Overhead Variances – Part 3
Reconciling Overhead Variances and Underapplied or Overapplied Overhead
In a standard cost system:
Unfavorable variances are equivalent to underapplied overhead.
Fixed Overhead Applied
管理会计英语课件0
• Allows great discretion to design systems that provide information for helping employees and managers make decisions
• Forward looking
A Brief History
Financial v. Management Accounting
Financial Accounting
Management Accounting
• Communicates economic information to individuals and organizations that are external to the direct operations of the company
பைடு நூலகம்
Management Accounting Information
– Management accounting provides both financial information and nonfinancial information
– The role of management information supports strategic (planning), operational (operating) and control (performance evaluation) management decision making
• In short, management accounting information is pervasive and purposeful
Management Accounting Information
• Forward looking
A Brief History
Financial v. Management Accounting
Financial Accounting
Management Accounting
• Communicates economic information to individuals and organizations that are external to the direct operations of the company
பைடு நூலகம்
Management Accounting Information
– Management accounting provides both financial information and nonfinancial information
– The role of management information supports strategic (planning), operational (operating) and control (performance evaluation) management decision making
• In short, management accounting information is pervasive and purposeful
Management Accounting Information
Lesson 6 Inventory management 英文管理会计课件 Management Accounting
15
Topic 1: Inventory management and EOQ
Inventory Management
➢ Inventory Management is planning, coordinating, and controlling activities related to the flow of inventory into, through, and out of an organization
14,000 12,000 10,000 8,000 6,000 4,000 2,000
-
Annual relevant ordering costs
Annual relevant carring costs
Annual relevant total costs
Order Quantity in units
2. To satisfy customer demand. 3. To avoid shutting down manufacturing
facilities because of machine failure, defective parts, unavailable parts, or late delivery of parts. 4. To buffer against unreliable production processes. 5. To take advantage of discounts. 6. To hedge against future price increases.
choose the inventory quantity per order to minimize costs
13
Topic 1: Inventory management and EOQ
Topic 1: Inventory management and EOQ
Inventory Management
➢ Inventory Management is planning, coordinating, and controlling activities related to the flow of inventory into, through, and out of an organization
14,000 12,000 10,000 8,000 6,000 4,000 2,000
-
Annual relevant ordering costs
Annual relevant carring costs
Annual relevant total costs
Order Quantity in units
2. To satisfy customer demand. 3. To avoid shutting down manufacturing
facilities because of machine failure, defective parts, unavailable parts, or late delivery of parts. 4. To buffer against unreliable production processes. 5. To take advantage of discounts. 6. To hedge against future price increases.
choose the inventory quantity per order to minimize costs
13
Topic 1: Inventory management and EOQ
管理会计英语(英文版课件)1
Accounting-related Lenders Consultants Analysts Traders Managers Directors Underwriters Planners Appraisers
Financial Statements
Financial statements report on the financial performance and condition of an organization. There are four major financial statements Income Statement Balance Sheet Statement of Owner’s Equity Statement of Cash Flows
The system for recording debits and credits follows from the accounting equation: Assets = Liabilities + Owner’s Equity
Equity
Owner’s capital- Owner’s withdrawals+ RevenuesExpenses
Business Profit
Revenues: Amounts earned from selling products or services -Expenses: Costs incurred with revenues =Profit: Amounts earned from revenues less expenses incurred Loss occurs when expenses are more than revenues
管理会计课件 英文
1 - 11 1-11 - 11111111h11111ythtr
The Nature of Planning and Controlling
Management Process Internal Accounting System
Budgets, Special Reports
Other information systems
Mayfair Starbucks Store, March 31, 20X1
Sales Less: Ingredients Store labor Other labor Utilities, etc. Total expenses Operating income
Budget $50,000
22,000 12,000 6,000 4,500 $44,500 $ 5,500
Copyright © 2011 Pearson Education, Inc. publishing as Prentice Hall 1 - 14 1-11 - 14111111h11111ythtr
Budget: quantitative expression of a plan of action
Performance reports: compare actual results with budgeted amounts provide feedback by comparing results with plans highlight variances
Actual $50,000
24,500 11,600 6,050 4,500 $46,650 $ 3,350
Variance 0
$2,500 U 400 F 50 U 0 $2,150 U $2,150 U
成本与管理会计亨格瑞第版英文版CA
the budget period. ➢ The master budget is an example of a static budget.
Flexible budget
➢ Developed using budgeted revenues or cost amounts based on the level of output actually achieved in the budget period.
Step 1: Determine the actual output. In April 2008, 10,000 suits were produced and sold.
Step 2: Determine the flexible budget for revenues based on budgeted selling price and actual output.
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16
16
2020/7/12
17
17
Hmm! Comparing static budgets
with actual costs is like comparing apples and oranges.
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18
18
Reasons for variance
Inaccurate forecasting of output units sold Or
Actual Vs Standard
2020/7/12
Variance
2
2
Basic Concepts
Variance – difference between an actual and an expected (budgeted) amount
Flexible budget
➢ Developed using budgeted revenues or cost amounts based on the level of output actually achieved in the budget period.
Step 1: Determine the actual output. In April 2008, 10,000 suits were produced and sold.
Step 2: Determine the flexible budget for revenues based on budgeted selling price and actual output.
2020/7/12
16
16
2020/7/12
17
17
Hmm! Comparing static budgets
with actual costs is like comparing apples and oranges.
2020/7/12
18
18
Reasons for variance
Inaccurate forecasting of output units sold Or
Actual Vs Standard
2020/7/12
Variance
2
2
Basic Concepts
Variance – difference between an actual and an expected (budgeted) amount
管理会计英文课件 (7)
7-12
How Costs are Treated Under Activity–Based Costing
Unit-Level Activity Batch-Level Activity
Manufacturing companies typically combine their activities into five classifications.
7-4
How Costs are Treated Under Activity–Based Costing
ABC differs from traditional cost accounting in three ways. Manufacturing costs Nonmanufacturing costs
Product-Level Activity Customer-Level Activity
Organizationsustaining Activity
7-13
Characteristics of Successful ABC Implementations
Strong top management support Link to evaluations and rewards
Activity-Based Costing: A Tool to Aid Decision Making
Chapter 7
PowerPoint Authors: Susan Coomer Galbreath, Ph.D., CPA Charles W. Caldwell, D.B.A., CMA Jon A. Booker, Ph.D., CPA, CIA Cynthia J. Rooney, Ph.D., CPA
管理会计英文课件
$ 0.026 $ 104 ???? $ 40 ???? ???? $ 25
12-9
Identifying Relevant Costs
Which costs and benefits are relevant in Cynthia’s decision? The cost of the car is a sunk cost and is not relevant to the current decision. The annual cost of insurance is not relevant. It will remain the same if she drives or takes the train.
12-3
Relevant Costs and Benefits
A relevant cost is a cost that differs between alternatives. A relevant benefit is a benefit that differs between alternatives.
Relaxing on the train is relevant even though it is difficult to assign a dollar value to the benefit.
The kennel cost is not relevant because Cynthia will incur the cost if she drives or takes the train.
However, the cost of gasoline is clearly relevant if she decides to drive. If she takes the train, the cost would not be incurred, so it varies depending on the decision.