《管理会计(双语)》atkinson6e REVISED (5)
管理会计MAchp1-概论
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16世纪的成本记录
意大利著名的麦迪奇家族在15世纪拥有大量的 银行利息收入和纺织工厂。他们用复杂的成本 记录体系来维护其对布匹生产的控制。
他们记录的生产数据包括羊毛的采购、清洗、 抽线、卷盘和纺织成本，还包括销售成本及其 他一些支出（如工具支出、租金、管理费用 等）。
投资决策 （第七章 ）
预测分析方法，销售预测、利润预测、成本与资金需要量的预测等。 短期经营决策的相关概念，短期经营决策的一般方法，生产决策，以及
定价决策等； 长期投资项目的含义、基本概念、现金流量、货币时间价值、投资决策
评价指标和方法、运用等。
4
模块 3 预算与控制
全面预算 （第八章 ） 标准成本制度（第九章 ） 责任会计 （第十章 ）
S. Garner, Evolution of Cost Accounting to 1925
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二、) 执行性管理会计阶段(以成本控制 为特征)
（1）历史背景： 两次世界大战后，世界总的说来社会物资缺
乏、供不应求；以卖方市场居主导地位；企业之 间的竞争不激烈，企业对外界经济环境的分析研 究并不十分重要。—提高生产效率.成为企业的工 作重点--企业加强内部管理，提高生产效率以降 低成本、费用，获取最大限度的利润.
There are a wide variety of ways that this information
is provided, including budgeting, product-costing
systems, transfer Pricing systems, valuation, and
decisions.
These decisions include the allocation
管理会计 双语课件 Management accounting
01 会计信息的概念
Example
The following statements refer to qualities of good information:
（ⅰ） It should be communicated to the right person （ⅱ） It should always be completely accurate before it
关), Complete (完整 ), Accurate (准确 ), Clear (清楚), it should inspire confidence , it should be appropriately communicated , its volume should be manageable, it should be timely (及时 )and its cost (成本收
QUEห้องสมุดไป่ตู้TION
Accounting Information
C ONTENTS
1
信息的概念 The definition of
Information
2 信息的作用
The use of Information
3 案例
Case
01 会计信息的概念
Data and information
Data （ 数据 ） is the raw material for data processing.
01 会计信息的概念
Identify the users of TLC Daycare’s accounting information as internal(I) or external(E).
财管专业——《管理会计(双语)》
《管理会计（双语）》课程教学大纲课程编码：12120204211课程性质：专业必修课学分：3课时：48开课学期：5适用专业：财务管理一、课程简介《管理会计(双语)是财务管理专业（本科）的一门必修课程。
是以现代企业所处的社会经济环境为背景，明确阐明以企业为主体，密切联系现代会计的预测、决策、规划、控制、考核评价等职能，系统地介绍了现代管理会计的基本理论、基本方法和实用操作技术。
课程分为三部分，第一部分主要交代了管理会计的基本原理和传统管理会计的基本方法；第二部分主要分别讨论管理会计各项职能在实践中的应用程序与具体操作方法。
第三部分集中介绍管理会计发展的新领域。
管理会计是一门理论性较强、计算内容较多的课程。
通过该门课程的学习，使学生领会管理会计的精髓，掌握管理会计的基本理论和基本方法，学会各种分析方法的应用技能和技巧，不断提高学生分析问题和解决问题的能力。
二、教学目标课程总体目标：通过本课程教学，掌握管理会计的基本理论和基本分析方法，结合相应的实践教学，培养学生能独立开展各项管理会计工作的能力。
（一）知识要求：1.了解管理会计的产生与发展，明确管理会计的特点、职能、内容和任务；2.掌握成本习性与变动成本法、本量利分析等管理会计基础分析方法，并了解方法的一般原理；3.掌握短期经营决策分析、长期投资决策分析、全面预算、标准成本控制、责任会计等内容的基本理论与方法。
（二）能力要求：1、具有热爱管理会计工作，爱岗敬业的道德观念；2、具有胜任管理会计工作的良好业务素质和身体素质；3、具有预测、决策、规划、控制的实务能力；4、具有管理会计工作的职业判断、分析和思维能力三、教学内容（一）Chapter 1 Managerial Accounting Concepts and PrinciplesThe main content: Chapter 1 introduces students to managerial accounting and the manufacturing process. Students will learn how managerial accounting is used in the management decision process. They will also be exposed to the terminology used to describe costs related to manufacturing.Learning Objectives：After studying the chapter, your students should be able to:1. Describe managerial accounting and the role of managerial accounting in a business.2. Define and illustrate the following costs: 1. direct and indirect costs, 2. direct materials,direct labor, and factory overhead costs, 3. product and period costs.3. Describe and illustrate the following statements for a manufacturing business: 1.balance sheet, 2. statement of cost of goods manufactured, 3. income statement.4. Describe the uses of managerial accounting information.Some key points: direct and indirect costs, direct materials, direct labor, factory overhead costs, product and period costs; cost of goods manufactured.Teaching methods: use of multimedia tools. We ad opt Classroom-based teaching, which is supplemented by the necessary classroom discussion. Besides，arrange stud ents to d o some appropriate exercises and self-extending reading after class.（二）Chapter 2Job Order CostingThe main content：Chapter 2 introduces students to managerial job order cost systems. Students will be exposed to the terminology used to describe costs related to manufacturing. The first of two basic manufacturing accounting systems, job order, is described in this chapter. Students learn how costs flow through a manufacturing system and the basis for determining product costs under job order costing.Learning Objectives：After studying the chapter, your students should be able to:1. Describe cost accounting systems used by manufacturing businesses.2. Describe and illustrate a job order cost accounting system.3. Describe the use of job order cost information for decision making.4. Describe the flow of costs for a service business that uses a job order cost accountingsystem.Some key points: Job Order Cost System; Overapplied Factory Overhead; Underapplied Factory Overhead; predetermined overhead rate;Teaching methods: use of multimedia tools. We adopt Classroom-based teaching,which is suppl emented by the necessary classroom discussion. Besides，arrange stud ents to d o some appropriate exercises and self-extending reading after class.（三）Chapter 3Process Cost SystemsThe main content：Chapter 3 completes the coverage of manufacturing accounting by introducing process costing. The text demonstrates process costing under the FIFO method. The average cost method is presented in th e chapter’s appendix. Chapter 3 also discusses the impact of just-in-time systems on manufacturing.Learning Objectives：After studying the chapter, your students should be able to:1. Describe process cost systems.2. Prepare a cost of production report.3. Journalize entries for transactions using a process cost system.4. Describe and illustrate the use of cost of production reports for decision making.5. Compare just-in-time processing with traditional manufacturing processing.Some key points: Process Cost System; First-in, First-out (FIFO) Method; Cost of Production Report; Just-in-Time (JIT) Processing.Teaching methods: use of multimedia tools. We adopt Classroom-based teaching, which is supplemented by the necessary classroom discussion. Besides，arrange students to do some appropriate exercises and self-extending reading after class.（四）Chapter 4 Cost Behavior and Cost-Volume-Profit AnalysisThe main content: In Chapter 4, students learn how to conduct cost-volume-profit analysis. In preparation for this activity, the chapter discusses variable, fixed, and mixed costs.Learning Objectives：After studying the chapter, your students should be able to:1. Classify costs as variable costs, fixed costs, or mixed costs.2. Compute the contribution margin, the contribution margin ratio, and the unitcontribution margin.3. Determine the break-even point and sales necessary to achieve a target profit.4. Using a cost-volume-profit chart and a profit-volume chart, determine the break-evenpoint and sales necessary to achieve a target profit.5. Compute the break-even point for a company selling more than one product, theoperating leverage, and the margin of safety.Some key points:variable costs; fixed costs; mixed costs; High-Low Method; Contribution Margin; Cost-Volume-Profit Analysis; Contribution Margin Ratio; Unit Contribution Margin.Teaching methods: use of multimedia tools. We adopt Classroom-based teaching, which is supplemented by the necessary classroom discussion. Besides，arrange students to do some appropriate exercises and self-extending reading after class.（五）Chapter 5 BudgetingThe main content: Chapter 5 emphasizes accounting activities that help managers plan, direct, and control the operations of a business. Budgeting is used to establish business goals in the planning function. Budgets help guide managers’ operational decisions. Budgets are also used to control operations as actual results are compared to the budgeted results.Learning Objectives：After studying the chapter, your students should be able to:1. Describe budgeting, its objectives, and its impact on human behavior.2. Describe the basic elements of the budget process, the two major types of budgeting,and the use of computers in budgeting.3. Describe the master budget for a manufacturing company.4. Prepare the basic income statement budgets for a manufacturing company.5. Prepare balance sheet budgets for a manufacturing company.Some key points: Goal Conflict；Budgetary Slack；Continuous Budgeting；Static Budget；Flexible Budget；Zero-Based Budgeting；Capital Expenditures Budget.Teaching methods: use of multimedia tools. We adopt Classroom-based teaching, which is supplemented by the necessary classroom discussion. Besides，arrange students to do some appropriate exercises and self-extending reading after class.（六）Chapter 6 Performance Evaluation Using Variances from Standard Costs The main content: Standard cost systems set budgets for the materials, labor, and factory overhead used by a manufacturer to produce its product. Deviations from these standards are reported as variances.Learning Objectives：After studying the chapter, your students should be able to:1. Describe the types of standards and how they are established.2. Describe and illustrate how standards are used in budgeting.3. Compute and interpret direct materials and direct labor variances.4. Compute and interpret factory overhead controllable and volume variances.5. Journalize the entries for recording standards in the accounts and prepare an incomestatement that includes variances from standard.6. Describe and provide examples of nonfinancial performance measures.Some key points: Direct Labor Rate Variance ；Direct Materials Price Variance；Direct Labor Time Variance；Direct Materials Quantity Variance；Budgeted Variable Factory Overhead；Factory Overhead Cost Variance Report；Controllable Variance；Volume Variance.Teaching methods: use of multimedia tools. We adopt Classroom-based teaching, which is supplemented by the necessary classroom discussion. Besides，arrange students to do some appropriate exercises and self-extending reading after class.（七）Chapter 7 Performance Evaluation for Decentralized Operations The main content: Chapter 7 applies responsibility accounting to cost, profit, and investment centers. The chapter demonstrates the responsibility accounting reports that are used to evaluate department or division performance. This provides an excellent opportunity to remind your students that managers are judged, at least in part, using accounting data.Learning Objectives：After studying the chapter, your students should be able to:1. Describe the advantages and disadvantages of decentralized operations.2. Prepare a responsibility accounting report for a cost center.3. Prepare responsibility accounting reports for a profit center.4. Compute and interpret the rate of return on investment, the residual income, and thebalanced scorecard for an investment center.5. Describe and illustrate how the market price, negotiated price, and cost priceapproaches to transfer pricing may be used by decentralized segments of a business.Some key points:Responsibility Accounting；Balanced Scorecard；Profit Margin；DuPont Formula；Rate of Return on Investment (ROI)；Investment Center ;Residual Income；Investment TurnoverTeaching methods: use of multimedia tools. We adopt Classroom-based teaching, which is supplemented by the necessary classroom discussion. Besides，arrange students to do some appropriate exercises and self-extending reading after class.（八）Chapter 8 Differential Analysis, Product Pricing, and Activity-Based CostingThe main content: This chapter covers (1) differential analysis, (2) methods of determining the selling price of a product using a cost-plus markup approach, (3) the effects of production bottlenecks, and (4) activity-based costing. The cost-plus approach of product cost is described in Objective 2; total cost and variable cost methods are presented in the chapter appendix. All topics in this chapter are able to stand alone. Therefore, the instructor is free to cover only one or two of the topics if class time is a limited resource as the term draws to a close.Learning Objectives：After studying the chapter, your students should be able to:1. Prepare differential analysis reports for a variety of managerial decisions.2. Determine the selling price of a product, using the product cost concept.3. Compute the relative profitability of products in bottleneck production processes.4. Allocate product costs using activity-based costing.Some key points:Product Cost Concept ; Target Costing; Production Bottleneck; Theory of Constraints (TOC); Activity-Based Costing (ABC).Teaching methods: use of multimedia tools. We adopt Classroom-based teaching, which is supplemented by the necessary classroom discussion. Besides，arrange students to do some appropriate exercises and self-extending reading after class.（九）Chapter 9 Capital Investment AnalysisThe main content: Capital investment analysis is a topic that usually receives detailed coverage in introductory finance courses and/or intermediate accounting. The purpose of this chapter is to give students a brief introduction to the basics of capital investment analysis using the following methods: average rate of return, cash payback, net present value, and internal rate of return.Learning Objectives：After studying the chapter, your students should be able to:1. Explain the nature and importance of capital investment analysis.2. Evaluate capital investment proposals using the average rate of return and cashpayback methods.3. Evaluate capital investment proposals using the net present value and internal rate ofreturn methods.4. List and describe factors that complicate capital investment analysis.5. Diagram the capital rationing process.Some key points: Capital Investment Analysis；Time Value of Money Concept；Average Rate of Return；Cash Payback Period；Internal Rate of Return (IRR) Method；Capital Rationing.Teaching methods: use of multimedia tools. We adopt Classroom-based teaching, which is supplemented by the necessary classroom discussion. Besides，arrange students to do some appropriate exercises and self-extending reading after class.四、整体课时分配五、课程考核与成绩评定1.考核方式：考查；笔试；闭卷。
《管理会计(双语)》课程 (1)
9
Behavioral Implications
As measurements are made on operations and especially on individuals and groups their behavior changes
When the measurements are used not only for information, planning, and decision-making, but also for control, evaluation, and reward, employees and managers place great pressure on the measurements themselves
– People react when they are being measured, and they react to the measurements
– They focus on the variables and behavior being measured and spend less attention on those not measured
Early 20th century – DuPont and General Motors expanded the focus to planning and control
1970’s – Japanese manufacturers developed new tools to report on quality, service, customer, and employee performance
《管理会计(双语)》章节 (7)
Management Accounting, 6e (Atkinson et al.)Chapter 7 Measuring and Managing Process PerformanceObjective 11) The theory of constraints focuses on long-term initiatives to increase operating income. Answer: FALSEExplanation: The theory of constraints maintains that operating income can be increased by carefully managing the bottlenecks in a process.Diff: 1Terms: theory of constraintsObjective: 1AACSB: Reflective thinking2) The theory of constraints:A) emphasizes long-term optimization.B) maintains that carefully managing production bottlenecks will increase operating income.C) helps managers make special one-time decisions.D) suggests that some component parts should be outsourced.Answer: BDiff: 1Terms: theory of constraintsObjective: 1AACSB: Reflective thinking3) Constraints from the theory of constraints may include:A) the availability of direct materials in manufacturing.B) linear square feet of display space for a retailer.C) direct labor in the service industry.D) All of the above are correct.Answer: DDiff: 1Terms: theory of constraintsObjective: 1AACSB: Reflective thinkingNarly Skateboards manufactures three different product lines, Base, Long, and Trick. Considerable market demand exists for all models. The following per unit data apply:4) Which model has the greatest contribution margin per unit?A) base modelB) long modelC) trick modelD) both the base model and the long modelAnswer: BExplanation: B) Base model 100-12-24-8= 56Long model 120-12-24-16=68*Trick model 140-12-48-16=64Diff: 2Terms: contribution margin, theory of constraintsObjective: 1AACSB: Analytical skills5) Which model has the greatest contribution margin per machine-hour?A) base modelB) long modelC) trick modelD) both the long model and the trick modelAnswer: AExplanation: A) Base model 56/2=28**Long model 68/4=17Trick model 64/4=16Diff: 2Terms: contribution margin, theory of constraintsObjective: 1AACSB: Analytical skills6) If there is excess capacity, which model is the most profitable to produce?A) base modelB) long modelC) trick modelD) both the base model and the long modelAnswer: BDiff: 2Terms: contribution margin, theory of constraintsObjective: 1AACSB: Analytical skills7) If there is a machine breakdown, which model is the most profitable to produce?A) base modelB) long modelC) trick modelD) both the long model and the trick modelAnswer: ADiff: 2Terms: contribution margin, theory of constraintsObjective: 1AACSB: Analytical skills8) How can the Vice-president of sales at Skate Magic encourage her salespeople to promote the more profitable model?A) Put all sales persons on salary.B) Provide higher sales commissions for higher priced items.C) Provide higher sales commissions for items with the greatest contribution margin per constrained resource.D) Provide higher sales commissions for higher priced items and items with the greatest contribution margin per constrained resource.Answer: CDiff: 2Terms: contribution margin, theory of constraintsObjective: 1AACSB: Analytical skillsObjective 21) There are two general types of facility designs: process layouts and product layouts. Answer: FALSEExplanation: There are three general types of facility designs: (1) process layouts, (2) product layouts, and (3) group technology.Diff: 1Terms: facility designsObjective: 2AACSB: Reflective thinking2) The operating costs considered by the theory of constraints are all direct manufacturing costs, including direct materials and direct labor.Answer: FALSEExplanation: The operating costs considered by the theory of constraints include all costs except for direct materials costs needed to obtain throughput production.Diff: 2Terms: operating costs, theory of constraintsObjective: 2AACSB: Reflective thinking3) The buildup of inventories decreases the cycle time of production.Answer: FALSEExplanation: The buildup of inventories increases the cycle time of productionDiff: 1Terms: cycle timeObjective: 2AACSB: Reflective thinking4) Process layouts are characterized by long production paths, high inventory levels and small batches of unique products.Answer: TRUEDiff: 1Terms: process layoutObjective: 2AACSB: Reflective thinking5) Processing cycle efficiency is calculated as processing time divided by the sum of processing time, moving time, storage time, and inspection time.Answer: TRUEDiff: 2Terms: processing cycle efficiencyObjective: 2AACSB: Reflective thinking6) In ________, all similar equipment or functions are grouped together.A) a process layoutB) a product layoutC) cellular manufacturingD) just-in-time productionAnswer: ADiff: 1Terms: process layoutObjective: 2AACSB: Reflective thinking7) Characteristics of a process layout include:A) continuous processing.B) long production paths.C) small amounts of inventory.D) no work-in-process storage areas.Answer: BDiff: 1Terms: process layoutObjective: 2AACSB: Reflective thinking8) In ________, equipment is organized to accommodate the production of a specific product.A) a process layoutB) a product layoutC) cellular manufacturingD) low-volume productionAnswer: BDiff: 1Terms: process layoutObjective: 2AACSB: Reflective thinking9) Characteristics of a product layout include:A) raw materials and purchased parts are delivered directly to the production line where they are needed.B) low-volume production.C) a U-shaped layout.D) small batches of unique products.Answer: ADiff: 1Terms: product layoutObjective: 2AACSB: Reflective thinking10) In ________, the plant is organized into areas where all machines used to manufacture a group of similar products are close to each other.A) a process layoutB) a product layoutC) cellular manufacturingD) just-in-time productionAnswer: CDiff: 1Terms: cellular manufacturingObjective: 2AACSB: Reflective thinking11) Characteristics of cellular manufacturing include:A) a layout that is usually circular like a cell.B) increasing the number of employees needed to produce a product.C) individual areas for employees so each can work independently without interruption.D) a flexible layout that can be easily adjusted to make a different product.Answer: DDiff: 1Terms: cellular manufacturingObjective: 2AACSB: Reflective thinkingVander Belt Manufacturing, Inc., is considering reorganizing its plant into manufacturing cells. The following estimates have been prepared to evaluate the benefits from the reorganization:Inventory carrying costs are estimated to be 11% per year.12) As a result of the layout reorganization, reduced levels of work-in-process inventory are projected to decrease inventory carrying costs annually by:A) $ 1,100.B) $ 3,750.C) $ 4,400.D) $5,500.Answer: AExplanation: A) (Before: $50,000 × 11%) less ( After: $40,000 × 11%) equals cost savings of $1,100.Terms: cellular manufacturingObjective: 2AACSB: Analytical skills13) As a result of the layout reorganization, incremental manufacturing costs are projected to:A) decrease by $11,400 annually.B) decrease by $12,500 annually.C) increase by $12,500 annually.D) increase by $20,000 annually.Answer: CExplanation: C) (Before: $250,000 × 40%) less (After: $375,000 × 30%) equals additional costs of $12,500Diff: 2Terms: cellular manufacturingObjective: 2AACSB: Analytical skills14) As a result of switching to a cellular manufacturing operation, total benefits are projected to increase annually by:A) $111,400.B) $113,600.C) $136,400.D) $138,600.Terms: cellular manufacturingObjective: 2AACSB: Analytical skills15) After the change, sales are projected to increase because:A) of shorter delivery lead times.B) of higher sales prices.C) of the ability to process larger batch sizes.D) All of the above are correct.Answer: ADiff: 2Terms: cellular manufacturingObjective: 2AACSB: Analytical skills16) After the change, work-in-process inventory carrying costs are projected to decrease because of:A) reduced costs in materials handling.B) lower financing costs.C) the decreased need for inventory storage.D) All of the above are correct.Answer: DDiff: 2Terms: cellular manufacturing, carrying costsObjective: 2AACSB: Analytical skills17) Carey Manufacturing, Inc., is considering reorganizing its plant into manufacturing cells. The following estimates have been prepared to evaluate the benefits from the reorganization:Before the change After the changeTotal annual sales $700,000 $850,000Costs as percentage of sales:Direct materials 10% 9%Direct labor 6% 4%Support costs 9% 7%Work-in-process inventory $200,000 $120,000Inventory carrying costs are estimated to be 12% per year.Required:a. Why do the layout reorganization estimates include1. a decrease in work-in-process inventory?2. a decrease in direct material costs as a percentage of sales?3. an increase in sales?b. As a result of the layout reorganization, what amount of annual change is projected1. from carrying reduced levels of work-in-process inventory?2. for incremental manufacturing costs?3. in total benefits?Answer:a.1. Layout reorganization estimates include a decrease in work-in-process inventory because cellular manufacturing streamlines production flows. When products flow immediately from one processing stage to the next, there is less build-up ofwork-in-process inventories.2. When products flow immediately from one processing stage to the next, workers downstream can identify an upstream problem in that component almostimmediately and correct it before it leads to the production of more defective components. Early detection of defective units reduces the amount of raw materials needed for rework, which results in decreased direct material costs as a percentage of sales.3. A streamlined manufacturing operation leads to reduced manufacturing cycle times, improved quality, and a shorter lead-time for orders. Quicker delivery to customersand higher quality products usually result in increased customer sales.b.1. Carrying reduced levels of work-in-process inventory results in a projected cost savings of $9,600.Before the change: $200,000 × 12% = $24,000After the change: $120,000 × 12% = 14,400Cost savings per year $ 9,6002. As a result of the layout reorganization, incremental manufacturing costs are projected to decrease by $5,000.Before the change: $700,000 × 25% =$175,000After the change: $850,000 × 20% =170,000Cost savings per year $ 5,0003. As a result of switching to a cellular manufacturing operation, total benefits are projected to increase by $164,600 per year.Before the After theChange Change Difference Sales $700,000 $850,000 $150,000Manufacturing costs* (175,000) (170,000) 5,000WIP inventory carrying costs** (24,000) (14,400) 9,600 Total benefits per year $501,000 $665,600 $164,600 * Before the change: $700,000 × (10% + 6% + 9%) = $175,000After the change: $850,000 × (9% + 4% + 7%) = $170,000** Before the change: $200,000 × 12% = $24,000After the change: $120,000 × 12% = $14,400Diff: 3Terms: cellular manufacturingObjective: 2AACSB: Analytical skillsMAL: This question is not available in MyAccountingLab.18) Explain the differences between a process layout, a product layout, and cellular manufacturing.Answer: In process layouts, all similar equipment and functions are grouped together. Process layouts occur typically in organizations in which production is done in small batches of unique products. In process layouts, products are moved and processed from one area to another until the product is completed. It is also characterized by a long production path and high work-in-process inventories.In contrast, in product layouts, equipment is organized to accommodate the production of a specific product. Product layouts are most effective for companies producing high-volume products. Typically products are moved and are processed along an assembly line. The placement of equipment of processing units is made to reduce the distance that products travel. Meanwhile, cellular manufacturing involves the organization of a plant into a number of cells. Within each cell, machines that are needed to manufacture a group of similar products are arranged close to one another. The organization reduces production cycle time, which is the time from receipt of raw materials from the supplier to delivery of the finished goods to the customers and distributors.Diff: 2Terms: process layout, product layout, cellular manufacturingObjective: 2AACSB: Reflective thinkingMAL: This question is not available in MyAccountingLab.Objective 31) Value is defined as any action or process for which a customer would be willing to pay. Answer: TRUEDiff: 1Terms: lean manufacturing, valueObjective: 3AACSB: Reflective thinking2) In lean manufacturing, any resource spending that does not create value for the end customer is wasteful and must be eliminated.Answer: TRUEDiff: 1Terms: lean manufacturingObjective: 3AACSB: Reflective thinking3) The quality movement was pioneered by:A) Eli Whitney.B) Henry Ford.C) Edwards Deming.D) Frederick Taylor.Answer: CDiff: 1Terms: lean manufacturingObjective: 3AACSB: Reflective thinking4) Lean manufacturing:A) has a central philosophy that resource spending that does not add value must be eliminated.B) defines value as any action or process for which the customer is willing to pay.C) is derived from the Toyota Production System.D) All of the above are correct.Answer: DDiff: 1Terms: lean manufacturing, just-in-timeObjective: 3AACSB: Reflective thinkingObjective 41) Global competition led to the development of international quality standards such as ISO 9000 Standards.Answer: TRUEDiff: 1Terms: ISO 9000Objective: 4AACSB: Reflective thinking2) Quality engineering costs are an example of:A) prevention costs.B) appraisal costs.C) internal failure costs.D) external failure costs.Answer: ADiff: 1Terms: prevention costsObjective: 4AACSB: Reflective thinking3) Inspection costs of purchased parts and materials are examples of:A) prevention costs.B) appraisal costs.C) internal failure costs.D) external failure costs.Answer: BDiff: 1Terms: appraisal costsObjective: 4AACSB: Reflective thinking4) The cost of reworking defective components is an example of:A) prevention costs.B) appraisal costs.C) internal failure costs.D) external failure costs.Answer: CDiff: 1Terms: internal failure costsObjective: 4AACSB: Reflective thinking5) Warranty costs are an example of:A) prevention costs.B) appraisal costs.C) internal failure costs.D) external failure costs.Answer: DDiff: 1Terms: external failure costsObjective: 4AACSB: Reflective thinking6) ________ include the cost of raw-materials inspections and assembly-line inspections.A) Prevention costsB) Appraisal costsC) Internal failure costsD) External failure costsAnswer: BDiff: 1Terms: appraisal costsObjective: 4AACSB: Reflective thinking7) Distinguish between internal failure costs and external failure costs. Give examples of each. Answer: Internal failure costs and external failure costs are both costs of quality. Internal failure costs result when defects are discovered before the product ships to the customer. The cost to rework the product are internal failure costs. Other examples are the cost of downtime, waste, and net scrap cost. External failure costs result when the customer discovers the defect. The costs of correcting the defect include warranty, repair, and service costs, product liability recalls, product liability lawsuits, and product returns.Diff: 1Terms: internal failure costs, external failure costsObjective: 4AACSB: Reflective thinkingMAL: This question is not available in MyAccountingLab.Objective 51) A processing cycle efficiency (PCE) of 14% indicates better efficiency than a PCE of 50%. Answer: FALSEExplanation: A processing cycle efficiency (PCE) of 14% indicates poorer efficiency than a PCE of 50%.Diff: 2Terms: processing cycle efficiencyObjective: 5AACSB: Reflective thinking2) When using a just-in-time manufacturing, a problem anywhere in the system can stop all production.Answer: TRUEDiff: 1Terms: just-in-time manufacturingObjective: 5AACSB: Reflective thinking3) Implementing a just-in-time manufacturing system requires a major cultural change for an organization.Answer: TRUEDiff: 1Terms: just-in-time manufacturingObjective: 5AACSB: Reflective thinking4) High levels of inventory result in all EXCEPT:A) high moving, handling, and storage costs.B) increased product obsolescence and damage.C) increased financing costs.D) idle facilities.Answer: DDiff: 1Terms: idle facilitiesObjective: 5AACSB: Reflective thinking5) The implementation of just-in-time production results in all of the following EXCEPT:A) decreased cycle times.B) reduced amount of waste.C) a slower pace for employees.D) structural changes.Answer: CDiff: 1Terms: just-in-timeObjective: 5AACSB: Reflective thinking6) Characteristics of just-in-time manufacturing include all of the following EXCEPT:A) the ability to process items in large batches.B) making a product only when the customer requires it.C) no work-in-process inventories.D) a problem anywhere can stop production.Answer: ADiff: 1Terms: just-in-timeObjective: 5AACSB: Reflective thinking7) Measures of JIT (just-in-time) manufacturing reliability include all of the following EXCEPT:A) defect rates.B) labor and machine utilization ratios.C) cycle times.D) percent of on-time deliveries.Answer: BDiff: 1Terms: just-in-timeObjective: 5AACSB: Reflective thinking8) A motorcycle manufacturer is currently using a conventional processing system. Recently work-in-process inventory has been piling up at two stations along the assembly line. To eliminate this problem, management discussed the possibility of implementing just-in-time manufacturing. Discuss the advantages and concerns of implementing JIT.Answer: The advantages of implementing just-in-time manufacturing include fewerwork-in-process inventories, which generally result in reduced cycle time, improved product quality, and reduced material waste and rework costs, increased sales, and decreased carrying cost-of-work-in-process inventories.Concerns include establishing and maintaining good relations with reliable suppliers and the structural and cultural change in the work environment.Diff: 1Terms: just-in-time manufacturingObjective: 5AACSB: Reflective thinkingMAL: This question is not available in MyAccountingLab.9) In a just-in-time management system, explaina. why suppliers become very important to the overall manufacturing process, andb. what incentives can be offered to reward good suppliers.Answer:a. In a just-in-time inventory system, suppliers are very important because if good quality raw materials are not delivered in a timely manner, the entire processing system will shut down.b. Incentives that can be offered to reward good suppliers include prompt payment and guaranteed total purchase volume contracts to purchase fixed amounts over a certain period of time.Diff: 1Terms: just-in-time manufacturingObjective: 5AACSB: Reflective thinkingMAL: This question is not available in MyAccountingLab.10) Why is a cost-of-quality report useful?Answer: 1) It illustrates the financial magnitude of quality factors; 2) it helps managers set priorities for the quality issues and problems they should address; 3) it allows managers to see the big picture of quality issues; and 4) it allows managers to try to find the root causes of their quality problems.Diff: 2Terms: cost-of-qualityObjective: 5AACSB: Reflective thinkingMAL: This question is not available in MyAccountingLab.11) Discuss cost reductions that can result from reducing work-in-process inventory. Answer: Decreasing work-in-process inventory results in reduced financing costs, decreased storage and handling costs, and increased sales due to faster manufacturing cycle times and shorter lead-time for orders.Diff: 1Terms: work-in-process, just-in-timeObjective: 5AACSB: Reflective thinkingMAL: This question is not available in MyAccountingLab.Objective 61) Under kaizen costing, cost reduction targets are set and applied monthly and continuous improvement (kaizen) methods are applied all year long to meet targets.Answer: TRUEDiff: 2Terms: kaizen costingObjective: 6AACSB: Reflective thinking2) Under traditional costing, supervisors and engineers are assumed to have superior knowledge about how to improve processes because they actually work with the manufacturing processes used to produce products.Answer: FALSEExplanation: Under kaizen costing, workers are assumed to have superior knowledge about how to improve processes because they actually work with the manufacturing processes used to produce products.Diff: 1Terms: kaizen costingObjective: 6AACSB: Reflective thinking3) The goal of standard costing is to reduce costs through small, incremental changes. Answer: FALSEExplanation: The goal of kaizen costing is to reduce costs through small, incremental changes. Diff: 1Terms: kaizen costingObjective: 6AACSB: Reflective thinking4) Kaizen costing assumes engineers and managers possess the best knowledge to improve processes and reduce costs.Answer: FALSEExplanation: Kaizen costing assumes workers possess the best knowledge to improve processes and reduce costs.Diff: 1Terms: kaizen costingObjective: 6AACSB: Reflective thinking5) Kaizen costing requires relevant financial results to be shared with front-line employees. Answer: TRUEDiff: 1Terms: kaizen costingObjective: 6AACSB: Reflective thinking6) Kaizen costing includes:A) cost control system concept.B) standards set annually or semiannually.C) continuous improvement.D) comparing actual costs to standard costs.Answer: CDiff: 2Terms: Kaizen costingObjective: 6AACSB: Reflective thinking7) One goal of ________ is to design costs out of products in the research, development, and engineering stage.A) cost-plus pricingB) target costingC) Kaizen costingD) traditional costingAnswer: BDiff: 1Terms: target costingObjective: 6AACSB: Reflective thinking8) ________ starts with the estimated product costs and next determines the estimated selling price.A) Standard costingB) Target costingC) Kaizen costingD) Traditional costingAnswer: DDiff: 1Terms: traditional costingObjective: 6AACSB: Reflective thinking9) ________ starts with the estimated product costs and next adds the expected profit margin.A) Cost-plus pricingB) Target costingC) Kaizen costingD) Standard costingAnswer: ADiff: 1Terms: cost-plus pricingObjective: 6AACSB: Reflective thinking10) All the statements below are true regarding Kaizen costing EXCEPT that:A) cost-variance analysis compares target Kaizen costs with actual cost reduction amounts.B) cost reductions apply to all variable costs.C) workers are assumed to have the best knowledge to improve processes and reduce costs.D) cost reduction targets are set and applied on an annual basis.Answer: DDiff: 1Terms: Kaizen costingObjective: 6AACSB: Reflective thinking11) Concerns about Kaizen costing include:A) radical process improvements.B) excessive pressures are put on employees.C) focus is on the overall system.D) grace periods may be granted.Answer: BDiff: 1Terms: Kaizen costingObjective: 6AACSB: Reflective thinking12) Standard costing includes:A) continuous improvement.B) monthly cost reduction targets.C) the assumption that workers closest to the process know best.D) goals to meet performance standards.Answer: DDiff: 2Terms: standard costingObjective: 6AACSB: Reflective thinkingDJK Enterprises are using the Kaizen approach to budgeting for 2011. The budgeted income statement for January 2011 is as follows:Under the Kaizen approach, cost of goods sold and variable operating expenses are budgeted to decline by 1% per month.13) What is the budgeted cost of goods sold for March 2011?A) $294,030B) $294,000C) $300,000D) $297,000Answer: AExplanation: A) $300,000 × 0.99 × 0.99 = $294,030Diff: 2Terms: Kaizen costingObjective: 6AACSB: Analytical skills14) What is the budgeted gross margin for March 2011?A) $196,020B) $198,000C) $204,020D) $205,970Answer: DExplanation: D) $500,000 - $294,030 = $205,970Diff: 2Terms: Kaizen costingObjective: 6AACSB: Analytical skills15) Bingington Corporation is using the Kaizen approach to budgeting for 2011. The budgeted income statement for the month ended January 31, 2011 is as follows:Sales (360,000 units) $1,080,000Less: Cost of goods sold 720,000Gross margin 360,000Operating expenses (includes $54,000 of fixed costs) 270,000Net income $ 90,000Under the Kaizen approach, cost of goods sold and variable operating expenses are budgeted to decline by 2% per month.Required:Prepare a Kaizen-based budgeted income statement for the month ended February 28, 2011. Assume sales are constant each month.Answer: Sales $1,080,000Less: Cost of goods sold ($720,000 × 0.98) 705,600Gross margin 374,400Operating expenses [($216,000 × 0.98) + $54,000] 265,680Net income $ 108,720Diff: 2Terms: Kaizen costingObjective: 6AACSB: Analytical skillsMAL: This question is not available in MyAccountingLab.16) Allscott Company is developing its budgets for 2012 and, for the first time, they will use the Kaizen approach. The initial 2012 income statement, based on static data from 2011, is as follows:Sales (140,000 units) $420,000Less: Cost of goods sold 280,000Gross margin 140,000Operating expenses (includes $28,000 of depreciation) 112,000Net income $28,000Selling prices for 2012 are expected to increase by 8%, and sales volume in units will decrease by 10%. The cost of goods sold as estimated by the Kaizen approach will decline by 10% per unit. Other than depreciation, all other operating costs are expected to decline by 5%. Required:Prepare a Kaizen-based budgeted income statement for the year ended December 31, 2012. Answer: Sales (126,000 × $3.24) $408,240Less: COGS (126,000 × $1.80) 226,800Gross margin 181,440Operating expenses ($28,000 + $79,800) 107,800Net income $ 73,640Diff: 1Terms: Kaizen costingObjective: 6AACSB: Analytical skillsMAL: This question is not available in MyAccountingLab.Objective 71) Benchmarking requires that organizational members first look to the best practices of other organizations for guidance on improving and then understand their current operations and approaches to conducting business,Answer: FALSEExplanation: Benchmarking requires that organizational members first understand their current operations and approaches to conducting business and then look to the best practices of other organizations for guidance on improving.Diff: 2Terms: benchmarkingObjective: 7AACSB: Reflective thinking。
管理会计双语版总结
8
Chapter 6 : Business Decisions using Cost Behavior
Cost-volume-profit analysis
Favorable variance and unfavorable variance Management by exception
20
Chapter 10 : Standard Costing
Standards
Quantity and price standards
Ideal and practical standards
Review
1
Chapter 1: Introduction
Why management accounting? Origin and evolution of management
accounting Contrasting financial and management
accounting Ethical standards for management
Variance Analysis
Direct material quantity variance
Direct material price variance
Direct labor efficiency variance
Direct labor rate variance
Variable mfg. overhead efficiency variance
Relevant Cost & Relevant Benefit
管理会计(双语)教学大纲
《管理会计》(双语)教学大纲课程名称：《管理会计》(双语)课程编码：B0421004适用专业及层次：会计学专业本科层次课程总学时：48学时课程总学分：3学分理论学时：48学时实践学时：0学时先修课程：会计学原理、成本会计等一、课程的性质、目的与任务管理会计是会计、财管专业的专业基础课。
通过本课程的教学，使学生了解现代管理会计学在会计学科体系中的地位和作用，掌握管理会计的基本内容和基本理论，学会如何在社会主义市场经济条件下和现代企业制度环境中，进一步加工和运用企业内部财务信息，预测经济前景、参与经营决策、规划经营方针、控制经营过程和考评责任业绩的基本程序、操作技能和基本方法。
二、教学内容、教学要求及教学重难点CHAPTER 1 The Role, History, and Direction of Management Accounting【教学内容】Chapter 1 provides an overview of management accounting. This chapter also is anopportunity to discuss ethical behavior.【教学要求】1. Learning the role of management accountants in an organization, and could provide a briefhistorical description of management accounting;2. Mastering the differences between management accounting and financial accounting;3. Understanding the current focus of management accounting，and the importance of ethicalbehavior for managers and management accountants【教学重难点】1. Mastering the differences between management accounting and financial accounting;2. Understanding the current focus of management accounting.CHAPTER 2 Basic Management Accounting Concepts【教学内容】This chapter introduces basic terminology that is used throughout the text. Accounting issometimes called the language of business. Learning the accounting terminology in Chapter 2 is similar to learning a foreign language. Understanding the accounting terminology in Chapter 2 is crucial to students understanding topics covered later.【教学要求】1. Learning tangible and intangible products and explain why there are different product costdefinitions;2. Mastering could prepare income statements for manufacturing and service organizations;3. Understanding the cost assignment process, and the differences between functional-based andactivity-based management accounting systems.【教学重难点】1. Mastering could prepare income statements for manufacturing and service organizations;2. Learning tangible and intangible products and explain why there are different product costdefinitions;CHAPTER 3 Activity Cost Behavior【教学内容】This chapter expands the discussion of cost behavior in Chapter 2; more specifically, it focuses on activity cost behavior. In addition, the resource usage model is presented. This chapter is an important foundation for the activity-based costing system discussed in the next chapter. In addition, several methods to estimate and evaluate the cost equation are discussed.【教学要求】1. Learning cost behavior for fixed, variable, and mixed costs , and the role of multipleregression in assessing cost behavior ;2.Mastering how to separate mixed costs into their fixed and variable components using thehigh-low method, the scatter plot method, and the method of least squares ;3. Understanding the role of the resource usage model in understanding cost behavior, and theuse of managerial judgment in determining cost behavior.【教学重难点】1. Mastering how to separate mixed costs into their fixed and variable components using thehigh-low method, the scatter plot method, and the method of least squares ;2. Understanding the role of the resource usage model in understanding cost behavior, and theuse of managerial judgment in determining cost behavior.CHAPTER 4 Activity-Based Costing【教学内容】Technological changes in manufacturing have made the traditional costing method obsolete in many firms. Unit-based cost systems often are no longer adequate in measuring product costs because overhead costs have increased while direct labor costs have decreased. This chapter introduces an approach that can improve product costing in many firms.【教学要求】1. Learning the importance of unit costs, a detailed description of how activities can be grouped intohomogeneous sets to reduce the number of activity rates2. Mastering how an activity-based costing system works, activity-based customer and suppliercosting;3. Understanding functional-based costing approaches, and why functional-based costingapproaches may produce distorted costs.【教学重难点】1. Mastering how an activity-based costing system works, activity-based customer and suppliercosting;2. Understanding functional-based costing approaches, and why functional-based costingapproaches may produce distorted costs.CHAPTER 5 Job-Order Costing【教学内容】Product costing plays a critical role in the new manufacturing environment and has become a significant factor in the service industries with the impact of deregulation. Nonaccounting majors should realize that understanding the basics of product costing is an important topic covered in the course. This chapter introduces students to the important topic of job-order costing.【教学要求】1. Mastering the differences between job-order costing and process costing, and identify the types offirms that would use each method, and the cost flows associated with job-order costing;2. Understanding how to identify and set up the source documents used in job-order costing.【教学重难点】Mastering the differences between job-order costing and process costing, and identify the typesof firms that would use each method, and the cost flows associated with job-order costing; CHAPTER 6 Process Costing【教学内容】If time permits, coverage of process costing is recommended. It exposes students to a different method of determining costs for products and provides useful insights in later chapters. The material in this chapter is generally difficult for the students because of the amount of detail. If you wish to cover this lightly, I suggest you focus on the weighted average approach.【教学要求】1. Learning the basic characteristics and cost flows associated with process manufacturing, and equivalent units and explain their role in process costing2. Mastering the differences between the weighted average method and the FIFO method ofaccounting for process costs, and prepare a departmental production report using the weighted average method;3. Understanding how to how process costing is affected by nonuniform application of manufacturinginputs and the existence of multiple processing departments.【教学重难点】1. Mastering the differences between the weighted average method and the FIFO method ofaccounting for process costs, and prepare a departmental production report using the weightedaverage method;2. Understanding how to how process costing is affected by nonuniform application of manufacturinginputs and the existence of multiple processing departments.CHAPTER 7 Support Department Cost Allocation【教学内容】Allocation of support-department costs is an important topic for product costing. In recent years the issue of accurate product costing has assumed considerable importance, and managers need to be fully aware of how products are costed and the limitations associated with those assignments. The introductory scenario discusses a copying department in a large regional public accounting firm.【教学要求】1. Mastering how to calculate single charging rates for a support department, and allocatesupport-department costs to producing departments using the direct, sequential, and reciprocalmethods, and calculate departmental overhead rate;2. Understanding the difference between support departments and producing departments..【教学重难点】1. Mastering how to calculate single charging rates for a support department, and allocatesupport-department costs to producing departments using the direct, sequential, and reciprocalmethods, and calculate departmental overhead rate;CHAPTER 8 Functional and Activity-Based Budgeting【教学内容】Budgeting is one topic that most students can relate to since they are involved with their own personal budgets. Students may benefit by reading the scenario at the beginning of the chapter.【教学要求】1. Learning budgeting and discuss its role in planning, control, and decision making;2. Mastering the master budget, identify its major components, and explain the interrelationships of thevarious components, and flexible budgeting and identify the features that a budgetary system should have to encourage managers to engage in goal-congruent behavior.3. Understanding activity-based budgeting.【教学重难点】1.Mastering the master budget, identify its major components, and explain the interrelationships of the various components, and flexible budgeting and identify the features that a budgetary system should have to encourage managers to engage in goal-congruent behavior.2. Understanding activity-based budgeting.CHAPTER 9 Standard Costing: A Managerial Control Tool【教学内容】This chapter covers standard costing and variances.【教学要求】1. Learning how unit standards are set and why standard cost systems are adopted, and the purpose of a standard cost sheet.2. Mastering how to compute the materials and labor variances and explain how they are used forcontrol, and the variable and fixed overhead variances and explain their meanings;3. Understanding the basic concepts underlying variance analysis and explain when variances should beInvestigated.【教学重难点】1. Mastering how to compute the materials and labor variances and explain how they are used forcontrol, and the variable and fixed overhead variances and explain their meanings;2. Understanding the basic concepts underlying variance analysis and explain when variances should beInvestigated.CHAPTER 10 Activity- and Strategic-Based Responsibility Accounting【教学内容】Activity-based management is a fairly new topic in management accounting textbooks. This chapter is important in order to understand the new environment in management accounting. The scenario to Chap- ter 10 is a good place for students to start. In addition, students should be comfortable with the topics from Chapters 3 and 4.【教学要求】1. Learning the difference among functional-based, activity-based, and strategic-based responsibilityaccounting systems.2. Mastering the basic features of the Balanced Scorecard;3. Understanding process value analysis and activity performance measurement.【教学重难点】1. Mastering the basic features of the Balanced Scorecard;2. Understanding process value analysis and activity performance measurement.CHAPTER 11 Quality Costs and Productivity: Measurement, Reporting, and Control【教学内容】This chapter focuses on the measurement and control of quality costs, and does a good job of discussing a topic that is not presented in most first-level management accounting textbooks. It provides an excellent bridge to understanding the new manufacturing environment of a world-class manufacturer. The opening scenario provides an interesting discussion of quality issues.【教学要求】1. Learning the four types of quality costs;2. Mastering how to prepare a quality cost report and explain the difference between the conventionalview of acceptable quality level and the view espoused by total quality control and why quality cost information is needed and how it is used;3. Understanding what productivity is and calculate the impact of productivity changes on profits.【教学重难点】1.Mastering how to prepare a quality cost report and explain the difference between theconventional view of acceptable quality level and the view espoused by total quality control and why quality cost information is needed and how it is used;2. Understanding what productivity is and calculate the impact of productivity changes on profits. CHAPTER 12 Environmental Cost Management【教学内容】In this chapter, Hansen and Mowen discuss environmental and life-cycle costs. These issues are presented in the scenario at the beginning of the chapter.【教学要求】1. Learning the importance of measuring environmental costs;2. Mastering how environmental costs are assigned to products and processes;3. Understanding the life-cycle cost assessment model, and activity- and strategic-based environmentalcontrol.【教学重难点】1. Mastering how environmental costs are assigned to products and processes;2. Understanding the life-cycle cost assessment model, and activity- and strategic-based environmentalcontrol.CHAPTER 13 Performance Evaluation in the Decentralized Firm【教学内容】The scenario in this chapter illustrates some of the issues faced by firms selling abroad. This chapter is relevant because of global competition faced by many firms.【教学要求】1. Learning responsibility accounting and four types of responsibility centers;2. Mastering how to compute and explain return on investment (ROI) and economic value added(EVA);3. Understanding why firms choose to decentralize, and methods of evaluating and rewarding managerial performance, the role of transfer pricing in a decentralized firm.【教学重难点】Mastering how to compute and explain return on investment (ROI) and economic value added(EVA);CHAPTER 14 International Issues in Management Accounting【教学内容】The scenario in this chapter illustrates some of the issues faced by firms selling abroad. This chapter is relevant because of global competition faced by many firms.【教学要求】1. Learning the role of the management accountant in the international environment, and the varying levels of involvement that firms can undertake in international trade;2. Mastering the ways management accountants can manage foreign currency risk,3. Understanding why multinational firms choose to decentralize, and how environmental factors can affect performance evaluation in the multinational firm, and the role of transfer pricing in the multinational firm.【教学重难点】1. Mastering the ways management accountants can manage foreign currency risk;2. Understanding why multinational firms choose to decentralize, and how environmental factors canaffect performance evaluation in the multinational firm, and the role of transfer pricing in themultinational firm.CHAPTER 15 Segmented Reporting and Performance Evaluation【教学内容】Coverage of this chapter expands on material outlined briefly in Chapter 2. Here we use thevariable-costing income statement as a way to organize information on cost behavior. A variety of management decision-making applications are presented.【教学要求】1. Learning the differences between variable and absorption costing;2. Mastering how variable costing is useful in evaluating the performance of managers, and how to prepare a segmented income statement based on a variable-costing approach and explain how this format can be used with activity-based costing to assess customer profitability.3. Understanding why multinational firms choose to decentralize, and how environmental factors can affect performance evaluation in the multinational firm, and the role of transfer pricing in the multinational firm.【教学重难点】1. Mastering how variable costing is useful in evaluating the performance of managers, and how to prepare a segmented income statement based on a variable-costing approach and explain how this format can be used with activity-based costing to assess customer profitability.2. Understanding why multinational firms choose to decentralize, and how environmental factors can affect performance evaluation in the multinational firm, and the role of transfer pricing in the multinational firm.CHAPTER 16 Cost-Volume-Profit Analysis: A Managerial Planning Tool【教学内容】Cost-volume-profit (CVP) analysis can be used to illustrate how managers use accounting data for planning and decision making. Students who enjoy solving puzzles will probably enjoy the discussion of CVP. A more complete analysis of the subject material can be taught by using simple algebra.【教学要求】1. Learning the impact of activity-based costing on cost-volume-profit analysis;2. Mastering the number of units that must be sold to break even or to earn a targeted profit., the amount of revenue required to break even or to earn a targeted profit, and apply cost-volume-profit analysis in a multiple-product setting;3.Understanding a profit-volume graph and a cost-volume-profit graph and explain themeaning of each, and the impact of risk, uncertainty, and changing variables on cost-volume-profit analysis.【教学重难点】Mastering the number of units that must be sold to break even or to earn a targeted profit., theamount of revenue required to break even or to earn a targeted profit, and apply cost-volume-profit analysis in a multiple-product setting;CHAPTER 17 Tactical Decision Making【教学内容】This chapter deals with relevant information and how it is used in short-run decisions.【教学要求】1. Learning the tactical decision-making model;2. Mastering how the activity resource usage model is used in assessing relevancy, and how to apply the tactical decision-making concepts in a variety of business situations.3.Understanding the impact of cost on pricing decisions.【教学重难点】Mastering how the activity resource usage model is used in assessing relevancy, and how to apply the tactical decision-making concepts in a variety of business situations.CHAPTER 18 Capital Investment Decisions【教学内容】This chapter covers the basic capital budgeting models. Taxes are considered later in the chapter. The focus of the chapter is on learning how to apply the models.【教学要求】1. Learning what a capital investment decision is and distinguish between independent and mutually exclusive capital investment decisions;2. Mastering how to compute the payback period and accounting rate of return for a proposed investment and explain their roles in capital investment decisions, and use net present value analysis for capital investment decisions involving independent projects, and use the internal rate of return to assess the acceptability of independent projects.3. Understanding the role and value of postaudits, and why NPV is better than IRR for capitalinvestment decisions involving mutually exclusive projects.【教学重难点】Mastering how to compute the payback period and accounting rate of return for a proposed investmentand explain their roles in capital investment decisions, and use net present value analysis for capital investment decisions involving independent projects, and use the internal rate of return to assess the acceptability of independent projects.CHAPTER 19 Inventory Management【教学内容】The material in this chapter tends to be more quantitative than in previous chapters. While thematerial is very important to many management accountants, the discussion of these topics is often delayed until the second managerial/cost accounting class.【教学要求】1. Learning the traditional inventory management model, and the theory of constraints and explain how it can be used to manage inventory.2. Understanding JIT inventory management, and long-term contracts, continuous replenishment, electronic data interchange, and JIT II.【教学重难点】Understanding JIT inventory management, and long-term contracts, continuous replenishment, electronic data interchange, and JIT II.三、教学章节及学时分配（一）总体学时分配四、教学方法与教学手段说明教学方法式是以普通理论课堂教学和案例教学为主要形式，注重培养学生活学活用的能力。
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.
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10
Measuring the Cost of Unused Resource Capacity
Activity cost driver rates are frequently but incorrectly calculated based on capacity actually used; this leads to:
Such an assignment is done on a lump-sum basis; it will not be assigned to individual units of products
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13
Time-driven activity-based costing systems (TDABC or Time-Driven ABC) estimate two parameters and then assign indirect costs similar to the way direct costs are assigned
Possible actions include:
– Reduce setup times – Reduce time required for purchasing – Reduce time required for scheduling production
orders – Increase prices on unprofitable products – Impose minimum customer order sizes – Make decisions on desired product mix
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2
Traditional Manufacturing Costing Systems
Typical volume-based cost drivers include:
– Direct labor hours – Machine hours – Direct labor dollars
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8
TDABC Profitability Report
Refer to Madison Dairy’s report, Exhibit 5-5
The results from the time-driven activity-based costing system were quite different from the results based on the traditional cost system
The practical capacity (at 80% of theoretical) is about 2,000 hours per quarter, leading to a unit cost (per hour) of supplying indirect labor capacity of:
The cost of unused capacity remains someone’s, or some department’s, responsibility
Usually you can assign the cost of unused capacity after analyzing the decision that authorized the level of capacity supplied
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11
Cost of Unused Capacity
The cost of unused capacity should not be assigned to products produced or customers served during a period
12
Cost of Unused Capacity
If the unused capacity relates to a particular product line then the cost of unused capacity is assigned to that product line, where the demand failed to materialize
Activity-Based Cost Systems
Chapter 5
© 2012 Pearson Prentice Hall. All rights reserved.
1
Traditional Manufacturing Costing Systems
Uses actual departments or cost centers for accumulating and redistributing costs
– rates that are too high
– the cost of unused capacity being applied to products actually produced
Analysts can obtain a better estimate for the cost of resources required to handle each production run by dividing activity costs by the practical capacity of work the resources could perform
Indirect labor cost per hour = $84,000 2,000 hours
= $42 per hour
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6
TDABC – Second Parameter
Estimation of how much of each resource’s capacity is used by the activities performed to produce the products and services
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9
TDABC Profitability Report
Managers may use insights from TDABC cost analysis to improve operations
The lump-sum assignment of unused capacity costs provides feedback to managers on their supply and demand decisions
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resource – Determine the capacity cost rate of the resource by
dividing its cost by the practical capacity
Capacity cost rate
=
Cost of capacity supplied Practical capacity of resources supplied
Asks how much of an allocation basis (usually based on volume) is used by the production department
Service department expenses are allocated to a production department based on the ratio of the allocation basis used by the production department
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3
Activity-Based Cost Systems
Activity-based cost systems have been developed to eliminate distortion
Adequate for companies with high-volume products with similar production volumes and batch sizes
Can lead to product cost distortion in an environment of high product variety
– The two specialty products, which the previous cost system had reported as the most profitable, were in fact the most unprofitable
– The company had added large quantities of overhead resources to enable these products to be designed and produced, but their incremental revenue did not cover those costs