管理会计课件 英文
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管理会计 双语课件 Management accounting
益原则 ) should be less than the benefits it provides.
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
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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).
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).
管理会计课件 英文
Jeff Schatzberg, University of Arizona
Copyright © 2011 Pearson Education, Inc. publishing as Prentice Hall 10 - 1
Introduction to Management Accounting
The process by which decision making is concentrated within a particular location or group is called centralization.
Copyright © 2011 Pearson Education, Inc. publishing as Prentice Hall 10 - 5
10 - 3
Chapter 10 Learning Objectives
5. Compare the advantages and disadvantages of various bases for measuring the invested capital used by organization segments. 6. Define transfer prices and identify their purpose.
Copyright © 2011 Pearson Education, Inc. publishing as Prentice Hall
10 - 8
Middle Ground
Many companies find that decentralization works best in part of the company, while centralization works better in other parts.
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
管理会计英语2ppt课件
Internal Use of Cost Information
• Costs are used for planning and evaluation.
• The objective is to determine all the components, both manufacturing and nonmanufacturing, of the costs associated with a cost object
Evaluation
• Deciding whether the market price for an existing product makes the product profitable
• Determining whether a process is cost efficient compared to similar internal or external processes
• Historical cost • Costing systems designed in the past conserved
on information-processing costs by adopting the structure imposed by GAAP • Most cost accounting systems tend to be driven by the rules that determine product costs for inventory valuation and cost of goods sold under GAAP
Internal Use Of Cost Information
Planning
• Using cost as a basis for determining the selling price of a prospective product
管理会计英语课件04
• The controller wondered whether the company should continue to deemphasize the chocolate and vanilla products and keep introducing new specialty premium flavors • Ericson’s manufacturing manager commented on how the introduction of specialty flavors had changed the production environment
14,040 5,400 16,200 35,640
$ 6,210 14.8%
1,650 600 1,800 4,050
150,690 60,000 180,000 390,690
Gross Margin
$ 900 $ 61,110 18.2%oncern
$180,000
9,000 $ 4.65
$41,850
1,000 $ 4.95
$4,950
100,000
$451,800
Total Mfg. Expenses
75,000 30,000 90,000 195,000
$ 30,000 13.3%
60,000 24,000 72,000 156,000
$ 24,000 13.3%
Activity-Based Cost Systems
Chapter 4
Simple Cost Accounting Systems: Ericson Ice Cream Company Example
• Ericson had been the low-cost producer of chocolate and vanilla ice cream, with profit margins exceeding 20% of sales • Several years ago Ericson expanded their business by extending their product line into products with premium selling prices
14,040 5,400 16,200 35,640
$ 6,210 14.8%
1,650 600 1,800 4,050
150,690 60,000 180,000 390,690
Gross Margin
$ 900 $ 61,110 18.2%oncern
$180,000
9,000 $ 4.65
$41,850
1,000 $ 4.95
$4,950
100,000
$451,800
Total Mfg. Expenses
75,000 30,000 90,000 195,000
$ 30,000 13.3%
60,000 24,000 72,000 156,000
$ 24,000 13.3%
Activity-Based Cost Systems
Chapter 4
Simple Cost Accounting Systems: Ericson Ice Cream Company Example
• Ericson had been the low-cost producer of chocolate and vanilla ice cream, with profit margins exceeding 20% of sales • Several years ago Ericson expanded their business by extending their product line into products with premium selling prices
管理会计案例教材英文版(ppt 70)
Material Variances
Zippy
The standard quantity of material that should have been used to produce 1,000 Zippies is:
Setting Standard Costs
I agree. Ideal standards, that are based on perfection, are unattainable and discourage most employees.
Human Resources Manager
Setting Direct Material Standards
12.00 35.00
7.50 54.50
Standards vs. Budgets
Are standards the same as budgets?
A standard is the expected cost for one
unit.
A budget is the expected cost for all
Standard price is the amount that should have been paid for the resources acquired.
A General Model for Variance Analysis
Actual Quantity ×
Actual Price
Material Variances
Zippy
The standard quantity of material that should have been used to produce 1,000 Zippies is: a. 1,700 pounds. b. 1,500 pounds. c. 2,550 pounds. d. 2,000 pounds.
管理会计双语版总结PPT
3
第四页，共七十三页。
Chapter 3 :Determining Costs of Products
Job order costing
Direct material : trace Direct labor : trace Manufacturing overhead : allocate
Cost pool and allocation base Actual cost system vs. normal cost system Over-apply vs. under-apply
Three formulas (page 136)
Sensitivity analysis
8 第九页，共七十三页。
CVP Equations
Sales – Variable Costs – Fixed Costs = target profit
(SP/unit * units) – (VC/unit * units) – FC = target profit
Chapter 1: Introduction
Why management accounting? Origin and evolution of management
accounting Contrasting financial and management
accounting Ethical standards for management
Accounting rate of return
17
第十八页，共七十三页。
Chapter 9 : The Operating Budget
Different approaches to budgeting
第四页，共七十三页。
Chapter 3 :Determining Costs of Products
Job order costing
Direct material : trace Direct labor : trace Manufacturing overhead : allocate
Cost pool and allocation base Actual cost system vs. normal cost system Over-apply vs. under-apply
Three formulas (page 136)
Sensitivity analysis
8 第九页，共七十三页。
CVP Equations
Sales – Variable Costs – Fixed Costs = target profit
(SP/unit * units) – (VC/unit * units) – FC = target profit
Chapter 1: Introduction
Why management accounting? Origin and evolution of management
accounting Contrasting financial and management
accounting Ethical standards for management
Accounting rate of return
17
第十八页，共七十三页。
Chapter 9 : The Operating Budget
Different approaches to budgeting
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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Differences between actual results and the static budget for level of output achieved are static-budget variances.
Copyright © 2011 Pearson Education, Inc. publishing as Prentice Hall
Introduction to Management Accounting FIFTEENTH EDITION
Charles T. Horngren, Stanford University Gary L. Sundem, University of Washington – Seattle William O. Stratton, Dixie State College of Utah David Burgstahler, University of Washington – Seattle
Copyright © 2011 Pearson Education, Inc. publishing as Prentice Hall
8-8
Learning Objective 3
Activity-Based Flexible Budget
An activity-based flexible budget is based on budgeted costs for each activity and related cost driver. For each activity, costs depend on a different cost driver.
Copyright © 2011 Pearson Education, Inc. publishing as Prentice Hall
8 - 12
Isolating the Causes of Variances
Effectiveness is the degree to which a goal, objective, or target is met. Efficiency is the degree to which inputs are used in relation to a given level of outputs. Performance may be effective, efficient, both, or neither.
8-5
Copyright © 2011 Pearson Education, Inc. publishing as Prentice Hall
Learning Objective 1
Static and Flexible Budgets
A static budget is prepared for only one level of a given type of activity.
Copyright © 2011 Pearson Education, Inc. publishing as Prentice Hall 8 - 10
Evaluation of Financial Performance
Actual results at actual Flexibleactivity budget level* variances (1) Flexible Sales budget Activity for actual Variance sales (4) = activity (3)–(5) (3) (2) = (1)-(3)
Copyright © 2011 Pearson Education, Inc. publishing as Prentice Hall
8-7
Learning Objective 2
Flexible Budget Formulas
To develop a flexible budget, managers determine revenue and cost behavior (within the relevant range) with respect to cost drivers. Note that the static budget is just the flexible budget for a single assumed level of activity.
2,000U $62,000 U 43,600 F $18,400 U – $18,400 U
9,000 $279,000 196,200 $ 82,800 70,000 $ 12,800
Copyright © 2011 Pearson Education, Inc. publishing as Prentice Hall
Copyright © 2011 Pearson Education, Inc. publishing as Prentice Hall 8 - 13
Learning Objective 5
Flexible-Budget Income Variances
Flexible-budget income variance = Actual income – Flexible-budget income (at actual sales level) Actual Flexible Results budget $(11,570) - $(5,600) = $5,970 Unfavorable Flexible-budget income variances
Copyright © 2011 Pearson Education, Inc. publishing as Prentice Hall 8 - 14
Sales-Activity Variances
Sales – activity income variance
Actual unit Static budget units
Jeff Schatzberg, University of Arizona
Copyright © 2011 Pearson Education, Inc. publishing as Prentice Hall 8-1
Introduction to Management Accounting
Chapter 8
Unfavorable variances arise when actual results fall below budgeted.
Favorable (F) versus Unfavorable (U) Variances Profit Actual > Expected F Actual < Expected U Revenue F U Costs U F
Copyright © 2011 Pearson Education, Inc. publishing as Prentice Hall
8-9
Learning Objective 4
Evaluation of Financial Performance
Actual results may differ from the master budget because...
Static Budget (5)
Units Sales Variable costs Contribution margin Fixed costs Operating income
7,000 – 7,000 $217,000 – $217,000 158,200 5,670 U 152,600 $ 58,730 $ 5,670 U $ 64,400 70,300 300 U 70,000 $ (11,570) $5,970 U $(5,600)
Copyright © 2011 Pearson Education, Inc. publishing as Prentice Hall 8-3
Chapter 8 Learning Objectives
5. Compute activity-level variances and flexiblebudget variances. 6. Compute and interpret price and quantity variances for materials and labor. 7. Compute variable overhead spending and efficiency variances. 8. Compute the fixed-overhead spending variance.
sales and other cost-driver activities were not the same as originally forecasted
revenue or variable costs per unit of activity and fixed costs per period were not as expected.
Copyright © 2011 Pearson Education, Inc. publishing as Prentice Hall
8-4
Favorable and Unfavorable Variances
Favorable variances arise when actual results exceed budgeted.
Flexible Budgets and Variance Analysis
Copyright © 2011 Pearson Education, Inc. publishing as Prentice Hall
8-2
Chapter 8 Learning Objectives
When you have finished studying this chapter, you should be able to: 1. Distinguish between flexible budgets and static budgets. 2. Use flexible-budget formulas to construct a flexible budget based on the volume of sales. 3. Prepare an activity-based flexible budget. 4. Explain the performance evaluation relationship between static budgets, flexible budgets, and actual results.