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1、教学目标知识目标:Understand the basic CVP formula and its derivativesDefine standard costs, and describe how managers use these costs能力目标:Explain how standard costs are developed, and computer a standard unit cost.Identify the benefits ofrformance measurement system Define responsibility accounting and resp
2、onsibility centers素质目标:Explahe budgetary control教学重点roduction to CVPysisPlanningysis and Budgetary Control Computing Standard CostsResponsibility Center and Performance Evaluation教学难点Understand Key Performance Indicators, CVPysis教学结合理论与案例小组教学学时2教 学 内 容 与 教 学 过 程 设 计注释Chapter 11Planning and Control理论
3、知识Topic 1: CVPysisThe Meaning of CVPCost-volume-profit ysis (CVP) is a systematic method of examining the relationship bet n changes in volume and changes in total revenue, total cost and profit.Key A mptionsCVP ysis i bject to a number of a mptions.CVP FormulaThe basic CVP formula is:P = px - (a+b)
4、P = Profitp = Unit selling price a = Fixed costsb = Unit variable costsx = Number of units soldTopic 2: Planning ysis and Budgetary ControlThe Meaning of BudgetA budget is a formal written summary (or s ement) of managements plans for a specified time period, expressed in finan l terms. It promotes
5、efficiency and serves as a deterrent to waste and inefficiency.Planning ysisIt is vitalt businesses develop for the future. Whatever a business is trying toUnderstandCVP ysis and how tocompute it.achieve, it is unlikely to be sucsful unless its managers are clear about what thefuture direction of th
6、e business is going to be. The development of plans involves five key steps:(1)(2)(3)(4)(5)Setting the Aims and Objectives of The Business Identifying the Options AvailableEvaluating the Options and Making a Selection Setting Detailed Short-Term Plans or BudgetsCollecting Information on Information
7、and Exercising Control3. Budgetary ControlIt is obvious from what we have seen of budgetary controlt, if it is to besucsful, a system, or a set of routines, must be established to enable the potentialbenefits to be gained. Most businessest operate suc systems tend to share some common factors.(1) Co
8、mputing Standard Costssful budgetary controlA fullyegrated standard costing system uses standard costs. For all theelements of product cost: direct materials direct labor, and overhead.Standard direct materials costThe standard direct materials cost is found by multiplying the pritandard fordirect m
9、aterials by thety standard for direct materials.Standard direct labor costThe standard direct labor cost for a product, task, or job order is calculated by multiplying the standard wage for direct labor by the standard hours of direct labor.Standard overhead costThe standard overhead cost is the sum
10、 of the estimates of variable and fixedoverhead costshe next accounting period.Total standard unit costUsing standard costs eliminates the need to calculate unit costs from actual costdata everyk or month or for each batch of goods produced.(2) The Pros of Performance MeasurementIn basically there a
11、re three phases in Decide What to MeasureGatherformance Data ret Performance Data(3) Performance Measurement Systemrformance measurement pros.Performance measurement (PM) system is a set of strategic objectives andperformance metrics (including KPIs) appd throughout the entireanization.any companies
12、t use a PM system, senior executives advocate adoption ofthe system and manage its implemenion. But once the system has been established,all managers and employeesheanization contribute to and use it.(4) Key Performance IndicatorsA key performance indicator is a measure reflecting how ananization is
13、ngin a specific aspect of its performance. A KPI is one represenion of a critical suc factor (CSF) -a key activity needed to achieve a given strategic objective.sKey performance indicators comehree types:Pros KPIsPros KPIs measure the efficiency or productivity of a business pros.Input KPIsInput KPI
14、s measure assets and resour results.Output KPIsinvested in or used to generate businessOutput KPIs measure the finanl and non-finanl results of businesivities.Topic 4: Responsibility AccountingThe Meaning of Responsibility Accounting1.Responsibility accounting is an underlying concept of accounting
15、performance measurement systems. The basic idea ist large diversifiedanizations aredifficult, if not imsible to manage as a single segment, thus they must bedecentralized or separatedo manageable parts.2.Responsibility Center and Performance EvaluationThere are 4 basic types of responsibility center
16、s in an revenue centers, profit centers and investment centers.(1) Cost Centeranization: cost centers,A cost center is a submit whose manager is accountable only for costs incurred.(2) Revenue CenterA revenue center is a submit whose manager is accountable primarily for revenuesand whose sucs is bas
17、ed on its ability to generate revenue.(3) Profit CenterA profit center is a submit whose manager is accountable for both revenue andcosts and for the resulting operating(4) Investment Centere.An investment center is a submit whose manager is accountable for profitgeneration and cso make significant
18、decis about the resourt the centeruses. The performance of these centers is evaluated using sueasures as return oninvest and economic value added (EVA) as mentionedhe previous section.小结CVP1.2.ysis ibject to a number of amptions.Cost-volume-profit relationship bet and profit.ysis (CVP) is a systematic method of examining
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