管理会计专业术语词汇大全

1、癌管理会计专业术袄语词汇A凹Absorpt芭ion cos扮ting 案A produ伴ct-cost氨ing拜method 背that as拌signs a柏ll manu岸facturi扒ng案costs t傲o a pro巴duct: d败irect m疤aterial般s,板direct 敖labor, 哀variabl拜e overh扳ead, an氨d按fixed o瓣verhead捌.懊Absorpt矮ion-cos昂ting (f扮ull-cos肮ting) i版ncome版Income 唉compute霸d using扒 a百functio芭nally-b邦ased st昂a

2、tement澳. Cost 岸of拜goods s伴old inc蔼ludes a扒ll vari版able ma绊nufactu板ring巴costs a斑nd a po笆rtion o稗f懊fixed f巴actory 蔼overhea盎d.班Account绊ing rat把e of re癌turn 笆The rat傲e of白return 扮obtaine敖d by di盎viding 颁the ave拔rage肮account颁ing net扮 income般 by the矮 origin爸al蔼investm澳ent (or跋 by ave扮rage in扒vestmen熬t).碍A

3、ctivit版y 凹A basic班 unit o癌f work 八perform办ed伴within 板an orga澳nizatio叭n. It a笆lso案can be 伴defined叭 as an 熬aggrega安tion of皑actions俺 within俺 an org矮anizati疤on usef癌ul败to mana埃gers fo百r purpo拌ses of 白plannin霸g,背control哀ling, a扳nd deci八sion ma唉king.鞍Activit芭y analy吧sis 稗The pro白cess of懊 identi霸fying,伴des

4、crib岸ing, an俺d evalu隘ating t敖he斑activit鞍ies an 芭organiz班ation p扒erforms罢.芭Activit澳y attri百butes 版Nonfina肮ncial a埃nd懊financi稗al info矮rmation碍 items 懊that de癌scribe安individ般ual act挨ivities拌.半Activit皑y budge跋ting 笆The pro安cess of唉 estima百ting颁the dem哎and for版 each安activit安ys out俺put and拜 assess翱ing the

5、癌cost of稗 resour斑ces req败uired t版o produ案ce背this ou半tput.唉Activit案y capac哀ity 罢The num俺ber of哀times a俺n activ盎ity can佰 be per跋formed.鞍Activit罢y dicti按onary 佰A list 稗of acti懊vities唉describ跋ed by s罢pecific啊 attrib熬utes su半ch巴as name捌, defin拌ition, 瓣classif鞍ication凹 as稗primary蔼 or sec哎ondary,按 and ac艾t

6、ivitydriver.板Activit班y drive吧rs 板Factors邦 that m哀easure班the con爸sumptio碍n of ac吧tivitie昂s by pr案oducts氨and oth哎er cost捌 object澳s.岸Activit癌y elimi傲nation 颁The pro疤cess of碍elimina敖ting no版nvalue-肮added a爱ctiviti袄es.昂Activit阿y flexi邦ble bud隘get 爱The pre癌diction白of what班 activi岸ty cost罢s will 啊be as盎act

7、ivit柏y usage叭 change矮s.奥Activit懊y input扒s 袄The res罢ources 拌consume唉d啊by an a霸ctivity袄 in pro靶ducing 敖its澳output 耙(they a疤re the 班factors爸 that e叭nable隘the act盎ivity t艾o be pe隘rformed柏).袄Adminis斑trative班 costs 澳All cos捌ts asso霸ciated半with th袄e gener拌al admi百nistrat板ion版of the 扒organiz霸ation t暗hat can

8、昂not be熬reasona拔bly ass跋igned t搬o eithe白r marke摆ting叭or prod昂uction.白Advance哎 pricin暗g agree芭ments (背APAs)啊Agreeme摆nts bet佰ween th鞍e Inter笆nal Rev班enue绊Service耙 and a 耙taxpaye埃r on th瓣e敖accepta巴bility 靶of a tr佰ansfer 白price. 佰The邦agreeme巴nt is p艾rivate 扮and is 八binding碍on both胺 partie靶s for a佰 speci

9、f昂ied per叭iod搬of time半.版Aesthet癌ics 阿A quali班ty attr艾ibute t昂hat is巴concern坝ed with八 the ap拔pearanc佰e of扮tangibl颁e produ颁cts (fo哎r examp皑le, sty般le敖and bea伴uty) as坝 well a半s the a百ppearan耙ce啊of the 板facilit阿ies, eq扳uipment蔼, perso伴nnel,肮and com搬municat皑ion mat稗erials 摆associa蔼ted瓣with se搬rvices.啊All

10、ocat稗ion 搬Assignm百ent of 坝indirec罢t版costs t摆o cost 跋objects暗.背Annuity懊 霸A serie百s of fu扮ture ca捌sh flow澳s.胺Applied扮 overhe扮ad 稗Overhea袄d assig隘ned伴to prod傲uction 拔using p板redeter颁minedrates.安Apprais伴al cost埃s 败Costs i胺ncurred败 to det斑ermine伴whether颁 produc矮ts and 背service背s拔are con半forming袄 to req盎u

11、iremen癌ts.B耙Balance皑d Score盎card 唉(傲See 癌Strateg翱icbased稗respons挨ibility挨 accoun拌ting板system.凹)邦Base pe斑riod 盎A prior跋 period氨 used t半o懊set the霸 benchm叭ark for绊 measur澳ing pro柏ductivi跋ty昂changes板.扒Batch-l胺evel ac盎tivitie叭s 疤Activit爸ies tha扒t罢are per澳formed 般each ti啊me a ba芭tch is般produce罢d.矮Benchma坝

12、rking 懊An appr板oach th背at uses八best pr拜actices盎 as the霸 standa隘rd for矮evaluat半ing act版ivity p敖erforma奥nce.敖Best-fi奥tting l案ine 安The lin拌e that 奥fits a 拌set败of data芭 points拔 the be阿st in t胺he sens扒e颁that th伴e sum o昂f the s凹quared 扒deviati拔ons案of the 啊data po哎ints fr癌om the 芭line碍is the 爸smalles爸t.袄Bi

13、nding绊 constr哀aints 阿Constra拌ints八whose r奥esource癌s are f昂ully ut八ilized.碍Break-e熬ven poi耙nt 奥The poi敖nt wher懊e total败sales r扮evenue 摆equals 巴total c耙osts;澳the poi癌nt of z隘ero pro岸fits.把Activit傲y outpu般t 埃The res扒ult or 埃product暗of an a把ctivity疤.瓣Activit爱y outpu挨t measu氨re 捌The num芭ber巴of time版s an

14、ac搬tivity 唉is perf捌ormed. 奥It is佰the qua翱ntifiab拌le meas摆ure of 扳the out奥put.绊Activit扳y reduc耙tion 袄Decreas稗ing the办 time啊and res暗ources 胺require挨d by an熬 activi笆ty.碍Activit碍y selec败tion 版The pro瓣cess of班choosin翱g among拔 sets o办f activ拌ities安caused 熬by comp氨eting s岸trategi捌es.板Activit埃y shari半ng 肮In

15、creas霸ing the把 effici版ency坝of nece扳ssary a板ctiviti扳es by u靶sing班economi笆es of s俺cale.啊Activit版y volum哎e varia安nce 艾The cos版t of班the act半ual act扳ivity c爸apacity暗 acquir搬ed芭and the奥 capaci矮ty that肮 should碍 be use敖d.肮Activit邦y-based翱 cost (拜ABC) sy坝stem 败A昂cost sy案stem th伴at firs胺t trace哎s costs邦 to昂ac

16、tivit伴ies and拔 then t哎races c摆osts fr暗om氨activit扒ies to 艾product挨s.俺Activit啊y-based扒 costin邦g (ABC)凹 唉A cost傲assignm摆ent app笆roach t澳hat fir吧st uses叭direct 挨and dri版ver tra捌cing to隘 assign扮costs t百o activ搬ities a哀nd then伴 uses d爱rivers佰to assi氨gn cost巴s to co凹st obje办cts.绊Activit胺y-based哀 manage邦men

17、t (A俺BM) 稗A案systemw扒ide, in袄tegrate傲d appro巴ach tha八t拔focuses袄 manage般ments 疤attenti佰on on傲activit八ies wit隘h the o暗bjectiv哀e of im伴proving叭custome爸r value哎 and th矮e profi碍t叭achieve斑d by pr瓣oviding坝 this v袄alue. I隘t矮include霸s drive八r analy氨sis, ac摆tivity爸analysi皑s, and 耙perform肮ance ev瓣aluatio安n,叭and

18、 dra版ws on a岸ctivity凹-based 把costing疤as a ma办jor sou捌rce of 奥informa翱tion.安Activit办y-based搬 manage扳ment (A按BM)巴account败ing sys阿tem 翱An acco挨unting 案system耙that em搬phasize按s the u吧se of板activit盎ies for板 assign斑ing and瓣 managi颁ngcosts.袄Activit百y-based笆 respon扒sibilit肮y accou拌nting氨A contr阿ol syst爸em d

19、efi把ned by百centeri翱ng resp扒onsibil半ity on 扳process澳es把and tea瓣ms wher版e activ伴ity per拌formanc白e按is meas芭ured in皑 terms 皑of time癌, quali凹ty,坝and eff芭iciency坝.奥Actual 盎costing吧 凹An appr白oach th耙at assi把gns啊actual 柏costs o懊f direc拌t mater吧ials,按direct 盎labor, 肮and ove爸rhead t蔼o produ八cts.瓣Adjuste澳d cos

20、t 半of good版s sold 俺The cos艾t把of good奥s sold 翱after a绊ll adju胺stments拔for ove疤rhead v埃ariance敖 are ma瓣de.按G l o s氨 s a r 扳y安68183_g澳lossary阿_849-86翱0.qxd 1暗/22/04 翱2:27 PM版 Page 8艾49啊Budget 矮committ斑ee 奥A commi邦ttee re班sponsib把le拜for set俺ting bu叭dgetary啊policie办s and g八oals, r哎eviewin败g and a隘pprovin

21、爸g澳the bud爸get, an唉d resol绊ving an扮y拜differe熬nces th鞍at may 哎arise i捌n the b案udgetar绊y扒process绊.背Budget 袄directo爱r 爸The ind百ividual啊 respon伴sible凹for coo班rdinati扳ng and埃directi艾ng the 班overall昂 budget八ing哀process叭.哎Budgeta叭ry slac暗k 懊The pro盎cess of半padding白 the bu扳dget by爱 overes疤timatin熬g暗costs a摆

22、nd unde坝restima半ting re佰venues.熬Budgets翱 挨Plans o爱f actio拜n expre岸ssed in唉financi啊al term疤s.C爱Capital蔼 budget矮ing 百The pro碍cess of盎making 埃capital癌 invest巴ment de澳cisions艾.叭Capital爱 invest耙ment de板cisions背 柏The百process板 of pla哀nning, 哎setting百 goals 盎and芭priorit颁ies, ar翱ranging笆 financ哎ing, an班d扮ide

23、ntif奥ying cr按iteria 版for mak绊ing lon柏gterm傲investm罢ents.般Carryin隘g costs叭 八The cos罢ts of h哎olding袄invento把ry.埃Cash bu版dget 板A detai疤led pla拌n that 胺outline巴s啊all sou案rces an邦d uses 办of cash般.袄Causal 皑factors跋 拜Activit坝ies or 哎variabl昂es绊that in绊voke se拔rvice c芭osts. G芭enerall唉y, it拌is desi疤rable t隘o

24、 use c爸ausal f澳actors 败as扒the bas按is for 叭allocat傲ing ser癌vice co埃sts.胺Central挨ized de瓣cision 扳making 跋A syste肮m背in whic哀h decis霸ions ar跋e made 懊at the八top lev懊el of a哀n organ拌ization稗 and lo埃cal蔼manager拔s are g瓣iven th百e charg皑e to im半plementthem.岸Certifi唉ed Inte傲rnal Au罢ditor (敖CIA) 奥A胺person 岸who

25、 has翱 passed疤 a comp伴rehensi扮ve爱examina傲tion de艾signed 巴to ensu吧re澳technic爸al comp肮etence 熬and has矮 two坝years 傲experie霸nce.傲Certifi芭ed Mana巴gement 跋Account扳ant傲(CMA) 捌A perso摆n who h巴as pass八ed a拜rigorou昂s quali敖fying e版xaminat熬ion, ha巴s耙met an 叭experie坝nce req澳uiremen碍t, and拔partici瓣pates i笆n conti

26、袄nuing e版ducatio巴n.暗Certifi百ed Publ绊ic Acco澳untant 岸(CPA) 疤A澳person 昂who is 白permitt俺ed (by 拜law) to碍serve a挨s an ex巴ternal 百auditor颁 and wh艾o疤must pa哎ss a na稗tional 胺examina挨tion an拔d岸be lice阿nsed by拌 the st阿ate in 啊which h吧e半or she 爱practic柏es.懊Continu埃ous rep澳lenishm啊ent 办A syste扒m懊where a耙 manuf

27、a蔼cturer 蔼assumes蔼 the in颁ventory稗managem稗ent fun案ction f百or the笆retaile哎r.班Contrib坝ution m扒argin 搬Sales r百evenue凹minus t柏otal va办riable 瓣cost or摆 price 叭minus邦unit va绊riable 佰cost.癌Contrib百ution m扮argin r罢atio 吧Contrib碍ution碍margin 伴divided百 by sal百es reve啊nue.俺It is t柏he prop班ortion 癌of each奥 sale

28、s 霸dollar凹availab背le to c佰over fi办xed cos蔼ts and碍provide般 for pr澳ofit.翱Control稗 碍The pro捌cess of皑 settin摆g stand叭ards,鞍receivi岸ng feed霸back on艾 actual吧perform办ance, a唉nd taki版ng corr坝ective艾action 捌wheneve拔r actua皑l perfo啊rmance芭deviate按s signi矮ficantl把y from 唉planned稗perform俺ance.佰Control搬 activi唉t

29、ies 班Activit背ies per安formed艾by an o巴rganiza俺tion to伴 preven熬t or de氨tect扳poor qu稗ality (叭because稗 poor敖quality唉 may ex靶ist).按Control背 costs 安Costs i啊ncurred挨 from蔼perform懊ing con阿trol ac敖tivitie版s.伴Control靶 limits八 柏The max俺imum al办lowable扳deviati矮on from捌 a stan罢dard.八Control拜lable c靶osts 拔Costs t板

30、hat man艾agers案have th坝e power白 to inf懊luence.啊Control拜ler 隘The chi皑ef acco隘unting 八officer稗;澳supervi隘ses all疤 accoun啊ting拜departm百ents.隘Control靶ling 板The man啊agerial办 activi按ty安of moni按toring 捌a plan敖s imple癌mentati跋on百and tak俺ing cor耙rective奥 action隘 asneeded.挨Convers奥ion cos凹t 矮The sum翱 of dir爸ect

31、 lab澳or伴cost an扳d overh敖ead cos靶t.皑Core ob奥jective熬s and m半easures伴 罢Those扳objecti爸ves and败 measur坝es comm昂on to隘most or哎ganizat吧ions.背Cost 版The cas半h or ca哎sh equi傲valent稗value s佰acrific般ed for 拜goods a熬nd serv凹ices暗that ar绊e expec八ted to 拌bring a坝 curren盎t笆or futu澳re bene澳fit to 罢the org凹anizati俺o

32、n.埃Cost as扒signmen邦t 癌The pro皑cess of斑 associ板ating半the cos办ts, onc昂e measu碍red, wi把th百the uni皑ts prod敖uced.唉Cost be扮havior 八The way扒 in whi熬ch a癌cost ch奥anges i芭n relat皑ion to 跋changes氨 in靶activit奥y usage稗.唉Cost ce笆nter 办A divis佰ion of 翱a compa碍ny搬that is胺 evalua袄ted on 按the bas拌is of c皑ost.爱Coeffi

33、c绊ient of爸 correl啊ation 耙The squ蔼are巴root of蔼 the co板efficie板nt of d八etermin板ation,柏which i岸s used 昂to expr翱ess not阿only th把e degre柏e of co板rrelati爸on betw耙een邦two var氨iables 瓣but als背o the按directi芭on of t耙he rela埃tionshi般p.稗Coeffic哀ient of绊 determ哀ination暗 靶The per艾centage版of tota拌l varia半bility 芭i

34、n a鞍depende拔nt vari隘able (e岸.g., co案st) tha摆t is跋explain笆ed by a巴n indep岸endent 袄variabl班e背(e.g., 芭activit唉y level耙). It a癌ssumes 鞍a袄value b拌etween 般0 and 1盎.案Committ按ed fixe蔼d expen办ses 绊Expense把s佰incurre斑d for t瓣he acqu安isition颁 of lon把gterm袄activit埃y capac罢ity, us白ually a胺s the爸result 鞍of stra俺te

35、gic p安lanning坝.凹Committ邦ed reso唉urces 啊Resourc把es that唉are pur靶chased 芭in adva肮nce of 啊usage.安These r案esource爸s may o盎r may n绊ot have稗unused 叭(excess办) capac芭ity.扳Common 芭costs 班The cos跋ts of r盎esource傲s柏used in靶 the ou奥tput of傲 two or瓣 more鞍service爸s or pr把oducts.办Common 岸fixed e哎xpenses半 凹Fixed e半

36、xpenses百that ca盎nnot be败 direct疤ly trac靶ed搬to indi敖vidual 阿segment半s and t拜hat are盎unaffec稗ted by 澳the eli摆minatio爸n of an瓣y氨one seg阿ment.版Compara靶ble unc傲ontroll碍ed pric靶e佰method 矮The tra案nsfer p澳rice mo拌st pref板erred八by the 白Interna袄l Reven岸ue Serv半ice哀under S暗ection 跋482. Th板e compa隘rable罢uncontr

37、把olled p挨rice is伴 essent版ially e白qual俺to the 版market 阿price.八Compoun蔼ding of澳 intere佰st 昂Paying 靶interes奥t罢on inte啊rest.岸Constra搬int set捌 岸The col懊lection版 of all岸constra隘ints th邦at pert八ain to 疤a parti奥cular拜optimiz败ation p拌roblem.岸Constra疤ints 叭Mathema岸tical e伴xpressi矮ons百that ex唉press r拔esource版

38、limita氨tions.啊Consump拔tion ra办tio 八The pro把portion艾 of搬an over扳head ac柏tivity 氨consume隘d by a唉product安.柏Continu埃ous bud矮get 唉A movin耙g twelv霸emonth巴budget 般with a 吧future 办month澳added a挨s the c般urrent 八month e靶xpires.皑Continu袄ous imp白rovemen疤t 爸The pro袄cess傲of sear拔ching f啊or ways班 of inc蔼reasing昂th

39、e ove瓣rall ef挨ficienc柏y and p皑roducti隘vity般of acti哀vities 鞍by redu瓣cing wa颁ste, in氨creasin白g案quality氨, and r癌educing板 costs.850 埃68183_g班lossary摆_849-86绊0.qxd 1佰/22/04 傲2:27 PM半 Page 8挨50扳Cost fo笆rmula 绊A linea搬r funct蔼ion, Y 岸_斑F 班_ 板VX, whe吧re Y 耙_ 疤Total m哎ixed跋cost, F鞍 笆_ 隘Fixed c耙ost, V 颁_ 岸Var

40、iabl坝e败cost pe扳r unit 扮of acti案vity, a扳nd X 百_爸Activit爱y level唉.板Cost me氨asureme霸nt 阿The act扮 of det敖erminin安g矮the dol皑lar amo昂unts of按 direct叭materia袄ls, dir俺ect lab敖or, and氨 overhe八ad巴used in罢 produc傲tion.巴Cost ob懊ject 靶Any ite氨m, such稗 as pro癌ducts,哀departm柏ents, p唉rojects笆, activ案ities,拌and so 吧

41、on, for案 which 半costs a熬re meas背ured邦and ass稗igned.挨Cost of哎 capita奥l 板The cos翱t of in邦vestmen唉t昂funds, 叭usually哎 viewed芭 as a w叭eighted艾average懊 of the拔 costs 靶of fund傲s from 盎all拔sources胺.阿Cost of耙 goods 爱manufac凹tured 伴The tot皑al摆cost of哎 goods 暗complet碍ed duri艾ng奥the cur摆rent pe扒riod.疤Cost of斑 g

42、oods 伴sold 百The cos跋t of di跋rect熬materia拔ls, dir芭ect lab扳or, and哎 overhe袄ad熬attache拜d to th拔e units佰 sold.碍Cost of扮 goods 鞍sold bu把dget 敖The est颁imated袄costs f俺or the 安units s坝old.跋Cost-pl啊us meth盎od 傲A trans俺fer pri版ce acce伴ptable颁to the 阿Interna搬l Reven拌ue皑Service埃 under 隘Section佰 482. T敖he cost笆p

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