管理会计和战略目的控制系统(英文)课件

ManagementAccountingandControlSystemsforStrategicPurposes:AssessingPerformanceOvertheEntireValueChainChapter9ManagementAccountingandContLearningObjective1

Discusstheconceptofcontrol.LearningObjective1 DiscussManagementAccountingandControlSystemsWhatisamanagementaccountingandcontrolsystem?Itisasystemthatgeneratesandusesinformationtohelpdecisionmakersassesswhetheranorganizationisachievingitsobjectives.Asystemisincontrolifitisonthepathtoachievingitsstrategicobjectives.ManagementAccountingManagementAccountingandControlSystemsTheCycleofControlPlanMonitorEvaluateExecuteCorrectManagementAccountingManagementAccountingandControlSystemsPlanningconsistsofdevelopinganorganization’sobjectives,choosingactivitiestoaccomplishtheobjectives,andselectingmeasurestodeterminehowwelltheobjectivesweremet.Executionisimplementingtheplan.Monitoringistheprocessofmeasuringthesystem’scurrentlevelofperformance.ManagementAccountingManagementAccountingandControlSystemsEvaluationoccurswhenfeedbackaboutthesystem’scurrentlevelofperformanceiscomparedtotheplannedlevel.Correcting

consistsoftakingtheappropriateactionstoreturnthesystemtoanin-controlstate.ManagementAccountingLearningObjective2

Identifythecharacteristicsofwell-designedmanagementaccountingandcontrolsystems(MACS).LearningObjective2 IdentifyCharacteristicsofWell-DesignedMACSAwell-designedmanagementaccountingandcontrolsystemshouldincludebehavioralandtechnicalconsiderations.Whataresomebehavioralconsiderations?Embeddingtheorganization’sethicalcodeofconductintoMACSdesignCharacteristicsofCharacteristicsofWell-DesignedMACSUsingamixofshort-andlong-termqualitativeandquantitativeperformancemeasuresEmpoweringemployeestobeinvolvedindecisionmakingandMACSdesignDevelopinganappropriateincentivesystemtorewardperformanceCharacteristicsofCharacteristicsofWell-DesignedMACSWhataresometechnicalconsiderations?RelevanceoftheinformationgeneratedScopeofthesystemCharacteristicsofCharacteristicsofWell-DesignedMACSTherelevanceoftheinformationismeasuredbyfourcharacteristics:AccurateTimelyFlexibleConsistentCharacteristicsofCharacteristicsofWell-DesignedMACSThescopeofthesystemmustbecomprehensiveandincludeallactivitiesacrosstheentirevaluechain.research,development,andengineeringmanufacturingcustomersCharacteristicsofLearningObjective3

Describethetotal-life-cyclecostingapproachtomanagingproductcostsoverthevaluechain.LearningObjective3 DescribeTotal-Life-Cycle-CostingWhatistotal-life-cyclecosting?Itistheprocessofmanagingallcostsalongthevaluechain.ATLCCsystemprovidesinformationformanagerstounderstandandmanagecoststhroughaproduct’sdesign,development,manufacturing,marketing,distribution,maintenance,service,anddisposalstages.Total-Life-Cycle-CostingWhatiTotal-Life-Cycle-CostingRD&ECycleManufacturingCyclePostServiceCycleTotal-Life-Cycle-CostingRD&EMaTotal-Life-Cycle-CostingWhatarethethreestagesoftheresearch,development,andengineeringcycle?MarketresearchProductdesignProductdevelopment80%to85%ofaproduct’stotallifecostsarecommittedbydecisionsmadeintheRD&Ecycle.Total-Life-Cycle-CostingWhataTotal-Life-Cycle-CostingWhatarecommittedcosts?Thesearecoststhatacompanyknowsitwillhavetoincuratafuturedate.Whataremanufacturingcyclecosts?Thesearethecostsincurredintheproductionoftheproduct.Usuallyatthisstagethereisnotmuchroomforengineeringflexibility.Total-Life-Cycle-CostingWhataTotal-Life-Cycle-CostingWhendoesthepost-saleserviceanddisposalcyclebegin?Itbeginswhenthefirstunitproducedisinthehandsofthecustomer.Total-Life-Cycle-CostingWhendTotal-Life-Cycle-CostingWhatarethethreestagesoftheservicecycle?RapidgrowthTransitionMaturityTotal-Life-Cycle-CostingWhataTotal-Life-Cycle-Costing

Traditional Stagesofthe Accounting TotallifeCycle Focus Post-Sale$CostsResearch,Development, Manufacturing Serviceand andEngineeringCycle Disposal 100% 80% 60% 40% 20% 0%CostCommittedCostsIncurredTotal-Life-Cycle-Costing CostLearningObjective4

Explaintargetcosting.LearningObjective4 ExplaintTargetCostingWhatistargetcosting?ItisacostplanningmethodusedduringtheRD&Ecyclethatfocusesonreducingcostsforproductsthatrequirediscretemanufacturingprocessesandreasonablyshortproductlifecycle.TargetCostingWhatistargetcTargetCostingRD&ECycleManufacturingCyclePostServiceCycleTargetCostingTargetCostingRD&EManufacturinComparingTraditionalCostReductiontoTargetCosting

TraditionalCostTargetReductionCostingMarketResearchtoDetermineCustomerNeedsandPricePointsCustomerRequirementsProductSpecificationsComparingTraditionalCostRedComparingTraditionalCostReductiontoTargetCosting

TraditionalCostTargetReductionCostingTargetSellingPriceTargetProductVolumeDesignTargetProfitEngineeringSupplierPricingComparingTraditionalCostRedComparingTraditionalCostReductiontoTargetCostingEstimatedCostTargetCostDesiredProfitMarginValueEngineeringSupplierPricingPressure

TraditionalCostTargetReductionCostingComparingTraditionalCostRedComparingTraditionalCostReductiontoTargetCostingManufacturingPeriodicCostReductionContinuousCostReduction

TraditionalCostTargetReductionCostingComparingTraditionalCostRedComparingTraditionalCostReductiontoTargetCostingUndertraditionalcosting,theprofitmarginistheresultofthedifferencebetweentheexpectedsellingpriceandtheestimatedproductioncost.Pt=

St–

CtThecost-plusmethodisanothertraditionalapproach.ComparingTraditionalCostRedComparingTraditionalCostReductiontoTargetCostingUnderthecost-plusmethodthesellingpriceisthesumoftheexpectedproductcostandtheexpectedprofitmargin.Scp=

Ccp+PcpComparingTraditionalCostRedComparingTraditionalCostReductiontoTargetCostingUndertargetcosting,thetargetprofitmarginresultsfromalong-runprofitanalysisoftenbasedonreturnonsales.Thetargetcostisthedifferencebetweenthetargetsellingpriceandthetargetprofitmargin.Ctc=Stc–PtcComparingTraditionalCostRedConcernsAboutTargetCostingWhataresomepotentialproblemsinimplementingtargetcosting?Conflictcanarisebetweenpartiesinvolvedintheprocess.Employeesmayexperienceburnoutduetopressure.Developmenttimemayincrease.ConcernsAboutTargetCostingWLearningObjective5

ExplainKaizencosting.LearningObjective5 ExplainKKaizenWhatisKaizen?ItisaJapanesetermformakingimprovementstoaprocessthroughsmall,incrementalamountsratherthanthroughlargeinnovations.KaizenWhatisKaizen?KaizenCostingWhatisKaizenCosting?Itisaplanningmethodusedduringthemanufacturingcyclewithanemphasisonreducingvariablecostsinoneperiodbelowthecostsinabaseperiod.Thetarget-reductionrateistheratioofthetargetreductionamounttothecostbase.KaizenCostingWhatisKaizenCKaizenCostingManufacturingCycleRD&ECyclePostServiceCycleKaizenCostingKaizenCostingManufacturingRD&ComparingTraditionalCostReductiontoKaizenCostingStandardCosting1.Cost-controlsystemconcept2.Assumesstabilityincurrentmanufacturingprocess3.GoalistomeetcostperformancestandardsKaizenCosting1.Cost-reductionsystemconcept2.Assumescontinuousimprovementsinmanufacturing3.GoalistoachievecostreductionstandardsComparingTraditionalCostRedComparingTraditionalCostReductiontoKaizenCostingStandardCostingTechniques1.Standardsaresetannuallyorsemi-annually2.Varianceanalysisinvolvescomparingactualtostandardcosts3.InvestigationoccurswhenstandardsarenotmetKaizenCostingTechniques1.Costreductiontargetsaresetandappliedmonthly2.VarianceanalysisinvolvestargetKaizencostsversusactualcostreductionamounts3.InvestigationoccurswhentargetreductionsarenotattainedComparingTraditionalCostRedComparingTraditionalCostReductiontoKaizenCostingWhohasthebestknowledgetoreducecosts?StandardCostingManagersandengineersdevelopstandardsKaizenCostingWorkersareclosesttotheprocessandthusknowbestComparingTraditionalCostRedConcernsAboutKaizenCostingWhatisaconcernaboutKaizenCosting?Thesystemplacesenormouspressureonemployeestoreduceeveryconceivablecost.Whatisacost-sustainingperiod?ItisaperiodthatallowsemployeestolearnnewproceduresbeforeKaizentargetsareimposed.ConcernsAboutKaizenCostingWLearningObjective6

Discussenvironmentalcostingissues.LearningObjective6 DiscusseEnvironmentalCostingPerhapsthebestwaytocontrolandreduceenvironmentalcostsistouseactivity-basedcosting.Environmentalcostsfallintotwocategories:ExplicitImplicitEnvironmentalCostingPerhapstEnvironmentalCostingWhataresomeexamplesofexplicitcosts?directcoststomodifytechnologyandprocessescostsofcleanupanddisposalcostsofpermitstooperateafacilityfinesleviedbygovernmentagencieslitigationfeesEnvironmentalCostingWhatareEnvironmentalCostingWhataresomeexamplesofimplicitcosts?administrationandlegalcounselemployeeeducationandawarenesslossofgoodwillifenvironmentaldisastersoccurEnvironmentalCostingWhatareLearningObjective7

Understandtheprocessofbenchmarkingthebestpracticesofotherorganizations.LearningObjective7 UnderstanBenchmarkingWhatisbenchmarking?Itisanorganization’ssearchforimplementationofthebestwayofdoingsomethingaspracticedbyanotherorganization.Thebenchmarkingprocessconsistsoffivestages.BenchmarkingWhatisbenchmarkiTheBenchmarkingProcessStage1InternalStudyandPreliminarilyCompetitiveAnalysesFactorstoConsiderPreliminaryinternalandexternalcompetitiveanalysisDeterminekeyareasforstudyDeterminescopeandsignificanceofthestudyTheBenchmarkingProcessStageTheBenchmarkingProcessStage2DevelopingLong-TermCommitmenttotheBenchmarkingProjectandCoalescingtheBenchmarkingTeamsFactorstoConsiderDevelopLong-TermCommitmenttotheBenchmarkingProject:GainseniormanagementsupportDevelopaclearsetofobjectives

EmpoweremployeestomakechangeTheBenchmarkingProcessStageTheBenchmarkingProcessStage2(cont’d.)DevelopingLong-TermCommitmenttotheBenchmarkingProjectandCoalescingtheBenchmarkingTeamsFactorstoConsiderCoalescingtheBenchmarkingTeam:Useanexperiencedcoordinator

TrainemployeesTheBenchmarkingProcessStageTheBenchmarkingProcessStage3IdentifyBenchmarkingPartnersFactorstoConsiderSizeofpartnersNumberofpartnersRelativepositionofthepartnerswithinandacrossindustriesDegreeoftrustamongpartnersTheBenchmarkingProcessStageTheBenchmarkingProcessStage4InformationGatheringandSharingMethodsFactorstoConsiderTypeofbenchmarkinginformation:ProductFunctional(process)Strategic(includesmanagementaccountingmethods)TheBenchmarkingProcessStageTheBenchmarkingProcessStage4(cont’d.)InformationGatheringandSharingMethodsFactorstoConsiderMethodofInformationCollection:UnilateralCooperative:DatabaseIndirect/thirdpartyGroupTheBenchmarkingProcessStageTheBenchmarkingProcessStage4(cont’d.)InformationGatheringandSharingMethodsFactorstoConsiderDetermineperformancemeasuresDeterminethebenchmarkingperformancegapinrelationtoperformancemeasuresTheBenchmarkingProcessStageTheBenchmarkingProcessStage5TakingActiontoMeetorExceedthe BenchmarkFactorstoConsiderComparisonsofperformancemeasures aremadeTheBenchmarkingProcessStageEndofChapter9EndofChapter9ManagementAccountingandControlSystemsforStrategicPurposes:AssessingPerformanceOvertheEntireValueChainChapter9ManagementAccountingandContLearningObjective1

Discusstheconceptofcontrol.LearningObjective1 DiscussManagementAccountingandControlSystemsWhatisamanagementaccountingandcontrolsystem?Itisasystemthatgeneratesandusesinformationtohelpdecisionmakersassesswhetheranorganizationisachievingitsobjectives.Asystemisincontrolifitisonthepathtoachievingitsstrategicobjectives.ManagementAccountingManagementAccountingandControlSystemsTheCycleofControlPlanMonitorEvaluateExecuteCorrectManagementAccountingManagementAccountingandControlSystemsPlanningconsistsofdevelopinganorganization’sobjectives,choosingactivitiestoaccomplishtheobjectives,andselectingmeasurestodeterminehowwelltheobjectivesweremet.Executionisimplementingtheplan.Monitoringistheprocessofmeasuringthesystem’scurrentlevelofperformance.ManagementAccountingManagementAccountingandControlSystemsEvaluationoccurswhenfeedbackaboutthesystem’scurrentlevelofperformanceiscomparedtotheplannedlevel.Correcting

consistsoftakingtheappropriateactionstoreturnthesystemtoanin-controlstate.ManagementAccountingLearningObjective2

Identifythecharacteristicsofwell-designedmanagementaccountingandcontrolsystems(MACS).LearningObjective2 IdentifyCharacteristicsofWell-DesignedMACSAwell-designedmanagementaccountingandcontrolsystemshouldincludebehavioralandtechnicalconsiderations.Whataresomebehavioralconsiderations?Embeddingtheorganization’sethicalcodeofconductintoMACSdesignCharacteristicsofCharacteristicsofWell-DesignedMACSUsingamixofshort-andlong-termqualitativeandquantitativeperformancemeasuresEmpoweringemployeestobeinvolvedindecisionmakingandMACSdesignDevelopinganappropriateincentivesystemtorewardperformanceCharacteristicsofCharacteristicsofWell-DesignedMACSWhataresometechnicalconsiderations?RelevanceoftheinformationgeneratedScopeofthesystemCharacteristicsofCharacteristicsofWell-DesignedMACSTherelevanceoftheinformationismeasuredbyfourcharacteristics:AccurateTimelyFlexibleConsistentCharacteristicsofCharacteristicsofWell-DesignedMACSThescopeofthesystemmustbecomprehensiveandincludeallactivitiesacrosstheentirevaluechain.research,development,andengineeringmanufacturingcustomersCharacteristicsofLearningObjective3

Describethetotal-life-cyclecostingapproachtomanagingproductcostsoverthevaluechain.LearningObjective3 DescribeTotal-Life-Cycle-CostingWhatistotal-life-cyclecosting?Itistheprocessofmanagingallcostsalongthevaluechain.ATLCCsystemprovidesinformationformanagerstounderstandandmanagecoststhroughaproduct’sdesign,development,manufacturing,marketing,distribution,maintenance,service,anddisposalstages.Total-Life-Cycle-CostingWhatiTotal-Life-Cycle-CostingRD&ECycleManufacturingCyclePostServiceCycleTotal-Life-Cycle-CostingRD&EMaTotal-Life-Cycle-CostingWhatarethethreestagesoftheresearch,development,andengineeringcycle?MarketresearchProductdesignProductdevelopment80%to85%ofaproduct’stotallifecostsarecommittedbydecisionsmadeintheRD&Ecycle.Total-Life-Cycle-CostingWhataTotal-Life-Cycle-CostingWhatarecommittedcosts?Thesearecoststhatacompanyknowsitwillhavetoincuratafuturedate.Whataremanufacturingcyclecosts?Thesearethecostsincurredintheproductionoftheproduct.Usuallyatthisstagethereisnotmuchroomforengineeringflexibility.Total-Life-Cycle-CostingWhataTotal-Life-Cycle-CostingWhendoesthepost-saleserviceanddisposalcyclebegin?Itbeginswhenthefirstunitproducedisinthehandsofthecustomer.Total-Life-Cycle-CostingWhendTotal-Life-Cycle-CostingWhatarethethreestagesoftheservicecycle?RapidgrowthTransitionMaturityTotal-Life-Cycle-CostingWhataTotal-Life-Cycle-Costing

Traditional Stagesofthe Accounting TotallifeCycle Focus Post-Sale$CostsResearch,Development, Manufacturing Serviceand andEngineeringCycle Disposal 100% 80% 60% 40% 20% 0%CostCommittedCostsIncurredTotal-Life-Cycle-Costing CostLearningObjective4

Explaintargetcosting.LearningObjective4 ExplaintTargetCostingWhatistargetcosting?ItisacostplanningmethodusedduringtheRD&Ecyclethatfocusesonreducingcostsforproductsthatrequirediscretemanufacturingprocessesandreasonablyshortproductlifecycle.TargetCostingWhatistargetcTargetCostingRD&ECycleManufacturingCyclePostServiceCycleTargetCostingTargetCostingRD&EManufacturinComparingTraditionalCostReductiontoTargetCosting

TraditionalCostTargetReductionCostingMarketResearchtoDetermineCustomerNeedsandPricePointsCustomerRequirementsProductSpecificationsComparingTraditionalCostRedComparingTraditionalCostReductiontoTargetCosting

TraditionalCostTargetReductionCostingTargetSellingPriceTargetProductVolumeDesignTargetProfitEngineeringSupplierPricingComparingTraditionalCostRedComparingTraditionalCostReductiontoTargetCostingEstimatedCostTargetCostDesiredProfitMarginValueEngineeringSupplierPricingPressure

TraditionalCostTargetReductionCostingComparingTraditionalCostRedComparingTraditionalCostReductiontoTargetCostingManufacturingPeriodicCostReductionContinuousCostReduction

TraditionalCostTargetReductionCostingComparingTraditionalCostRedComparingTraditionalCostReductiontoTargetCostingUndertraditionalcosting,theprofitmarginistheresultofthedifferencebetweentheexpectedsellingpriceandtheestimatedproductioncost.Pt=

St–

CtThecost-plusmethodisanothertraditionalapproach.ComparingTraditionalCostRedComparingTraditionalCostReductiontoTargetCostingUnderthecost-plusmethodthesellingpriceisthesumoftheexpectedproductcostandtheexpectedprofitmargin.Scp=

Ccp+PcpComparingTraditionalCostRedComparingTraditionalCostReductiontoTargetCostingUndertargetcosting,thetargetprofitmarginresultsfromalong-runprofitanalysisoftenbasedonreturnonsales.Thetargetcostisthedifferencebetweenthetargetsellingpriceandthetargetprofitmargin.Ctc=Stc–PtcComparingTraditionalCostRedConcernsAboutTargetCostingWhataresomepotentialproblemsinimplementingtargetcosting?Conflictcanarisebetweenpartiesinvolvedintheprocess.Employeesmayexperienceburnoutduetopressure.Developmenttimemayincrease.ConcernsAboutTargetCostingWLearningObjective5

ExplainKaizencosting.LearningObjective5 ExplainKKaizenWhatisKaizen?ItisaJapanesetermformakingimprovementstoaprocessthroughsmall,incrementalamountsratherthanthroughlargeinnovations.KaizenWhatisKaizen?KaizenCostingWhatisKaizenCosting?Itisaplanningmethodusedduringthemanufacturingcyclewithanemphasisonreducingvariablecostsinoneperiodbelowthecostsinabaseperiod.Thetarget-reductionrateistheratioofthetargetreductionamounttothecostbase.KaizenCostingWhatisKaizenCKaizenCostingManufacturingCycleRD&ECyclePostServiceCycleKaizenCostingKaizenCostingManufacturingRD&ComparingTraditionalCostReductiontoKaizenCostingStandardCosting1.Cost-controlsystemconcept2.Assumesstabilityincurrentmanufacturingprocess3.GoalistomeetcostperformancestandardsKaizenCosting1.Cost-reductionsystemconcept2.Assumescontinuousimprovementsinmanufacturing3.GoalistoachievecostreductionstandardsComparingTraditionalCostRedComparingTraditionalCostReductiontoKaizenCostingStandardCostingTechniques1.Standardsaresetannuallyorsemi-annually2.Varianceanalysisinvolvescomparingactualtostandardcosts3.InvestigationoccurswhenstandardsarenotmetKaizenCostingTechniques1.Costreductiontargetsaresetandappliedmonthly2.VarianceanalysisinvolvestargetKaizencostsversusactualcostreductionamounts3.InvestigationoccurswhentargetreductionsarenotattainedComparingTraditionalCostRedComparingTraditionalCostReductiontoKaizenCostingWhohasthebestknowledgetoreducecosts?StandardCostingManagersandengineersdevelopstandardsKaizenCostingWorkersareclosesttotheprocessandthusknowbestComparingTraditionalCostRedConcernsAboutKaizenCostingWhatisaconcernaboutKaizenCosting?Thesystemplacesenormouspressureonemployeestoreduceeveryconceivablecost.Whatisacost-sustainingperiod?ItisaperiodthatallowsemployeestolearnnewproceduresbeforeKaizentargetsareimposed.ConcernsAboutKaizenCostingWLearningObjective6

Discussenvironmentalcostingissues.LearningObjective6 DiscusseEnvironmentalCostingPerhapsthebestwaytocontrolandreduceenvironmentalcostsistouseactivity-basedcosting.Environmentalcostsfallintotwocategories:ExplicitImplicitEnvironmentalCostingPerhapstEnvironmentalCostingWhataresomeexamplesofexplicitcosts?directcoststomodifytechnologyandprocessescostsofcleanupanddisposalcostsofpermitstooperateafacilityfinesleviedbygovernmentagencieslitigationfeesEnvironmentalCostingWhatareEnvironmentalCostingWhataresomeexamplesofimplicitcosts?administrat