管理会计12
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control over the
incurrence of costs.
Revenue Center
Segment is responsible for the revenue of
a unit.
The Paint Department in an automobile plant.
McGraw-Hill/Irwin
12-6
Key Features of Segmented Reporting
Contribution format. Controllable versus uncontrollable expenses. Segmented income statement.
McGraw-Hill/Irwin
Cost Center
Profit Center
Investment Center
McGraw-Hill/Irwin
Evaluation Tool
Cost standards
Contribution income statement
Rate of return on invested funds or residual income
12-5
Segmented Reporting
Product
Cell Phone Division
Li•nes
Systems
Personal
U.S. Sales Foreign Sales U.S. Sales Foreign Sales
McGraw-Hill/Irwin
Sal•es
Territories
The International Standards Organization (ISO), require that a manufacturer have a well-defined quality control system in place, and that the target level of product quality be maintained. Sustain quality of product. Effective quality control system in place. Provide purchaser confidence in the product.
The Reservations Departmen3
Responsibility Centers
Profit Center
Segment has control over both costs and revenues.
Investment Center
Segment has control over profits
Grade
Requires a certain . . .
Quality of Design
Must be supported by . . .
Degree to which actual product or service meets its design specs. and is free of mfg. defects.
Quality of Judged Conformance by . . .
Product meets customer expectations for the grade level chosen.
Customers
McGraw-Hill/Irwin
12-9
Traditional Perspective of Product Quality
12-7
Total Quality Management
Grade
Design
Conformance
Quality
McGraw-Hill/Irwin
12-8
Total Quality Management
Ranking between products or services having the same functional use.
Costs
Total
Quality
Costs
Prevention and
Appraisal Costs
0%
McGraw-Hill/Irwin
Minimum
Failure Costs
100%
Percentage of Defective Products
12-10
ISO 9000 Standards
and invested capital.
Company-owned restaurant in a fast-food chain.
McGraw-Hill/Irwin
A division of a large corporation.
12-4
Measuring Management Performance
12-1
12 Chapter Twelve
Responsibility Accounting, Quality Control, and Environmental Cost Management
McGraw-Hill/Irwin
12-2
Responsibility Centers
Cost Center Segment has
McGraw-Hill/Irwin
12-11
End of Chapter 12
McGraw-Hill/Irwin
incurrence of costs.
Revenue Center
Segment is responsible for the revenue of
a unit.
The Paint Department in an automobile plant.
McGraw-Hill/Irwin
12-6
Key Features of Segmented Reporting
Contribution format. Controllable versus uncontrollable expenses. Segmented income statement.
McGraw-Hill/Irwin
Cost Center
Profit Center
Investment Center
McGraw-Hill/Irwin
Evaluation Tool
Cost standards
Contribution income statement
Rate of return on invested funds or residual income
12-5
Segmented Reporting
Product
Cell Phone Division
Li•nes
Systems
Personal
U.S. Sales Foreign Sales U.S. Sales Foreign Sales
McGraw-Hill/Irwin
Sal•es
Territories
The International Standards Organization (ISO), require that a manufacturer have a well-defined quality control system in place, and that the target level of product quality be maintained. Sustain quality of product. Effective quality control system in place. Provide purchaser confidence in the product.
The Reservations Departmen3
Responsibility Centers
Profit Center
Segment has control over both costs and revenues.
Investment Center
Segment has control over profits
Grade
Requires a certain . . .
Quality of Design
Must be supported by . . .
Degree to which actual product or service meets its design specs. and is free of mfg. defects.
Quality of Judged Conformance by . . .
Product meets customer expectations for the grade level chosen.
Customers
McGraw-Hill/Irwin
12-9
Traditional Perspective of Product Quality
12-7
Total Quality Management
Grade
Design
Conformance
Quality
McGraw-Hill/Irwin
12-8
Total Quality Management
Ranking between products or services having the same functional use.
Costs
Total
Quality
Costs
Prevention and
Appraisal Costs
0%
McGraw-Hill/Irwin
Minimum
Failure Costs
100%
Percentage of Defective Products
12-10
ISO 9000 Standards
and invested capital.
Company-owned restaurant in a fast-food chain.
McGraw-Hill/Irwin
A division of a large corporation.
12-4
Measuring Management Performance
12-1
12 Chapter Twelve
Responsibility Accounting, Quality Control, and Environmental Cost Management
McGraw-Hill/Irwin
12-2
Responsibility Centers
Cost Center Segment has
McGraw-Hill/Irwin
12-11
End of Chapter 12
McGraw-Hill/Irwin