成本与管理会计亨格瑞第13版英文版CA16
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成本与管理会计-亨格瑞-第13版-英文版-CA07
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$276 000
$120/JACKET 12 000JACKETS 10 000JACKETS
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Static Budget
Assume that WBiblioteka Baidubb manufactures and sells jackets.
Budgeted variable costs per jacket are as follows:
The budgeted selling price is $120, the budgeted variable cost is $88 per suit, and the budgeted fixed cost is $276,000.
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Steps in Developing Flexible Budgets
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3
Basic Concepts
Management by Exception – the practice of focusing attention on areas not operating as expected (budgeted)
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4
Management by Exception
成本与管理会计-亨格瑞-第13版-英文版-CA04
Average cost computed by
Many costs can be directly
Job
Department
traced to each job.
Used for production of large, unique, high-cost items.
Built to order rather than mass produced.
It is an average cost of all units produced during the period. The cost object is masses of similar units of a product or service.
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Costing Systems,conts. P79
Job No. 3
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Charge direct material and direct labor costs to each job
as work is performed.
Manufacturing Overhead,
including indirect materials and
We use an allocation base because:
1. It is impossible or difficult to trace overhead costs to particular jobs.
成本与管理会计亨格瑞第13版英文版CA
Prepare the Operating Budget,conts.
Example P149(188)
Gathering and discussions among sales managers and sales representatives through customer response management (CRM)
Management at all levels should understand and support the budget. If top management support is lacking, the budget effort will be lackluster and half hearted.
Coordination is the meshing and balancing of all aspects of production in a company in the best way for the company to meet its objectives.
Communication is making sure those goals are understood by all employees.
Budgets are an integral part of management control systems. There are at least three advantages of budgeting. P144(183)
成本和管理会计亨格瑞第13版英文版CA07
Variance
2
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Basic Concepts
Variance – difference between an actual and an
expected (budgeted) amount Purpose of variance
Management by exception
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Static Budget
the flexible budget.
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COST CATEGORY DIRECT MATERIAL COST DIRECT MANUFACTURING LABOR COST VARIABLE MANUFACTURING OVERHEAD COSTS TOTAL VARIABLE COST BUDGETED FIXED COSTS FOR PRODUCTION(0-12 000UNITS) BUGETED SELLING PRICE BUDGETED PRODUCTION AND SALES ACTUAL PRODUCTION AND SALES
Direct Labor
Type of Product Cost
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Static and Flexible Budgets
Static budget Prepared for only one level of activity. It is based on the level of output planned at the start of the budget period. The master budget is an example of a static budget. Flexible budget Developed using budgeted revenues or cost amounts based on the level of output actually achieved in the budget period. Key difference is the use of the actual output level in
成本与管理会计-亨格瑞-第13版-英文版-CA07_图文_图文
Step 1: Determine the actual output. In April 2008, 10,000 suits were produced and
sold.
Step 2: Determine the flexible budget for revenues based on budgeted selling price and actual output.
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Static Budget
What was the actual operating profit?
Revenues (10,000 × $125) $1,250,000
Less Expenses:
Variable (10,000 × $95.01)
950,100
Fixed
285,000
成本与管理会计-亨格瑞-第13版-英文版CA07_图文_图文.ppt
Controlling Costs
Predetermined or Set Standard
Measure Actual
COMPARE
Actual Vs Standard
Variance
2
Basic Concepts
Variance – difference between an actual and an expected (budgeted) amount
sold.
Step 2: Determine the flexible budget for revenues based on budgeted selling price and actual output.
11
Static Budget
What was the actual operating profit?
Revenues (10,000 × $125) $1,250,000
Less Expenses:
Variable (10,000 × $95.01)
950,100
Fixed
285,000
成本与管理会计-亨格瑞-第13版-英文版CA07_图文_图文.ppt
Controlling Costs
Predetermined or Set Standard
Measure Actual
COMPARE
Actual Vs Standard
Variance
2
Basic Concepts
Variance – difference between an actual and an expected (budgeted) amount
成本与管理会计亨格瑞第13版英文版CA18
Step 4:Compute Cost per Equivalent Unit. Step 5:Assign Total Costs to Units Completed, to
Spoiled Units, and to Units in Ending Work-inProcess.
Spoilage,conts.
To manage, control and reduce spoilage costs, they should be highlighted, not simply folded into production costs
Spoilage ,conts.
The five-step procedure for process costing (discussed in Chapter 17) needs only slight modification to accommodate accounting for spoilage.P514(642)
Terminology ,conts.
Spoilage is units of production that do not meet the specifications required by customers for good units and are discarded or sold at reduced prices.
Spoiled Units, and to Units in Ending Work-inProcess.
Spoilage,conts.
To manage, control and reduce spoilage costs, they should be highlighted, not simply folded into production costs
Spoilage ,conts.
The five-step procedure for process costing (discussed in Chapter 17) needs only slight modification to accommodate accounting for spoilage.P514(642)
Terminology ,conts.
Spoilage is units of production that do not meet the specifications required by customers for good units and are discarded or sold at reduced prices.
成本与管理会计-亨格瑞-第13版-英文版-CA08_图文_图文
AH = Actual Hours of Activity
AVR = Actual Variable Overhead Rate
SVR = Standard Variable Overhead Rate
SH = Standard Hours Allowed
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Variable overhead efficiency variance
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Variable Overhead Variances
The variable overhead spending variance is the difference between the actual amount of variable overhead incurred and the budgeted amount allowed for the actual quantity of the variable overhead allocation base used for the actual output units produced.
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A Roadmap: Fixed Overhead
Developing budgeted fixed overhead rates
Step1 :choose the period to use for the budget
成本与管理会计 亨格瑞 第13版 英文版 CA05
Peanut-butter costing uses broad averages to assign (or
spread) costs uniformly to cost objects. The result can be undercosting or overcosting of products.
1. Direct-cost tracing classify as many of the total costs as direct costs as is economically feasible. 2. Indirect-cost pools expand the number of cost pools until each of these pools is homogeneous. Competition in 3. Cost-allocation basis identify the preferred cost-allocation base for each indirect-cost pool. •Strategic decision
Costs Activity Based Management (ABM) Value and non-value added costs
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LEARNING OBJECTIVE 1
Explain how broad averaging undercosts
spread) costs uniformly to cost objects. The result can be undercosting or overcosting of products.
1. Direct-cost tracing classify as many of the total costs as direct costs as is economically feasible. 2. Indirect-cost pools expand the number of cost pools until each of these pools is homogeneous. Competition in 3. Cost-allocation basis identify the preferred cost-allocation base for each indirect-cost pool. •Strategic decision
Costs Activity Based Management (ABM) Value and non-value added costs
2012-10-5
3
LEARNING OBJECTIVE 1
Explain how broad averaging undercosts
成本与管理会计-亨格瑞-第13版-英文版-CA05
成本与管理会计亨格瑞第13版英文版ca052019921120199212learningobjectives?explainhowbroadaveragingundercostsandovercostsproductsorservices?presentthreeguidelinesforrefiningacostingsystem?distinguishbetweensimpleandactivitybasedcostingsystems?describeafourpartcosthierarchy?costproductsorservicesusingactivitybasedcosting?explainhowactivitybasedcostingsystemsareusedinactivitybasedmanagement?compareactivitybasedcostingsystemsanddepartmentcostingsystems?evaluatethecostsandbenefitsofimplementingactivitybasedcostingsystems20199213structureoflecture?underandovercostingwhyithappens
Present three guidelines for refining a costing system
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Present three guidelines for refining a costing system
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《成本与管理会计》教师手册 costacctg13_im_06
Master Budget and
Responsibility Accounting
TRANSITION NOTES
Much of this chapter has been rewritten to reflect the five-step decision model and incorporate activity based budgeting. The decision model is applied to the process of developing the
budget given goals and objectives for the coming year. The illustrative budget preparation problem is updated and includes two cost drivers for the allocation of overhead, taking an ABC approach to budgeting. The assignment of overhead to the cost pools and then to the final cost object is illustrated. The advantages of budgeting are expanded to include
“facilitate learning” as an advantage rather than just performance evaluation. This reflects the renewed managerial focus of this edition. There are a number of new or revised problems in the end-of-chapter material.
亨格瑞成本与管理会计(中英第15版)中文PPT (10)[42页]
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估计成本函数时最关键的问题是决定作业水平 和相应成本之间是否存在因果关系。
没有因果关系,管理人员就不能估计或预测成本。
Copyright © 2015 Pearson Education, Inc. All Rights Reserved 10-9
因果关系可能由以下几种情况产生:
作业水平与成本之间的实物关系 合同协议 经营知识
致的非线性成本函数 7. 注意在估计成本函数时遇到的数据问题
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成本函数是对成本如何随作业水平变动而变动 的一种数学描述。
管理者对成本函数的估计通常基于以下两个假 设:
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10-15
用过去的观测资料按正规的数学方法来估计线 性成本函数。
优势:结果客观。
优势:估计成本的最有效的方法。
挑战:回归分析需要更详细的成本、成本动因和 成本函数信息,因此实施起来更费时。
管理者必须小心,不要将两个变量之间的高度相 关性或联系解释为两者之间存在因果关系。
只有存在因果关系——而不仅仅是相关关系— —才能在作业水平与成本之间建立经济合理的 关系。
Copyright © 2015 Pearson Education, Inc. All Rights Reserved
成本与管理会计 第15版 亨格瑞
成本与管理会计第15版亨格瑞
《成本与管理会计第15版亨格瑞》是一本关于成本和管理会计的教材，由亨格瑞（Horngren）等人合著。该教材主要涵盖了成本与管理会计的基本概念、技术和应用，旨在帮助读者理解和应用成本与管理会计的原理和方法。
该教材的内容主要包括以下几个方面：
1. 成本与管理会计的基本概念：介绍了成本与管理会计的定义、目标和作用，以及与其他会计学科的关系。
2. 成本与管理会计的基本原理：介绍了成本与管理会计的基本原理，包括成本分类、成本行为、成本估算等。
3. 成本与管理会计的技术和方法：介绍了成本与管理会计的技术和方法，包括成本核算、成本控制、成本预测、绩效评估等。
4. 成本与管理会计的应用：介绍了成本与管理会计在不同行业和组织中的应用，包括制造业、服务业、非营利组织等。
5. 成本与管理会计的决策支持：介绍了成本与管理会计在决策过程中的应用，包括定价决策、投资决策、生产决策等。
《成本与管理会计第15版亨格瑞》的特点是理论与实践相结合，内容丰富全面，注重案例分析和实际应用。该教
材适合会计、管理和经济学专业的学生，以及从业人员和研究者参考使用。
需要注意的是，由于该教材是第15版，可能存在一些更新和修订的内容。建议读者在使用该教材时，参考最新的版本或与教材出版社联系，以获取最准确和详细的信息。
亨格瑞成本与管理会计(中英第15版)中文PPT (15)[31页]
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优点: (1)指导部门管理者做出既利于各部门又利于组 织整体的决策。 (2)基于预算使用量分配固定成本有助于使用部 门制定长期与短期计划,因为使用部门事先知道 分配给它们的成本。
Copyright © 2015 Pearson Education, Inc. All Rights Reserved. 15-9
Biblioteka Baidu
公司如何在不同的生产部门或项目间分配间接成本 和内部支持成本—与营销、广告和其他内部服务相 关的成本—会对这些部门或项目的盈利情况有重大 影响。
运营部门(生产部门)—直接增加产品或服务的价值。 辅助部门(服务部门)—协助该公司的其他内部部门
(运营部门和其他辅助部门)提供服务。
Copyright © 2015 Pearson Education, Inc. All Rights Reserved. 15-3
4. 使用增量或独立成本分配法分配共同成本
5. 解释以发生成本为基础计算补偿时,合同双方 明确协议的重要性
6. 理解捆绑产品如何引发收入分配问题,以及管 理者用于分配收入的方法
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15-17
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《成本与管理会计》习题及答案 costacctg13_SolPPT_ch15
Exercise 15-19
Support-department cost allocation; direct and step-down methods. Phoenix Partners provides management consulting services to government and corporate clients. Phoenix has two support departments—Administrative Services (AS) and Information Systems (IS)—and two operating departments—Government Consulting (GOVT) and Corporate Consulting (CORP).
Charles T. Horngren Srikant M. Datar George Foster Madhav Rajan Christopher Ittner
Cost Accounting A Managerial Emphasis thirteenth edition
This presentation includes: Exercises 15-18, 15-19, 15-22
1. Using the dual-rate method, what are the costs allocated to the Dark Chocolate Division and the Milk Chocolate Division when (a) variable costs are allocated using the budgeted rate per round-trip and actual round-trips used by each division and when (b) fixed costs are allocated based on the budgeted rate per round-trip and Leabharlann Baiduound-trips budgeted for each division?
Support-department cost allocation; direct and step-down methods. Phoenix Partners provides management consulting services to government and corporate clients. Phoenix has two support departments—Administrative Services (AS) and Information Systems (IS)—and two operating departments—Government Consulting (GOVT) and Corporate Consulting (CORP).
Charles T. Horngren Srikant M. Datar George Foster Madhav Rajan Christopher Ittner
Cost Accounting A Managerial Emphasis thirteenth edition
This presentation includes: Exercises 15-18, 15-19, 15-22
1. Using the dual-rate method, what are the costs allocated to the Dark Chocolate Division and the Milk Chocolate Division when (a) variable costs are allocated using the budgeted rate per round-trip and actual round-trips used by each division and when (b) fixed costs are allocated based on the budgeted rate per round-trip and Leabharlann Baiduound-trips budgeted for each division?
第四讲 Markowitz证券组合选择理论和资本资产定价模型(货币金融学)
第四讲 Markowitz 证券组合选择 理论和资本资产定价模型
《金融经济学》第四讲
1
Markowitz 证券组合选择理论
Markowitz 问题:投资者同时在 许多种证券上投资，应该如何 选择各种证券的投资比例，使 得投资收益最大，风险最小。 Markowitz 把证券收益率看作 随机变量，定义证券收益为它 的数学期望，风险为它的标准 差。问题归结为使证券组合的 收益最大、风险最小的数学规 H. Markowitz (1927~) 1990年诺贝尔经济奖获得者 划。
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《金融经济学》第四讲
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《金融经济学》第四讲
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取自列维： 《投资学》
《金融经济学》第四讲
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4.5 二基金分离定理 与资本资产定价模型
《金融经济学》第四讲
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《金融经济学》第四讲
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《金融经济学》第四讲 64
主要结论
“实证理论有两种预测：强预测和弱预测。 强预测是实证理论的“充要条件”，它本质 上是不可检验的。 弱预测是实证理论的“广义结论”，但它不 意味着理论自身。 对于 CAPM 的实证结果的讨论都是指的后 者。
《金融经济学》第四讲 65
《金融经济学》第四讲
1
Markowitz 证券组合选择理论
Markowitz 问题:投资者同时在 许多种证券上投资，应该如何 选择各种证券的投资比例，使 得投资收益最大，风险最小。 Markowitz 把证券收益率看作 随机变量，定义证券收益为它 的数学期望，风险为它的标准 差。问题归结为使证券组合的 收益最大、风险最小的数学规 H. Markowitz (1927~) 1990年诺贝尔经济奖获得者 划。
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《金融经济学》第四讲
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《金融经济学》第四讲
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取自列维： 《投资学》
《金融经济学》第四讲
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4.5 二基金分离定理 与资本资产定价模型
《金融经济学》第四讲
42
《金融经济学》第四讲
43
《金融经济学》第四讲 64
主要结论
“实证理论有两种预测：强预测和弱预测。 强预测是实证理论的“充要条件”，它本质 上是不可检验的。 弱预测是实证理论的“广义结论”，但它不 意味着理论自身。 对于 CAPM 的实证结果的讨论都是指的后 者。
《金融经济学》第四讲 65
北京语言大学2016硕士研究生复试参考书目
2016年硕士研究生复试
各专业研究方向综合考试所涉及的具体内容及参考书目
* 国际政治专业（不包括国际经济方向）
综合考试所涉及的课程为：联合国历史、国际关系史、中国外交史、时事政治。
参考书目为：
1.《联合国五十年》（增订本）（李铁城著，中国书籍出版社1996年版）
2.《联合国框架下的中美关系》（李铁城主编，人民出版社2006年版）
3.《简明国际关系史(1945-2002)》（肖月、朱立群主编，世界知识出版社2003年版）
4.《中国当代外交史》（谢益显主编，中国青年出版社2002年版）
此外，考生还需掌握上述参考书未涉及到的、与联合国和中国多边外交相关的最新进展以及重要时事，时间截止2016年2月。
* 思想政治教育专业
参考书目为：
1．《马克思主义基本原理概论》（高等教育出版社，2010年版）
2．《毛泽东思想和中国特色社会主义理论体系概论》（高等教育出版社，2010年版）3．《中国近现代史纲要》（高等教育出版社，2010年版）
4．《思想政治教育学原理（陈万柏、张耀灿；高等教育出版社，第二版，2007年版）
* 课程与教学论专业
综合考试所涉及的课程为：第二语言教学概论、语言学概论、古代汉语、现代汉语。
参考书目为：
1.《对外汉语教育学引论》(刘珣，北京语言文化大学出版社，2000年版)
2.《语言学纲要》（徐通锵、叶蜚声著，北京大学出版社，2002年修订本）
3.《古代汉语》（王力著，中华书局，1998年校订重排本）
4.《现代汉语》（黄伯荣、廖序东主编，高等教育出版社，2003年修订本）
* 文艺学专业
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Chart of Joint Cost Terminology
Separable Costs
Joint Cost Terminology，conts.
Categories of Joint Process Outputs:
Outputs with a positive sales value Outputs with a zero sales value
Sales value at splitoff Net Realizable Value (NRV) Constant Gross-Margin percentage NRV
Sales Value at Splitoff Method
Uses the sales value of the entire production of the accounting period to calculate allocation percentage
when allocating joint costs Explain why joint costs are irrelevant in a sell-or-process-
further decision Account for byproducts using two methods
Joint Cost TerminoloHale Waihona Puke Baiduy
Joint Cost Allocation Methods
Physical Measures – allocate using tangible attributes of the products, such as pounds, gallons, barrels, etc.
Market-Based – allocate using market-derived data (dollars):
Byproducts – outputs of a joint production process that have low sales values compare to the sales values of the other outputs
Joint Process Flowchart
Main Product – output of a joint production process that yields one product with a high sales value compared to the sales values of the other outputs.P452(574)
Joint Costs – costs of a single production process that yields multiple products simultaneously
Splitoff Point – the place in a joint production process where two or more products become separately identifiable
Determination of inventoriable costs and cost of goods sold for internal reporting purposes such as division profitability analysis.
Cost reimbursement when a company has costreimbursement contracts as with a governmental agency.
Product – any output with a positive sales value, or an output that enables a firm to avoid incurring costs
Value can be high or low
Joint Cost Terminology ，conts.
CHAPTER 16
Cost Allocation: Joint Products and Byproducts
Learning objectives
Identify the splitoff point in a joint-cost situation Distinguish joint products from byproducts Explain why joint costs are allocated to individual products Allocate joint costs using four methods Explain why the sales value at splitoff method is preferred
Reasons for Allocating Joint Costs
Determination of inventoriable costs and cost of goods sold for external financial reporting and income tax determination.
Separable Costs – all costs incurred beyond the splitoff point that are assignable to each of the nowidentifiable specific products
Example of Joint Cost stituation
Joint Products – outputs of a joint production process that yields two or more products with a high sales value compared to the sales values of any other outputs