管理会计课件 英文
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管理会计 双语课件 Management accounting
益原则 ) should be less than the benefits it provides.
01 会计信息的概念
Example
The following statements refer to qualities of good information:
（ⅰ） It should be communicated to the right person （ⅱ） It should always be completely accurate before it
关), Complete (完整 ), Accurate (准确 ), Clear (清楚), it should inspire confidence , it should be appropriately communicated , its volume should be manageable, it should be timely (及时 )and its cost (成本收
QUEห้องสมุดไป่ตู้TION
Accounting Information
C ONTENTS
1
信息的概念 The definition of
Information
2 信息的作用
The use of Information
3 案例
Case
01 会计信息的概念
Data and information
Data （ 数据 ） is the raw material for data processing.
01 会计信息的概念
Identify the users of TLC Daycare’s accounting information as internal(I) or external(E).
01 会计信息的概念
Example
The following statements refer to qualities of good information:
（ⅰ） It should be communicated to the right person （ⅱ） It should always be completely accurate before it
关), Complete (完整 ), Accurate (准确 ), Clear (清楚), it should inspire confidence , it should be appropriately communicated , its volume should be manageable, it should be timely (及时 )and its cost (成本收
QUEห้องสมุดไป่ตู้TION
Accounting Information
C ONTENTS
1
信息的概念 The definition of
Information
2 信息的作用
The use of Information
3 案例
Case
01 会计信息的概念
Data and information
Data （ 数据 ） is the raw material for data processing.
01 会计信息的概念
Identify the users of TLC Daycare’s accounting information as internal(I) or external(E).
Lesson 6 Inventory management 英文管理会计课件 Management Accounting
15
Topic 1: Inventory management and EOQ
Inventory Management
➢ Inventory Management is planning, coordinating, and controlling activities related to the flow of inventory into, through, and out of an organization
14,000 12,000 10,000 8,000 6,000 4,000 2,000
-
Annual relevant ordering costs
Annual relevant carring costs
Annual relevant total costs
Order Quantity in units
2. To satisfy customer demand. 3. To avoid shutting down manufacturing
facilities because of machine failure, defective parts, unavailable parts, or late delivery of parts. 4. To buffer against unreliable production processes. 5. To take advantage of discounts. 6. To hedge against future price increases.
choose the inventory quantity per order to minimize costs
13
Topic 1: Inventory management and EOQ
Topic 1: Inventory management and EOQ
Inventory Management
➢ Inventory Management is planning, coordinating, and controlling activities related to the flow of inventory into, through, and out of an organization
14,000 12,000 10,000 8,000 6,000 4,000 2,000
-
Annual relevant ordering costs
Annual relevant carring costs
Annual relevant total costs
Order Quantity in units
2. To satisfy customer demand. 3. To avoid shutting down manufacturing
facilities because of machine failure, defective parts, unavailable parts, or late delivery of parts. 4. To buffer against unreliable production processes. 5. To take advantage of discounts. 6. To hedge against future price increases.
choose the inventory quantity per order to minimize costs
13
Topic 1: Inventory management and EOQ
管理会计英语(英文版课件)1
Accounting-related Lenders Consultants Analysts Traders Managers Directors Underwriters Planners Appraisers
Financial Statements
Financial statements report on the financial performance and condition of an organization. There are four major financial statements Income Statement Balance Sheet Statement of Owner’s Equity Statement of Cash Flows
The system for recording debits and credits follows from the accounting equation: Assets = Liabilities + Owner’s Equity
Equity
Owner’s capital- Owner’s withdrawals+ RevenuesExpenses
Business Profit
Revenues: Amounts earned from selling products or services -Expenses: Costs incurred with revenues =Profit: Amounts earned from revenues less expenses incurred Loss occurs when expenses are more than revenues
《管理会计》课件全英文Acct_ch1_ManAcct_(Feb_25)
1. Externally focused 2. Must follow externally imposed rules 3. Objective financial information
1 -23
Types of Information
For management accounting, the The restrictions imposed on financial accounting tend to financial or nonfinancial produce objectivebe much more information may and verifiable financial information. subjective in nature.
Continued
1 -3
Objectives
5. Describe the role of management accountants in an organization. 6. Explain the importance of ethical behavior for managers and management accountants. 7. List three forms of certification available to management accountants.
1 -12
Management Process
The Management Process is defined by the following activities: Planning Controlling Decision Making
Decision making is the process of choosing among competing alternatives.
管理会计英语课件04
• The controller wondered whether the company should continue to deemphasize the chocolate and vanilla products and keep introducing new specialty premium flavors • Ericson’s manufacturing manager commented on how the introduction of specialty flavors had changed the production environment
14,040 5,400 16,200 35,640
$ 6,210 14.8%
1,650 600 1,800 4,050
150,690 60,000 180,000 390,690
Gross Margin
$ 900 $ 61,110 18.2%oncern
$180,000
9,000 $ 4.65
$41,850
1,000 $ 4.95
$4,950
100,000
$451,800
Total Mfg. Expenses
75,000 30,000 90,000 195,000
$ 30,000 13.3%
60,000 24,000 72,000 156,000
$ 24,000 13.3%
Activity-Based Cost Systems
Chapter 4
Simple Cost Accounting Systems: Ericson Ice Cream Company Example
• Ericson had been the low-cost producer of chocolate and vanilla ice cream, with profit margins exceeding 20% of sales • Several years ago Ericson expanded their business by extending their product line into products with premium selling prices
14,040 5,400 16,200 35,640
$ 6,210 14.8%
1,650 600 1,800 4,050
150,690 60,000 180,000 390,690
Gross Margin
$ 900 $ 61,110 18.2%oncern
$180,000
9,000 $ 4.65
$41,850
1,000 $ 4.95
$4,950
100,000
$451,800
Total Mfg. Expenses
75,000 30,000 90,000 195,000
$ 30,000 13.3%
60,000 24,000 72,000 156,000
$ 24,000 13.3%
Activity-Based Cost Systems
Chapter 4
Simple Cost Accounting Systems: Ericson Ice Cream Company Example
• Ericson had been the low-cost producer of chocolate and vanilla ice cream, with profit margins exceeding 20% of sales • Several years ago Ericson expanded their business by extending their product line into products with premium selling prices
Lesson 4 Decision Making 英文管理会计课件 Management Accounting
Costs that are avoidable. Future costs that differ
between alternatives.
2020/6/17
The Concept of Relevant Cost Information
• Will you drive or fly to Florida for spring break?
2020/6/17
2: Different types of operating decisions
Learning objective • Using Incremental Analysis in different
operating decisions.
Required reading • Chapter 11, pages 301-318
decisions
Make or buy decisions
Joint product decisions
1: Relevant cost
Learning objective • Distinguish relevant from irrelevant
information in decisions situations.
decisions.
2020/6/17
Accepting Additional Business
The decision to accept additional business should be based on incremental costs and incremental revenues. Incremental amounts are those that occur if the company decides to accept the new business.
between alternatives.
2020/6/17
The Concept of Relevant Cost Information
• Will you drive or fly to Florida for spring break?
2020/6/17
2: Different types of operating decisions
Learning objective • Using Incremental Analysis in different
operating decisions.
Required reading • Chapter 11, pages 301-318
decisions
Make or buy decisions
Joint product decisions
1: Relevant cost
Learning objective • Distinguish relevant from irrelevant
information in decisions situations.
decisions.
2020/6/17
Accepting Additional Business
The decision to accept additional business should be based on incremental costs and incremental revenues. Incremental amounts are those that occur if the company decides to accept the new business.
管理会计双语版总结PPT
3
第四页，共七十三页。
Chapter 3 :Determining Costs of Products
Job order costing
Direct material : trace Direct labor : trace Manufacturing overhead : allocate
Cost pool and allocation base Actual cost system vs. normal cost system Over-apply vs. under-apply
Three formulas (page 136)
Sensitivity analysis
8 第九页，共七十三页。
CVP Equations
Sales – Variable Costs – Fixed Costs = target profit
(SP/unit * units) – (VC/unit * units) – FC = target profit
Chapter 1: Introduction
Why management accounting? Origin and evolution of management
accounting Contrasting financial and management
accounting Ethical standards for management
Accounting rate of return
17
第十八页，共七十三页。
Chapter 9 : The Operating Budget
Different approaches to budgeting
第四页，共七十三页。
Chapter 3 :Determining Costs of Products
Job order costing
Direct material : trace Direct labor : trace Manufacturing overhead : allocate
Cost pool and allocation base Actual cost system vs. normal cost system Over-apply vs. under-apply
Three formulas (page 136)
Sensitivity analysis
8 第九页，共七十三页。
CVP Equations
Sales – Variable Costs – Fixed Costs = target profit
(SP/unit * units) – (VC/unit * units) – FC = target profit
Chapter 1: Introduction
Why management accounting? Origin and evolution of management
accounting Contrasting financial and management
accounting Ethical standards for management
Accounting rate of return
17
第十八页，共七十三页。
Chapter 9 : The Operating Budget
Different approaches to budgeting
管理会计英文课件
$ 0.026 $ 104 ???? $ 40 ???? ???? $ 25
12-9
Identifying Relevant Costs
Which costs and benefits are relevant in Cynthia’s decision? The cost of the car is a sunk cost and is not relevant to the current decision. The annual cost of insurance is not relevant. It will remain the same if she drives or takes the train.
12-3
Relevant Costs and Benefits
A relevant cost is a cost that differs between alternatives. A relevant benefit is a benefit that differs between alternatives.
Relaxing on the train is relevant even though it is difficult to assign a dollar value to the benefit.
The kennel cost is not relevant because Cynthia will incur the cost if she drives or takes the train.
However, the cost of gasoline is clearly relevant if she decides to drive. If she takes the train, the cost would not be incurred, so it varies depending on the decision.
管理会计英语英文版课件
owner’s equity, net income explains most of the change that takes place in owner’s equity during a period. Contributions and withdrawals by owners also affect owner’s equity.
Balance Sheet
As you know, the balance sheet reports assets, liabilities, and owners’ equity at a moment in time. The income statement summarizes revenue and expense transactions that occur during a period of time. Since revenue and expense transactions affect
Ex. assume that a machine has a cost of $4,900, an economic life of five years, and an estimated residual value of $400.
Annual depreciation expense=($4,900 - $400)/
There are several commonly used methods: straight-line, units-of-production , sum-of-theyears’ digits and declining-balance.
Methods of Calcine Method
The straight-line (SL) method allocates an equal
Balance Sheet
As you know, the balance sheet reports assets, liabilities, and owners’ equity at a moment in time. The income statement summarizes revenue and expense transactions that occur during a period of time. Since revenue and expense transactions affect
Ex. assume that a machine has a cost of $4,900, an economic life of five years, and an estimated residual value of $400.
Annual depreciation expense=($4,900 - $400)/
There are several commonly used methods: straight-line, units-of-production , sum-of-theyears’ digits and declining-balance.
Methods of Calcine Method
The straight-line (SL) method allocates an equal
Lesson1 Management Accounting Fundamentals 英文管理会计课件 Management Accounting
Considerations
Contents of the MA
1. Management accounting Fundamentals ( Review Chapter 1, 2 and 13)
2. Cost behavior and Variable Costing ( Chapter 9 and 10) 3. Cost-Volume-Profit Analysis (Chapter 3) 4. Decision Making (Chapter 11 and 12) 5. Capital Budgeting (Chapter 21) 6. Inventory Management ( Chapter 20) 7. Quality and Time ( Chapter 19) 8. Balanced Scorecard ( Chapter 19) 9. Transfer Pricing ( Chapter 22) 10. Performance Management and Compensation ( Chapter 23)
9
Topic 1：The role of management accounting
• 1 What is Management accounting? • 2 Management VS. Financial accounting • 3 The History and Current Focus of
Management Accounting
2011
• This course combines traditional Managerial Accounting with modern Managerial Accounting. This course introduces systematically the basics theory of Managerial Accounting, planning and control, and managerial decision-making.
Contents of the MA
1. Management accounting Fundamentals ( Review Chapter 1, 2 and 13)
2. Cost behavior and Variable Costing ( Chapter 9 and 10) 3. Cost-Volume-Profit Analysis (Chapter 3) 4. Decision Making (Chapter 11 and 12) 5. Capital Budgeting (Chapter 21) 6. Inventory Management ( Chapter 20) 7. Quality and Time ( Chapter 19) 8. Balanced Scorecard ( Chapter 19) 9. Transfer Pricing ( Chapter 22) 10. Performance Management and Compensation ( Chapter 23)
9
Topic 1：The role of management accounting
• 1 What is Management accounting? • 2 Management VS. Financial accounting • 3 The History and Current Focus of
Management Accounting
2011
• This course combines traditional Managerial Accounting with modern Managerial Accounting. This course introduces systematically the basics theory of Managerial Accounting, planning and control, and managerial decision-making.
管理会计 双语课件 Management accounting
03 作业
High-Tech
Globalization
Economic Transition
03 作业 Need for innovation and relevant produces: – Activity-based management • ABC Improves accuracy of assigning costs
– Customer orientation
• Strategic positioning to maintain competitive advantage
• Value chain framework to focus on customer value
– Total quality management emphasized continuous improvement
1950-1980 1980-
Most of the product-costing and internal accounting procedures used in the last century were developed.
Emphasis of accounting information for internal management . Management accounting practices developed, including: Flexible budgeting, Standard costs, Variance analysis, transfer prices et al.
03 管理会计的定义
1 、国外会计学界的定义 1 ）狭义管理会计 管理会计知识为企业内部管理者提供规划和控制所需信息的内部会计。 • 为企业管理当局的管理目标服务。
管理会计英语培训课程PPT课件(45张)
Short-term and Long-term Pricing Considerations
• The length of time a firm must commit its production capacity to fill that order is important because a long-term capacity commitment to a marginally profitable order may:
– Managers make decisions about establishing or accepting a price for their products
– Even when prices are set by the market and the firm has little or no influence on product prices, management still has to decide the best mix of products to manufacture and sell
– Such a firm is a price taker, and it chooses its product mix given the prices set in the marketplace for its products
Ability To Influence Prices
– Firms in an industry with relatively little competition, who enjoy large market shares and exercise industry leadership, must decide what prices to set for their products
lesson 8 Performance Management and Compensation 英文管理会计课件 Management Accounting
Financial and nonfinancial performance measures
➢ Firms are increasingly presenting financial and nonfinancial performance measures for their subunits in a Balanced Scorecard, and it’s four perspectives:
14
Topic 3: Return on investment, residual income, and economic value added
Step 1: Choosing Among Different Performance Measures
➢ Four common measures of economic performance:
3. Choose a definition of the components in each Performance Measure
4. Choose a measurement alternative for each Performance Measure
5. Choose a target level of performance 6. Choose the timing of feedback
– Common costs
11
Topic 2: Responsibility centers and performance measures
Controllability Principle
➢The principle does not give the managers incentives to take actions that can affect the consequence of the uncontrollable event.
➢ Firms are increasingly presenting financial and nonfinancial performance measures for their subunits in a Balanced Scorecard, and it’s four perspectives:
14
Topic 3: Return on investment, residual income, and economic value added
Step 1: Choosing Among Different Performance Measures
➢ Four common measures of economic performance:
3. Choose a definition of the components in each Performance Measure
4. Choose a measurement alternative for each Performance Measure
5. Choose a target level of performance 6. Choose the timing of feedback
– Common costs
11
Topic 2: Responsibility centers and performance measures
Controllability Principle
➢The principle does not give the managers incentives to take actions that can affect the consequence of the uncontrollable event.
管理会计英文课件
2. Allow the weakest link to set the tempo.
1. Identify the weakest link.
3. Focus on improving the weakest link. 4. Recognize that the weakest link is no longer so.
Maintain professional competence.
Competence
Provide accurate, clear, concise, and timely decision support information.
Follow applicable laws, regulations and standards.
Managerial Accounting and the Business Environment
Chapter 1
McGraw-Hill/Irwin
Copyright © 2010 by The McGraw-Hill Companies, Inc. All rights reserved.
Customer Value Propositions
Board of Directors
Incentives and monitoring for
Top Management
To pursue objectives of
Stockholders
1-16
Enterprise Risk Management
Should I try to avoid the risk, share the risk, accept the risk, or reduce the risk?
管理会计英语课件01
A Brief History
• In 19th century America, textile mill owners kept detailed records of costs to direct efficiency improvement activities and to provide a basis for product pricing
Changing Focus
• Traditionally, management accounting information has been financial information – Denominated in a currency such as $ (dollars), £ (pound sterling), ¥ (yen), or € (euro) • Management accounting information has now expanded to encompass information that is operational or physical (nonfinancial) information: – Quality and process times – More subjective measurements, such as: • Customer satisfaction • Employee capabilities • New product performance
Management Accounting: Information That Creates Value
Chapter 1
Management Accounting Information
• The institute of Management Accountants has defined management accounting as:
管理会计英语03ppt课件
production
• With such variety, managers need to understand the costs of individual products so that they can assess product and customer profitability
– Job order costing – Process costing
• Many companies continue to use these two systems
Cost Management Systems
• All cost systems work in essentially the same way:
Bidding Using Job Order Costing
• Firms are sometimes required to bid on jobs before customers decide to place an order with them
• Costs need to be estimated for each job in order to prepare a bid
– Expense categories are developed and then expenses are mapped to service departments, production centers, or activities
– Expenses are then attached to cost objects
Direct and Indirect Costs
• Direct costs can be easily traced to a cost object
• With such variety, managers need to understand the costs of individual products so that they can assess product and customer profitability
– Job order costing – Process costing
• Many companies continue to use these two systems
Cost Management Systems
• All cost systems work in essentially the same way:
Bidding Using Job Order Costing
• Firms are sometimes required to bid on jobs before customers decide to place an order with them
• Costs need to be estimated for each job in order to prepare a bid
– Expense categories are developed and then expenses are mapped to service departments, production centers, or activities
– Expenses are then attached to cost objects
Direct and Indirect Costs
• Direct costs can be easily traced to a cost object
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Copyright © 2011 Pearson Education, Inc. publishing as Prentice Hall 10 - 1
Introduction to Management Accounting
The process by which decision making is concentrated within a particular location or group is called centralization.
Copyright © 2011 Pearson Education, Inc. publishing as Prentice Hall 10 - 5
10 - 3
Chapter 10 Learning Objectives
5. Compare the advantages and disadvantages of various bases for measuring the invested capital used by organization segments. 6. Define transfer prices and identify their purpose.
Copyright © 2011 Pearson Education, Inc. publishing as Prentice Hall
10 - 8
Middle Ground
Many companies find that decentralization works best in part of the company, while centralization works better in other parts.
Copyright © 2011 Pearson Education, Inc. publishing as Prentice Hall 10 - 6
Costs and Benefits
Costs of decentralization: Managers may make decisions that are not in the organization’s best interests. Managers also tend to duplicate services that might be less expensive if centralized. Costs of accumulating and processing information frequently rise.
Copyright © 2011 Pearson Education, Inc. publishing as Prentice Hall
10 - 14
Motivation, Performance, and Rewards
Incentives. . .
Performance-based rewards that enhance managerial effort toward organizational goals. Motivational Criteria
For example, a plant may seem to be a “natural” cost center because the plant manager has no influence over decisions concerning the marketing of its products.
Chapter 10
Management Control in Decentralized Organizations
Copyright © 2011 Pearson Education, Inc. publishing as Prentice Hall
10 - 2
Chapter 10 Learning Objectives
9. Explain how controllability and management by objectives (MBO) aid the implementation of management control systems.
Copyright © 2011 Pearson Education, Inc. publishing as Prentice Hall 10 - 4
Introduction to Management Accounting
FIFTEENTH EDITION
Charles T. Horngren, Stanford University Gary L. Sundem, University of Washington – Seattle William O. Stratton, Dixie State College of Utah David Burgstahler, University of Washington – Seattle
Learning Objective 1
Decentralization
The delegation of freedom to make decisions is called decentralization.
The process by which decision making is concentrated within a particular location or group is called centralization.
Copyright © 2011 Pearson Education, Inc. publishing as Prentice Hall 10 - 7
Costs and Benefits
Managers in decentralized units may waste time negotiating with other units about goods or services one unit provides to the other.
1
Responsibilities
2
Autonomy
10 - 11
Copyright © 2011 Pearson Education, Inc. publishing as Prentice Hall
Responsibility Centers and Decentralization
Profit centers
Copyright © 2011 Pearson Education, Inc. publishing as Prentice Hall 10 - 13
Learivation, Performance, and Rewards
Criteria and Choices when Designing a Management Control System
10 - 9
Segment Autonomy
If management has decided in favor of heavy decentralization, segment autonomy, the delegation of decisionmaking power to managers of segments of an organization, is also crucial.
Decentralization
These are entirely separate concepts and one can exist without the other.
Copyright © 2011 Pearson Education, Inc. publishing as Prentice Hall
Costs and Benefits
Benefits of decentralization:
Lower-level managers have the best information concerning local conditions. It promotes management skills which, in turn, helps ensure leadership continuity. Managers enjoy higher status from being independent and thus are better motivated.
10 - 12
Responsibility Centers and Decentralization
The management control system should be designed to achieve the best possible alignment between local manager decisions and the actions central management seeks.
Decentralization is most successful when an organization’s segments are relatively independent of one another.
Copyright © 2011 Pearson Education, Inc. publishing as Prentice Hall
7. State the general rule for transfer pricing and use it to assess transfer prices based on total costs, variable costs, and market prices. 8. Identify the factors affecting multinational transfer prices.