管理会计课件 英文

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Middle Ground
Many companies find that decentralization works best in part of the company, while centralization works better in other parts.
Decentralization
These are entirely separate concepts and one can exist without the other.
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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.
1
Responsibilities
2
Autonomy
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Responsibility Centers and Decentralization
Profit centers
4. Compute ROI, economic profit, and economic value added (EVA) and contrast them as criteria for judging the performance of organization segments.
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The process by which decision making is concentrated within a particular location or group is called centralization.
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Learning Objective 3
Motivation, Performance, and Rewards
Criteria and Choices when Designing a Management Control System
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.
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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.
Motivational criteria Choice of Responsibility Centers and Incentives
Goal Congruence
Managerial Effort
Actions
Performance Measures
Rewards
Feedback Feedback
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
1. Define decentralization and identify its expected benefits and costs. 2. Distinguish between responsibility centers and decentralization. 3. Explain how the linking of rewards to responsibilitycenter performance metrics affects incentives and risk.
Chapter 10
Management Control in Decentralized Organizations
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Chapter 10 Learning Objectives
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.
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10 - 10
Learning Objective 2
Responsibility Centers and Decentralization
Design of a management control system should consider two separate dimensions of control:
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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.
Jeff Schatzberg, University of Arizona
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Introduction to Management Accounting
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
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.
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Costs and Benefits
Managers in decentralized units may waste time negotiating with other units about goods or services one unit provides to the other.
Decentralization is most successful when an organization’s segments are relatively independent of one another.
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9. Explain how controllability and management by objectives (MBO) aid the implementation of management control systems.
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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.
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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.