管理会计课件 英文

$ 600 2,800 400 200 $ 400 180 20 1,400 3,600 300 100
$ 4,000
$ 6,000 $10,000
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5 - 12
Absorption Approach
Sales (in thousands of dollars) Less: Manufacturing costs of good sold Direct Materials Direct Labor Indirect Manufacturing (Schedule 1 plus 2) Gross Margin or Gross Profit Selling expenses (Schedule 3) Administrative expenses (Schedule 4) Total selling and administrative expenses Operating income $40,000 $ 14,000 6,000 10,000 $ 6,000 2,000
Copyright © 2011 Pearson Education, Inc. publishing as Prentice Hall
$2,000
$4,000
$6,000
$160 40
$200
200 400 200 80 200 720
1,800
$ 2,000
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Contribution Approach
Decision making is choosing among several courses of action.
Relevant information is the predicted future costs and revenues that differ among the alternatives.
Cordell Company makes and sells 1,000,000 seat covers. Total manufacturing cost is $30,000,000, or $30 per unit.
Direct Material Costs are $14,000,000 Direct-labor costs are $6,000,000
Schedule 3: Selling Expenses (in thousands of dollars) Variable Sales Commission $1,400 Shipping Expenses for products sold 600 Fixed Advertising $1,400 Sales salaries 2,000 Other 600 Total Selling Expenses Schedule 4: Administrative Expenses Variable Some clerical wages Computer time rented Fixed Office supplies Other salaries Depreciation on office facilities Public accounting fees Legal fees Other Total indirect manufacturing costs
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Absorption Approach
Schedule 1: Variable Costs (in thousands of dollars) Supplies (lubricants, expendable tools, coolants, sandpaper) Materials-handling labor (forklift operators) Repairs on manufacturing equipment Power for factory Schedule 2: Fixed Costs Managers’ salaries in factory Factory employee training Factory picnic and holiday party Factory supervisory salaries Depreciation, plant, and equipment Property taxes on plant Insurance on plant Total indirect manufacturing costs
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5-5
The Concept of Relevance
Accountants should use two criteria to determine whether information is relevant: 1. Information must be an expected revenue or cost and... 2. it must have an element of difference among the alternatives.
6. Identify the factors that influence pricing decisions in practice. 7. Compute a sales price by various approaches, and compare the advantages and disadvantages of these approaches. 8. Use target costing to decide whether to add a new product.
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
Jeff Schatzberg, University of Arizona
Copyright © 2011 Pearson Education, Inc. publishing as Prentice Hall 5-1
Introduction to Management Accounting
Chapter 5
When you have finished studying this chapter, you
should be able to: 1. Discriminate between relevant and irrelevant information for making decisions.
2. Apply the decision process to make business decisions. 3. Construct absorption and contribution-margin income statements, and identify their relevance for decision making. 4. Decide to accept or reject a special order using the contribution-margin technique.
Relevant Information for Decision Making with a Focus on Pricing Decisions
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5-2
Chapter 5 Learning Objectives
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5-9
Accuracy and Relevance
The degree to which information is relevant or precise often depends on the degree to which it is:
Copyright © 2011 Pearson Education, Inc. publishing as Prentice Hall
5-3
Chapter 5 Learning Objectives
5. Explain why pricing decisions depend on the characteristics of the market.
(1)
Historical Other (A) (B) information information Predictions as inputs to decision model
(2)
Prediction method
(3)
Decision model
Decisions by managers with the aid of the decision model
Байду номын сангаас
(4)
Implementation and evaluation Feedback
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Accuracy and Relevance
In the best of all possible worlds, information used for decision making would be perfectly relevant and accurate.
A decision model may also be simple.
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Learning Objective 2
Decision Process and Role of Information
5-4
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Learning Objective 1
The Concept of Relevance
Relevant information depends on the decision being made.
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Decision Model
A decision model is any method used for making a choice, sometimes requiring elaborate quantitative procedures.
Qualitative (Subjective)
Quantitative (Financial)
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5 - 10
Learning Objective 3
Relevance of Alternate Income Statements