成本与管理会计亨格瑞第13版英文版CA02
亨格瑞 成本与管理会计
亨格瑞成本与管理会计
亨格瑞（Hengrui）是一家知名的成本与管理会计公司。
他们专注于提供成本管理、绩效管理和策略管理等方面的解决方案和咨询服务。
成本管理是指通过对企业资源和活动的成本进行测算、分析和控制，来提高企业效益和降低成本的管理方法。
亨格瑞通过帮助企业建立
成本计划和预算、制定成本控制策略、优化成本结构等手段，帮助
企业降低成本、提高利润。
绩效管理是指通过设定绩效目标、制定绩效评价体系、实施绩效测
算和分析，来提高企业绩效和激励员工的管理方法。
亨格瑞通过设
计和实施绩效管理制度、开展绩效评估和考核、提供培训和改进方
案等手段，帮助企业优化绩效，实现战略目标。
策略管理是指通过对企业内外环境的分析和评估，制定和执行战略
计划，来提高企业竞争力和市场地位的管理方法。
亨格瑞通过帮助
企业制定战略目标、开展战略规划和执行、提供战略改善建议等手段，帮助企业提升竞争力，实现可持续发展。
亨格瑞拥有一支专业的团队，拥有丰富的成本与管理会计经验，能
够根据企业的实际情况，提供量身定制的解决方案，帮助企业提高
运营效率和盈利能力。
《成本与管理会计》习题及答案 costacctg13_SolPPT_ch20
The purchasing officer of the Cloth Center has collected the following information:
Exercise 20-18
EOQ for a retailer The Cloth Center sells fabrics to a wide range of industrial and consumer users. One of the products it carries is denim cloth, used in the manufacture of jeans and carrying bags. The supplier for the denim cloth pays all incoming freight. No incoming inspection of the denim is necessary because the supplier has a track record of delivering high-quality merchandise. The purchasing lead time is 2 weeks. The Cloth Center is open 250 days a year (50 weeks for 5 days a week).
Exercise 20-32
Supply chain effects on total relevant inventory cost Cow Spot Computer Co. outsources the production of motherboards for its computers. It has narrowed down its choice of suppliers to two companies: Maji and Induk. Maji is an older company with a good reputation, while Induk is a newer company with cheaper prices. Given the difference in reputation, 5% of the motherboards will be inspected if they are purchased from Maji, but 25% of the motherboards will be inspected if they are purchased from Induk.
成本与管理会计-亨格瑞-第13版-英文版-CA04
Batch-production operations
Costs cannot be directly traced to each unit of product.
Used for production of small, identical, low cost items.
The indirect costs of a cost object are costs that cannot be traced to the cost object in a cost-effective manner and are allocated to the cost object.
Financial Accounting
Product costs are used to value
inventory and to compute cost of
goods sold.
2019/10/16
Managerial Accounting and Cost Management
Product costs are used for planning, control, directing, and management decision
A job-costing system, or a job-order system, is used by a company that makes a distinct product or service called a job.
The product or service is often a single unit. The job is frequently the cost object. Costs are accumulated separately for each job or service.
《成本与管理会计》习题及答案 costacctg13_SolPPT_ch10
Contract 1: y = $50 Contract 2: y = $30 + $0.20X Contract 3: y = $1X X is the number of miles traveled in the day.
2. Express each contract as a linear cost function of the form y= a+bX.
Identifying variable-, fixed-, and mixed-cost functions The Pacific Corporation operates car rental agencies at more than 20 airports. Customers can choose from one of three contracts for car rentals of one day or less: Contract 1: $50 for the day Contract 2: $30 for the day plus $0.20 per mile traveled Contract 3: $1 per mile traveled
3. City water bill computed as follows:
First 1,000,000 gallons or less $1,000 flat fee Next 10,000 gallons $0.003 per gallon used Next 10,000 gallons $0.006 per gallon used Next 10,000 gallons $0.009 per gallon used and so on and so on The gallons of water used vary proportionately with the quantity of production output.
《成本与管理会计》教师手册 costacctg13_im_02
An Introduction To Cost TermsAnd PurposesTRANSITION NOTESThis chapter has been rewritten to place more emphasis on the role of managerial decisions.Exhibits have been changed so the students can more easily follow the concepts. This chapter continues building on the framework begun in Chapter 1, emphasizing (1) calculating the cost of products or other cost objects, (2) obtaining information for planning and control as well as performance evaluation, and (3) identifying relevant information for decision making. It introduces concepts essential to topics covered in later chapters.PROBLEM MATERIALCORRELATION CHART13th Edition 12thEdition13thEdition12thEdition16 16 29 2817 New 30 2918 18 31 3019 19 32 3120 20 33 3221 Revised 34 3322 22 35 3423 New 36 New24 New 37 3625 Revised 38 3726 Revised 39 New27 New 40 3928 27I. LEARNING OBJECTIVES1.Define and illustrate a cost object2.Distinguish between direct costs and indirect costs3.Explain variable costs and fixed costs4.Interpret unit costs cautiously5.Distinguish among manufacturing companies, merchandising companies, andservice-sector companies6.Describe the three categories of inventories commonly found in manufacturingcompanies27.Distinguish inventoriable costs from period costs8.Explain why product costs are computed in different ways for different purposes9.Describe a framework for cost accounting and cost managementII. CHAPTER SYNOPSISChapter 2 defines and explains important cost accounting terms and concepts that will be discussed in the following chapters. Understanding the concepts and terms discussed inthis chapter is a prerequisite to successfully completing the remaining chapters of the text.One guiding principle is that the term cost is a relative term, dependent both on the “costobject” chosen and the purpose for which cost is being calculated and reported.Costs are a critical element in most business decisions. Students also need to recognizethat companies pay particular attention to costs because every dollar in cost reduction isone more dollar of operating income, whereas one more dollar of sales does notnecessarily result in the same impact due to the additional costs that may be incurred ingenerating those sales.“Cost” is often actually “estimated cost” due to difficulties involved in cost tracing andallocation, relevant range issues, which cost method is used, and the cost-benefitapproach to measuring costs. Although there are certain standard costing and reportingmethods followed by all, companies calculate and report the same types of datadifferently depending on their industry and sector. Companies commonly operate in themerchandising, manufacturing, and service sectors.III. POINTS OF EMPHASIS1.Although terminology can be boring, it is important that the students grasp andunderstand the terms introduced in this chapter. They will have some familiaritywith some of the terms; however, remind them that these words may havemeanings that are different in a cost accounting context.2.The distinction between inventoriable (or product) cost and period cost is animportant one that students may have some trouble grasping, as they areaccustomed to treating items such as wages, rent, utilities, and the like asexpenses of the period. Likewise, the term conversion cost is one that should bemastered early on.IV. CHAPTER OUTLINETEACHING POINT. The terminology in this chapter is importantfor the student to gain an understanding early in the course. Incovering the chapter, it is very beneficial to repeatedly askquestions such as: (1) What is the cost object in the situation? (2)What costs can be traced? and (3) Which costs are allocated?1Define and illustrate a cost object. . . examples of cost objects are products,services, activities, processes, and customers1.1Cost is a resource sacrificed or forgone to achieve a specific objective.1.2Actual cost is the historical amount, or cost incurred, as distinguished frombudgeted cost, which is the planned (or future) amount of cost.1.3Cost object is the purpose for which costs are being measured. Stated anotherway, the cost object is anything for which a measurement of costs is desired. For example, this can be a product, an assembly line, a product line, or a department.TEACHING POINT. Discuss with the students the concept ofcost object. Use different examples of cost objects. Help themrelate the concept to their own lives. The cost of taking a tripduring spring break, the cost of a date, the cost of a collegeeducation, and the cost of a single class—all make goodtalking points.(Exhibit 2-1 illustrates examples of cost objects at BMW.)1.4Cost Accumulation describes the process of accumulating costs in someorganized manner through the accounting system. Following accumulation, costs are assigned to the chosen cost object.1.5The process of cost assignment involves tracing and allocating costs,depending on the type of cost involved.Refer to Quiz Question 12Distinguish between direct costs and indirect costs. . . costs that are traced directly to the cost objectand indirect costs. . . costs that are allocated to the cost object2.1 Direct costs of a cost object are costs that are related to the cost object and canbe traced to it in an economically feasible manner. Many costs may be able to betraced to the cost object, but it is not always practical to do so from a cost-benefitperspective.2.2 Direct cost categories include direct materials and direct manufacturing labor.Direct materials are materials that go into the production of the product. Directlabor is the wages paid to workers who spend time working on the product.2.3 Indirect costs of a cost object are related to the cost object but cannot be tracedin an economically feasible manner. These costs are frequently referred to asfactory overhead, manufacturing overhead, or some similar term. These costsinclude supervisor salaries, supplies, or other costs incurred in the factory that arenot direct materials or direct labor.TEACHING POINT. Make the observation that the same costmay be direct or indirect depending on the cost object. Usesome illustrations. For example, a line supervisor in a factorycould be a direct cost if the cost object were the particularassembly line, but would be indirect if the finished product isthe cost object.2.4 There are several factors that affect the classification of costs as direct or indirect.Three of these factors include:•Materiality of the cost. The smaller the amount of the cost, the lesslikely that it is economically feasible to trace that cost to a particular costobject.•Ease of gathering the information. For example bar-code technologyhas made it possible to trace just about any material used in themanufacturing process.•Design of operations. A cost used exclusively for a specific cost objectcan be readily traced.(Exhibit 2-2 illustrates the assignment of direct and indirectcosts at BMW.)TEACHING POINT. Use an object in the classroom, such as astool or chair. Place it on a desk or somewhere the students caneasily see it. Ask: “W hat are the materials used in manufacturingthe object?” Once a list of materials is compiled, then have thestudents determine which are direct material costs and whichare indirect costs.Refer to Quiz Question 2 Exercise 2-17only ID as Direct or IndirectExplain variable costs and fixed costs. . . the two basic ways in which costs behave3.1 In order to adequately predict costs, their behavior must be understood. From abehavioral view, costs are classified as fixed or variable.3.2 A variable cost changes in proportion with changes in the activity level. Forexample, if the number of units produced doubles, direct materials (a variablecost) would double in total. Note, however, that the variable cost per unit staysthe same.3.3 Fixed costs do not change due to changes in the activity level. If units produceddoubles, fixed costs remain the same in total. However, when expressed on a per-unit basis, fixed costs would decline with an increase in activity.(Exhibit 2-3 displays the cost behavior of variable and fixedcosts in total.)3.4 Costs are not inherently fixed or variable; it depends on the defined cost object.They may be variable with respect to level of activity and fixed for another.3.5 A cost driver is what causes a cost to be incurred. Stated another way there is acause-and-effect relationship between the level of activity of the cost driver andthe cost incurred.TEACHING POINT. Use several examples that will help thestudents grasp this concept. For example, their cost ofgasoline is determined largely by the number of miles driven.This can also be used to illustrate that most costs, in realityhave multiple drivers. Gas cost is also affected by type ofdriving, the horsepower of the engine, and other factors.3.6 Relevant range is the range of activity within which costs behave as predicted.Outside this level of activity, costs behave differently. This is not a concept thatcan be determined from a textbook; observation of the actual costs must be donein order to determine this range.(Exhibit 2-4 illustrates the relevant range of fixed costs atThomas Transport Company.)3.7 In dealing with costs, it is important to distinguish between behaviors of costswhen expressed as unit costs and when dealing with total costs. Generally,decision makers should think in terms of total cost. However, in many decisionanalysis situations, calculating unit costs is essential.Refer to Quiz Question 3 Exercises 2-17 (fixed and variable) and 2-23Interpret unit costs cautiously. . . for many decisions, managers should use totalcosts, not unit costs4.1 Unit costs (also called average costs) are normally used in making decisions suchas product mix and pricing. However, managers should usually think in terms oftotal costs for most decisions.4.2 Fixed costs, when expressed on a unit basis can be misleading. For example, iffixed costs are $25,000 and you manufacture 5.000 units, fixed costs are $5 perunit. When production increases to 6,250 units, total fixed costs remain at$25,000, but the unit cost declines to $4. Avoid using the higher unit cost whenproduction level changes.Refer to Quiz Question 4 Exercise 2-275Distinguish among manufacturing companies,merchandising companies, and service-sectorcompanies. . . different types of companies face differentaccounting issues5.1 Manufacturing-sector companies purchase materials and components andconvert them into finished products.5.2 Merchandising-sector companies purchase and sell tangible products withoutchanging their basis form. These companies are known as retailers.5.3 Service-sector companies provide services (intangibles). However, there isfrequently a tangible aspect to the service.TEACHING POINT. Have the students name companies thatare representative of each sector. Likely, they will correctlyidentify the proper sector for each company. Point out,however, that a service company may have a tangible aspect,such as the tax return as the end product of a tax preparationservice. Conversely, a merchandising company mayemphasize the intangibles. As the saying goes, “sell the sizzle,not the steak.”Refer to Quiz Question 56Describe the three categories of inventoriescommonly found in manufacturing companies. . . the categories are direct materials, work inprocess, and finished goods6.1 The accounting system of a manufacturing company is more complex than for amerchandising or service company. The main reason for this complexity is in theinventories held by a manufacturer. These companies will have three types ofinventory.•Direct Materials Inventory, or simply Materials Inventory, consists of materials being held by the company, ready to begin the conversionprocess into a finished product.•Work-in-Process Inventory represents product partially worked on but not yet completed. WIP is a representation of what is on the factory floor.•Finished Goods Inventory is product that has been completed and has not yet been sold.6.2 Merchandising companies purchase products in their completed form and do notmake changes in their basic form. An inventory account for a merchandisingcompany is called Merchandise Inventory, or simply Inventory.6.3 The Work-in-Process account will have three debits, representing the three typesof manufacturing costs.•Direct material costs are the costs of materials that become part of the cost object and can be traced to the cost object in an economicallyfeasible manner.•Direct manufacturing labor costs include compensation ofmanufacturing labor that can be traced to the cost object in aneconomically feasible manner. This includes labor of workers who workdirectly on the product.•Indirect manufacturing costs are all manufacturing costs that are not direct materials or direct labor. These costs are allocated rather thantraced. Other terms for this category include manufacturing overhead orfactory overhead costs.Refer to Quiz Question 67Differentiate inventoriable costs. . . assets when incurred, then cost of goods soldfrom period costs. . . expenses of the period when incurred7.1 Inventoriable costs are all costs of a product that are considered assets on thebalance sheet. These costs are direct materials, direct labor, and factory overhead.They become a part of the cost of the product and are assets until sold, when they become cost of goods sold. These are also known as product costs.7.2 Period costs are all costs on the income statement other than cost of goods sold.Period costs are treated as expenses of the period in which they are incurred.7.3 Prime cost is a term used to describe all direct costs or direct materials plusdirect labor.7.4 Conversion cost is direct materials plus factory overhead. It is the cost ofconverting the materials into a finished product.TEACHING POINT. Many companies with highly automatedmanufacturing operations have little or no direct labor. Thesecompanies often only use two categories of manufacturingcosts—direct materials and conversion cost.7.5 Costs can be measured in different ways. The management accountant shoulddefine and understand the ways costs are measured in a particular company orsituation.TEACHING POINT. Labor costs can include only the wagepaid to the workers or it can be broadened to include the costof that labor to the employer—the wage rate plus the cost ofbenefits the employee receives. Overtime premium can betreated as direct labor or as overhead.(Exhibit 2-6 illustrates examples of period costs in a bank.)(Exhibit 2-7 shows the flow of costs through the three differenttypes of manufacturing inventory.)(Exhibit 2-8 uses a sample Cost of Goods Manufacturedschedule and a sample Income Statement to illustrate thecalculation and reporting of Cost of Goods Sold.)7.6 Two issues in cost measurement that require special attention are idle time andovertime premium. Idle time is wage paid for unproductive time caused by lackof orders, machine breakdowns, or other reasons. Overtime premium is the wagerate paid to workers in excess of their regular straight-time wage rate. Both ofthese are considered as overhead rather than direct labor costs.Refer to Quiz Questions 7 and 8 Assign Exercises 2-26 and 2-288Explain why product costs are computed indifferent ways for different purposes. . . examples are pricing and product-mixdecisions, government contracts, and financialstatements8.1 Product cost is a term with an ambiguous meaning because there are differentdefinitions of product cost depending on the purpose for measuring that cost.8.2 Pricing and product decisions require an emphasis on the total profitability ofdifferent products and would assign costs incurred in all business functions to theproduct.8.3 Contracting with government agenc ies is frequently done on the “product cost”plus a specified mark up. This is known as cost plus pricing. Governmentagencies frequently have detailed specifications about what costs can be includedin the cost base.8.4 Reporting product cost for financial statement purposes requires adherence toGAAP guidelines for costing.(Exhibit 2-11 illustrates how product costs can vary dependingon the purpose for which product cost is being calculated.)(Exhibit 2-12 lists alternative classifications of costs.)Refer to Quiz Question 99Describe a framework for cost accounting and costmanagement. . . three features that help managers makedecisions9.1 This chapter deals with a number of cost terms and purposes. These concepts canbe expressed in three features of cost accounting that have a wide range of usesin business applications.•Calculating the cost of products, services, and other cost objects.Managers use this information in a variety of ways to formulate strategyand make various decisions.•Obtaining information for planning and control and forperformance evaluation. Budgeting is the most commonly used tool forplanning and control and forces managers to:o Look aheado Translate strategy into planso Coordinate and communicate within the organizationo Provide a benchmark for evaluating performance•Analyzing the relevant information for making decisions. Managers must understand which revenues to consider and which to ignore in thedecision-making process. Management accounting can assist managers indetermining which costs are relevant.Refer to Quiz Question 10V. OTHER RESOURCESPlease visit the textbook companion website at . To download these and other resources, visit the Instructor’s Resource Center or access them on the Instructor’s Resource DVD (IR-DVD).The following exhibits were mentioned in this chapter of the Instructor’s Manual, and havebeen included in the PowerPoint Lecture presentation created specifically for this chapter.You may use the PowerPoint Lecture presentations “as is”, or modify them to suit yourindividual needs.Exhibit 2-1 illustrates examples of cost objects at BMW.Exhibit 2-2 illustrates the assignment of direct and indirect costs at BMW.Exhibit 2-3 displays the cost behavior of variable and fixed costs in total.Exhibit 2-4 illustrates the relevant range of fixed costs at Thomas Transport CompanyExhibit 2-6 illustrates examples of period costs in a bank.Exhibit 2-7 shows the flow of costs through the three different types of manufacturinginventory.Exhibit 2-8 uses a sample Cost of Goods Manufactured schedule and a sample IncomeStatement to illustrate the calculation and reporting of Cost of Goods Sold.Exhibit 2-11 illustrates how product costs can vary depending on the purpose for whichproduct cost is being calculated.Exhibit 2-12 lists alternative classifications of costs.Download pdf images of textbook illustrations and exhibits from the Image Library oraccess them via your IR-DVD.Solutions to Select End-of-Chapter Problems mentioned in this chapter, which have been fully worked out in PowerPoint, are available for download and included on the IR-DVD.CHAPTER 2 QUIZ1.Tanner Co. management desires cost information regarding their Rawhide brand. TheRawhide brand is a(n)a.cost object.b.cost driver.c.cost assignment.d.actual cost.2.The cost of replacement light bulbs on campus would be a direct cost to a college butwould need to be allocated as an indirect cost toa.departments.b.buildings.c.schools.d.individual student instruction.3.What is the total fixed cost of the shipping department of EZ-Mail Clothing Co. if it hasthe following information for 2002?Salaries $800,000 75% of employees on guaranteed contractsPackaging $400,000 depending on size of item(s) shippedPostage $500,000 depending on weight of item(s) shippedRent of warehouse space $250,000 annual leasea. $850,000b. $900,000c. $1,050,000d. $1,950,0004.Morton Graphics successfully bid on a job printing standard notebook covers during theyear using last year’s price of $0.27 per cover. This amount was calculated from prioryear costs, noting that no changes in any costs had occurred from the past year to thecurrent year. At the end of the year, the company manager was shocked to discover that the company had suffered a loss. “How could this be?” she exclaimed. “We had noincreases in cost and our price was the same as last year. Last year we had a healthyincome.” What could explain the company’s loss in income this current year?a.Their costs were all variable costs and the amount produced and sold increased.b.Their costs were mostly fixed costs and the amount produced this year was lessthan last year.c.They used a different cost object this year than the previous year.d.Their costs last year were actual costs but they used budgeted costs to make theirbids.5.Which type of company converts materials into finished products?a.Not-for-profitb.Servicec.Merchandisingd.Manufacturing6.The three categories of inventories commonly found in many manufacturing companiesare:a.Direct materials, direct labor, and indirect manufacturing costs.b.Purchased goods, period costs, and cost of goods sold.c.Direct materials, work in process, and finished goods.d.LIFO, FIFO, and weighted average.7.Inventoriable costs area.only purchased goods for resale.b. a category of costs used only for manufacturing companies.c.recorded as expenses when incurred and later reclassified as assets.d.recorded as assets when incurred.8.Period costs area.all costs in the income statement other than cost of goods sold.b.defined as manufacturing costs incurred this period on the schedule of cost ofgoods manufactured.c.always recorded as assets when first incurred.d.those costs that benefit future periods.9.The cost of a product can be measured as any of the following except as costa.gathered from all areas of the value chain.b.identified as period cost.c.designated as manufacturing cost only.d.explicitly defined by contract.10.The primary focus of cost management is toa.help managers make different decisions.b.calculate product costs.c.aid managers in budgeting.d.distinguish between relevant and irrelevant information.CHAPTER 2 QUIZ SOLUTIONS1. a2. d3. a4. b5. c6. c7. d8. a9. b10. aQuiz Question Calculations3. Fixed costs = (800,000) 75% + 250,000 = $850,000。
成本与管理会计亨格瑞第13版英文版CA
The development of management accounting emerged in the 1920s, when the focus shifted from mere cost measurement to cost analysis and control, emphasizing the role of accounting in decision-making and management control.
It involves the identification, measurement, and allocation of costs, as well as the preparation of cost reports and other management information to assist management in making decisions about product pricing, production, and resource allocation.
Direct and indirect costs
Activity Identification
The first step in the activity-based costing method involves identifying the various activities that take place within the organization.
Cost allocation and collection
Cost Allocation
Allocating costs to specific departments, projects, or products is essential for accurate financial reporting and decision-making.
《成本与管理会计》习题及答案 costacctg13_SolPPT_ch02
Exercise 2-17
Direct, indirect, fixed and variable costs Ceramica Company manufactures three kinds of hand painted ceramic figurines in a two-step process. The first step is automated; in the Baking Department a machine presses the clay figurines into molds and bakes them. In the Painting Department the baked figurines are carefully removed from their molds and hand painted. After they dry, the figurines are packed and shipped to customers. Ceramica’s two departments, Baking and Painting, are in a single factory building. Packaging takes place in the Painting Department.
成本与管理会计-亨格瑞-第13版-英文版-CA07共75页文档
2020/6/8
10
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
TOTAL VARIABLE COST
VARIABLE COST PER JACKET
$60 16 12
$88
BUDGETED FIXED COSTS FOR PRODUCTION(0-12 000UNITS) BUGETED SELLING PRICE BUDGETED PRODUCTION AND SALES ACTUAL PRODUCTION AND SALES
Purpose of variance
➢ Management by exception ➢ Performance evaluation ➢ Motivate managers ➢ Prompt strategy change
2020/6/8
2
Basic Concepts
Management by Exception – the practice of focusing attention on areas not operating as expected (budgeted)
2020/6/8
$276 000 $120/JACKET 12 000JACKETS 10 000JACKETS
6
2020/6/8
7
Static Budget
es and sells jackets.
成本与管理会计-亨格瑞-第13版-英文版-CA08_图文_图文
15
Variable overhead spending variance
=($29/machine hour－$30 /machine hour) ×4 500 machine-hours =(-1machine hour) ×4 500 machine-hours =$4 500F
=1 728 000/57 600=30/hour
Budgeted variable overhead cost rate per output unit
5
=0.4hour/unit×30=12/jacket
Variable overhead cost variances（P208 ）
6
Flexible-budget analysis
The variable overhead efficiency variance measures the efficiency with which the costallocation base is used.
11
Variable Overhead Variances
Actual Variable Overhead Incurred
Step 3:
Identify the variable overhead costs associated with each costallocation base.
Step 4:
Compute the rate per unit of each cost-allocation base used to allocate variable overhead costs to output produced.
成本与管理会计-亨格瑞-第13版-英文版-CA08
Flexible Budget for Variable Overhead at Actual Hours
AH × SVR
Flexible Budget for Variable Overhead at
Standard Hours
SH × SVR
Spending Variance
Efficiency Variance
Workers were less skilled than expected in using machines?
Webb spend more on variable overhead costs , such as maintenance?
8
2019/10/7
Variable Overhead Variances
=$15 000U
14
2019/10/7
4500 HOURS VS 4000 HOURS
Possible causes for exceeding budget
Workers were less skilled than expected in using machines
Production scheduler inefficiently scheduled jobs ,resulting in more machinehours used than budgeted
overhead cost
Efficiency
cost-alocation base alocation based alowed
per unit of
Variance
used for actual output for actual output
《成本与管理会计》教师手册 costacctg13_im_06
Master Budget andResponsibility AccountingTRANSITION NOTESMuch 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 thebudget 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.PROBLEM MATERIALCORRELATION CHART13th Edition 12thEdition13thEdition12thEdition161629 New17 Revised17 30 3018 Revised18 31 3119 Revised19 32 32202033 New21 New34 New22 Revised22 35 34232336 35242437 37252538 New262639 New272740 New2828I. LEARNING OBJECTIVES1.Describe the master budget and explain its benefits2.Describe the advantages of budgets3.Prepare the operating budget and its supporting schedulese computer-based financial planning models in sensitivity analysis5.Explain kaizen budgeting and how it is used for cost management6.Describe responsibility centers and responsibility accounting7.Explain how controllability relates to responsibility accounting8.Recognize the human aspects of budgeting6II. CHAPTER SYNOPSISThis chapter introduces the topic of budgets. Budgets are a primary financial planningtool used by businesses and other organizations. The chapter explains how businesses use and prepare budgets as part of the management process. The concept of responsibilitycenters and responsibility accounting is also discussed and are related to the concept ofcontrollability. In addition, the human factor in budgeting is covered. The cash budget is presented in the Appendix.III. POINTS OF EMPHASIS1.Students need to understand the importance of budgeting, even if the budgettargets are not achieved. Emphasize the concept that a budget is the financialexpression of the goals for the upcoming period. An effective budget requires awell-though-out strategy.2.Observe that budgets are more than just a planning tool, but help achievecoordination and communication, are useful as a framework for evaluatingperformance, and can be used to motivate employees.3.Make sure the students understand the meaning of such budgetary tools asactivity-based budgeting, sensitivity analysis, and kaizen budgeting.4.In covering responsibility accounting, be aware that students often struggle withthe distinction between a profit center and an investment center. Make sure theyunderstand when each is used, and the differences in evaluation for each type.Emphasize the concept of controllability.5.As time allows cover the cash budget. This is an important budget and it is onethe students can relate to in their own lives.IV. CHAPTER OUTLINE1Describe the master budget. . . The master budget is the initial budgetprepared before the start of a periodand explain its benefits. . . benefits include planning, coordination, andcontrol1.1 A budget is the quantitative expression of a management’s plan for the future. Italso is an aid to coordinating actions that need to be taken to implement the plan.TEACHING POINT. A quantitative expression of management’splan for the future can best be seen in governmentalbudgeting. When the governor of a state, for example,presents his budget to the legislature, it includes what thatgovernor wants to emphasize during his term. If he wants tobe known as an education governor, there will be a largeappropriation for education.1.2Effective budgeting integrates the company’s strategy into the budget process.Strategy specifies how an organization matches its own capabilities with theopportunities in the marketplace to accomplish its objectives.1.3The path to effective strategies include asking questions such as:•What are our objectives?•How do we create value for the customer while distinguishing ourselves from our competitors?•Are the markets for our products local, regional, national, or global?What are our market trends? How are we affected by the economy, ourindustry, and our competitors?•What organizational and financial structures serve us best?•What are the risks and opportunities of alternative strategies, and what are our contingency plans if our preferred plan fails?1.4Well-managed companies usually follow an annual budget cycle including thefollowing steps:•Plan the performance of the company as a whole and of the subunits within the company.•Senior managers communicate to subordinates a set of expectationsagainst which performance will be measured.•Management accountants investigate variations from plans, andcorrective action may be taken.•Managerial accountants and managers take into account market feedback, changed conditions, and their own experiences in making plans for theupcoming period.1.5The master budget expresses management’s operating and financial plans for aspecified period (usually a year). The master budget is actually a series ofbudgets including a set of budgeted financial statements (sometimes called proforma statements).TEACHING POINT. Emphasize the components of the masterbudget, including the order that those components areprepared. For example, it would be fruitless to assign someoneto prepare a production budget until that person knows thesales plans for the upcoming period.(Exhibit 6-1 illustrates the link among strategy, planning, andbudgets.)Refer to Quiz Questions 1 and 2 Questions 6-1 and 6-22Describe the advantages of budgets. . . advantages include coordination,communication, performance evaluation andmanagerial motivation2.1 Budgets are an integral part of management control systems. There are at leastthree advantages of budgeting.•Promote coordination and communication.o Coordination is the meshing and balancing of all aspects ofproduction in a company in the best way for the company tomeet its objectives.o Communication is making sure those goals are understood by allemployees.•Budgets serve as a framework for judging performance and facilitatinglearning. Budgeting helps overcome two limitations of using pastperformance.o Past results often incorporate past mistakes and substandardperformance.o Future conditions can be expected to differ from the past,budgets account for these changed conditions.•Budgets can be used to motivate managers and other employees. Studieshave shown that challenging budgets improve employee performance.2.2 Despite the fact that budgets are advantageous, there are a number of challengesin properly administering budgets.•It is a time consuming process that involves all levels of management.TEACHING POINT. Gone are the days (if they ever existed)when the accountant was sequestered in his office slaving overthe development of a budget, only to emerge once it wascomplete. Budgets today involve employees throughout thecompany. The accountant is a budget coordinator, not abudget preparer—but this image still lives on.•Management at all levels should understand and support the budget. Iftop management support is lacking, the budget effort will be lacklusterand halfhearted.•Budgets should not be administered rigidly. Changing conditions maycall for changes in plans.TEACHING POINT. The misuse of budgets has givenbudgeting a bad name. Budgeting is not a “four letter word,”nor is it a hammer to hold over the employee’s head as anexcuse to deny funding requests. At one company the primaryqualification the VP for finance seemed to have was his abilityto say “No.” One manager of a department was often told tocut her budget, but she never saw her budget or knew what orhow much she was budgeted.2.3 Budgets typically cover a set time period including a full business cycle.Normally an annual budget would be prepared, but broken down into subperiodssuch as a month or quarter.2.4 Some companies utilize rolling budgets or continuous budgeting. This type ofbudget is created by continually adding a month or quarter to the existing budget,so that the company always has a 12-month budget in place.Refer to Quiz Question 33Prepare the operating budget. . . the budgeted income statementand its supporting schedules. . . such as cost of goods sold andnonmanufacturing costsThe process of preparing the budget incorporates the five-step decision process that was introduced in Chapter 1. (If necessary, review these steps with the students).TEACHING POINT. As each budget is covered, it is useful todemonstrate the preparation of each budget. Problem 6-28 isa useful problem for this purpose.(Exhibit 6-2 provides an overview of the budgeting process.)3.1The process of preparing the budget incorporates the five-step decision processthat was introduced in Chapter 1. (If necessary, review these steps with thestudents.) The budgeting process includes both operating budgets and financial budgets.3.2Operating budgets include budgets reflecting the planned operational aspects ofthe business, including revenues, production, manufacturing costs, and otherexpenses for the period. It culminates in a budgeted income statement.3.3 Financial budgets consist of a capital expenditures budget, a cash budget, abudgeted balance sheet, and a budgeted statement of cash flows.3.4 Although details differ among companies, the following basic steps are commonfor developing the operating budget for a manufacturing company.Step 1:The first step budget to be prepared is the revenues budget.Although this budget looks simple, the company should put agreat amount of time into consideration of the projected salesnumbers.TEACHING POINT. Cover the various approaches that can beutilized in arriving at the numbers for the revenues budget.Emphasize the economy, competitors, company plans for newor discontinuing products as relevant factors.Step 2:Based on the numbers included in the revenues budget, thecompany can then prepare the production budget. Included inthis budget are projections about inventory levels. This budget isexpressed only in units, not dollars.Step 3:From the production budget, the company can then move to thedirect materials usage and direct materials purchasesbudgets. These are often prepared as one document. In additionto including projections about inventory levels for directmaterials, management must also make predictions about directmaterial prices.Step 4:The direct manufacturing labor budget is prepared next.Labor standards—the time allowed per unit of output—are usedto calculate direct labor costs. Since labor is not inventoried, theprocess for this budget is somewhat simpler than prior budgets.Step 5:The manufacturing overhead cost budget comes next. Itincludes a budget for each item of manufacturing overhead. Eventhough the budget looks simple, keep in mind that each line itemin this budget is also its own budget. From this budget, managerscan determine a predetermined overhead application rate.•The used of activity-based cost drivers in preparing themanufacturing overhead cost budget gives rise toactivity-based budgeting, or a focus on the activitiesnecessary to produce and sell products and services.Step 6:The next budget to be prepared is the ending inventories budget.This is simply a listing of the budgeted ending inventories inmaterials and finished goods. Units and dollar amounts areincluded. Work-in-process inventory is not budgeted.Step 7:The cost of goods sold budget is then prepared. Most of theinformation for this budget has already been generated. It issimply a matter of pulling the numbers already available into acost of goods sold format for this budget.Step 8:The nonmanufacturing cost budget closely resembles themanufacturing overhead cost budget in form. It includes thebudgeted amount for all nonmanufacturing costs the companyexpects to incur for the period. As with the overhead budget,each line item represents its own budget and follows afixed/variable separation.Step 9:The budgeted, or pro forma,income statement is preparednext. It simply follows the format of an income statement. Aswith the cost of goods sold budget, many of the items for thisbudget have already been generated during the budget process. Refer to Quiz Questions 4 and 5 Exercises 6-16 through 6-19, Problem 6-304Use computer-based financial planning models insensitivity analysis. . . for example, understand the effects of changesin selling prices and direct material pries onbudgeted income4.1 Financial planning models are mathematical representations of the relationshipsamong operating activities, financing activities, and other factors that affect themaster budget.4.2 Computer-based systems, such as Enterprise Resource Planning (ERP) can beused to perform calculations for these planning models.4.3 Sensitivity analysis is a “what if” technique that examines how a result willchange if the original predicted results are not achieved or if an assumptionchanges.TEACHING POINT. To bring financial planning models downto a level that can be grasped more readily by the studentspoint out that an Excel spreadsheet that includes formulas canbe a type of financial planning model. It is useful todemonstrate here how Excel can be used in sensitivity analysisin a simple spreadsheet.(Exhibits 6-4 and 6-9 display sensitivity analysis results.)Refer to Quiz Question 65Explain kaizen budgeting. . . budgeting for continuous improvement inoperationsand how it is used for cost management. . . to reduce costs5.1 Kaizen budgeting is a budgetary process that explicitly incorporates continuousimprovement during the budget period.TEACHING POINT. Students will often question limits ofimprovements and cost reductions. Point out that Kaizen isabout working smarter, not working harder. The idea is to findbetter ways, not just faster ways to produce the product orservice.Refer to Quiz Question 7 Exercises 6-24 and 6-256Describe responsibility centers. . . a part of an organization that a manager isaccountable forand responsibility accounting. . . measurement of plans and actual results that amanager is accountable for6.1 Organization structure is the arrangement of lines of responsibility within theorganization. Examples of organization structure include by business function, by product line, or geographically.6.2 A responsibility center is a part, segment, or subunit of an organization whosemanager is responsible for a specified set of activities.6.3 Responsibility accounting measures the plans, budgets, actions, and results ofeach responsibility center. Four types of responsibility centers are:•Cost center, in which the manager is responsible for costs only. The accounting department would be accounted for as a cost center.•Revenue center, in which the manager is accountable for revenues only.•Profit center, in which the manager is accountable for revenues and costs. For example, the shoe department in a department store may beaccounted for as a profit center.•Investment center, in which the manager is accountable for revenues and costs, but also the investment (or assets) under his control. A singlestore or a division within the company may be accounted for as aninvestment center.TEACHING POINT. Emphasize that a key to successfulresponsibility accounting is to properly identify the costs amanager is responsible for. Any costs over which the managerlacks control should not be a part of his evaluation.6.4 Budgets and responsibility accounting may be combined to provide feedbackabout performance of managers of the different responsibility centers.6.5 These differences between budgeted and actual results are useful in at least threeways:•Early warning, These variances may alert managers to events notimmediately evident, thus allowing them to take early corrective action.•Performance evaluation. The variances are an indication of how well the manager has performed in implementing strategies.•Evaluating strategy.Variance may signal that the strategies beingpursued by management are ineffective and need changing.Refer to Quiz Question 87Explain how controllability relates to responsibilityaccounting. . . managers cannot control all of the costs thatthey are accountable for; responsibility accountingfocuses on obtaining information, not fixing blame7.1 Controllability is the degree of influence that a specific manager has over costs,revenues, or related items for which he or she is responsible.7.2 A controllable cost is any cost that is primarily subject to the influence of a givenresponsibility center manager for a given period.7.3 This controllability can be difficult to pinpoint for two reasons:•Few costs are clearly under the sole influence of one manager.•With a long enough time span, all costs will come under someone’s control.Most performance reports cover a period of one year or less, so this doesnot normally present a problem.TEACHING POINT. Emphasize that someone cannot be heldresponsible for that which they cannot control. I use anillustration in which I hypothesize that a particular studentmade a very poor grade on a test; then I blame anotherstudent for the poor grade. The students see that I cannot holdthe second student responsible for what the first student did onthe test as they had no control over the other student. Point outthat control must be equal to the responsibility given.Refer to Quiz Question 9 Exercise 6-268Recognize the human aspects of budgeting. . . to engage subordinate managers in thebudgeting process8.1 A budget is usually more effective if the lower-level managers have input intothe budget process. Through this process of participatory budgeting, the managerobtains “ownership” in the budget and is more likely to achieve budgetarysuccess.8.2 Managers frequently play games with budgets and build in budgetary slack.This is the practice of underestimating revenues, overestimating costs, oroverestimating time in order to make the budget targets more easily achievable.TEACHING POINT. Ask the students “If I gave you anassignment to report to the class on responsibility accounting,how soon could you have it ready for me?” Then probe theirresponses to bring out the fact that they have overestimatedthe time they really think they need to complete the task. Thisis an example of budgetary slack. Explore the reasons theybuilt slack into their estimates.8.3 In budgeting in multinational companies three adjustments must be made:•Operating results must be translated into a common currency for external financial reporting.• A currency gain or loss must be budgeted and recognized whencurrencies are translated.•The political, legal, and economic environments must be understood.Refer to Quiz Question 10APPENDIX: THE CASH BUDGETA.1 The cash budget is an important component of the budgeting process. Thischapter illustrates the operating budget, which is one part of the master budget.A.2 The financial budget is the other part of the master budget, and includes thecapital expenditures budget, the cash budget, the budgeted balance sheet, and thebudgeted statement of cash flows.A.3 The appendix focuses on the cash budget. It is best illustrated through example.Work through Problem 6-27 to illustrate this concept. If time is limited, use thechapter quiz, questions 11 and 12.Refer to Quiz Questions 11 and 12V. OTHER RESOURCESPlease visit the textbook companion website at . To download these and other resources, visit the Instructor’s Resource Center or access them on the Instructor’s Resource DVD (IR-DVD).The following exhibits were mentioned in this chap ter of the Instructor’s Manual, and have been included in the PowerPoint Lecture presentation created specifically for this chapter. You may use the PowerPoint Lecture presentations “as is”, or modify them to suit your individual needs.Exhibit 6-1 illustrates the link among strategy, planning, and budgets.Exhibit 6-2 provides an overview of the budgeting process.Exhibits 6-4 and 6-9 display sensitivity analysis results.Download pdf images of textbook illustrations and exhibits from the Image Library or access them via your IR-DVD.Solutions to Select End-of-Chapter Problems mentioned in this chapter, which have been fully worked out in PowerPoint, are available for download and included on the IR-DVD.CHAPTER 6 QUIZ1.Budgeting is the common accounting tool companies use for planning and controlling.Budgetsa.provide a measure of planned financial results.b.are prepared independent of the company’s long term strategies.c.do not usually reflect actual results, so they are a useless exercise.d.serve as the f inancial expression of management’s plans for the upcoming period.2.[AICPA Adapted] Dewitt Co. budgeted its activity for October 2004 from the followinginformation:•Sales are budgeted at $750,000. All sales are credit sales and a provision for doubtful accounts is made monthly at the rate of 2% of sales.•Merchandise inventory was $120,000 at September 30, 2004, and an increase of $10,000 is planned for the month.•All merchandise is marked up to sell at invoice cost plus 50%.•Estimated cash disbursements for selling and administrative expenses for the month are $105,000.•Depreciation for the month is projected at $25,000.Dewitt is projecting operating income for October 2004 in the amount ofa. $105,000.b. $119,000.c. $129,000.d. $230,000.3.Which of the following is not a major benefit of budgets?pels planningb.Eliminates innovationc.Provides performance criteriad.Promotes coordination and communicationThe following data apply to questions 4 and 5.Hester Company budgets on an annual basis for its fiscal year. The following beginning and ending inventory levels (in units) are planned for the fiscal year of July 1, 2004 through June 30, 2005.July 1, 2004 June 30, 2005Raw material1 40,000 10,000Work in process 8,000 8,000Finished goods 30,000 5,0001Three (3) units of raw material are needed to produce each unit of finished product.4. [CMA Adapted] If Hester Company plans to sell 500,000 units during the 2004–2005fiscal year, the number of units it would have to manufacture during the year would bea. 505,000 units.b. 500,000 units.c. 480,000 units.d. 475,000 units.5. [CMA Adapted] If 450,000 finished units were to be manufactured during the 2004–2005fiscal year by Hester Company, the units of raw material needed to be purchased wouldbea. 1,350,000 units.b. 1,360,000 units.c. 1,320,000 units.d. 1,330,000 units.6. Which of the following does not pertain to financial planning models in software form?a.Reduces computational burden and time required to prepare budgetsb.Eliminates need to update budgets as uncertainty resolvedc.Assists managers with sensitivity analysisd.Performs calculations that are mathematical representations of relationships inmaster budget7.The major cost management concept used in kaizen budgeting is that ofa.eliminating inventories of every type but materials.b.refinements in the indirect-cost categories for costing systems.c.continuous improvement.d.sensitivity analysis using computer-based financial planning models.8.Which of the following statements does not describe responsibility accounting?a.It measures the plans and actions of each responsibility center.b.It budgets to emphasize that for which each responsibility center is accountable.c.It calculates variances between budgeted and actual accountability for eachresponsibility center.d.It identifies managers at fault for operating problems by reports for eachresponsibility center.9.Controllabilitya.is always clear cut as to who has responsibility for a cost.b.is another term for responsibility.c.is the responsibility of the corporate controller.d.is the degree of influence a specific manager has over costs, revenues, and otheritems.10.Budgetary slacka.is going to be included in budget estimates, so it should just be ignored.b.provides managers with a hedge against unexpected circumstances.c.should be totally eliminated from the budget.d.is not found in governmental budgets.The following data apply to questions 11 and 12 [Appendix].Information pertaining to Brenton Corporation’s sales revenue is presented in the following table.February March AprilCash sales $160,000 $150,000 $120,000Credit sales 300,000 400,000 280,000Total sales $460,000 $550,000 $400,000Management estimates that 5% of credit sales are not collectible. Of the credit sales that are collectible, 60% are collected in the month of sale and the remainder in the month following the sale. Cost of purchases of inventory each month is 70% of the next month’s projected total sales. All purchases of inventory are on account; 25% are paid in the month of purchase, and the remainder is paid in the month following the purchase.11. [CMA Adapted] Brenton’s budgeted total cash receipts in April area. $448,000.b. $437,000.c. $431,600.d. $328,000.12. [CMA Adapted] Brenton’s budgeted total cash payments in March for inventorypurchases area. $385,000.b. $358,750.c. $306,250.d. $280,000.CHAPTER 6 QUIZ SOLUTIONS1. d2. a3. b4. d5. c6. b7. c8. d9. d10. b11. c12. bQuiz Question Calculations2. Sales $750.000Cost of goods sold (500,000) (750,000/Cost +.5 Cost)Bad debts expense (15,000)S & A expense (105,000)Depreciation expense (25,000)Operating income 105,0004.Sales 500,000+Ending inventory 5,000– Beginning inventory (30,000)Production 475,0005. Required for production 3 ⨯ 450,000 = 1,350,000+ Ending inventory 10,000– Beginning inventory (40,000)Purchases 1,320,00011.12.Cash receiptsFrom April cash sales $120,000From April credit sales .60(280,000 ⨯.95) 159,600From March credit sales .40(400,000 ⨯ .95) 152,000Total collections $431,60013.February purchases 550,000 ⨯ .7 = 385,000 75% paid in March = $288,750March purchases 400,000 ⨯ .7 = 280,000 25% paid in March = 70,000 Total cash payments in March $358,750。
成本与管理会计-亨格瑞-第13版-英文版-CA04共76页PPT资料
Learning objective 1 Learning objective 1
Basic Costing Terminology,conts.
Cost Assignment
Direct Costs
Indirect Costs
Cost Object
Cost Allocation
overhead
including responsibility
The direct costs of a cost object are costs that are related to the cost object and can be traced to the cost object in an economically feasible manner.
centers, departments,
customers, products, etc.
Basic Costing Terminology ,conts.
Cost assignment is a general term that includes cost tracing and cost allocation.
Costing
•Adjusting the Systems •Job costing vs
Over/Underappl
Process costing
ied Situations
Structure
•Journal Entries for the flow of
亨格瑞成本与管理会计
亨格瑞成本与管理会计
亨格瑞成本与管理会计（Hengry Cost and Management Accounting）是一种用于管理决策和成本控制的会计方法。
它提供了详细的成本信息，以帮助管理者做出准确的决策，并监控和控制企业的成本。
亨格瑞成本与管理会计主要包括以下几个方面：
1. 成本分类与分析：亨格瑞成本与管理会计通过对成本进
行分类和分析，帮助企业了解各项成本的性质和构成，并
将其与企业的经营活动相对应。
常见的成本分类包括直接
成本和间接成本、可变成本和固定成本等。
2. 成本核算与计算：亨格瑞成本与管理会计通过成本核算
和计算，确定各个产品或服务的成本，并将其分配到相应
的产品或服务上。
这有助于企业了解不同产品或服务的盈
利能力，并进行定价和销售策略的制定。
3. 成本控制与预算：亨格瑞成本与管理会计通过成本控制
和预算，帮助企业控制和管理成本，并制定合理的预算计划。
通过对实际成本与预算成本的比较，企业可以及时发
现和纠正成本偏差，并采取相应的措施进行成本控制。
4. 决策支持与绩效评估：亨格瑞成本与管理会计提供了决
策支持和绩效评估的信息。
通过对不同决策方案的成本效
益分析，帮助企业做出合理的决策，并评估和监控企业的
绩效。
总之，亨格瑞成本与管理会计是一种重要的管理工具，通过提供详细的成本信息和决策支持，帮助企业进行成本控制和管理，并提高企业的绩效和竞争力。
成本和管理会计亨格瑞第13版英文版CA01
reports financial and nonfinancial information to help managers make decisions to fulfill organizational goals. Managerial accounting need not be GAAP compliant.
8
Past-oriented
GAAP compliant; CPA audited Historical monthly, quarterly reports Indirect effects on employee behavior
1.
LEARNING OBJECTIVE 1
Describe how cost accounting supports
management accounting and financial accounting
2018/11/21
3
Accounting Discipline Overview
Financial Accounting – focus on reporting to
external users including investors, creditors, and governmental agencies. Financial statements must be based on GAAP.
Amounts and kinds of material used
Changes in plant processes Changes in product designs
成本与管理会计 亨格瑞 第13版 英文版 CA02
管理分析的方法与指标
添加 标题
财务比率分析：通过计算各种财务比率，如 流动比率、速动比率、存货周转率等，来评 估企业的偿债能力、营运能力和盈利能力。
添加 标题
结构分析：通过分析财务报表中各项目的构 成比例，了解企业各项业务的比重和结构特 点。
添加 标题
因素分析：通过分析影响企业财务状况的各 种因素，如市场环境、政策变化等，预测未 来的发展趋势。
间接成本法
定义：间接成本法是一种将间接成本分配到产品或服务中的成本计算方法
特点：将间接成本与直接成本一起分配到产品或服务中，以计算产品的总成本
适用范围：适用于生产过程中存在大量间接成本的情况
计算方法：根据不同的分配标准，如人工小时、机器工时等，将间接成本分配到产品或 服务中
作业成本法
定义：作业成本法是一种基于作业的成本核算方法，通过对作业进行成本分配，计算出产品或服 务的成本。
提供支持
现代管理会计： 进入21世纪，管 理会计更加注重 战略决策、风险 管理、绩效评价 等方面，成为企 业核心竞争力的
重要组成部分
管理会计的未来 发展：随着科技 的不断进步和全 球化的趋势，管 理会计将更加注 重数据分析和预 测，为企业提供 更加全面、精准
的支持
管理会计的基本原则和概念
管理会计的定义和目的 管理会计的基本原则 管理会计的概念框架 管理会计与财务会计的区别和联系
添加标题
成本会计的基本内容：成本会计主要包括成本核算、成本分析、成本控制等方面。其中，成本核算是对企业 生产经营过程中的各种成本进行分类、归集和分配的过程；成本分析是对企业成本进行比较、分析和评价的 过程；成本控制则是通过制定一系列措施，对企业生产经营过程中的成本进行监督和控制的过程。
成本与管理会计 亨格瑞 第 英文版
2020/4/17
3
LEARNING OBJECTIVE 1
Explain how broad averaging undercosts and overcosts products or services
P110
entree
dessert
drinks
total
emma
11
0
4
15
james
20
8
14
42
jessica
15
4
8
27
matthew
14
4
6
24
total
60
16
32
108
average
15
4
8
27
2020/4/17
6
Broad Averaging and Cross-subsidization,conts.
based management Compare activity-based costing systems and department costing
systems Evaluate the costs and benefits of implementing activity-based
costing systems
Present three guidelines for refining a costing system Distinguish between simple and activity-based costing systems Describe a four-part cost hierarchy Cost products or services using activity-based costing Explain how activity-based costing systems are used in activity-
成本与管理会计亨格瑞第13版英文版CA07
➢ Management by exception ➢ Performance evaluation ➢ Motivate managers ➢ Prompt strategy change
2021/1/13
3
3
Basic Concepts
Management by Exception – the practice of focusing attention on areas not operating as expected (budgeted)
Key difference is the use of the actual output level in the flexible budget.
2021/1/13
6
6
COST CATEGORY
DIRECT MATERIAL COST DIRECT MANUFACTURING LABOR COST VARIABLE MANUFACTURING OVERHEAD COSTS
Direct Material
Standard
Type of Product Cost
5
2021/1/13
5
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
成本与管理会计亨 格瑞第13版英文版
CA07
Controlling Costs
Predetermined or Set Standard
- 1、下载文档前请自行甄别文档内容的完整性，平台不提供额外的编辑、内容补充、找答案等附加服务。
- 2、"仅部分预览"的文档,不可在线预览部分如存在完整性等问题,可反馈申请退款(可完整预览的文档不适用该条件!)。
- 3、如文档侵犯您的权益，请联系客服反馈,我们会尽快为您处理(人工客服工作时间：9:00-18:30)。
different purposes Describe a framework for cost accounting and cost management
2020/10/8
Learning objective 1 Define and illustrate a cost object
2-3
2020/10/8
companies, and service-sector companies Describe the three categories of inventories commonly found in
manufacturing companies Distinguish inventoriable costs from period costs Explain why product costs are computed in different ways for
Following accumulation, costs are assigned to the chosen cost object. involves tracing and allocating costs
✓ Tracing：accumulated costs with a direct relationship to the cost object
Activity Department
Illustration BMW X 5 sports activity vehicle Dealer-support telephone hotline R&D project on DVD system enhancement Herb Chambers Motors, a dealer that purchases a broad range of BMW vehicles
✓ Allocating：accumulated costs with an indirect relationship to the cost object
2020/10/8
Learning objective 2 Distinguish between direct costs and indirect costs
Setting up production machines Environmental, Health & Safety
2020/10/8
Cost And Cost Terminology
Cost Accumulation
Cost Assignment via
Cost Object
Cost Object
成本与管理会计亨格瑞第13 版英文版CA02
2020/10/8
LEARNING OBJECTIVES
Define and illustrate a cost object Distinguish between direct costs and indirect costs Explain variable costs and fixed costs Interpret unit costs cautiously Distinguish among manufacturing companies, merchandising
Ⅰ Basic Cost Terminology
Cost
➢ Sacrificed resource to achieve a specific objective ➢ It is usually measured as the monetary amount that must
be paid to acquire goods and services.
2-4
2020/10/8
Ⅰ Basic Cost Terminology
Actual Cost
➢ A cost that has occurred, (a historical cost)
Budgeted Cost
➢ A predicted cost
Opportunity Cost
➢ The next best choice foregone.
Cost Object
Tracing
Allocating
2-7
2020/10/8
BASIC COST TERMINOLOGY,CONTS.
Cost Accumulation describes the process of accumulating costs in some organized manner through the accounting system.
2-5Cost Object
➢ Anything for which a separate measurement of costs is desired
2020/10/8
Cost Object Examples at BMW
Cost Object Product Service Project
Customer
Includes: ➢Parts ➢Assembly line wages
Cost-Tracing describes the assignment of direct costs to the particular cost object.
2020/10/8
Indirect Costs
Indirect Costs
2-9
2020/10/8
Ⅱ Direct Costs and Indirect Costs
Direct costs of a cost object are those that are related to a given cost object (product, department, etc.) and that can be traced to it in an economically feasible way.