管理会计名词解释

第二章Cost object Anything for which cost data are desired. Examples of cost objects are products, customers, jobs, and parts of the organization such as departments or divisions.Cost of goods manufactured The manufacturing costs associated with the goods that were finished during the period.Direct cost A cost that can be easily and conveniently traced to a specifi ed cost object Differential cost A difference in cost between two alternatives. Also see Incremental cost.Opportunity cost The potential benefi t that is given up when one alternative is selected over an-other.Sunk cost A cost that has already been incurred and that cannot be changed by any decisionmade now or in the future.第三章Allocation base A measure of activity such as direct labor-hours or machine-hours that is used to assign costs to cost objects.Cost driver A factor, such as machine-hours, beds occupied, computer time, or fl ight-hours, that causes overhead costs.Overapplied overhead A credit balance in the Manufacturing Overhead account thatoccurs when the amount of overhead cost applied to Work in Process exceeds the amount of overhead cost actually incurred during a period.Underapplied overhead A debit balance in the Manufacturing Overhead accountthat occurs when the amount of overhead cost actually incurred exceeds the amount of overhead cost ap-plied to Work in Process during a period第四章Conversion cost Direct labor cost plus manufacturing overhead cost.Equivalent units The product of the number of partially completed units and theirpercentage of completion with respect to a particular cost. Equivalent units are the number of complete whole units that could be obtained from the materials and effort contained in partially completed units.第五章Activity base A measure of whatever causes the incurrence of a variable cost. For example,the total cost of X-ray fi lm in a hospital will increase as the number of X-rays taken increases. Therefore, the number of X-rays is the activity base that explains the total cost of X-ray film.Committed fixed costs Investments in facilities, equipment, and basicorganizational structure that can’t be signifi cantly reduced even for short periods of time without making fundamental changes.Contribution margin The amount remaining from sales revenues after all variableexpenses have been deducted.Cost structure The relative proportion of fixed, variable, and mixed costs in anorganization.Mixed cost A cost that contains both variable and fixed cost elements.Step-variable cost The cost of a resource that is obtained in large chunks and thatincreases and decreases only in response to fairly wide changes in activity.第六章Break-even point The level of sales at which profit is zero.Contribution margin ratio (CM ratio) A ratio computed by dividingcontribution margin bydollar sales.Degree of operating leverage A measure, at a given level of sales, of how apercentage changein sales will affect profits. The degree of operating leverage is computed by dividing contribution margin by net operating income.Margin of safety The excess of budgeted (or actual) dollar sales over the break-evendollar sales.Variable expense ratio A ratio computed by dividing variable expenses by dollar sales.第八章Activity An event that causes the consumption of overhead resources in an organization Activity cost pool A “bucket” in which costs are accumulated that relate to a single activity mea-sure in an activity-based costing system.Batch-level activities Activities that are performed each time a batch of goods ishandled orprocessed, regardless of how many units are in the batch. The amount of resource consumeddepends on the number of batches run rather than on the number of units in the batch.Customer-level activities Activities that are carried out to support customers butthat are notrelated to any specifi c product.Organization-sustaining activities Activities that are carried out regardless ofwhich customersare served, which products are produced, how many batches are run, or how many units are made.Product-level activities Activities that relate to specifi c products that must be carried out regard-less of how many units are produced and sold or batches run.Unit-level activities Activities that are performed each time a unit is produced.第九章Budget A quantitative plan for acquiring and using resources over a specifi ed time period. Continuous budget A 12-month budget that rolls forward one month as the currentmonth iscompleted.Master budget A number of separate but interdependent budgets that formally lay outthe com-pany’s sales, production, and fi nancial goals and that culminates in a cash budget, budgetedincome statement, and budgeted balance sheet.Participative budget See Self-imposed budget. Self-imposed budget Amethod of preparing budgets in which managers prepare their own bud-gets. These budgets are then reviewed by higher-level managers, and any issues are resolvedby mutual agreement.。