成本与管理会计 亨格瑞 第13版 英文版 CA02
成本与管理会计-亨格瑞-第13版-英文版-CA07
A favourable (F) variance is a variance that increases operating profit relative to the budgeted amount.
An unfavourable (U) variance is a variance that decreases operating profit relative to the budgeted amount.
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Static-Budget Variance
Level 0 analysis compares actual operating profit with budgeted operating profit.
$120 × 10,000 = $1,200,000
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23
Steps in Developing Flexible Budgets
Step 3: Determine the flexible budget for costs
based on budgeted variable costs per output unit,
Step 1: Determine the actual output. In April 2008, 10,000 suits were produced and
sold.
Step 2: Determine the flexible budget for revenues based on budgeted selling price and actual output.
成本与管理会计-亨格瑞-第13版-英文版-CA04
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Costing Systems,conts.
Management uses two basic types of costing systems to assign costs to products or services. p79
A process-costing system is used by a company that makes a large number of identical products. Costs are accumulated by department and divided by the number of units produced to determine the cost per unit.
It is an average cost of all units produced during the period. The cost object is masses of similar units of a product or service.
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Costing Systems,conts. P79
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.
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.
《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-亨格瑞-第13版-英文版-CA07共75页文档
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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
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Basic Concepts
Management by Exception – the practice of focusing attention on areas not operating as expected (budgeted)
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$276 000 $120/JACKET 12 000JACKETS 10 000JACKETS
6
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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-亨格瑞-第13版-英文版-CA02
If a product takes 5 pounds of materials each, it stays the same per unit regardless of whether one, ten, or a thousand units are produced.
Fixed costs
for different purposes
Describe a framework for cost accounting and cost management
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Learning objective 1 Define and illustrate a cost object
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Ⅲ Cost behavior and Classifications
Cost behavior means how a cost will react to changes in the level of business activity.
Total variable costs change when activity changes.
2-12
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Direct and Indirect Costs,conts.
several factors that affect the classification of costs as direct or indirect.P25
Materiality of the cost. The smaller the amount of the cost, the less likely that it is economically feasible to trace that cost to a particular cost object.
《成本与管理会计》(第13版) CHAPTER 22
组织结构与分权制
分权制是指组织的低层管理者有作决策的自由。 自治权指制定决策的自主程度。自主程度越大，自治
权越大。
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分权制与集权制
彻底的分权制意味着一个组织中最低层的管理者在 决策上受到的限制最少而得到的自由最大。
彻底的集权制则意味着最低层的管理者受到的限制 最大，得到的自由最少。
许多公司的组织结构处于这两个极端之间，因为分 权制有利也有弊。
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分权制的好处
对当地需求做出更多的反应 加速决策带来收益 增强子单元管理者的积极性 有助于管理人员的开发和学习 突出子单元管理者关注的焦点
非正式管理控制系统包括共有价值观、对组织的忠诚度、 组织内成员的共同责任、企业文化等其他非书面的但为 成员所共同接受的行为准则。
© 2009 Pearson Prentice Hall. All rights reserved.
评价管理控制系统
一个有效的管理控制系统必须与组织战略及组织目标 保持高度一致。
1. 中间市场是完全竞争市场 2. 子单元之间的相互依赖程度达到最弱 3. 就公司整体来说，在外部市场而非内部买卖产品并不
责任中心的选择
无论集权制还是分权制的组织，在衡量子单元的业绩 时，其管理控制系统包含下列四种责任类型的一种或 其混合：
成本中心 收入中心 利润中心 投资中心
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转移定价
转移价格– 是指一个子单元就自己向同一组织内其他 子单元提供产品或服务时收取的价格。
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。
《成本与管理会计》(第13版) CHAPTER 20
存货管理、适时生产和简化成本法
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零售组织中的存货管理
存货管理是在一个组织中与存货的流入、流转、流出 相关的一系列计划、协调和控制活动。
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1. 预防成本 2. 鉴定成本 3. 内部差错成本 4. 外部差错成本
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经济订货量决策模型
待售产品管理的第一个决策是买多少。 经济订货量（Economic Order Quality (EOQ)）是一
CD世界的订货成本和持有成本
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再订货点
待售产品管理第二个决策时确定订货时间。 再订货点（Reorder Point） – 是指需要再订货时持有
存货的数量水平。
= X 再订货点 单位时间内销售的数量
安全库存作为一种保护，能够防止需求的意外上升、采 购间隔期的不确定性及供应商的产品短缺而带来的风险。
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当再订货点为500包时CD世界安全 库存的计算
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算可能采取的最优行动带来的现金流出。
2. 以不正确的成本投入估计（每张订货单的成本）为基
础，计算最优行动引发的现金流出。 3. 计算步骤1和步骤2得到结果的差异。
成本与管理会计亨格瑞第13版英文版CA07
2020/7/9
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16
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17
Hmm! Comparing static budgets
with actual costs is like comparing apples and oranges.
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Reasons for variance
Inaccurate forecasting of output units sold Or
$1,440,000
1,056,000 276,000
$ 108,000
Assume that Webb produced and sold 10,000 suits at $125 each with actual variable costs of $95.01 per suit and fixed manufacturing costs of $285,000.
285,000
Actual operating profit
$ 14,900
What is the static-budget variance of operating profit?
2020/7/9
12
12
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13
Static-Budget Variance
A static-budget variance is : (Actual result - Budgeted amount in the static budget).
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11
Static Budget
What was the actual operating profit?
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
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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版英文版CA
2023/10/13
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Static Budget
Revenues 12,000 × 120 Less Expenses: Variable 12,000 × 88 Fixed Budgeted operating profit
Managers focus on quantities and costs that exceed standards, a practice known as
management by exception.
Amount
Directdard
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Prepared at the end of the period, once actual costs are known
3 step process
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Steps in Developing Flexible Budgets
Determine budgeted selling price, budgeted variable cost per unit and budgeted fixed cost.
14,900
What is the static-budget variance of operating profit
2023/10/13
12
2023/10/13
13
Static-Budget Variance
A static-budget variance is : Actual result - Budgeted amount in the static budget .
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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 companies, and service-sector
2-4
Actual Cost
Ⅰ Basic Cost Terminology
➢ A cost that has occurred, (a historical cost)
Budgeted Cosunity Cost
➢ The next best choice foregone.
Cost Object
➢ Anything for which a separate measurement of costs is desired
2-5
Product Service Project
Cost Object
Customer
Activity Department
Cost Object Examples at BMW Illustration
Includes: ➢ Parts ➢ Assembly line wages
Cost-Tracing describes the assignment of direct costs to the particular cost object.
Indirect Costs Indirect Costs
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 different purposes Describe a framework for cost accounting and cost management
Setting up production machines Environmental, Health & Safety
Cost And Cost Terminology
Cost Accumulation
Cost
Assignment
via
Cost Object
Cost Object
Cost Object Tracing Allocating
➢ Cannot be conveniently or economically traced (tracked) to a cost object. Instead of being traced, these costs are allocated to a cost object in a rational and systematic manner
Learning objective 1 Define and illustrate a cost object
2-3
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.
Learning objective 2 Distinguish between direct costs and indirect costs
2-9
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.
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 ✓ Allocating：accumulated costs with an indirect relationship to the cost object
2-7
BASIC COST TERMINOLOGY,CONTS.
Cost Accumulation describes the process of accumulating costs in some organized manner through the accounting system.
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