会计学：企业决策的基础,16e-威廉姆斯Chap016
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Management Accounting
A Business Partner
Chapter 16
PowerPoint Authors: Susan Coomer Galbreath, Ph.D., CPA Charles W. Caldwell, D.B.A., CMA Jon A. Booker, Ph.D., CPA, CIA Cynthia J. Rooney, Ph.D., CPA
Does not include selling or general and administrative expenses.
16-8
Flow of Physical Goods in Production
Direct Materials Purchased Direct Materials Used
Direct Materials
Raw materials & component parts that become an integral part of finished products. Can be traced directly ቤተ መጻሕፍቲ ባይዱnd conveniently to products.
16-2
Management Accounting System Framework
Top Management
Budget Plans: Future
Actual Results: Current
Performance Evaluation: Past
Assign Decision Making
Finished Goods
McGraw-Hill/Irwin Copyright ©2012 The McGraw-Hill Companies, Inc.
Management Accounting: Basic Framework
Management accounting and assigning decision-making authority.
16-4
Accounting for Manufacturing Operations
The cost to produce a unit of product includes: Direct material Direct labor Manufacturing overhead
16-5
16-7
Manufacturing Overhead
All manufacturing costs other than direct materials and direct labor. Includes:
Indirect materials. Indirect labor. Machinery and equipment costs. Cost of regulatory compliance.
Direct labor × hours
Wage rate
Those employees who work directly on the goods being manufactured.
The cost of employees who do not work directly on the goods is considered indirect labor and is part of manufacturing overhead.
Support Decision Making
Evaluate Decision Making
16-3
Demand for Accounting Information
Financial Accounting Management Accounting Provide information about the Provide information for Purpose financial position and planning, evaluating, and performance of the company. rewarding performance. Balance sheet, income Types of statement, and statement of Various, non-standard reports. Reports cash flows. Standards GAAP None Reporting Usually, the company taken A component of the Entity as a whole. company's value chain. Time Usually a year, quarter, or a Any period. Periods month. Investors, creditors, and other Management, customers, and Users external parties. others in the value chain.
Accounting systems help to identify who has authority over assets. Accounting information supports planning and decision-making. Accounting reports provide a means of monitoring, evaluating, and rewarding performance.
If materials cannot be traced directly to products, the materials are considered indirect and are part of manufacturing overhead.
16-6
Direct Labor
Includes the payroll cost of direct workers.
A Business Partner
Chapter 16
PowerPoint Authors: Susan Coomer Galbreath, Ph.D., CPA Charles W. Caldwell, D.B.A., CMA Jon A. Booker, Ph.D., CPA, CIA Cynthia J. Rooney, Ph.D., CPA
Does not include selling or general and administrative expenses.
16-8
Flow of Physical Goods in Production
Direct Materials Purchased Direct Materials Used
Direct Materials
Raw materials & component parts that become an integral part of finished products. Can be traced directly ቤተ መጻሕፍቲ ባይዱnd conveniently to products.
16-2
Management Accounting System Framework
Top Management
Budget Plans: Future
Actual Results: Current
Performance Evaluation: Past
Assign Decision Making
Finished Goods
McGraw-Hill/Irwin Copyright ©2012 The McGraw-Hill Companies, Inc.
Management Accounting: Basic Framework
Management accounting and assigning decision-making authority.
16-4
Accounting for Manufacturing Operations
The cost to produce a unit of product includes: Direct material Direct labor Manufacturing overhead
16-5
16-7
Manufacturing Overhead
All manufacturing costs other than direct materials and direct labor. Includes:
Indirect materials. Indirect labor. Machinery and equipment costs. Cost of regulatory compliance.
Direct labor × hours
Wage rate
Those employees who work directly on the goods being manufactured.
The cost of employees who do not work directly on the goods is considered indirect labor and is part of manufacturing overhead.
Support Decision Making
Evaluate Decision Making
16-3
Demand for Accounting Information
Financial Accounting Management Accounting Provide information about the Provide information for Purpose financial position and planning, evaluating, and performance of the company. rewarding performance. Balance sheet, income Types of statement, and statement of Various, non-standard reports. Reports cash flows. Standards GAAP None Reporting Usually, the company taken A component of the Entity as a whole. company's value chain. Time Usually a year, quarter, or a Any period. Periods month. Investors, creditors, and other Management, customers, and Users external parties. others in the value chain.
Accounting systems help to identify who has authority over assets. Accounting information supports planning and decision-making. Accounting reports provide a means of monitoring, evaluating, and rewarding performance.
If materials cannot be traced directly to products, the materials are considered indirect and are part of manufacturing overhead.
16-6
Direct Labor
Includes the payroll cost of direct workers.