管理会计英语课件07

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Total-Life-Cycle Costing
A TLCC system provides information for managers to understand and manage costs through a product’s st-Cycle Costing
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“Control” In Management Accounting And Control
A set of:
Procedures Tools Performance measures Systems
Used by organizations to guide and motivate employees to achieve organizational objectives
Relevance of the information generated Scope of the system
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Characteristics of Well-defined MACS
Accurate Timely Consistent Flexible
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Scope Of The System
By some estimates, 80% to 85% of a product’s total life costs are committed by decisions made in the RD&E cycle Decisions made in this cycle are critical:
Total-LifeCycle Costing Environmental Costing Benchmarking
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Total-Life-Cycle Costing (
Total-life-cycle costing (TLCC) is the name of the process of managing all costs along the value chain TLCC is also known as managing costs “from the cradle to the grave”
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Stages of Control: Execution and Monitoring
Execution
Implementing the plan
Monitoring The process of measuring the system’s current level of performance
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Stages Of Control: Evaluation and Correcting
Evaluation When feedback about the system’s current level of performance is compared to the planned level so that any discrepancies can be identified and corrective action prescribed Correcting Taking the appropriate actions to return the system to a state of in control
Begins with research, development, and engineering Moves through manufacturing Continues on to customers Customers may require service and will either consume the product dispose of it after it has served its intended purpose
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Post-sale Service & Disposal Cycle
The service cycle begins once the first unit of a product is in the hands of the customer Disposal occurs at the end of a product’s life and lasts until the customer retires the final unit of a product The costs for service and disposal are committed in the RD&E stage
Management Accounting and Control Systems: Assessing Performance over the Value Chain
Chapter 7
Management Accounting and Control System
Generates and uses information to help decision makers assess whether an organization is achieving its objectives A cost management system is one of the central performance measurement systems at the core of a larger entity known as a management accounting and control system
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In Control
A system is in control if it is on the path to achieving its strategic objectives For the process of control to have meaning and credibility, the organization must have the knowledge and ability to correct situations that it identifies as out of control
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Total-Life-Cycle Costing
Numerous life-cycle concepts have emerged in various functional areas of business A TLCC perspective integrates the concepts so that they can be understood in their entirety From the manufacturer’s perspective, total-life-cycle product costing integrates functional life-cycle concepts:
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Manufacturing Cycle
After the RD&E cycle, the company begins the manufacturing cycle Usually at this stage there is not as much room for engineering flexibility to influence product costs and product design because they have been set in the previous cycle
Suppliers Design activities Postproduction activities associated with products
Without a comprehensive set of information, managers can only make limited decisions
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Research, Development, And Engineering (RD&E) Cycle
The RD&E Cycle has three stages: Market research Product design Product development
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Cost Control in the RD&E Cycle
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The Value Chain
The value chain may be divided into cycles, which correspond to different cost control approaches
Research, Development & Engineering Cycle Manufacturing Cycle Post-Sale Service and Disposal Cycle Target Costing & Value Engineering Kaizen Costing
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Cost Control in the Manufacturing Cycle
Operations management methods help to reduce manufacturing life-cycle product costs Companies have begun to use management accounting methods such as activity-based cost management to identify and reduce non-valueadded activities in an effort to reduce costs in the manufacturing cycle
Deciding how to allocate resources over the life cycle usually is an iterative process Opportunity costs play a heightened role in a total-life-cycle cost perspective