管理会计课件 英文
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管理会计 双语课件 Management accounting
益原则 ) should be less than the benefits it provides.
01 会计信息的概念
Example
The following statements refer to qualities of good information:
（ⅰ） It should be communicated to the right person （ⅱ） It should always be completely accurate before it
关), Complete (完整 ), Accurate (准确 ), Clear (清楚), it should inspire confidence , it should be appropriately communicated , its volume should be manageable, it should be timely (及时 )and its cost (成本收
QUEห้องสมุดไป่ตู้TION
Accounting Information
C ONTENTS
1
信息的概念 The definition of
Information
2 信息的作用
The use of Information
3 案例
Case
01 会计信息的概念
Data and information
Data （ 数据 ） is the raw material for data processing.
01 会计信息的概念
Identify the users of TLC Daycare’s accounting information as internal(I) or external(E).
01 会计信息的概念
Example
The following statements refer to qualities of good information:
（ⅰ） It should be communicated to the right person （ⅱ） It should always be completely accurate before it
关), Complete (完整 ), Accurate (准确 ), Clear (清楚), it should inspire confidence , it should be appropriately communicated , its volume should be manageable, it should be timely (及时 )and its cost (成本收
QUEห้องสมุดไป่ตู้TION
Accounting Information
C ONTENTS
1
信息的概念 The definition of
Information
2 信息的作用
The use of Information
3 案例
Case
01 会计信息的概念
Data and information
Data （ 数据 ） is the raw material for data processing.
01 会计信息的概念
Identify the users of TLC Daycare’s accounting information as internal(I) or external(E).
管理会计课件 英文
Jeff Schatzberg, University of Arizona
Copyright © 2011 Pearson Education, Inc. publishing as Prentice Hall 10 - 1
Introduction to Management Accounting
The process by which decision making is concentrated within a particular location or group is called centralization.
Copyright © 2011 Pearson Education, Inc. publishing as Prentice Hall 10 - 5
10 - 3
Chapter 10 Learning Objectives
5. Compare the advantages and disadvantages of various bases for measuring the invested capital used by organization segments. 6. Define transfer prices and identify their purpose.
Copyright © 2011 Pearson Education, Inc. publishing as Prentice Hall
10 - 8
Middle Ground
Many companies find that decentralization works best in part of the company, while centralization works better in other parts.
管理会计英语(英文版课件)1
Accounting-related Lenders Consultants Analysts Traders Managers Directors Underwriters Planners Appraisers
Financial Statements
Financial statements report on the financial performance and condition of an organization. There are four major financial statements Income Statement Balance Sheet Statement of Owner’s Equity Statement of Cash Flows
The system for recording debits and credits follows from the accounting equation: Assets = Liabilities + Owner’s Equity
Equity
Owner’s capital- Owner’s withdrawals+ RevenuesExpenses
Business Profit
Revenues: Amounts earned from selling products or services -Expenses: Costs incurred with revenues =Profit: Amounts earned from revenues less expenses incurred Loss occurs when expenses are more than revenues
管理会计英语2ppt课件
Internal Use of Cost Information
• Costs are used for planning and evaluation.
• The objective is to determine all the components, both manufacturing and nonmanufacturing, of the costs associated with a cost object
Evaluation
• Deciding whether the market price for an existing product makes the product profitable
• Determining whether a process is cost efficient compared to similar internal or external processes
• Historical cost • Costing systems designed in the past conserved
on information-processing costs by adopting the structure imposed by GAAP • Most cost accounting systems tend to be driven by the rules that determine product costs for inventory valuation and cost of goods sold under GAAP
Internal Use Of Cost Information
Planning
• Using cost as a basis for determining the selling price of a prospective product
管理会计英语课件04
• The controller wondered whether the company should continue to deemphasize the chocolate and vanilla products and keep introducing new specialty premium flavors • Ericson’s manufacturing manager commented on how the introduction of specialty flavors had changed the production environment
14,040 5,400 16,200 35,640
$ 6,210 14.8%
1,650 600 1,800 4,050
150,690 60,000 180,000 390,690
Gross Margin
$ 900 $ 61,110 18.2%oncern
$180,000
9,000 $ 4.65
$41,850
1,000 $ 4.95
$4,950
100,000
$451,800
Total Mfg. Expenses
75,000 30,000 90,000 195,000
$ 30,000 13.3%
60,000 24,000 72,000 156,000
$ 24,000 13.3%
Activity-Based Cost Systems
Chapter 4
Simple Cost Accounting Systems: Ericson Ice Cream Company Example
• Ericson had been the low-cost producer of chocolate and vanilla ice cream, with profit margins exceeding 20% of sales • Several years ago Ericson expanded their business by extending their product line into products with premium selling prices
14,040 5,400 16,200 35,640
$ 6,210 14.8%
1,650 600 1,800 4,050
150,690 60,000 180,000 390,690
Gross Margin
$ 900 $ 61,110 18.2%oncern
$180,000
9,000 $ 4.65
$41,850
1,000 $ 4.95
$4,950
100,000
$451,800
Total Mfg. Expenses
75,000 30,000 90,000 195,000
$ 30,000 13.3%
60,000 24,000 72,000 156,000
$ 24,000 13.3%
Activity-Based Cost Systems
Chapter 4
Simple Cost Accounting Systems: Ericson Ice Cream Company Example
• Ericson had been the low-cost producer of chocolate and vanilla ice cream, with profit margins exceeding 20% of sales • Several years ago Ericson expanded their business by extending their product line into products with premium selling prices
管理会计案例教材英文版(ppt 70)
Material Variances
Zippy
The standard quantity of material that should have been used to produce 1,000 Zippies is:
Setting Standard Costs
I agree. Ideal standards, that are based on perfection, are unattainable and discourage most employees.
Human Resources Manager
Setting Direct Material Standards
12.00 35.00
7.50 54.50
Standards vs. Budgets
Are standards the same as budgets?
A standard is the expected cost for one
unit.
A budget is the expected cost for all
Standard price is the amount that should have been paid for the resources acquired.
A General Model for Variance Analysis
Actual Quantity ×
Actual Price
Material Variances
Zippy
The standard quantity of material that should have been used to produce 1,000 Zippies is: a. 1,700 pounds. b. 1,500 pounds. c. 2,550 pounds. d. 2,000 pounds.
管理会计双语版总结PPT
3
第四页，共七十三页。
Chapter 3 :Determining Costs of Products
Job order costing
Direct material : trace Direct labor : trace Manufacturing overhead : allocate
Cost pool and allocation base Actual cost system vs. normal cost system Over-apply vs. under-apply
Three formulas (page 136)
Sensitivity analysis
8 第九页，共七十三页。
CVP Equations
Sales – Variable Costs – Fixed Costs = target profit
(SP/unit * units) – (VC/unit * units) – FC = target profit
Chapter 1: Introduction
Why management accounting? Origin and evolution of management
accounting Contrasting financial and management
accounting Ethical standards for management
Accounting rate of return
17
第十八页，共七十三页。
Chapter 9 : The Operating Budget
Different approaches to budgeting
第四页，共七十三页。
Chapter 3 :Determining Costs of Products
Job order costing
Direct material : trace Direct labor : trace Manufacturing overhead : allocate
Cost pool and allocation base Actual cost system vs. normal cost system Over-apply vs. under-apply
Three formulas (page 136)
Sensitivity analysis
8 第九页，共七十三页。
CVP Equations
Sales – Variable Costs – Fixed Costs = target profit
(SP/unit * units) – (VC/unit * units) – FC = target profit
Chapter 1: Introduction
Why management accounting? Origin and evolution of management
accounting Contrasting financial and management
accounting Ethical standards for management
Accounting rate of return
17
第十八页，共七十三页。
Chapter 9 : The Operating Budget
Different approaches to budgeting
管理会计英文课件
$ 0.026 $ 104 ???? $ 40 ???? ???? $ 25
12-9
Identifying Relevant Costs
Which costs and benefits are relevant in Cynthia’s decision? The cost of the car is a sunk cost and is not relevant to the current decision. The annual cost of insurance is not relevant. It will remain the same if she drives or takes the train.
12-3
Relevant Costs and Benefits
A relevant cost is a cost that differs between alternatives. A relevant benefit is a benefit that differs between alternatives.
Relaxing on the train is relevant even though it is difficult to assign a dollar value to the benefit.
The kennel cost is not relevant because Cynthia will incur the cost if she drives or takes the train.
However, the cost of gasoline is clearly relevant if she decides to drive. If she takes the train, the cost would not be incurred, so it varies depending on the decision.
管理会计英语英文版课件
owner’s equity, net income explains most of the change that takes place in owner’s equity during a period. Contributions and withdrawals by owners also affect owner’s equity.
Balance Sheet
As you know, the balance sheet reports assets, liabilities, and owners’ equity at a moment in time. The income statement summarizes revenue and expense transactions that occur during a period of time. Since revenue and expense transactions affect
Ex. assume that a machine has a cost of $4,900, an economic life of five years, and an estimated residual value of $400.
Annual depreciation expense=($4,900 - $400)/
There are several commonly used methods: straight-line, units-of-production , sum-of-theyears’ digits and declining-balance.
Methods of Calcine Method
The straight-line (SL) method allocates an equal
Balance Sheet
As you know, the balance sheet reports assets, liabilities, and owners’ equity at a moment in time. The income statement summarizes revenue and expense transactions that occur during a period of time. Since revenue and expense transactions affect
Ex. assume that a machine has a cost of $4,900, an economic life of five years, and an estimated residual value of $400.
Annual depreciation expense=($4,900 - $400)/
There are several commonly used methods: straight-line, units-of-production , sum-of-theyears’ digits and declining-balance.
Methods of Calcine Method
The straight-line (SL) method allocates an equal
[管理学]管理会计英语课件04
![[管理学]管理会计英语课件04](https://img.taocdn.com/s3/m/b32408d09e3143323968937e.png)
Activity-Based Cost Systems
• Activity-based cost systems have been developed to eliminate this major source of cost distortion • Activity-based cost (ABC) management systems use a simple two-stage approach similar to but more general than traditional cost systems
Total Profitability by Product
vanilla chocolate strawberry Mochaalmond Total
Units Price Sales Material Labor
Overhead
50,000 $ 4.50
$225,000
40,000 $ 4.50
Ericson’s Cost System
• Ericson’s management accountants designed the system years ago when:
– Production operations were mostly manual – Total indirect costs were less than direct labor costs – Cooper’s two products had similar production volumes and batch sizes
Activity-Based Cost Systems
Chapter 4
Simple Cost Accounting Systems: Ericson Ice Cream Company Example
Lesson1 Management Accounting Fundamentals 英文管理会计课件 Management Accounting
Considerations
Contents of the MA
1. Management accounting Fundamentals ( Review Chapter 1, 2 and 13)
2. Cost behavior and Variable Costing ( Chapter 9 and 10) 3. Cost-Volume-Profit Analysis (Chapter 3) 4. Decision Making (Chapter 11 and 12) 5. Capital Budgeting (Chapter 21) 6. Inventory Management ( Chapter 20) 7. Quality and Time ( Chapter 19) 8. Balanced Scorecard ( Chapter 19) 9. Transfer Pricing ( Chapter 22) 10. Performance Management and Compensation ( Chapter 23)
9
Topic 1：The role of management accounting
• 1 What is Management accounting? • 2 Management VS. Financial accounting • 3 The History and Current Focus of
Management Accounting
2011
• This course combines traditional Managerial Accounting with modern Managerial Accounting. This course introduces systematically the basics theory of Managerial Accounting, planning and control, and managerial decision-making.
Contents of the MA
1. Management accounting Fundamentals ( Review Chapter 1, 2 and 13)
2. Cost behavior and Variable Costing ( Chapter 9 and 10) 3. Cost-Volume-Profit Analysis (Chapter 3) 4. Decision Making (Chapter 11 and 12) 5. Capital Budgeting (Chapter 21) 6. Inventory Management ( Chapter 20) 7. Quality and Time ( Chapter 19) 8. Balanced Scorecard ( Chapter 19) 9. Transfer Pricing ( Chapter 22) 10. Performance Management and Compensation ( Chapter 23)
9
Topic 1：The role of management accounting
• 1 What is Management accounting? • 2 Management VS. Financial accounting • 3 The History and Current Focus of
Management Accounting
2011
• This course combines traditional Managerial Accounting with modern Managerial Accounting. This course introduces systematically the basics theory of Managerial Accounting, planning and control, and managerial decision-making.
管理会计第十二版 全英课件 appendix A
Natural log function
Price elasticity of demand
McGraw-Hill/Irwin
Copyright 2008, The McGraw-Hill Companies, Inc.
A-8
Price Elasticity of Demand
Suppose the managers of Nature's Garden believe that every 10 percent increase in the selling price of its applealmond shampoo will result in a 15 percent decrease in the number of bottles of shampoo sold. Let's calculate the price elasticity of demand. For its strawberry glycerin soap, managers of Nature's Garden believe that the company will experience a 20 percent decrease in unit sales if its price is increased by 10 percent. percent
McGraw-Hill/Irwin Copyright 2008, The McGraw-Hill Companies, Inc.
A-6
Price Elasticity of Demand
As a manager, you should set higher (lower markups over cost when lower) demand is inelastic (elastic elastic)
Price elasticity of demand
McGraw-Hill/Irwin
Copyright 2008, The McGraw-Hill Companies, Inc.
A-8
Price Elasticity of Demand
Suppose the managers of Nature's Garden believe that every 10 percent increase in the selling price of its applealmond shampoo will result in a 15 percent decrease in the number of bottles of shampoo sold. Let's calculate the price elasticity of demand. For its strawberry glycerin soap, managers of Nature's Garden believe that the company will experience a 20 percent decrease in unit sales if its price is increased by 10 percent. percent
McGraw-Hill/Irwin Copyright 2008, The McGraw-Hill Companies, Inc.
A-6
Price Elasticity of Demand
As a manager, you should set higher (lower markups over cost when lower) demand is inelastic (elastic elastic)
管理会计 双语课件 Management accounting
03 作业
High-Tech
Globalization
Economic Transition
03 作业 Need for innovation and relevant produces: – Activity-based management • ABC Improves accuracy of assigning costs
– Customer orientation
• Strategic positioning to maintain competitive advantage
• Value chain framework to focus on customer value
– Total quality management emphasized continuous improvement
1950-1980 1980-
Most of the product-costing and internal accounting procedures used in the last century were developed.
Emphasis of accounting information for internal management . Management accounting practices developed, including: Flexible budgeting, Standard costs, Variance analysis, transfer prices et al.
03 管理会计的定义
1 、国外会计学界的定义 1 ）狭义管理会计 管理会计知识为企业内部管理者提供规划和控制所需信息的内部会计。 • 为企业管理当局的管理目标服务。
管理会计英语培训课程PPT课件(45张)
Short-term and Long-term Pricing Considerations
• The length of time a firm must commit its production capacity to fill that order is important because a long-term capacity commitment to a marginally profitable order may:
– Managers make decisions about establishing or accepting a price for their products
– Even when prices are set by the market and the firm has little or no influence on product prices, management still has to decide the best mix of products to manufacture and sell
– Such a firm is a price taker, and it chooses its product mix given the prices set in the marketplace for its products
Ability To Influence Prices
– Firms in an industry with relatively little competition, who enjoy large market shares and exercise industry leadership, must decide what prices to set for their products
管理会计案例教材英文版ppt70dymg
1.5 pounds per Zippy at $4.00 per pound
Last week 1,700 pounds of material were purchased and used to make 1,000 Zippies.
Irwin/McGraw-Hill
Human Resources Manager
© The McGraw-Hill Companies, Inc., 2000
Setting Direct Material Standards
Price Standards
Quantity Standards
Final, delivered cost of materials, net of discounts.
Irwin/McGraw-Hill
© The McGraw-Hill Companies, Inc., 2000
Standard Cost Card – Variable Production Cost
A standard cost card for one unit of product might look like this:
Actual Quantity ×
Actual Price
Actual Quantity ×
Standard Price
Standard Quantity ×
Standard Price
Price Variance
Quantity Variance
Standard quantity is the quantity allowed for the actual good output.
Standards vs. Budgets
Last week 1,700 pounds of material were purchased and used to make 1,000 Zippies.
Irwin/McGraw-Hill
Human Resources Manager
© The McGraw-Hill Companies, Inc., 2000
Setting Direct Material Standards
Price Standards
Quantity Standards
Final, delivered cost of materials, net of discounts.
Irwin/McGraw-Hill
© The McGraw-Hill Companies, Inc., 2000
Standard Cost Card – Variable Production Cost
A standard cost card for one unit of product might look like this:
Actual Quantity ×
Actual Price
Actual Quantity ×
Standard Price
Standard Quantity ×
Standard Price
Price Variance
Quantity Variance
Standard quantity is the quantity allowed for the actual good output.
Standards vs. Budgets
管理会计英语课件01
A Brief History
• In 19th century America, textile mill owners kept detailed records of costs to direct efficiency improvement activities and to provide a basis for product pricing
Changing Focus
• Traditionally, management accounting information has been financial information – Denominated in a currency such as $ (dollars), £ (pound sterling), ¥ (yen), or € (euro) • Management accounting information has now expanded to encompass information that is operational or physical (nonfinancial) information: – Quality and process times – More subjective measurements, such as: • Customer satisfaction • Employee capabilities • New product performance
Management Accounting: Information That Creates Value
Chapter 1
Management Accounting Information
• The institute of Management Accountants has defined management accounting as:
管理会计英文课件 (5)
5-8
The Contribution Approach
If RBC sells one more bike (401 bikes), net operating income will increase by $200.
Racing Bicycle Company Contribution Income Statement For the Month of June Total Per Unit Sales (401 bicycles) $ 200,500 $ 500 Less: Variable expenses 120,300 300 Contribution margin 80,200 $ 200 Less: Fixed expenses 80,000 Net operating income $ 200
5-12
CVP Relationships in Equation Form
When a company has only one product we can further refine this equation as shown on this slide.
Profit = (Sales – Variable expenses) – Fixed expenses
Profit = (P × Q – V × Q) – Fixed expenses $200 = ($500 × 401 – $300 × 401) – Profit $80,000
5-14
CVP Relationships in Equation Form
It is often useful to express the simple profit equation in terms of the unit contribution margin (Unit CM) as follows: Unit CM = Selling price per unit – Variable expenses per unit Unit CM = P – V
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Differences between actual results and the static budget for level of output achieved are static-budget variances.
Copyright © 2011 Pearson Education, Inc. publishing as Prentice Hall
Introduction to Management Accounting FIFTEENTH EDITION
Charles T. Horngren, Stanford University Gary L. Sundem, University of Washington – Seattle William O. Stratton, Dixie State College of Utah David Burgstahler, University of Washington – Seattle
Copyright © 2011 Pearson Education, Inc. publishing as Prentice Hall
8-8
Learning Objective 3
Activity-Based Flexible Budget
An activity-based flexible budget is based on budgeted costs for each activity and related cost driver. For each activity, costs depend on a different cost driver.
Copyright © 2011 Pearson Education, Inc. publishing as Prentice Hall
8 - 12
Isolating the Causes of Variances
Effectiveness is the degree to which a goal, objective, or target is met. Efficiency is the degree to which inputs are used in relation to a given level of outputs. Performance may be effective, efficient, both, or neither.
8-5
Copyright © 2011 Pearson Education, Inc. publishing as Prentice Hall
Learning Objective 1
Static and Flexible Budgets
A static budget is prepared for only one level of a given type of activity.
Copyright © 2011 Pearson Education, Inc. publishing as Prentice Hall 8 - 10
Evaluation of Financial Performance
Actual results at actual Flexibleactivity budget level* variances (1) Flexible Sales budget Activity for actual Variance sales (4) = activity (3)–(5) (3) (2) = (1)-(3)
Copyright © 2011 Pearson Education, Inc. publishing as Prentice Hall
8-7
Learning Objective 2
Flexible Budget Formulas
To develop a flexible budget, managers determine revenue and cost behavior (within the relevant range) with respect to cost drivers. Note that the static budget is just the flexible budget for a single assumed level of activity.
2,000U $62,000 U 43,600 F $18,400 U – $18,400 U
9,000 $279,000 196,200 $ 82,800 70,000 $ 12,800
Copyright © 2011 Pearson Education, Inc. publishing as Prentice Hall
Copyright © 2011 Pearson Education, Inc. publishing as Prentice Hall 8 - 13
Learning Objective 5
Flexible-Budget Income Variances
Flexible-budget income variance = Actual income – Flexible-budget income (at actual sales level) Actual Flexible Results budget $(11,570) - $(5,600) = $5,970 Unfavorable Flexible-budget income variances
Copyright © 2011 Pearson Education, Inc. publishing as Prentice Hall 8 - 14
Sales-Activity Variances
Sales – activity income variance
Actual unit Static budget units
Jeff Schatzberg, University of Arizona
Copyright © 2011 Pearson Education, Inc. publishing as Prentice Hall 8-1
Introduction to Management Accounting
Chapter 8
Unfavorable variances arise when actual results fall below budgeted.
Favorable (F) versus Unfavorable (U) Variances Profit Actual > Expected F Actual < Expected U Revenue F U Costs U F
Copyright © 2011 Pearson Education, Inc. publishing as Prentice Hall
8-9
Learning Objective 4
Evaluation of Financial Performance
Actual results may differ from the master budget because...
Static Budget (5)
Units Sales Variable costs Contribution margin Fixed costs Operating income
7,000 – 7,000 $217,000 – $217,000 158,200 5,670 U 152,600 $ 58,730 $ 5,670 U $ 64,400 70,300 300 U 70,000 $ (11,570) $5,970 U $(5,600)
Copyright © 2011 Pearson Education, Inc. publishing as Prentice Hall 8-3
Chapter 8 Learning Objectives
5. Compute activity-level variances and flexiblebudget variances. 6. Compute and interpret price and quantity variances for materials and labor. 7. Compute variable overhead spending and efficiency variances. 8. Compute the fixed-overhead spending variance.
sales and other cost-driver activities were not the same as originally forecasted
revenue or variable costs per unit of activity and fixed costs per period were not as expected.
Copyright © 2011 Pearson Education, Inc. publishing as Prentice Hall
8-4
Favorable and Unfavorable Variances
Favorable variances arise when actual results exceed budgeted.
Flexible Budgets and Variance Analysis
Copyright © 2011 Pearson Education, Inc. publishing as Prentice Hall
8-2
Chapter 8 Learning Objectives
When you have finished studying this chapter, you should be able to: 1. Distinguish between flexible budgets and static budgets. 2. Use flexible-budget formulas to construct a flexible budget based on the volume of sales. 3. Prepare an activity-based flexible budget. 4. Explain the performance evaluation relationship between static budgets, flexible budgets, and actual results.