会计学原理原文第18版 第十八章

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Classification by Controllability
The degree of control depends on the level of management in the organization.
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Classification by Traceability
Direct costs
Costs traceable to a single cost object. Examples: material and labor cost for a product.
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Planning and Control
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Nature of Managerial Accounting
Financial Accounting
1. Users and
decision makers Investors, creditors and other external users Making investment, credit and other decisions Structured and often controlled by GAAP Often available only after audit is complete Historical information with some predictions Emphasis on whole organization Monetary information Managers, employees and other internal users Planning and control decisions Relatively flexible (no GAAP) Available quickly without need to wait for audit Many projections and estimates Projects, processes and
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Managerial and Financial Accounting
Financial accounting provides general purpose financial information to those who are outside the organization.
Managerial accounting provides financial and non-financial information for managers of an organization and other decision makers
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segments of an organization Monetary and nonmonetary information
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Lean Business Model
Customer Orientation Lean Business Model Global Economy
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Total Quality Management
Quality improvement applied to all aspects of business activities. Seek and uncover waste.
on
Employees encouraged to try new methods to improve quality.
Processes must be aligned to eliminate delays and inefficiencies
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Companies must establish good relations with suppliers
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Company emphasizes value of quality through quality awards.
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Just-In-Time (JIT) Manufacturing
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Continuous Improvement
New ways to improve operations
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Analytical Learning Objectives
A1: Compute cycle time and cycle efficiency, and explain their importance to production management
Receive customer orders. Complete products just in time to ship to customers.
Schedule production.
Receive materials just in time for production.
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Procedural Learning Objectives
P1: Compute cost of goods sold for a manufacturer P2: Prepare a manufacturing statement and explain its purpose and links to financial statements.
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Cost Accounting Concepts
Behavior Traceability Controllability Relevance Function
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Classification by Behavior
Cost behavior means how a cost will react to changes in the level of business activity. A fixed cost does not change with changes in the volume of activity A variable cost changes in proportion to changes in the volume of activity A mixed cost refers to a combination of fixed and variable
Elimination of Waste
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Satisfy the Customer
Positive Return
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Lean Practices
Customer Orientation in a Global Economy
Very little control
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Implications of Lean Manufacturing
Understand the nature and sources of cost
Measure value provided to customers
Determine price customers pay
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Exh. 18-2
Managerial Accounting
2. Purpose of information 3. Flexibility of practice 4. Timeliness of information 5. Time dimension 6. Focus of information 7. Nature of information
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Classification by Βιβλιοθήκη Baiduehavior
Cost behavior means how a cost will react to changes in the level of business activity.
Indirect costs
Costs that cannot be traced to a single cost object. Example: maintenance expenditures benefiting two or more departments.
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Rent Cost
Total fixed costs do not change when activity changes. Total variable costs change in proportion to activity changes.
Cost Tires
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Chapter 18
Managerial Accounting Concepts and Principles
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Conceptual Learning Objectives
C1: Explain the purpose and nature of managerial accounting C2: Describe the lean business model C3: Describe accounting concepts useful in classifying costs C4: Define product and period costs and explain how they impact financial statements C5: Explain how the balance sheets for manufacturing and merchandising companies differ C6: Explain manufacturing activities and the flow of manufacturing costs.
Complete parts just in time for assembly into products.
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Just-In-Time (JIT) Manufacturing
To accomplish just-in-time manufacturing: