CMA考试新考纲(官方)-part one 3 (1).ppt

1 第三章：成本管理 Section C: Cost Management 2 第一节：成本计量概念 Topic 1: Measurement Concepts 3 成本习性和成本对象 Cost Behavior and Cost Objects n相关范围 特定的成本动因，特定的时间范围，生产作业 的离散范围 n变动成本 随成本动因数量的变化而变化，每单位水平保 持不变，直接材料，直接人工，一些间接费用 n固定成本 不随成本动因数量的变化而变化，酌量成本， 承诺成本 nRelevant range specific cost drivers, specific duration of time, discrete range of production activity nVariable cost change in proportion to change in quantity of cost driver, per unit basis remain constant, direct material, direct labor, some indirect cost nFixed cost not change to change in quantity of cost driver, discretion cost, committed cost 4 成本习性和成本对象 Cost Behavior and Cost Objects n变动和固定成本 - 图表1C-1 n阶梯成本 有很短相关范围的固定成本，短期内被认为是 固定成本，长期变成变动成本，案例，阶梯固定和阶梯变 动，案例，图表1C-2 n总成本和混合成本 nFixed and variable cost Figure 1C-1, page 198 nStep costs fixed cost with narrow relevant ranges, fixed cost over the short run but become variable cost over the long run, example, page 199, step fixed or step variable, example, Figure 1C-2, Page 199 nTotal cost and mixed cost 5 成本习性和成本对象 Cost Behavior and Cost Objects 成本类型之间的关系 n产能 生产产能，财务能力，产能限制，实际产能，理论 产能，正常产能利用率，总预算产能利用率，案例 Cost Type Relationships nCapacity manufacturing capacity, financial capacity, capacity limit, practical capacity, theoretical capacity, normal capacity utilization, master budget capacity utilization, example 200 6 成本动因 Cost Drivers n作业成本动因 关注营运，图表1C-3 n数量成本动因 关注产出，图表1C-4 n结构成本动因 基于整体战略，规模，经验水平，技术和 复杂度 n执行成本动因 员工参与，生产过程设计，供应商关系 nActivity-based cost drivers - focus on operation, Figure 1C-3, page 201 nVolume-based cost drivers focus on output, Figure 1C-4, page 202 nStructural cost drivers based on overall strategy, scale, experience level, technology, and complexity nExecutional cost drivers workforce involvement, production process design, supplier relationships 7 实际、正常和标准成本法 Actual, Normal, and Standard Costing 实际成本法 n实际成本法 记录发生的所有实际成本，更加准确，信息 滞后，在不同期间的单位成本会波动 正常成本法 n正常成本法 直接材料和直接人工采用实际成本，采用预 定间接费用分摊率分摊间接费用 Actual Costing nActual costing record actual cost for all cost, more accurate, delay of information, cost vary for different period Normal Costing nNormal costing applies actual costs for DM and DL, use predetermined overhead to assign overhead 8 实际、正常和标准成本法 Actual, Normal, and Standard Costing 正常成本法 n四个步骤 n调整产品销售成本 图表1C-5，1C-6 Normal Costing nFour steps, page 204 nAdjusting Cost of Goods Sold Figure 1C-5, page 204, 1C-6, page 205 9 正常成本法 n将净差异按比例分配到存货和产品销售成本 案例，图表 1C-7，1C-8 标准成本法 标准成本法 采用预定成分分摊率分配所有产品成本，案例 Normal Costing nProrating net different between inventories and cost of goods sold example, Figure 1C-7, page 205, 1C-8, page 206 Standard Costing nStandard costing applies all products cost using predetermined rate, example, page 206 实际、正常和标准成本法 Actual, Normal, and Standard Costing 10 吸收（完全）和变动（直接）成本法 Absorption (Full) and Variable (Direct) Costing n吸收成本法 包括变动和固定制造成本，存货吸收了制造 过程中的所有成本。 n变动成本法 存货成本中仅包含变动制造费用 n变动与吸收成本法 两个方法的唯一区别是如何处理固定 制造费用，图表1C-9 nAbsorption costing include both variable cost and fixed manufacturing cost, inventory absorb all costs of manufacturing nVariable costing includes only variable manufacturing cost in the inventory costs nVariable versus absorption costing these methods differ only in how they account for fixed manufacturing cost, Figure 1C-9, page 207 11 吸收（完全）和变动（直接）成本法 Absorption (Full) and Variable (Direct) Costing 使用吸收成本法和变动成本法编制损益表 n变动成本法与吸收成本法案例 图表1C-10 Income Statement Preparation Using Absorption and Variable Costing nVariable costing vs. absorption costing example Figure 1C- 10, page 209 12 吸收成本法与变动成本法的优势和局限 n吸收成本法 GAAP要求，通过增加产量来操纵营业收益 n变动成本法 内部报告，关注可以追溯和控制的事项，支 持决策制定 Benefit and Limitation of Absorption and Variable Costing nAbsorption costing GAAP requirement, manipulate operating income by increasing production nVariable costing internal report, emphasis on items that can be traced and controlled, support decision making 吸收（完全）和变动（直接）成本法 Absorption (Full) and Variable (Direct) Costing 13 联产品和副产品成本法 Joint Product and By-Product Costing n联产品 分享一部分工序，并有相对相同的销售价值 n副产品 与主要产品相比拥有相对较小的价值 市场基础法 n分离点的销售价值法 案例 nJoint products share a portion of the production process and have relative the same sales value nBy products have a relatively minor value to main products Market-based Methods of Allocation Joint Costs to Joint Products nSales value at split-off method example, page 211 14 联产品和副产品成本法 Joint Product and By-Product Costing 市场基础法 n毛利（不变毛利率）法 案例 n净可实现价值法 案例 Market-based Methods of Allocation Joint Costs to Joint Products nGross profit (constant gross margin percentage) method example, page 212 nNet realizable value method example, page 213 15 物理指标法 n物理指标法 案例 Physical Measure Methods of Allocating Joint Costs to Joint Products nPhysical measure methods example, page 214 联产品和副产品成本法 Joint Product and By-Product Costing 16 联产品和副产品的会计处理 n所有能看作制造成本的联成本都分配给联产品 n副产品采用两种不同的方法进行处理：资产确认法和收入 法 Accounting Treatment of Joint Products and By- products nAll joint cost considered manufacturing cost should be allocated to joint products nBy products accounted for in two ways: asset recognition approach, revenue method 联产品和副产品成本法 Joint Product and By-Product Costing 17 第二节：成本制度 Topic 2: Costing System 18 分批成本法与分步成本法 Job Order versus Process Costing n分批成本法 给特定批次，成本可以轻易地追溯给产品、 项目或服务 n分步成本法 给同质的产品，不需要将产品追溯给特定的 单个产品或服务 nJob (order) costing to specific job, cost can be easily tracked to the product, project or service nProcessing costing to identical units, not necessary to track costs to a specific unit of product or service 19 分批成本法与分步成本法 Job Order versus Process Costing 分批成本法 n基本步骤 案例 n损耗 不可接受的材料或产品，被丢弃或削价处理，正常 和非正常损耗，正常损耗可以是直接成本或间接成本，非 正常损耗材分配给损失帐户，公式 Job Costing n basic steps page 221, example nSpoilage unacceptable material or good, discarded or sold at disposal value, normal and abnormal spoilage, normal spoilage can be direct cost or indirect cost, abnormal spoilage allocated to a loss account, formula, page222 20 分批成本法与分步成本法 Job Order versus Process Costing 分批成本法 n返工 完工产品需要额外工作量，特定批次的正常返工， 所有批次的正常返工，非正常返工 n废料 产品的一部分或剩下的材料，没有经济价值，相对 于特定批次或所有批次 n分批成本法的优点和局限 Job Costing nRework finished product need additional work, normal defective for a specific job, normal defective units common with all jobs, abnormal defective units nScrap a portion of a product or leftover material that has no economic value, relates to specific job or common to all jobs nJob order costing benefit and limitations 21 分步成本法 n分步成本法中的约当产量 部分完工的数量用相同工作量 所能完工的产品数量来表示，案例 n期初存货 计算公式 n转换成本 直接人工加间接费用 Process Costing n equivalent unit in process costing partially completed units expressed in terms of complete unit with the same amount of work, example, page 224 nBeginning inventory formula for calculation, page 224 nConversion cost direct labor plus overhead 分批成本法与分步成本法 Job Order versus Process Costing 22 分步成本法 n分步成本法的成本流程 通过流程和部门，都有自己的在 制品存货帐户，案例，图表1C-11 n生产成本报告的编制步骤 五个步骤 nProcess Costing nProcess costing cost flows through processes and departments, have its own work-in-process inventory account, example, figure 1C-11, page 225 nSteps in prepare a production cost report five steps, page 226 分批成本法与分步成本法 Job Order versus Process Costing 23 分步成本法 n先进先出 只用当期发生的成本和履行的工作来计算单位 成本，期初在制品存货与当期开始并完工的存货分开处理 ，五个步骤，案例 Process Costing nFirst in, first out calculate the unit cost using only costs incurred and work performed during current period, keep beginning WIP inventory separated from the inventory that begins and finished during current period, five step process, page 227, example 227-229 分批成本法与分步成本法 Job Order versus Process Costing 24 分步成本法 n加权平均法 使用包括当期成本和前期成本（期初在制品 存货中那部分）的总和，五个步骤，案例 n多部门的生产成本 案例 Process Costing nWeighted-average method calculate the unit cost using all costs including both those for the current period and prior periods (part of the beginning WIP inventory), five step process, example, page 230-232 nProduction costing in a multi-department company for example, page 232-238 分批成本法与分步成本法 Job Order versus Process Costing 25 分步成本法 n分步成本法下确定存货水平 案例 n分步成本法下的损耗 正常损害和非正常损耗，两种方法 n分步成本法的优点和局限 Process Costing nDetermining inventory levels in process costing for example, page 239-240 nSpoilage in process process costing normal and abnormal spoilage, handled in two ways nBenefits and limitations of process costing 分批成本法与分步成本法 Job Order versus Process Costing 26 作业成本法 Activity-Based Costing n作业成本法 基于作业所消耗的资源将成本分摊给顾客 、服务和产品，资源成本动因，作业成本动因 n阶段一 将资源成本（间接费用）分配给作业成本池或 作业中心 n阶段二 将作业成本分配给作业对象 nActivity-based costing assigning costs to customer, services, and products based on an activitys consumption of resources, resource cost driver, activity cost driver, nStage one resource cost assignment of overhead to activity cost pools or activity centers nStage two activity cost assignment of activity costs to cost objects 27 作业成本法 Activity-Based Costing ABC的主要步骤 n步骤1. 识别作业和资源成本 单位级，批次级，产品存 续级，设施存续级，客户级 n步骤2. 将资源成本分配给作业 案例 n步骤3. 将作业成本分配给成本对象 公式 Key Steps in ABC nStep 1. indentify activity and resource cost unit-level, batch- level, product-sustaining, facility sustaining, customer-level nStep 2. assign resource cost to activities example, page 242 nStep 3 assign activity cost to cost objects formula, page 243 28 什么时候用ABC n公司的产品极为多样化，复杂化和不同的数量 n很容易发生成本扭曲的公司 ABC与传统成本法之间的差异 nABC与传统成本法 图表1C-19 When to Use ABC nFirms have high product diversity, complexity or volume nFirms have a high likelihood of cost distortion Differences between ABC and Traditional Costing nABC vs. traditional costing Figure 1C-19 作业成本法 Activity-Based Costing 29 ABC的优点和局限 n优点 减少扭曲，获得相关成本，改变产品或作业设计 时知道如何影响成本和价值，更好地决定添加或舍弃某个 产品线 Benefits and Limitation of ABC nThe benefits reduce distortion, access to relevant cost, alter product or activity design and know how overall cost and value are affected, better decisions can be made to add or drop a product line 作业成本法 Activity-Based Costing 30 ABC的优点和局限 n局限 不是所有的间接成本都与某个特定成本动因有关 系，需要大量的开发和维护时间，软件，对变革的抵制， 会计时髦，大量的信息，与GAAP不相符 Benefits and Limitation of ABC nThe limitations not all overhead cost can be related to particular cost driver, require substantial development and maintenance time, software, resistance to change, accounting initiative, vast amount of information, do not conform to GAAP 作业成本法 Activity-Based Costing 31 产品生命周期成本法 Life-Cycle Costing n产品生命周期成本法 考虑一个产品或服务的整个生命 周期，从概念到销售到保修服务，案例，成本规划和产品 定价的基础，上游成本，制造成本和下游成本, 战略关注 于改善所有三个阶段的成本，在更早期就采取积极的措施 nLife-cycle costing consider the entire life cycle of a product or service, from concept through sales and warranty services, example, page 245, basis for cost planning and product pricing, upstream costs, manufacturing cost, downstream costs, strategy focus on improving costs in all three phases, proactive in the earlier phases 32 其他成本法 Other Costing Methods 营运成本法 n营运成本法 将分批成本法与分步成本法相结合，将直接 材料分配给批次，直接人工和间接费用与分步成本法相同 ，图表1C-20, 1C-21 Operation Costing nOperation costing combine job costing with process costing, assign direct material to each job or batch, direct labor and overhead similarly to process costing, example, Figure 1C-20, page, 1C-21, page 246 33 其他成本法 Other Costing Methods 营运成本法 n后推成本法 及时制系统，与四步骤循环的连续追踪成本 不同，忽略部分或全部会计分录，用正常或标准成本逆向 追溯发生的成本，跳过在制品存货分录，节约会计成本， 缺乏清晰的审计跟踪 Operation Costing nBackflush costing just in time system, contrast with sequential tracking costs through a four-stage cycle, omit some or all of the journal entries, normal or standard cost are used to work backward and flush out the cost, skip the journal entry for work-in-process inventory, save money on accounting, lack of clear audit trail 34 第三节：间接成本 Topic 3: Overhead Costs 35 固定和变动间接费用 Fixed and Variable Overhead Expenses 固定间接成本 n固定间接成本 针对某个绩效期间来设定，设定优先度和 追求效率，案例 变动间接成本 n变动间接成本 设定优先度，有效率，日常营运，持续过 程，案例 Fixed Overhead Costs nFixed overhead costs set for a certain performance period, setting priorities and pursuing efficiency, example, page 252 Variable Overhead Costs nVariable overhead costs setting priorities and being efficient, on day-to-day basis, ongoing process example, page 253 36 固定和变动间接费用 Fixed and Variable Overhead Expenses 固定间接成本分摊率 n确定预算固定分摊率的四个步骤 案例 预算变动间接成本分摊率 n变动间接费用分摊率 Fixed Overhead Cost Allocation Rates nFour steps in determining the budgeted fixed allocation rate page 253, example Budgeted Variable Overhead Cost Allocation Rates nVariable overhead application rate 37 工厂范围，部门和ABC间接费用成本法 Plant-Wide, Departmental, and ABC Overhead Costing 全厂间接成本分摊率 n全厂间接成本分摊率 用于生产设施上的所有间接成本的 单一分摊率，计算，生产设施有明显的单一成本动因 Plant-wide Overhead Rate nPlant-wide overhead rate single rate for all overhead cost at a production facility, calculation, page 254, a strong single cost driver related to all types of production 38 工厂范围，部门和ABC间接费用成本法 Plant-Wide, Departmental, and ABC Overhead Costing 部门间接成本分摊率 n部门间接成本分摊率 每个特定部门单独的间接成本分摊 率，计算，部门是同质的 Departmental Overhead Rate nDepartmental overhead rate single overhead rate for particular department, calculation, page 254, department is homogeneous 39 作业成本法下的间接成本分摊 n作业成本法 使用多个成本池和成本动因，因果关系， 作业为基础和数量为基础，图表1C-22,1C-23 ABC Overhead Costing nActivity-based costing using multiple cost pools and cost driver, cause-and-effect relationship, activity-based and volume-based, Figure 1C-22, 1C-23, page 255 工厂范围，部门和ABC间接费用成本法 Plant-Wide, Departmental, and ABC Overhead Costing 40 服务部门成本的分摊 Allocation of Service Department Costs 步骤1：追溯所有直接成本并将间接成本分摊到所 有部门 n单一比率成本分摊法 固定和变动成本设立单一分摊率 n边际贡献成本分摊法 分别设立变动和固定成本池 Phase 1: Trace Direct Cost and Allocate Overhead Costs to Department nSingle-rate cost allocation method single allocation base for a service departments combined fixed and variable costs, page 257 nContribution Margin cost allocation method separate fixed and variable cost pools for allocation of service department, page 257 41 步骤2：将特定服务部门的成本分配到生产部门或 其他服务部门 n直接分配法 案例 n按步向下分配法 案例 n交叉法分配法 案例 Phase 2: Allocate Service Department Costs to Production Department or Other Service Departments nDirect method example, page 259 nStep-down method example, page 260-261 nReciprocal method example, page 261-262 服务部门成本的分摊 Allocation of Service Department Costs 42 步骤3：将生产部门的成本分摊到产品 Phase 3: Allocate Production Department Costs to Products 服务部门成本的分摊 Allocation of Service Department Costs 43 第四节：经营效率 Topic 4: Operational Efficiency 44 材料需求计划 Material Requirements Planning n物料需求计划 “推”系统 n假设 案例 MRP系统的利益 nMRP系统的利益包括 更少地协调，计划的改进，更有 效的存货控制，缓冲存货，对需求的快速反应，更好的生 产过程控制 nMaterial requirements planning “push” system nPremises example, page 267-268 Benefits of MRP System n benefit of MRP system include less coordination, schedule improvement, more efficient inventory control, buffer inventory, quick response to demand, better manufacturing process process 45 及时制生产 Just-in-Time Manufacturing n及时制系统 综合的产品和存货控制方法体系，精益生 产，“拉”系统 JIT系统的特征 nJIT环境的主要特征 工作单元，多技能工人，减少设置 时间，减少生产前置时间，可靠的供应商 nJust-in-time system comprehensive product and inventory control methodology, lean manufacturing, “pull” Characteristics of JIT Systems nMajor characteristics of a JIT environment work cells, multiskilled workers, reduced setup times, reduced manufacturing lead times, reliable suppliers 46 及时制生产 Just-in-Time Manufacturing JIT实施中使用看板 n看板 可视的记录与卡片，显示需要特定数量的材料或 配件 The Use of Kanban in JIT Implementation nKanban visual record or a card, signal the need for a specified quantity of material or parts 47 及时制生产 Just-in-Time Manufacturing JIT的优点和局限 n一些一般的优点 生产优先，减少设置和前置时间，没 有过度生产，改善质量控制，存货控制，更少的书面工作 ，很强的供应商关系 JIT Benefits and Limitations nSome of the general benefits of JIT production priorities, reduced setup and lead time, no overproduction, improve quality control, inventory control, less paper work, strong supplier relationships 48 及时制生产 Just-in-Time Manufacturing JIT的优点和局限 n具体的财务优点 更低的存货投资，更低的场地投资， 更高的收入，直接追溯一些成本 n局限 没有缓冲，高度依赖供应链，潜在的断货，潜在 的加班费用 JIT Benefits and Limitations nSpecific financial benefits lower inventory investment, lower investment in space, higher revenues, direct tracing of some costs nLimitation no buffer, highly dependent on supply chain, potential stockout, potential overtime expense 49 外包 Outsourcing n外包 在核心业务上集中资源，利用其他公司的特长， 生产还是购买，契约生产，共赢关系 nOutsourcing concentrate resource on its core business, capitalize on the expertise of other firm, make versus buy, contract manufacturing, win-win relationship 50 外包 Outsourcing 外包的优点和局限 n优点 关注核心竞争力，获得外部技术和规模，获得技术 而没有过时的风险，不发生间接费用的情况下获得产能， 改善质量和及时性。 Benefits and Limitation of Outsourcing nBenefits focus on core competencies, gaining outside expertise or scale, access to technologies without risk of obsolescence, gaining capacities without incurring overhead costs, improve quality and timeliness 51 外包 Outsourcing 外包的优点和局限 n警惕 成本更高，失去内部技术和能力，减少过程和质量 控制，更少的灵活性，更少的个性化服务，隐私和保密问 题，竞争对手获得技术、规模和顾客，员工士气和忠诚度 问题 Benefits and Limitation of Outsourcing nCaution cost more, loss of in-house expertise and capability, reduce process control and quality control, less flexibility, less- personalized service, privacy and confidentiality issues, competitors obtaining expertise, scale, customer, employee morale and loyalty issue 52 约束理论 Theory of Constraints n约束理论 最优化生产量，限制因素，瓶颈或障碍，减慢 一个产品的总周期时间，在某个时间内一个系统只有一个 约束，强调解决系统约束，忽略非约束 约束理论的基本原则 n存货 更广泛地定义为包括所有资产 nTheory of constraints optimizing throughput, limiting factor, bottleneck or barrier, slows a products total cycle time, only one constraint in a system at any given time, emphasize fixing the system constraint and ignoring the nonconstraints Basic Principles in the Theory of Constraints nInventory more broadly defined to include all assets 53 约束理论 Theory of Constraints 约束理论的基本原则 n经营费用 系统将存货变成生产量所花费的钱 n产出贡献 公式 n鼓-缓冲-绳子 鼓的含义就是约束，绳子