整体预算与责任会计.ppt

Chapter 6,Master Budget and Responsibility Accounting 整體預算與責任會計,Understand what a master budget is and explain its benefits 瞭解何謂整體預算並解釋其利益,Learning Objective 1,預算是 (a)以數量表達管理當局在特定期間所預期進行之活動計劃，與(b)協助並協調完成計畫所需事項。 預算同時涵蓋計畫的財務與非財務面，並作為公司下一期間遵行的藍圖。 財務面之預算為對未來攸關收益、現金流量、財務狀況之預期，以數量化之資訊表達。非財務面之預算，如製造或出售之單位數、員工人數及新產品問世的數目。,預算 Budgets,編製預算循環（Budgeting Cycle）：遵循的步驟,Step 1:Performance planning. 將組織與各個下屬單位(如部門與分支)視為一體的 規劃績效。,Step 2Providing a frame of reference. 提供參考架構，將預算作為一套特定之期望，以便 與實際結果比較。,Step 3Investigating variations.調查差異。,Step 4Corrective action. 於調查後進行改正行動。,Step 5Planning again.重新規劃。,The Master Budget 整體預算,Master Budget 整體預算是管理當局對未來一段期間 (通常為一年)之經營及財務計畫，所彙 整成套的預算財務報表。,Operating Decisions 營業決策：強調有限資源 之使用。,Financial Decisions 財務決策：著重如何籌措 購買資源之資金。,Describe the advantages of budgets 說明預算之優點,Learning Objective 2,預算有何優點？ What are the Advantages of Budgets?,1.Compels strategic planning. 強迫策略規劃並執行計畫。,2.Provides a framework for judging performance. 提供評估績效架構。,3.Motivates employees and managers. 激勵員工與管理人員。,4.Promotes coordination and communication 促進組織內各下屬單位之溝通與 協調。,預算有何優點？ What are the Advantages of Budgets?,策略、規劃與預算 Strategy、Planning and Budgets,策略是指組織如何在符合本身能力與市場機會的情況下，完成其目標。 組織策略分析同時影響長期與短期規劃。 計畫一旦定位，組織即可利用這些計畫的預算來評估績效。 預算可以克服使用過去績效作為判斷實際結果基礎之兩項重要限制： （1）過去之表現摻入過去失誤與未達到標準的因素。 （2）所預期的未來與過去大不相同。,策略、規劃與預算 Strategy 、Planning and Budgets,Strategy Analysis 策略分析,Long-run Planning 長期規劃,Short-run Planning 短期規劃,Long-run Budgets 長期預算,Short-run Budgets 短期預算,預算管理,預算編製須耗許多時間管理。 高階主管希望低階層管理人員參與預算編製，可創造低階層管理人員間，對預算較大的投入愈責任感。 預算編製制度的優點多於所耗的成本。 預算編製須管理高層的支持。 預算不應僵硬地管理。,預算期間Time Coverage of Budgets,Budgets typically have a set time period (month, quarter, year). 預算通常具有一段期間(月,季,年) 。,This time period can itself be broken into subperiods. 預算期間可以再細分(如一年分十二個期間) 。,The most frequently used budget period is one year. 預算編列最常使用之期間為一年。,Businesses are increasingly using rolling budgets. 使用滾動預算(continuous budget持續預算)之企業 日益增加。,滾動預算continuous budget,滾動預算是以未來特定期間為一期，於一個月、一季或一年終了時，隨即加上新的一個 新的月份、新的一季或新的一年，並將已結 束的月份、季或年度預算抽出，以下則以此 類推。 滾動預算永遠為未來固定的一月、一季或一年。,Learning Objective 3,Prepare the operating budget and its supporting schedules 編製營業預算與其補充報表,營業預算與財務預算,營業預算 預算損益表與其附表合稱營業預算，這些附表為價值鏈中，從研究與發展到顧客服務等各企業功能的預算。 財務預算 係整體預算中由資本支出預算、現金預算、預算資產負債表與預算現金流量表組成。財務預算著重營業與資本支出計畫如何對現金產生影響。,編製營業預算之步驟,編製收入預算 編製生產預算（以單位數表示） 編製直接材料耗用預算與直接材料進貨預算 編製直接人工預算 編制製造費用預算,編製營業預算之步驟,編製期末存貨預算 編製銷或成本預算 編製非生產成本預算 編製預算損益表,營業預算釋例 Operating Budget Example,Hawaii Diving expects 1,100 units to be sold during the month of August 2004. Selling price is expected to be $240 per unit. How much are budgeted revenues for the month?,1,100 $240 = $264,000,Two pounds of direct materials are budgeted per unit at a cost of $2.00 per pound, $4.00 per unit.,Three direct labor-hours are budgeted per unit at $7.00 per hour, $21.00 per unit.,Variable overhead is budgeted at $8.00 per direct labor-hour, $24.00 per unit.,Fixed overhead is budgeted at $5,400 per month.,營業預算釋例 Operating Budget Example,Variable non-manufacturing costs are expected to be $0.14 per revenue dollar.,Fixed non-manufacturing costs are $7,800 per month.,營業預算釋例 Operating Budget Example,生產預算釋例 Production Budget Example,Budgeted sales (units),Target ending finished goods inventory (units),Beginning finished goods inventory (units),Budgeted production (units),+,=,Assume that target ending finished goods inventory is 80 units.,Beginning finished goods inventory is 100 units.,How many units need to be produced?,生產預算釋例 Production Budget Example,Hawaii Diving Production Budget for the Month of August 2004,Units required for sales 1,100 Add ending inv. of finished units 80 Total finished units required 1,180 Less beg. inv. of finished units 100 Units to be produced 1,080,生產預算釋例 Production Budget Example,直接材料耗用預算 Direct Materials Usage Budget,Each finished unit requires 2 pounds of direct materials at a cost of $2.00 per pound.,Desired (希望)ending inventory equals 15% of the materials required to produce next months sales.,September sales are forecasted to be 1,600 units.,What is the ending inventory in August?,2(1,60015%)=480 pounds,September sales: 1,600 2 pounds per unit = 3,200 pounds,3,200 15% = 480 pounds (the desired ending inventory),What is the beginning inventory in August? (亦即為七月之期末存貨用八月之銷貨15%),1,100 units 15% = 165 units 165 2 = 330 pounds,直接材料耗用預算 Direct Materials Usage Budget,How many pounds are needed to produce 1,080 units in August?,1,080 2 = 2,160 pounds,直接材料耗用預算 Direct Materials Usage Budget,材料進貨預算 Material Purchases Budget,Hawaii Diving Direct Material Purchases Budget for the Month of August 2004：,Units needed for production 2,160 Target ending inventory 480 Total material to provide for 2,640 Less beginning inventory 330 Units to be purchased 2,310 Unit purchase price $ 2.00 Total purchase cost $4,620,直接人工預算 Direct Manufacturing Labor Budget,Hawaii Diving Direct Labor Budget for the Month of August 2004,Units produced: 1,080 Direct labor-hours/unit 3 Total direct labor-hours: 3,240 Total budget : $7.003,240$22,680,Each unit requires 3 direct labor-hours at $7.00 per hour.,製造費用預算 Manufacturing Overhead Budget,Variable overhead is budgeted at $8.00 per direct labor-hour.,Fixed overhead is budgeted at $5,400 per month.,Hawaii Diving Manufacturing Overhead Budget for the Month of August 2004：,Variable Overhead: (3,240 $8.00) $25,920 Fixed Overhead 5,400 Total $31,320,製造費用預算 Manufacturing Overhead Budget,期末存貨預算 Ending Inventory Budget,Cost per finished unit: Materials $ 4 Labor 21 Variable manufacturing overhead 24 Fixed manufacturing overhead 5* Total $54 *$5,400 1,080 = $5,What is the cost of the target ending inventory for materials?,480 $2 = $960,What is the cost of the target finished goods inventory?,80 $54 = $4,320,期末存貨預算 Ending Inventory Budget,製造成本預算 Cost of Goods Manufactured Budget,Direct materials used: 2,160 $2.00 $ 4,320 Direct labor 22,680 Total overhead 31,320 Cost of goods manufactured $58,320,Ending finished goods inventory is $4,320.,Assume that the beginning finished goods inventory is $5,400.,銷貨成本預算 Cost of Goods Sold Budget,No beginning and ending work in process.,What is the cost of goods sold?,Beginning finished goods inventory $ 5,400 + Cost of goods manufactured $58,320 = Goods available for sale $63,720 Ending finished goods inventory $ 4,320 = Cost of goods sold $59,400,銷貨成本預算 Cost of Goods Sold Budget,非製造成本預算 Nonmanufacturing Costs Budget,Hawaii Diving Other Expenses Budget for the Month of August 2004：,Variable Expenses: ($0.14 $264,000) $36,960 Fixed expenses 7,800 Total $44,760,銷貨毛利預算 Gross Margin Budget,Cost of goods sold are budgeted at $59,400.,What is the budgeted gross margin?,Hawaii Diving has budgeted sales of $264,000 for the month of August.,預算損益表 Budgeted Statement of Income,Hawaii Diving Budgeted Income Statement for the Month ending August 31, 2004：,Sales $264,000 100% Less cost of sales 59,400 22% Gross margin $204,600 78% Other expenses 44,760 17% Operating income $159,840 61%,Learning Objective 4,Use computer-based financial planning models in sensitivity analysis 在敏感性分析中，使用以電腦為 基礎之財務規劃模式,財務規劃模式 Financial Planning Models,Financial planning models are mathematical representations of the interrelationships among operating activities, financial activities, and other factors that affect the master budget. 財務規劃模式是企業營業活動，財務活動， 及其他因素間之關係的數學式，其可影響整 體預算。,套裝軟體Software,Software packages are now readily available to reduce the computational burden and time required to prepare budgets. 套裝軟體現已可降低編製預算時，計算上之負荷及編製的時間。,These packages assist managers to do sensitivity analysis. 套裝軟體可以協助管理人員作敏感性分析。,敏感性分析Sensitivity Analysis,Consider Hawaii Diving.,What if some parameters in the budget model were to change? 基本假設改變時，結果將會如何變化？,For example, what if the selling price is expected to be $230 instead of $240?,What are expected revenues?,1,100 $230 = $253,000 instead of $264,000,What if the materials cost is expected to increase to $2.50 per pound instead of $2.00.,What is the cost of goods sold?,1,100 $55 = $60,500 instead of $59,400,Why the increase?,Because materials cost per unit become $5.00 instead of $4.00.,敏感性分析Sensitivity Analysis,現金預算是預計現金收入與支出的報表，其預測某一營業水準下，對現金狀況的影響。 編製現金預算可以協助避免不必要的閒置資金，與未能預期的現金短絀，並可確保現金餘額，維持所需。,現金預算Cash Budget,1.可供使用（借款前）現金餘額期初現金餘額+本期現金收入金額。 現金收現包括 （1）應收帳款之收現。 （2）現銷。 （3）其他租金權利金等現金收入來源。 為求現金預測精確，則需要對應收帳款之預期可收現加以分析。重要之分析因素包括過去壞帳之發生率，與自銷售至收現之平均期間。,現金預算Cash Budget,現金預算Cash Budget,2.現金支出項目 直接材料進貨 直接人工、其他工資與薪資支出 其他成本或費用（折舊不需支付現金除外） 其他支出（如折舊性資產或長期投資） 支付所得稅款 3.短期融資 是否需要短期融資，則將可供使用現金餘額+欲留現金最低餘額來決定。,現金預算Cash Budget,4.期末現金餘額 現金預算在期末現金餘額中會顯示一筆短期的自我清償（self-liquidating）之現金借款。 由於季節性的生產或銷售高峰常需用大量現金支付進貨、新工，與其他營業支出，才能生產與銷售產品，而銷貨時通常無法立即由客戶處收現因此需借入自我清償款項。 自我清償循環（self-liquidating cycle）係由現金購買存貨，出售後產生應收帳款，最後再收現成為現金的循環。,現金預算Cash Budget,Hawaii Diving has the following collection pattern:,In the month of sale: 50%,In the month following sale: 27%,In the second month following sale: 20%,Uncollectible: 3%,Budgeted charge sales are as follows:,June $200,000 July $250,000 August $264,000 September $260,000,What are the expected cash collections in August?,現金預算Cash Budget,Budgeted Cash Receipts for the Month Ending August 31, 2004：,August sales: $264,000 50% $132,000 July sales: $250,000 27% 67,500 June sales: $200,000 20% 40,000 Total $239,500,現金預算Cash Budget,Budgeted Cash Disbursements for the Month Ending August 31, 2004：,August purchases $ 4,620 Direct labor 22,680 Total overhead 31,320 Other expenses 9,760* Total $68,380 *Other expenses exclude depreciation,現金預算Cash Budget,Cash Budget for the Month Ending August 31, 2004：,Budgeted receipts $239,500 Budgeted disbursements 68,380 Net increase in cash $171,120,現金預算Cash Budget,Learning Objective 5,Explain kaizen budgeting and how it is used for cost management 解釋kaizen預算制度及其 如何為成本管理所使用,何謂Kaizen？ What is Kaizen?,The Japanese use the term “kaizen” for continuous improvement. 日本人使用“kaizen”一詞作為持續不斷改進之意。,Kaizen budgeting is an approach that explicitly incorporates continuous improvement during the budget period into the budget numbers. Kaizen預算制度係在預算期間內，持續不斷 改進預算數字。,Kaizen預算制度,It was previously estimated that it should take 3 labor-hours for Hawaii Diving to manufacture its product. Hawaii Diving可假設估計製造每一產品需花3個人小時。,A kaizen budgeting approach would incorporate future improvements. Kaizen預算制度可進行未來持續不斷改進。,Budgeted Hours/Item January March 2004 3.00 April June 2004 2.95 July September 2004 2.90 October December 2004 2.85,Kaizen預算制度,Learning Objective 6,Prepare an activity-based budget 編製作業基礎預算,作業基礎預算制度 Activity-Based Budgeting,Activity-based costing reports and analyzes past and current costs. 作業基礎成本制報導及分析過去與目前之成本。,Activity-based budgeting (ABB) focuses on the budgeted cost of activities necessary to produce and sell products and services. 作業基礎預算制度強調生產及銷售產品及服 務時，必要活動的預計成本。,Product A Product B Units produced: 880 200 Labor-hours per unit: 3 3 Budgeted setup-hours: 5 5 Total budgeted machine setup related cost is $25,920 per month.,作業基礎預算制度 Activity-Based Budgeting,Total budgeted labor-hours are:,Product A: 880 3 2,640 Product B: 200 3 600 Total 3,240,What is the allocation rate per labor-hour?,$25,920 3,240 = $8.00,作業基礎預算制度 Activity-Based Budgeting,Product A: $8.00 2,640 = $21,120,Total cost allocated to each product line:,Product B: $8.00 600 = $ 4,800,作業基礎預算制度 Activity-Based Budgeting,$25,920 budgeted machine setup cost 10 budgeted machine setup-hours = $2,592 allocation rate per machine setup-hour.,Under ABB, the number of setups is the cost driver.,How much machine setup related costs are allocated to each product line?,作業基礎預算制度 Activity-Based Budgeting,Product A Product B $2,592 5 $12,960 $2,592 5 $12,960,Setup-related cost per unit: Product A: $12,960 880 $14.73 Product B: $12,960 200 $64.80,作業基礎預算制度 Activity-Based Budgeting,Learning Objective 7,Describe responsibility centers and responsibility accounting 敘述責任中心及責任會計,何