管理会计双语版总结.ppt

1,Review,2,Chapter1:Introduction,Whymanagementaccounting?OriginandevolutionofmanagementaccountingContrastingfinancialandmanagementaccountingEthicalstandardsformanagementaccountingManagementaccountinginChina,3,Chapter2:ClassifyingCosts,AssigningcoststocostobjectsProductcostDirectmaterialsDirectlaborManufacturingoverheadPeriodcostSellingcostAdministrativecostPrimecostandconversioncost,4,Chapter2:ClassifyingCosts,InventoryclassificationsRawmaterialsWork-in-processFinishedgoodsTheflowofproductcostManufacturingcostforcurrentperiod+Beginningwork-in-processinventory=costofgoodsavailabletobefinished-Endingwork-in-processinventory=Costofgoodsmanufactured,5,Chapter3:DeterminingCostsofProducts,JobordercostingDirectmaterial:traceDirectlabor:traceManufacturingoverhead:allocateCostpoolandallocationbaseActualcostsystemvs.normalcostsystemOver-applyvs.under-applyProcesscostingEquivalentunitsandcostperequivalentunitCostofendingwork-in-processCostofcompletedunits,6,Chapter4:ActivityBasedCosting,ABCCostdriver:causesthecosttooccurStepstoemployABCReviewmanufacturingoverheadIdentifymajoractivitiesPoolthecostsofmajoractivitiesDeterminemultiplecostapplicationratesDeterminethecostsassignedtoindividualproductsComparisonoftraditionalandABCoverheadallocation,7,MajorPointsofCostAllocation,Whyallocate?,Howmuchtoallocate?,Allocatetowhom?,Howtoallocate?,1,2,3,4,8,Chapter5:CostBehavior,CommoncostbehaviorpatternsFixedcosts:thinkastotalVariablecosts:thinkonaper-unitbasisRelevantrangeMixedcostsanditsseparationTheengineeringapproachScattergraphingThehigh-lowmethodRegressionanalysis,9,Chapter6:BusinessDecisionsusingCostBehavior,Cost-volume-profitanalysisContributionmargintotalvs.perunitContributionmarginratioBreak-even(inunitsandindollars)Targetprofit(inunitsandindollars)Threeformulas(page136)Sensitivityanalysis,10,CVPEquations,SalesVariableCostsFixedCosts=targetprofit,(Sales)(VCratio*Sales)FC=targetprofit,(SP/unit*units)(VC/unit*units)FC=targetprofit,(Sales)(VCratio*Sales)FC=TPratio*Sales,11,Chapter6:BusinessDecisionsusingCostBehavior,AbsorptioncostingandvariablecostingFunctionalandcontributionincomestatement,12,Sales,VariableCosts,ContributionMargin,DirectMaterial,DirectLabor,VariableMfg.,VariableSthepresentvalueofanannuityof$1at14%fortenyearsis5.216.;thefuturevalueof$1at14%fortenyearsis3.707;thefuturevalueofanannuityof$1at14%fortenyearsis19.337.,63,Problem6,Compute:(1)Anticipatenetincomeperyear(2%)(2)Annualnetcashflow(3%)(3)Paybackperiod(2%)(4)Accountingrateofreturnoninitialinvestment(2%)(5)Netpresentvalue(3%),64,Problem6,（1）Depreciationexpense:(380,000-60,000)10=32,000Netincome:Revenues320,000Lessexpense:Depreciation32,000Other165,000197,000Operatingincome123,000Lessincometax(60%)73,800Netincome49,200,65,Problem6,（2）Cashflow:49,200+32,000=81,200peryearor320,000-165,000-73,800=81,200（3）Paybackperiod:380,00081,200=4.7years（4）Accountingrateofreturn:49,200380,000=12.9%,66,Problem6,（5）NPV:Annualcashflows,81,200 x5.2161=423,547Salvagevalue,60,000 x0.2697=16,182Grosspresentvalue439,729Less:Investment380,000Netpresentvalue59,729,67,Page31810-44,Problem7,68,Page31810-44,Directmaterialpricevariance=19360-16000*1.10=1760UDirectmaterialquantityvariance=12000*1.10-2300*5*1.10=550UDirectlaborratevariance=46410-4750*12=10590FDirectlaborefficiencyvariance=4750*12-2300*2*12=1800U,(ActualmaterialpriceStandardmaterialprice)Actualmaterialquantity,(ActualmaterialquantityStandardmaterialquantity)Standardmaterialprice,(ActuallaborhoursStandardlaborhours)Standardlaborrateperhour,(ActuallaborrateStandardlaborrate)Actuallaborhours,69,Page31810-44,Variablemfg.overheadspendingvariance=29100-4750*6=600UVariablemfg.overhead