管理会计horngrenima16e_ch09instructor

,IntroductiontoManagementAccounting,CharlesT.Horngren,StanfordUniversityGaryL.Sundem,UniversityofWashingtonSeattleWilliamO.Stratton,DixieStateCollegeofUtahDavidBurgstahler,UniversityofWashingtonSeattleJeffSchatzberg,UniversityofArizona,SIXTEENTHEDITION,GLOBALEDITION,ManagementControlSystemsAndResponsibilityAccounting(管理控制系统和责任会计),IntroductiontoManagementAccounting,Chapter9,ManagementControlSystems(管理控制系统),Thisisalogicalintegrationoftechniquesforgatheringandusinginformation.,Planningandcontrol,Motivating,Evaluating,LearningObjective1,Forecasting,Budgeting,TheManagementControlSystem,A:Setgoals,targets,C:Measure,Monitor,report,B:Planandexecute,D:Evaluate,reward,Feedbackandlearning,SettingGoals,Objectives,andPerformanceMeasures,Topmanagementdevelopsorganization-widegoals,measures,andtargets.Theyalsoidentifythecriticalprocessesneededtoachievethegoals.,Topmanagementandcriticalprocessmanagersdevelopkeysuccessfactorsandperformancemeasures.Theyalsoidentifyspecificobjectives.,Criticalprocessmanagersandlower-levelmanagersdevelopspecificperformancemeasuresforeachobjective.,SettingGoalsandPerformanceMeasures,OrganizationalGoals(企业目标),Goalsprovidealong-termframeworkaroundwhichanorganizationwillformitscomprehensiveplanforpositioningitselfinthemarket.,KeySuccessFactors(决定是否成功的关键因素),Keysuccessfactorsarecharacteristicsthatmanagersmustachieveinordertodrivetheorganizationtowarditsgoals.,Goalsprovidealong-termframeworkaroundwhichanorganizationwillformitscomprehensiveplanforpositioningitselfinthemarket.,EvaluatingPerformance,Managerialeffortmustaccompanygoalcongruence.,Goodmanagementcontrolsystemsfostergoalcongruenceandmanagerialeffort.Goalcongruenceisachievedwhenemployees,workingintheirownperceivedbestinterests,makedecisionsthathelpmeettheoverallgoalsoftheorganization.,LearningObjective2,ManagerialEffort,Managerialeffortisexertiontowardagoalorobjective.,Supervising,Planning,Thinking,Effortmeansworkingharder,faster,andbetter.,Motivation,Motivationisadrivetowardsomeselectedgoal.,Itcreateseffort.,Itcreatesactiontowardthatgoal.,DevelopingPerformanceMeasures,EffectiveperformancemeasureswillReflectkeyactionsandactivitiesthatrelatetoorganizationsgoalsBeaffectedbyactionsofmanagersandemployeesBereadilyunderstoodbyemployeesBalancelong-termandshort-termconcernsBereasonablyobjectiveandeasilymeasuredBeusedconsistentlyandregularly,LearningObjective3,FinancialMeasuresofPerformance,Financialmeasuresareoftenlaggingindicatorsthatarrivetoolate.,Oftentheeffectsofpoornonfinancialperformancedonotshowupinthefinancialmeasuresuntilconsiderablegroundhasbeenlost.,OperatingBudgets,ProfitTargets,ReturnonInvestments,NonfinancialMeasuresofPerformance,Thesemeasuresincludeaveragespeedofanswer,abandonrate,andapplicationprocessingtime.,AT&TUniversalCardServicesuses18performancemeasuresforitscustomerinquiriesprocess.,Nonfinancialmeasuresoftenmotivateemployeestowardachievingimportantperformancegoals.,MonitoringandReportingResults(监督与报告),Atallpointsintheplanningandcontrolprocess,itisvitalthateffectivecommunicationexistsamongalllevelsofmanagementandemployees.,Feedbackandlearningareatthecenterofthemanagementcontrolsystem.,ASuccessfulOrganizationandMeasuresofAchievement,ORGANIZATIONALLEARNINGTrainingtime,Turnover,Staffsatisfactionscore,BUSINESSPROCESSIMPROVEMENTCycletime,Defects,Activitycosts,CUSTOMERSATISFACTIONMarketshare,Surveyscores,Complaints,FINANCIALSTRENGTHProductprofitabilityEBIT,ControllabilityandMeasurementofFinancialPerformance,Managementcontrolsystem,Controllablecosts,Uncontrollablecosts,Controllableevents,Uncontrollableevents,ControllabilityandMeasurementofFinancialPerformance,Controllablecostsincludeallcoststhatamanagersdecisionsandactionscaninfluence.,Anuncontrollablecostisanycostthatcannotbeaffectedbythemanagementofaresponsibilitycenterwithinagiventimespan.,IdentifyingResponsibilityCenters(责任中心),Systemdesignersapplyresponsibilityaccountingtoidentifywhatpartoftheorganizationhasresponsibilityforeachaction.,Aresponsibilitycenterisasetofactivitiesassignedtoamanager,agroupofmanagers,orotheremployees.,LearningObjective4,IdentifyingResponsibilityCenters,Costcenters(成本中心),Profitcenters(利润中心),Investmentcenters(投资中心),IdentifyingResponsibilityCenters,Costcenters,Inacostcenter,managersareresponsibleforcostsonly.Acostcentermayencompassanentiredepartment,oradepartmentmaycontainseveralcostcenters.,Thedeterminationofthenumberofcostcentersdependsoncost-benefitconsiderationsdothebenefitsexceedthehighercostsofreporting?,IdentifyingResponsibilityCenters,Profitcenters,Profit-centermanagersareresponsibleforcontrollingrevenuesaswellascoststhatis,profitability.Aprofitcentercanexistinnonprofitorganizations,despitethename,(thoughitmightnotbereferredtoassuch)whenaresponsibilitycenterreceivesrevenuesforitsservices.,IdentifyingResponsibilityCenters,Investmentcenters,Aninvestmentcenteraddsresponsibilityforinvestmenttoprofit-centerresponsibilities.Investment-centersuccessdependsonbothincomeandinvestedcapital,measuredbyrelatingincomegeneratedtothevalueofthecapitalemployed.,ContributionMargin(贡献毛益法),Managersmayquicklycalculateanyexpectedchangesinincomebymultiplyingincreasesindollarsalesbythecontributionmarginratio.,Thecontributionmarginisespeciallyhelpfulforpredictingtheimpactonincomeofshort-runchangesinactivityvolume.,9-B1,9-B1,9-B1,Segments(分部),Segmentsareresponsibilitycentersforwhichacompanydevelopsseparatemeasuresofrevenuesandcosts.,LearningObjective5,RetailGroceryCompany,WestDivision,EastDivision,Meats,Produce,Groceries,MeatStore2,MeatStore1,RetailGroceryCompany,ContributionControllablebySegmentManagers,Controllablecostsareusuallydiscretionaryfixedcostssuchaslocaladvertisingandsomesalaries,butnotthemanagerssalary.,Managershelpexplainthetotalsegmentcontribution,buttheyareresponsibleonlyforthecontrollablecontribution.Fixedcostscontrollablebythesegmentmanagersaredeductedfromthecontributionmargintoobtainthecontributioncontrollablebysegmentmanagers.,9-B2,9-B2,9-B2,PerformanceMeasures,LearningObjective6,Manyorganizations,inrecentyears,havedevelopedanawarenessoftheimportanceofcontrollingaspectsofnonfinancialperformancemeasures.,QualityControl,CycleTime,Productivity,QualityControl,Qualitycontrolistheefforttoensurethatproductsandservicesperformtocustomerrequirements.,ThetraditionalapproachtocontrollingqualityintheU.S.wastoinspectproductsaftercompletingthemandrejectorreworkthosethatfailedtheinspections.,Becausetestingisexpensive,companiesofteninspectedonlyasampleofproducts.,CostofQualityReport(质量成本报告)(P404),Prevention(预防成本),Internalfailure（内部故障成本,Appraisal(检测、鉴定成本),Externalfailure（外部故障成本）,CostofQualityReport,Preventioncostsarethecostsincurredtopreventtheproductionofdefectiveproductsordeliveryofsubstandardservices.,Appraisalcostsarethecostsincurredtoidentifydefectiveproductsorservices.,CostofQualityReport,Internalfailurecostsarethecostsofdefectivecomponentsandfinalproductsorservicesthatarescrappedorreworked.,Externalfailurecostsarethecostscausedbydeliveryofdefectiveproductsorservicestocustomers,suchasfieldrepairs,returns,andwarrantyexpenses.,TQM,WhatisTQM?,Totalqualitymanagement(TQM)focusesonpreventionofdefectsandonachievementofcustomersatisfaction.,TheTQMapproachassumesanorganizationminimizesthecostofqualitywhenitachieveshighqualitylevels.TQMistheapplicationofqualityprinciplestoalltheorganizationseffortstosatisfycustomers.,QualityControl(质量控制),Qualitycontrolistheefforttoensurethatproductsandservicesperformtocustomerrequirements.,Annualawardforbeing#1intotalcustomerservice.Congratulations!,LearningObjective7,Quality-ControlChart(成本控制图),Thequality-controlchartisastatisticalplotofmeasuresofvariousproductdimensionsorattributes.,Thisplothelpsdetectprocessdeviationsbeforetheprocessgeneratesdefects.,Quality-ControlChart(成本控制图),SixSigma（六西格玛：6倍标准差）,Whatissixsigma?,Itisacontinuousprocessimprovementeffortdesignedtoreducecostsbyimprovingquality.,Ithasbroadenedintoageneralprocesstodefineandmeasureaprocess,analyzeit,andimproveittominimizeerrors.,ControlofCycleTime（生产周期）,Cycletime,orthroughputtime,isthetimetakentocompleteaproductorservice,oranyofthecomponentsofaproductorservice.,Thelongeraproductorserviceisinprocess,themorecostsitconsumes.,ControlofCycleTime（生产周期）,ControlofProductivity（生产率）,Productivityisameasureofoutputsdividedbyinputs.,Productivitymeasuresvarywidelyaccordingtothetypeofresourcewithwhichmanagementisconcerned.,OutputsInputs,Productivity=,ControlofProductivity,Howshouldoutputsandinputsbemeasured?,Labor-intensiveorganizationsareconcernedwithincreasingtheproductivityoflabor,solabor-basedmeasuresareappropriate.,MeasuresofProductivity,MeasuresofProductivity,TheBalancedScorecard(平衡记分卡),Abalancedscorecardisaperformancemeasurementandreportingsystemthatstrikesabalancebetweenfinancialandoperatingmeasures.,Itlinksperformancetorewards.,Itgivesexplicitrecognitiontothediversityoforganizationalgoals.,TheBalancedScorecard,Whatarekeyperformanceindicators?,Theyaremeasuresthatdrivetheorganizationtoachieveitsgoals.,Keyperformanceindicators:,TheBalancedScorecard,Thescorecardmeasuresanorganizationsperformancefromfourkeyperspectives:,Financial,Internalprocesses,Customers,Employeegrowthandlearning,TheBalancedScorecard,9-B3,9-B3,9-B3,Service,Government,andNonprofitOrganizations（服务行业、政府机关、非赢利组织）,Mostservice,government,andnonprofitorganizationshavemoredifficultyimplementingmanagementcontrolsystems.,LearningObjective8,Outputsofserviceandnonprofitorganizationsaremoredifficulttomeasurethanarethecarsorcomputersthatareproducedbymanufacturers.,Service,Governm