管理会计——上海对外经贸大学参赛案例分析PPT课件

.,1,WAYtobeBETTERFOOD,ProductCostingatFineFoods,.,2,OUTLINE,SpecialOrderDealing,CostAllocation,PerformanceEvaluation,ProductionScheduleModification,CostDriverModification,EvaluationSystemModification,RecommendationsSummary,.,3,PreparingActivity,WarehousingActivity,ProcessingActivity,PackagingActivity,PartofVariableOperatingCost,1.DirectCosts&IndirectCosts2.MP&OtherProducts,PartofMaterialCost,.,4,VariableManufacturingCosts,Inaccurate！,Straighttoproducts,reasonable?,.,5,SteamboilersVehiclesSanitation,Factory,ProductGroups,Products,Products,Assignedtofactoriesbyusageofactivity,Fixedpercentage,2,I,3,Weight,Remainingcost,FixedpercentageWeight,Unfair!,Straighttoproducts,reasonable?,FixedIndirectProductionCosts,Productiontime,.,6,Unfair!,Reallytoproducts?,OtherCosts,.,7,Breakthelimitsbetweenproductanddepartment,1,Operatingcosts,Products,Somecostdriversareunfairandinaccurate,2,Somecostscantbestraightlytracedtoproduct,3,Heavyproduct,Highercost,Estimate,Accurate,Shouldbefirstallocatedtoproductgroups,thentoproducts,ProblemsinCostAllocation,.,8,CostCenter,Manufacturing,Operating,Directmanufacturing,Indirectmanufacturing,Corporate,SMU,Variable,Fixed,Fixed,Fixed,Variable,Labor,Material,Package,Product,.,9,RawmaterialPackagematerialLabor,Costfor1unitCostfor1unitLaborfor1unit,FreightoutMediaandPromotion,Current,Recommendation,Current,Recommendation,WeightWeight,DistancePromotiontime,Current,Recommendation,SalesandmarketingCorporatelevel,SalesvolumeIncluded,LabortimeExclude,UnchangedUnchangedUnchanged,DirectManufacturing,VariableOperating,FixedOperating,.,10,Assignto,TraditionalApproach,.,11,IndirectManufacturingCost,CostObject,CostObject,CostObject,CostObject,CostObject,CostObject,ABCApproach,.,12,ElectricitySteamWaterWarehousing,Variable,ProductGroup,ProductGroup,Fixed,MaintenanceWorkshopstorageProductionlineProductionlineClearingEngineeringManagementEnvironmentQuality,ProductGroup,ProductGroup,ProductGroup,Usage,Volume,Time,ProductionTime,Pro-rata,CostPool,.,13,1.ConsiderationsonSpecialOrders,3.AnalysisandRecommendations,2.Problems&BenefitsofSpecialOrders,Accounting,1.ConsiderationsonSpecialOrders,.,14,Others,1.ConsiderationsonSpecialOrders,.,15,2.BenefitsofSpecialOrders,RawMaterialLongPreserved,Flexibility,IdleCapacityWellUsed,Efficiency,SpecialOrderAvant-gardeforaNewMarket,StrategicDevelopment,MPNicheMarketinMexico,MarketShare,.,16,Requestforthesespecialorderscomeunexpectedly,Rightnow,Changeto,Change,AcceptswhenCM10,Orderscanberejectedwithinoneyearbeforedelivery,DefaultRisk!,2.ProblemsOfSpecialOrders,.,17,Multiplechoice,Produceinadvanceforstorage,BrandproductMP,Developnewmarketthroughspecialorder,3.AnalysisandRecommendations,.,18,Multiplechoice,Produceinadvanceforstorage,BrandproductMP,Developnewmarketthroughspecialorder,3.AnalysisandRecommendations,.,19,Multiplechoice,Produceinadvanceforstorage,BrandproductMP,Developnewmarketthroughspecialorder,3.AnalysisandRecommendations,.,20,ResponsibilityCenter,EvaluationMethod,AgencyCosts,SignificantPointsinPerformanceEvaluation,CostCenterRevenueCenterProfitCenterInvestmentCenter,Inordertoknowhowwellaentityperforms,youhavetofirstknowitsresponsibility,andjudgeitonlybythis.Whichoneapplies?,Indifferentoccasions,differentmethodsofevaluationshouldbeused,whichoneapplies?,ContributionMarginOperatingProfitReturnonInvestmentEVA,Conflictofinterestbetweenthecompanyownerandthemanager,usuallyresultsfromasymmetricinformation.AnypossibilityofexistinginFineFoods?,1,3,2,.,21,WhattypesofcentersareSMUs?,1,Factory,DecisionCenter,OperatingCostCenter,ManufacturingCostCenter,OperatingCost,Revenue,.,22,Individual-basedvsTeam-basedEvaluation,2,ProbleminFineFoodNoemphasisontheteamperformanceofevaluationisfound.,WerecommendFineFoodssetupafilerecordingthecontributions,improvementsaccomplishmentstheemployeehasmade,setdifferentweighttothem,andgivethewholeteamanoverallscoreandrewardthem。,A,.,23,NonFinancialEvaluationMethod,2,Quality:Protein,Fat,Water,Carbohydrate,Safety:PesticideResiduesHeavyMetalResiduesMicro-organism,B,.,24,FinancialEvaluationMethod,2,ContributionMargin,ROI,EVA,OperatingProfit,Salesminusvariablecosts,butignoresfixedcosts,notagoodmethodforSMUasawhole,Needtoknowthecapitalemployedandthefinancingcost,notagoodmethodforonlyaunitinacompany,Notonlytakesaccountofvariablecostsbutalsofixedcosts,goodforSMU,butneedstobemodifiedandtakethecontrollableprofitintoconsideration,c,.,25,Specialordersnotrelatedwithfixedmanufacturing,Corporateleveloperatingcostsareirrelevant,.,26,Sales-variablecosts=RealContributionMargin,Fixedoperating+Fixedmanufacturing,SegmentOperatingProfit,.,27,Whichindicatorisbetter？,.,28,Wheredoesagencycostscomefrom?,3,.,29,ProductCosting,WhatWeveDoneBefore:,Removeirrelevantcost,Reallocatemisplacedcost,Modifycostdriver,SpecialOrder,Considermultiaspectfactors,Changethecontributionmargin,Designthestrategicdevelopmentplan,Perfo