管理会计我的资源horngrenima16e_ch08

,IntroductiontoManagementAccounting,CharlesT.Horngren,StanfordUniversityGaryL.Sundem,UniversityofWashingtonSeattleWilliamO.Stratton,DixieStateCollegeofUtahDavidBurgstahler,UniversityofWashingtonSeattleJeffSchatzberg,UniversityofArizona,SIXTEENTHEDITION,GLOBALEDITION,FlexibleBudgetsandVarianceAnalysis(弹性预算和差异分析),Chapter8,IntroductiontoManagementAccounting,FavorableandUnfavorableVariances(有利与不利的差异),ProfitRevenueCostsActualExpectedFFUActualExpectedUUF,Favorablevariancesarisewhenactualresultsexceedbudgeted.,Unfavorablevariancesarisewhenactualresultsfallbelowbudgeted.,Favorable(F)versusUnfavorable(U)Variances,TypesofFavorableandUnfavorableVariances,Favorableprofitvariancesarisewhenactualprofitsexceedbudgetedprofits.Unfavorableprofitvarianceoccurswhenactualprofitfallsbelowbudgetedprofit.,Actualrevenuesthatexceedbudgetedrevenuesresultinfavorablerevenuevariances,andactualrevenuesthatfallshortofbudgetedrevenuesresultinunfavorablerevenuevariances.,TypesofFavorableandUnfavorableVariances,Whenactualcostsexceedbudgetedcosts,wehaveunfavorablecostvariances;whenactualcostsarelessthanbudgetedcosts,wehavefavorablecostvariances.,Thefavorableandunfavorablelabelsindicateonlythedirectionalrelationshipssummarizedinthechartstheydonotindicatethattheexplanationforthevarianceisnecessarilygoodorbad.,FavorableorUnfavorableVariance?,Todeterminewhetheravarianceisfavorableorunfavorable,uselogicratherthanmemorizingaformula.,Apricevarianceisfavorableiftheactualpriceislessthanthestandard.,Aquantityvarianceisfavorableiftheactualquantityusedislessthanthestandardquantityallowed.,StaticandFlexibleBudgets(静态与弹性预算),Astaticbudgetispreparedforonlyonelevelofagiventypeofactivity.Differencesbetweenactualresultsandthestaticbudgetforlevelofoutputachievedarestatic-budgetvariances.,LearningObjective1,Aflexiblebudget(variablebudget变动预算)adjustsfordifferentlevelsofactivities.Differencesbetweenactualresultsandtheflexiblebudgetareflexible-budgetvariances.,StaticBudgets(静态),FlexibleBudgetFormulas（弹性预算）,Todevelopaflexiblebudget,managersdeterminerevenueandcostbehavior(withintherelevantrange)withrespecttocostdrivers.,LearningObjective2,Notethatthestaticbudgetisjusttheflexiblebudgetforasingleassumedlevelofactivity.,FlexibleBudgetFormulas（弹性预算）,Activity-BasedFlexibleBudget(以作业为基础的弹性预算),Anactivity-basedflexiblebudgetisbasedonbudgetedcostsforeachactivityandrelatedcostdriver.,Foreachactivity,costsdependonandifferentcostdriver.,LearningObjective3,P332,Activity-BasedFlexibleBudget,Static-BudgetVariancesandFlexible-BudgetVariances,Flexiblebudgetvariancesreflecthowactualresultsdeviatefromwhatwasexpected,giventheachievedactivitylevel.,Differencesbetweenactualresultsandthestaticbudgetfortheoriginalplannedlevelofoutputarestatic-budgetvariances.,Differencesbetweenactualresultsandtheflexiblebudgetfortheactuallevelofoutputachievedareflexible-budgetvariances.,EvaluationofFinancialPerformance,2)revenueorvariablecostsperunitofactivityandfixedcostsperperiodwerenotasexpected.,Actualresultsmaydifferfromthemasterbudget（总预算）because.,1)salesandothercost-driveractivitieswerenotthesameasoriginallyforecasted,or,LearningObjective4,EvaluationofFinancialPerformance,Actualresultsatactualactivitylevel(1),Flexible-budgetvariances(2)=(1)-(3),Flexiblebudgetforactualsalesactivity(3),Sales-ActivityVariance(4)=(3)(5),StaticBudget(5),IsolatingtheCausesofVariances（分析差异产生的原因）,Managersusecomparisonsamongactualresults,masterbudgets,andflexiblebudgetstoevaluateorganizationalperformance.,IsolatingtheCausesofVariances,Effectiveness(效率)isthedegreetowhichagoal,objective,ortargetismet.,Performancemaybeeffective,efficient,both,orneither.,Efficiency(效益)isthedegreetowhichinputsareusedinrelationtoagivenlevelofoutputs.,Flexible-BudgetVariances（弹性预算差异）,Totalflexible-budgetvariance=TotalactualresultsTotalflexible-budgetplannedresults,LearningObjective5,$5,970Unfavorable,Sales-ActivityVariances（销售作业差异）,Totalsales-activityvariance,=,ActualsalesunitMasterbudgetedsalesunits,Budgetedcontributionmarginperunit,(7,0009,000)$9.20,$18,400Unfavorable,Flexiblebudget,Masterbudget,=,RoleofStandardsinDeterminingVariances,Static-budgetvariancesandflexible-budgetvariancesdependonthecostsusedinthebudgetformulas.Budgetformulacostsarestandardcostscoststhatshouldbeachieved.Standardcostsaredefinedindifferentwaysbydifferentcompanies.Thelevelatwhichstandardsaresetwillaffectthevariancesgeneratedandtheincentivescreated.,SettingStandards(标准设定),Anexpectedcostisthecostthatismostlikelytobeattained.,Astandardcostisacarefullydevelopedcostperunitthatshouldbeattained.,Perfection(ideal)standardsareexpressionsofthemostefficientperformancepossibleunderthebestconceivableconditions,usingexistingspecificationsandequipment.,Noprovision（预留）ismadeforwaste,spoilage,machinebreakdowns,andthelike.,CurrentlyAttainableStandards.(当前可实现标准),arelevelsofperformancethatmanagerscanachievebyrealisticlevelsofeffort.,Theymakeallowancesfornormaldefects,spoilage,waste,andnonproductivetime.,Trade-Offs（折衷研究）AmongVariances,Improvementsinoneareacouldleadtoimprovementsinothersandviceversa.,Likewise,substandardperformanceinoneareamaybebalancedbysuperiorperformanceinothers.,WhentoInvestigateVariances,Whenshouldmanagementinvestigateavariance?,Manyorganizationshavedevelopedsuchrulesofthumbas“investigateallvariancesexceeding$5,000or15%ofexpectedcost,whicheverislower.”,ComparisonwithPriorPeriods,Someorganizationscomparethemostrecentbudgetperiodsactualresultswithlastyearsresultsforthesameperiod.,Thesecomparisonsarenotasusefulascomparisonsofactualoutcomeswithanup-to-dateflexiblebudget.,8-B1(p351),8-B1(p351),Flexible-BudgetVarianceinDetail（弹性预算差异）,Standardperunitofoutput:,Std.inputsFlexibleexpectedBudgetAmountDirectMaterial5pounds$2/pound$10DirectLaborhour$16/hour$8,Std.priceexpected,Flexible-budgetamountsbasedon$10perunitofoutputfordirectmaterialsand$8perunitfordirectlabor.,VariancesfromMaterialandLaborStandards,StandardCostsAllowed:,DirectmaterialCostallowed7,000unitsX5poundsX$2.00perpound=$70,000,DirectlaborCostallowed7,000unitsX1/2hourX$16.00perhour=$56,000,VariancesfromMaterialandLaborStandards（直接材料与直接人工）,Actualresultsfor7,000unitsproduced:,DirectmaterialPoundspurchasedandused:36,800Price/pound:$1.90Totalactualcost:$69,920,DirectlaborHoursused:3,750Actualprice(rate):$16.40Totalactualcost:$61,500,VariancesfromMaterialandLaborStandards,Unitsofgoodoutputachieved,Inputallowedperunitofoutput,Standardunitpriceofinput,=,FlexibleBudgetorTotalStandardCostAllowed,VariancesfromMaterialandLaborStandards,(1)(2)(3)FlexibleActualFlexibleBudgetCostsBudgetVarianceDirectMaterials$69,920*$70,000$80FDirectLabor61,500*$56,000$5,500U,Flexible-budgetcostisthestandardquantityallowedfortheactuallevelofactivitymultipliedbythestandardpriceperunit.Flexible-budgetvariancesfordirectmaterialanddirectlabor:$80Fand$5,500U,respectively,PriceandQuantityVariances价格与数量差异,Pricevariance:(Appliedtolaboriscalledaratevariance),Quantityvariance:(Oftencalledusageorefficiencyvariance),(Actualquantityusedstandardquantityallowedforactualoutput)Standardprice,(ActualpriceStandardPrice)Actualquantityused,LearningObjective6,PriceVarianceComputations,Directmaterialspricevariance:,Directlaborprice(rate)variance:,($16.40$16.00)perhour3,750hours=$1,500U,($1.90$2.00)perpound36,800pounds=$3,680F,Quantity(Usage)VarianceComputations,Direct-materialsquantityvariance:,Direct-laborquantityvariance:,3,750(7,000)hours$16perhour=$4,000U,36,800(7,0005)pounds$2perpound=$3,600U,FavorableorUnfavorableVariance?（有利与不利差异）,TodeterminewhetheravarianceisFavorableorunfavorable,uselogicratherthanmemorizingaformula.,Apricevarianceisfavorableistheactualpriceislessthanthestandard.,Aquantityvarianceisfavorableiftheactualquantityusedislessthanthestandardquantityallowed.,DirectMaterialsFlexibleBudgetVariance,Direct-LaborFlexible-budgetvariance:,$1,500unfavorable+$4,000unfavorable=$5,500unfavorable,Direct-MaterialsFlexible-budgetvariance:,$3,680favorable+$3,600unfavorable=$80favorable,Thesumofthedirect-laborpriceandquantityvariancesequalsthedirect-laborflexible-budgetvariance.Similarly,thesumofthedirect-materialspriceandquantityvariancesequalsthetotaldirect-materialsflexible-budgetvariance.,InterpretationofPriceandUsageVariances（价格与用量差异）,Priceandusagevariancesarehelpfulbecausetheyprovidefeedbacktothoseresponsibleformanaginginputs.,Managersshouldnotusethesevariancesalonefordecisionmaking,control,orevaluation.,Bydividingflexible-budgetvariancesintopriceandquantityvariances,managerscanbebetterevaluatedonvariancesthattheycancontrol.,8-B2(p351),8-B2(p351),8-B2(p351),Variable-OverheadSpendingandEfficiencyVariances（可变制造费用耗费差异与效能差异）,Avariable-overheadefficiencyvarianceoccurswhenactualcost-driveractivitydiffersfromthestandardamountallowedfortheactualoutputachieved.,Avaria