管理会计和战略目的控制系统(英文)

1、9 -1 2001 Prentice Hall Business Publishing Management Accounting, 3/E, Atkinson, Banker, Kaplan, and YoungManagement Accounting and Control Systems for Strategic Purposes: Assessing Performance Over the Entire Value ChainChapter 99 -2 2001 Prentice Hall Business Publishing Management Accounting, 3/

2、E, Atkinson, Banker, Kaplan, and YoungLearning Objective 1 Discuss the concept of control.9 -3 2001 Prentice Hall Business Publishing Management Accounting, 3/E, Atkinson, Banker, Kaplan, and YoungManagement Accounting and Control SystemsuWhat is a management accounting and control system?uIt is a s

3、ystem that generates and uses information to help decision makers assess whether an organization is achieving its objectives.uA system is in control if it is on the path to achieving its strategic objectives.9 -4 2001 Prentice Hall Business Publishing Management Accounting, 3/E, Atkinson, Banker, Ka

4、plan, and YoungManagement Accounting and Control SystemsThe Cycle of ControlPlanMonitorEvaluateExecuteCorrect9 -5 2001 Prentice Hall Business Publishing Management Accounting, 3/E, Atkinson, Banker, Kaplan, and YoungManagement Accounting and Control SystemsuPlanning consists of developing an organiz

5、ations objectives, choosing activities to accomplish the objectives, and selecting measures to determine how well the objectives were met.uExecution is implementing the plan.uMonitoring is the process of measuring the systems current level of performance.9 -6 2001 Prentice Hall Business Publishing M

6、anagement Accounting, 3/E, Atkinson, Banker, Kaplan, and YoungManagement Accounting and Control SystemsuEvaluation occurs when feedback about the systems current level of performance is compared to the planned level. uCorrecting consists of taking the appropriate actions to return the system to an i

7、n-control state.9 -7 2001 Prentice Hall Business Publishing Management Accounting, 3/E, Atkinson, Banker, Kaplan, and YoungLearning Objective 2Identify the characteristics of well-designed management accounting and control systems (MACS).9 -8 2001 Prentice Hall Business Publishing Management Account

8、ing, 3/E, Atkinson, Banker, Kaplan, and YoungCharacteristics of Well-Designed MACSuA well-designed management accounting and control system should include behavioral and technical considerations.uWhat are some behavioral considerations?uEmbedding the organizations ethical code of conduct into MACS d

9、esign9 -9 2001 Prentice Hall Business Publishing Management Accounting, 3/E, Atkinson, Banker, Kaplan, and YoungCharacteristics of Well-Designed MACS2Using a mix of short- and long-term qualitative and quantitative performance measures3Empowering employees to be involved in decision making and MACS

10、design4Developing an appropriate incentive system to reward performance9 -10 2001 Prentice Hall Business Publishing Management Accounting, 3/E, Atkinson, Banker, Kaplan, and YoungCharacteristics of Well-Designed MACSuWhat are some technical considerations?uRelevance of the information generateduScop

11、e of the system9 -11 2001 Prentice Hall Business Publishing Management Accounting, 3/E, Atkinson, Banker, Kaplan, and YoungCharacteristics of Well-Designed MACSuThe relevance of the information is measured by four characteristics: AccurateTimelyFlexibleConsistent9 -12 2001 Prentice Hall Business Pub

12、lishing Management Accounting, 3/E, Atkinson, Banker, Kaplan, and YoungCharacteristics of Well-Designed MACSuThe scope of the system must be comprehensive and include all activities across the entire value chain.uresearch, development, and engineeringumanufacturingucustomers9 -13 2001 Prentice Hall

13、Business Publishing Management Accounting, 3/E, Atkinson, Banker, Kaplan, and YoungLearning Objective 3Describe the total-life-cycle costing approach to managing product costs over the value chain.9 -14 2001 Prentice Hall Business Publishing Management Accounting, 3/E, Atkinson, Banker, Kaplan, and

14、YoungTotal-Life-Cycle-CostinguWhat is total-life-cycle costing?uIt is the process of managing all costs along the value chain.uA TLCC system provides information for managers to understand and manage costs through a products design, development, manufacturing, marketing, distribution, maintenance, s

15、ervice, and disposal stages.9 -15 2001 Prentice Hall Business Publishing Management Accounting, 3/E, Atkinson, Banker, Kaplan, and YoungTotal-Life-Cycle-CostingRD&ECycleManufacturingCyclePost ServiceCycle9 -16 2001 Prentice Hall Business Publishing Management Accounting, 3/E, Atkinson, Banker, K

16、aplan, and YoungTotal-Life-Cycle-CostinguWhat are the three stages of the research, development, and engineering cycle?uMarket researchuProduct designuProduct developmentu80% to 85% of a products total life costs are committed by decisions made in the RD&E cycle.9 -17 2001 Prentice Hall Business

17、 Publishing Management Accounting, 3/E, Atkinson, Banker, Kaplan, and YoungTotal-Life-Cycle-CostinguWhat are committed costs?uThese are costs that a company knows it will have to incur at a future date.uWhat are manufacturing cycle costs?uThese are the costs incurred in the production of the product

18、.uUsually at this stage there is not much room for engineering flexibility.9 -18 2001 Prentice Hall Business Publishing Management Accounting, 3/E, Atkinson, Banker, Kaplan, and YoungTotal-Life-Cycle-CostinguWhen does the post-sale service and disposal cycle begin?uIt begins when the first unit prod

19、uced is in the hands of the customer.9 -19 2001 Prentice Hall Business Publishing Management Accounting, 3/E, Atkinson, Banker, Kaplan, and YoungTotal-Life-Cycle-CostinguWhat are the three stages of the service cycle?uRapid growthuTransitionuMaturity9 -20 2001 Prentice Hall Business Publishing Manag

20、ement Accounting, 3/E, Atkinson, Banker, Kaplan, and YoungTotal-Life-Cycle-CostingTraditional Stages of theAccountingTotal life Cycle Focus Post-Sale$ Costs Research, Development, Manufacturing Service and and Engineering Cycle Disposal100% 80% 60% 40% 20% 0%Cost CommittedCosts Incurred9 -21 2001 Pr

21、entice Hall Business Publishing Management Accounting, 3/E, Atkinson, Banker, Kaplan, and YoungLearning Objective 4Explain target costing.9 -22 2001 Prentice Hall Business Publishing Management Accounting, 3/E, Atkinson, Banker, Kaplan, and YoungTarget CostinguWhat is target costing?uIt is a cost pl

22、anning method used during the RD&E cycle that focuses on reducing costs for products that require discrete manufacturing processes and reasonably short product life cycle.9 -23 2001 Prentice Hall Business Publishing Management Accounting, 3/E, Atkinson, Banker, Kaplan, and YoungTarget CostingRD&

23、amp;ECycleManufacturingCyclePost ServiceCycleTarget Costing9 -24 2001 Prentice Hall Business Publishing Management Accounting, 3/E, Atkinson, Banker, Kaplan, and YoungComparing Traditional Cost Reduction to Target Costing Traditional Cost Target Reduction CostingMarket Research to DetermineCustomer

24、Needs and Price PointsCustomer RequirementsProduct Specifications9 -25 2001 Prentice Hall Business Publishing Management Accounting, 3/E, Atkinson, Banker, Kaplan, and YoungComparing Traditional Cost Reduction to Target Costing Traditional Cost Target Reduction CostingTarget Selling PriceTarget Prod

25、uctVolumeDesign Target ProfitEngineeringSupplier Pricing9 -26 2001 Prentice Hall Business Publishing Management Accounting, 3/E, Atkinson, Banker, Kaplan, and YoungComparing Traditional Cost Reduction to Target CostingEstimated CostTarget CostDesired ProfitMarginValueEngineeringSupplierPricingPressu

26、re Traditional Cost Target Reduction Costing9 -27 2001 Prentice Hall Business Publishing Management Accounting, 3/E, Atkinson, Banker, Kaplan, and YoungComparing Traditional Cost Reduction to Target CostingManufacturingPeriodic CostReductionContinuous CostReduction Traditional Cost Target Reduction

27、Costing9 -28 2001 Prentice Hall Business Publishing Management Accounting, 3/E, Atkinson, Banker, Kaplan, and YoungComparing Traditional Cost Reduction to Target CostinguUnder traditional costing, the profit margin is the result of the difference between the expected selling price and the estimated

28、production cost.uPt = St CtuThe cost-plus method is another traditional approach.9 -29 2001 Prentice Hall Business Publishing Management Accounting, 3/E, Atkinson, Banker, Kaplan, and YoungComparing Traditional Cost Reduction to Target CostinguUnder the cost-plus method the selling price is the sum

29、of the expected product cost and the expected profit margin.uScp = Ccp + Pcp9 -30 2001 Prentice Hall Business Publishing Management Accounting, 3/E, Atkinson, Banker, Kaplan, and YoungComparing Traditional Cost Reduction to Target CostinguUnder target costing, the target profit margin results from a

30、 long-run profit analysis often based on return on sales.uThe target cost is the difference between the target selling price and the target profit margin.uCtc = Stc Ptc9 -31 2001 Prentice Hall Business Publishing Management Accounting, 3/E, Atkinson, Banker, Kaplan, and YoungConcerns About Target Co

31、stinguWhat are some potential problems in implementing target costing?uConflict can arise between parties involved in the process.uEmployees may experience burnout due to pressure.uDevelopment time may increase.9 -32 2001 Prentice Hall Business Publishing Management Accounting, 3/E, Atkinson, Banker

32、, Kaplan, and YoungLearning Objective 5Explain Kaizen costing.9 -33 2001 Prentice Hall Business Publishing Management Accounting, 3/E, Atkinson, Banker, Kaplan, and YoungKaizenuWhat is Kaizen?uIt is a Japanese term for making improvements to a process through small, incremental amounts rather than t

33、hrough large innovations.9 -34 2001 Prentice Hall Business Publishing Management Accounting, 3/E, Atkinson, Banker, Kaplan, and YoungKaizen CostinguWhat is Kaizen Costing?uIt is a planning method used during the manufacturing cycle with an emphasis on reducing variable costs in one period below the

34、costs in a base period.uThe target-reduction rate is the ratio of the target reduction amount to the cost base.9 -35 2001 Prentice Hall Business Publishing Management Accounting, 3/E, Atkinson, Banker, Kaplan, and YoungKaizen CostingManufacturingCycleRD&E CyclePost ServiceCycleKaizen Costing9 -3

35、6 2001 Prentice Hall Business Publishing Management Accounting, 3/E, Atkinson, Banker, Kaplan, and YoungComparing Traditional Cost Reduction to Kaizen CostingStandard Costing1. Cost-control system concept2. Assumes stability in current manufacturing process3. Goal is to meet cost performance standar

36、dsKaizen Costing1. Cost-reduction system concept2. Assumes continuous improvements in manufacturing3. Goal is to achieve cost reduction standards9 -37 2001 Prentice Hall Business Publishing Management Accounting, 3/E, Atkinson, Banker, Kaplan, and YoungComparing Traditional Cost Reduction to Kaizen

37、CostingStandard CostingTechniques1. Standards are set annually or semi- annually2. Variance analysis involves comparing actual to standard costs3. Investigation occurs when standards are not metKaizen CostingTechniques1. Cost reduction targets are set and applied monthly2. Variance analysis involves

38、 target Kaizen costs versus actual cost reduction amounts3. Investigation occurs when target reductions are not attained9 -38 2001 Prentice Hall Business Publishing Management Accounting, 3/E, Atkinson, Banker, Kaplan, and YoungComparing Traditional Cost Reduction to Kaizen CostingWho has the best k

39、nowledge to reduce costs?Standard CostingManagers andengineers developstandardsKaizen CostingWorkers are closestto the process andthus know best9 -39 2001 Prentice Hall Business Publishing Management Accounting, 3/E, Atkinson, Banker, Kaplan, and YoungConcerns About Kaizen CostinguWhat is a concern

40、about Kaizen Costing?uThe system places enormous pressure on employees to reduce every conceivable cost.uWhat is a cost-sustaining period?uIt is a period that allows employees to learn new procedures before Kaizen targets are imposed.9 -40 2001 Prentice Hall Business Publishing Management Accounting

41、, 3/E, Atkinson, Banker, Kaplan, and YoungLearning Objective 6Discuss environmental costing issues.9 -41 2001 Prentice Hall Business Publishing Management Accounting, 3/E, Atkinson, Banker, Kaplan, and YoungEnvironmental CostinguPerhaps the best way to control and reduce environmental costs is to us

42、e activity-based costing.uEnvironmental costs fall into two categories:uExplicituImplicit9 -42 2001 Prentice Hall Business Publishing Management Accounting, 3/E, Atkinson, Banker, Kaplan, and YoungEnvironmental CostinguWhat are some examples of explicit costs?udirect costs to modify technology and p

43、rocessesucosts of cleanup and disposalucosts of permits to operate a facilityufines levied by government agenciesulitigation fees9 -43 2001 Prentice Hall Business Publishing Management Accounting, 3/E, Atkinson, Banker, Kaplan, and YoungEnvironmental CostinguWhat are some examples of implicit costs?

44、uadministration and legal counseluemployee education and awarenessuloss of goodwill if environmental disasters occur9 -44 2001 Prentice Hall Business Publishing Management Accounting, 3/E, Atkinson, Banker, Kaplan, and YoungLearning Objective 7Understand the process of benchmarking the best practice

45、s of other organizations.9 -45 2001 Prentice Hall Business Publishing Management Accounting, 3/E, Atkinson, Banker, Kaplan, and YoungBenchmarkinguWhat is benchmarking?uIt is an organizations search for implementation of the best way of doing something as practiced by another organization.uThe benchm

46、arking process consists of five stages.9 -46 2001 Prentice Hall Business Publishing Management Accounting, 3/E, Atkinson, Banker, Kaplan, and YoungThe Benchmarking ProcessuStage 1Internal Study and Preliminarily Competitive AnalysesFactors to ConsiderPreliminary internal and external competitive ana

47、lysisDetermine key areas for studyDetermine scope and significance of the study9 -47 2001 Prentice Hall Business Publishing Management Accounting, 3/E, Atkinson, Banker, Kaplan, and YoungThe Benchmarking ProcessuStage 2Developing Long-Term Commitment to the Benchmarking Project and Coalescing the Be

48、nchmarking TeamsFactors to ConsiderDevelop Long-Term Commitment to the Benchmarking Project:Gain senior management supportDevelop a clear set of objectives Empower employees to make change9 -48 2001 Prentice Hall Business Publishing Management Accounting, 3/E, Atkinson, Banker, Kaplan, and YoungThe Benchmarking ProcessuStage 2 (contd.)Developing Long-Term Commitment to the Benchmarking Project and Coalescing the Benchmarking TeamsFactors to ConsiderCoalescing the Benchmarking Team:Use an experienced coordinator Tra