整体预算与责任会计ppt课件

1、Chapter 6Master Budget andResponsibility Accounting整體預算與責任會計整體預算與責任會計Understand what a master budgetis and explain its benefits瞭解何謂整體預算並解釋其利益瞭解何謂整體預算並解釋其利益Learning Objective 1n預算是預算是 (a)以數量表達管理當局在特定期間以數量表達管理當局在特定期間所預期進行之活動計劃，與所預期進行之活動計劃，與(b)協助並協調協助並協調完成計畫所需事項。完成計畫所需事項。n預算同時涵蓋計畫的財務與非財務面，並預算同時涵蓋計畫的財務與

2、非財務面，並作為公司下一期間遵行的藍圖。作為公司下一期間遵行的藍圖。n財務面之預算為對未來攸關收益、現金流財務面之預算為對未來攸關收益、現金流量、財務狀況之預期，以數量化之資訊表量、財務狀況之預期，以數量化之資訊表達。非財務面之預算，如製造或出售之單達。非財務面之預算，如製造或出售之單位數、員工人數及新產品問世的數目。位數、員工人數及新產品問世的數目。預算預算 Budgets編製預算循環編製預算循環Budgeting Cycle）：遵循的步驟）：遵循的步驟Step 1:Performance planning. 將組織與各個下屬單位將組織與各個下屬單位(如部門與分支如部門與分支)視為一體的視為

3、一體的 規劃績效。規劃績效。Step 2Providing a frame of reference. 提供參考架構，將預算作為一套特定之期望，以便提供參考架構，將預算作為一套特定之期望，以便 與實際結果比較。與實際結果比較。Step 3Investigating variations.調查差異。調查差異。Step 4Corrective action. 於調查後進行改正行動。於調查後進行改正行動。Step 5Planning again.重新規劃。重新規劃。The Master Budget 整體預算整體預算Master Budget整體預算是管理當局對未來一段期間整體預算是管理當局對未來一

4、段期間(通常為一年通常為一年)之經營及財務計畫，所彙之經營及財務計畫，所彙整成套的預算財務報表。整成套的預算財務報表。Operating Decisions營業決策：強調有限資源營業決策：強調有限資源之使用。之使用。Financial Decisions財務決策：著重如何籌措財務決策：著重如何籌措購買資源之資金。購買資源之資金。Describe the advantagesof budgets說明預算之優點說明預算之優點Learning Objective 2預算有何優點？預算有何優點？ What are the Advantages of Budgets?1.Compels strategi

5、c planning. 強迫策略規劃並執行計畫。強迫策略規劃並執行計畫。2.Provides a framework for judging performance. 提供評估績效架構。提供評估績效架構。3.Motivates employees and managers. 激勵員工與管理人員。激勵員工與管理人員。4.Promotes coordination and communication 促進組織內各下屬單位之溝通與促進組織內各下屬單位之溝通與 協調。協調。預算有何優點？預算有何優點？ What are the Advantages of Budgets?战略、規劃與預算战略、規劃與預

6、算Strategy、Planning and Budgetsn策略是指組織如何在符合本身能力與市場機會的情況策略是指組織如何在符合本身能力與市場機會的情況下，完成其目標。下，完成其目標。n組織策略分析同時影響長期與短期規劃。組織策略分析同時影響長期與短期規劃。n計畫一旦定位，組織即可利用這些計畫的預算來評估計畫一旦定位，組織即可利用這些計畫的預算來評估績效。績效。n預算可以克服使用過去績效作為判斷實際結果基礎之預算可以克服使用過去績效作為判斷實際結果基礎之兩項重要限制：兩項重要限制：n （1過去之表現摻入過去失誤與未達到標準的因素。過去之表現摻入過去失誤與未達到標準的因素。n （2所預期的未來

7、與過去大不相同。所預期的未來與過去大不相同。战略、規劃與預算战略、規劃與預算Strategy 、Planning and BudgetsStrategyAnalysis策略分析策略分析Long-runPlanning長期規劃長期規劃Short-runPlanning短期規劃短期規劃Long-runBudgets長期預算長期預算Short-runBudgets短期預算短期預算預算管理預算管理n預算編製須耗許多時間管理。預算編製須耗許多時間管理。n高階主管希望低階層管理人員參與預算高階主管希望低階層管理人員參與預算編製，可創造低階層管理人員間，對預編製，可創造低階層管理人員間，對預算較大的投入愈責

8、任感。算較大的投入愈責任感。n預算編製制度的優點多於所耗的成本。預算編製制度的優點多於所耗的成本。n預算編製須管理高層的支持。預算編製須管理高層的支持。n預算不應僵硬地管理。預算不應僵硬地管理。預算期間預算期間Time Coverage of BudgetsBudgets typically have a set time period (month, quarter, year).預算通常具有一段期間預算通常具有一段期間(月月,季季,年年) 。This time period can itself be broken into subperiods. 預算期間可以再細分預算期間可以再細分(如

9、一年分十二個期間如一年分十二個期間) 。The most frequently used budget period is one year.預算編列最常使用之期間為一年。預算編列最常使用之期間為一年。Businesses are increasingly using rolling budgets.使用滾動預算使用滾動預算(continuous budget持續預算持續預算)之企業之企業日益增加。日益增加。滾動預算滾動預算continuous budgetn滾動預算是以未來特定期間為一期，於滾動預算是以未來特定期間為一期，於一個月、一季或一年終了時，隨即加上一個月、一季或一年終了時，隨即加上

10、新的一個新的一個n 新的月份、新的一季或新的一年，並新的月份、新的一季或新的一年，並將已結將已結n 束的月份、季或年度預算抽出，以下束的月份、季或年度預算抽出，以下則以此則以此n 類推。類推。n滾動預算永遠為未來固定的一月、一季滾動預算永遠為未來固定的一月、一季或一年。或一年。Learning Objective 3Prepare the operating budgetand its supporting schedules編製營業預算與其補充報表編製營業預算與其補充報表營業預算與財務預算營業預算與財務預算n營業預算營業預算n 預算損益表與其附表合稱營業預算，這預算損益表與其附表合稱營業預算

11、，這些附表為價值鏈中，從研究與發展到顧些附表為價值鏈中，從研究與發展到顧客服務等各企業功能的預算。客服務等各企業功能的預算。n財務預算財務預算n 係整體預算中由資本支出預算、現金預係整體預算中由資本支出預算、現金預算、預算資產負債表與預算現金流量表算、預算資產負債表與預算現金流量表組成。財務預算著重營業與資本支出計組成。財務預算著重營業與資本支出計畫如何對現金產生影響。畫如何對現金產生影響。編製營業預算之步驟編製營業預算之步驟n編製收入預算編製收入預算n編製生產預算以單位數表示）編製生產預算以單位數表示）n編製直接材料耗用預算與直接材料進貨編製直接材料耗用預算與直接材料進貨預算預算n編製直接人

12、工預算編製直接人工預算n編制製造費用預算編制製造費用預算編製營業預算之步驟編製營業預算之步驟n編製期末存貨預算編製期末存貨預算n編製銷或成本預算編製銷或成本預算n編製非生產成本預算編製非生產成本預算n編製預算損益表編製預算損益表營業預算釋例營業預算釋例Operating Budget ExampleHawaii Diving expects 1,100 units to be sold during the month of August 2019. Selling price is expected to be $240 per unit.How much are budgeted reve

13、nues for the month?1,100 $240 = $264,000Two pounds of direct materials are budgeted perunit at a cost of $2.00 per pound, $4.00 per unit.Three direct labor-hours are budgeted per unitat $7.00 per hour, $21.00 per unit.Variable overhead is budgeted at $8.00per direct labor-hour, $24.00 per unit.Fixed

14、 overhead is budgeted at $5,400 per month.營業預算釋例營業預算釋例Operating Budget ExampleVariable non-manufacturing costs areexpected to be $0.14 per revenue dollar.Fixed non-manufacturing costs are$7,800 per month.營業預算釋例營業預算釋例Operating Budget Example生產預算釋例生產預算釋例Production Budget ExampleBudgeted sales (units)

15、Target ending finished goods inventory (units)Beginning finished goods inventory (units)Budgeted production (units)+=Assume that target ending finished goodsinventory is 80 units.Beginning finished goods inventory is 100 units.How many units need to be produced?生產預算釋例生產預算釋例Production Budget ExampleH

16、awaii Diving Production Budgetfor the Month of August 2019Units required for sales1,100Add ending inv. of finished units 80Total finished units required1,180Less beg. inv. of finished units 100Units to be produced1,080生產預算釋例生產預算釋例Production Budget Example直接材料耗用預算直接材料耗用預算 Direct Materials Usage Budge

17、tEach finished unit requires 2 pounds of directmaterials at a cost of $2.00 per pound.Desired (希望)ending inventory equals 15% of thematerials required to produce next months sales.September sales are forecasted to be 1,600 units.What is the ending inventory in August?2(1,60015%)=480 poundsSeptember

18、sales: 1,600 2 pounds per unit= 3,200 pounds3,200 15% = 480 pounds(the desired ending inventory)What is the beginning inventory in August?(亦即為七月之期末存貨用八月之銷貨15%)1,100 units 15% = 165 units165 2 = 330 pounds直接材料耗用預算直接材料耗用預算 Direct Materials Usage BudgetHow many pounds are needed to produce1,080 units i

19、n August?1,080 2 = 2,160 pounds直接材料耗用預算直接材料耗用預算 Direct Materials Usage Budget材料進貨預算材料進貨預算Material Purchases BudgetHawaii Diving Direct Material Purchases Budget for the Month of August 2019：Units needed for production 2,160Target ending inventory 480Total material to provide for 2,640Less beginning

20、inventory 330Units to be purchased 2,310Unit purchase price$ 2.00Total purchase cost$4,620直接人工預算直接人工預算Direct Manufacturing Labor BudgetHawaii Diving Direct Labor Budgetfor the Month of August 2019Units produced: 1,080Direct labor-hours/unit 3Total direct labor-hours: 3,240Total budget : $7.003,240$2

21、2,680Each unit requires 3 direct labor-hoursat $7.00 per hour.製造費用預算製造費用預算Manufacturing Overhead BudgetVariable overhead is budgeted at $8.00per direct labor-hour.Fixed overhead is budgeted at $5,400 per month.Hawaii Diving Manufacturing OverheadBudget for the Month of August 2019：Variable Overhead:

22、(3,240 $8.00)$25,920Fixed Overhead 5,400Total$31,320製造費用預算製造費用預算Manufacturing Overhead Budget期末存貨預算期末存貨預算Ending Inventory BudgetCost per finished unit:Materials$ 4Labor 21Variable manufacturing overhead 24 Fixed manufacturing overhead 5*Total$54*$5,400 1,080 = $5What is the cost of the target ending

23、 inventory for materials?480 $2 = $960What is the cost of the target finished goods inventory?80 $54 = $4,320期末存貨預算期末存貨預算Ending Inventory Budget製造成本預算製造成本預算Cost of Goods Manufactured BudgetDirect materials used: 2,160 $2.00$ 4,320Direct labor 22,680Total overhead 31,320Cost of goods manufactured$58,

24、320Ending finished goods inventory is $4,320.Assume that the beginning finishedgoods inventory is $5,400.銷貨成本預算銷貨成本預算 Cost of Goods Sold BudgetNo beginning and ending work in process.What is the cost of goods sold?Beginning finished goods inventory$ 5,400+ Cost of goods manufactured$58,320= Goods av

25、ailable for sale$63,720 Ending finished goods inventory$ 4,320= Cost of goods sold$59,400銷貨成本預算銷貨成本預算 Cost of Goods Sold Budget非製造成本預算非製造成本預算Nonmanufacturing Costs BudgetHawaii Diving Other Expenses Budgetfor the Month of August 2019：Variable Expenses:($0.14 $264,000)$36,960Fixed expenses 7,800Total

26、$44,760銷貨毛利預算銷貨毛利預算Gross Margin BudgetCost of goods sold are budgeted at $59,400.What is the budgeted gross margin?Hawaii Diving has budgeted sales of$264,000 for the month of August.預算損益表預算損益表Budgeted Statement of IncomeHawaii Diving Budgeted Income Statementfor the Month ending August 31, 2019：Sal

27、es$264,000100%Less cost of sales 59,400 22%Gross margin$204,600 78%Other expenses 44,760 17%Operating income$159,840 61%Learning Objective 4Use computer-based financialplanning models insensitivity analysis在敏感性分析中，使用以電腦為在敏感性分析中，使用以電腦為基礎之財務規劃模式基礎之財務規劃模式財務規劃模式財務規劃模式Financial Planning ModelsFinancial p

28、lanning models are mathematical representations of the interrelationships among operating activities, financial activities, and other factors that affect the master budget.財務規劃模式是企業營業活動，財務活動，財務規劃模式是企業營業活動，財務活動，及其他因素間之關係的數學式，其可影響整及其他因素間之關係的數學式，其可影響整體預算。體預算。套裝軟體套裝軟體SoftwareSoftware packages are now re

29、adily available to reduce the computational burden and time required to prepare budgets.套裝軟體現已可降低編製預算時，計算上之負荷及編製的套裝軟體現已可降低編製預算時，計算上之負荷及編製的時間。時間。These packages assist managers to do sensitivity analysis.套裝軟體可以協助管理人員作敏感性分析。套裝軟體可以協助管理人員作敏感性分析。敏感性分析敏感性分析Sensitivity Analysis Consider Hawaii Diving.What i

30、f some parameters in the budget model were to change?基本假設改變時，結果將會如何變化？基本假設改變時，結果將會如何變化？For example, what if the selling price is expected to be $230 instead of $240?What are expected revenues?1,100 $230 = $253,000 instead of $264,000What if the materials cost is expected to increase to $2.50 per pou

31、nd instead of $2.00.What is the cost of goods sold?1,100 $55 = $60,500 instead of $59,400Why the increase?Because materials cost per unit become $5.00 instead of $4.00.敏感性分析敏感性分析Sensitivity Analysisn現金預算是預計現金收入與支出的報現金預算是預計現金收入與支出的報表，其預測某一營業水準下，對現金表，其預測某一營業水準下，對現金狀況的影響。狀況的影響。n編製現金預算可以協助避免不必要的編製現金預算可以

32、協助避免不必要的閒置資金，與未能預期的現金短絀，閒置資金，與未能預期的現金短絀，並可確保現金餘額，維持所需。並可確保現金餘額，維持所需。現金預算現金預算Cash Budget 1.可供使用借款前現金餘額期初現金餘額可供使用借款前現金餘額期初現金餘額+本本期現金收入金額。期現金收入金額。現金收現包括現金收現包括（1應收帳款之收現。應收帳款之收現。（2現銷。現銷。（3其他租金權利金等現金收入來源。其他租金權利金等現金收入來源。為求現金預測精確，則需要對應收帳款之預期可收為求現金預測精確，則需要對應收帳款之預期可收現加以分析。重要之分析因素包括過去壞帳之發現加以分析。重要之分析因素包括過去壞帳之發生

33、率，與自銷售至收現之平均期間。生率，與自銷售至收現之平均期間。現金預算現金預算Cash Budget現金預算現金預算Cash Budget2.現金支出項目現金支出項目直接材料進貨直接材料進貨直接人工、其他工資與薪資支出直接人工、其他工資與薪資支出其他成本或費用折舊不需支付現金除外）其他成本或費用折舊不需支付現金除外）其他支出如折舊性資產或長期投資）其他支出如折舊性資產或長期投資）支付所得稅款支付所得稅款3.短期融資短期融資是否需要短期融資，則將可供使用現金餘額是否需要短期融資，則將可供使用現金餘額+欲欲留現金最低餘額來決定。留現金最低餘額來決定。現金預算現金預算Cash Budget4.期末現

34、金餘額期末現金餘額現金預算在期末現金餘額中會顯示一筆短期的自現金預算在期末現金餘額中會顯示一筆短期的自我清償（我清償（self-liquidating之現金借款。之現金借款。由於季節性的生產或銷售高峰常需用大量現金支付由於季節性的生產或銷售高峰常需用大量現金支付進貨、新工，與其他營業支出，才能生產與銷售進貨、新工，與其他營業支出，才能生產與銷售產品，而銷貨時通常無法立即由客戶處收現因此產品，而銷貨時通常無法立即由客戶處收現因此需借入自我清償款項。需借入自我清償款項。自我清償循環自我清償循環self-liquidating cycle係由現金購係由現金購買存貨，出售後產生應收帳款，最後再收現成為

35、買存貨，出售後產生應收帳款，最後再收現成為現金的循環。現金的循環。現金預算現金預算Cash BudgetHawaii Diving has the following collection pattern:In the month of sale:50%In the month following sale:27%In the second month following sale:20%Uncollectible: 3%Budgeted charge sales are as follows:June$200,000July$250,000August$264,000September$26

36、0,000What are the expected cash collections in August?現金預算現金預算Cash BudgetBudgeted Cash Receipts for the Month Ending August 31, 2019：August sales:$264,000 50%$132,000July sales:$250,000 27% 67,500June sales:$200,000 20% 40,000Total$239,500現金預算現金預算Cash BudgetBudgeted Cash Disbursements for the Month

37、Ending August 31, 2019：August purchases$ 4,620Direct labor 22,680Total overhead 31,320 Other expenses 9,760*Total$68,380*Other expenses exclude depreciation現金預算現金預算Cash BudgetCash Budget for the Month Ending August 31, 2019：Budgeted receipts$239,500Budgeted disbursements 68,380Net increase in cash$1

38、71,120現金預算現金預算Cash BudgetLearning Objective 5Explain kaizen budgetingand how it is used forcost management解釋解釋kaizen預算制度及其預算制度及其如何為成本管理所使用如何為成本管理所使用何謂何謂Kaizen？ What is Kaizen? The Japanese use the term “kaizen” for continuous improvement.日本人使用日本人使用“kaizen一詞作為持續不斷改進之意。一詞作為持續不斷改進之意。Kaizen budgeting is

39、 an approach that explicitly incorporates continuous improvement during the budget period into the budget numbers.Kaizen預算制度係在預算期間內，持續不斷預算制度係在預算期間內，持續不斷改進預算數字。改進預算數字。Kaizen預算制度預算制度It was previously estimated that it should take 3 labor-hours for Hawaii Diving to manufacture its product.Hawaii Diving

40、可假設估計製造每一產品需花可假設估計製造每一產品需花3個人小時。個人小時。A kaizen budgeting approach would incorporate future improvements.Kaizen預算制度可進行未來持續不斷改進。預算制度可進行未來持續不斷改進。Budgeted Hours/ItemJanuary March 2019 3.00April June 20192.95July September 20192.90October December 20192.85Kaizen預算制度預算制度Learning Objective 6Prepare an activ

41、ity-basedbudget編製作業基礎預算編製作業基礎預算作業基礎預算制度作業基礎預算制度Activity-Based BudgetingActivity-based costing reports and analyzes past and current costs.作業基礎成本制報導及分析過去與目前之成本。作業基礎成本制報導及分析過去與目前之成本。Activity-based budgeting (ABB) focuses on the budgeted cost of activities necessary to produce and sell products and ser

42、vices.作業基礎預算制度強調生產及銷售產品及服作業基礎預算制度強調生產及銷售產品及服務時，必要活動的預計成本。務時，必要活動的預計成本。 Product A Product BUnits produced:880200Labor-hours per unit: 3 3Budgeted setup-hours: 5 5Total budgeted machine setup related cost is$25,920 per month.作業基礎預算制度作業基礎預算制度Activity-Based BudgetingTotal budgeted labor-hours are:Produc

43、t A: 880 32,640Product B: 200 3 600Total3,240What is the allocation rate per labor-hour?$25,920 3,240 = $8.00作業基礎預算制度作業基礎預算制度Activity-Based BudgetingProduct A: $8.00 2,640=$21,120Total cost allocated to each product line:Product B: $8.00 600=$ 4,800作業基礎預算制度作業基礎預算制度Activity-Based Budgeting$25,920 bud

44、geted machine setup cost 10 budgeted machine setup-hours= $2,592 allocation rate per machine setup-hour.Under ABB, the number of setups is the cost driver.How much machine setup related costs areallocated to each product line?作業基礎預算制度作業基礎預算制度Activity-Based Budgeting Product A Product B$2,592 5$12,96

45、0$2,592 5$12,960Setup-related cost per unit:Product A: $12,960 880$14.73Product B: $12,960 200$64.80作業基礎預算制度作業基礎預算制度Activity-Based BudgetingLearning Objective 7Describe responsibility centersand responsibility accounting敘述責任中心及責任會計敘述責任中心及責任會計何謂責任中心？何謂責任中心？What is a Responsibility Center?It is any part, segment, or subunit of a business that needs control.責任中心是組織的一個部份部門或需要責任中心是組織的一個部份部門或需要控制之分支單位。控制之分支單位。責任中心的管理人員對特定活動負責。責任中心的管理人員對特定活動負責。管理者的層級愈高，所管理之責任中心管理者的層級愈高，所管理之