管理会计双语版总结课件.ppt
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1、12Chapter 1:IntroductionlWhy management accounting?lOrigin and evolution of management accountinglContrasting financial and management accountinglEthical standards for management accountinglManagement accounting in China3Chapter 2:Classifying CostslAssigning costs to cost objectsProduct costlDirect
2、materialslDirect laborlManufacturing overheadPeriod costlSelling costlAdministrative costPrime cost and conversion cost4Chapter 2:Classifying CostslInventory classificationsRaw materialsWork-in-processFinished goodslThe flow of product cost Manufacturing cost for current period+Beginning work-in-pro
3、cess inventory=cost of goods available to be finished-Ending work-in-process inventory=Cost of goods manufactured 5Chapter 3:Determining Costs of ProductslJob order costingDirect material:traceDirect labor:traceManufacturing overhead:allocatelCost pool and allocation baselActual cost system vs.norma
4、l cost systemlOver-apply vs.under-applylProcess costingEquivalent units and cost per equivalent unitCost of ending work-in-processCost of completed units6Chapter 4:Activity Based CostinglABCCost driver:causes the cost to occurSteps to employ ABClReview manufacturing overheadlIdentify major activitie
5、slPool the costs of major activitieslDetermine multiple cost application rateslDetermine the costs assigned to individual productsComparison of traditional and ABC overhead allocation 7Why allocate?How much to allocate?Allocate to whom?How to allocate?12348Chapter 5:Cost BehaviorlCommon cost behavio
6、r patternsFixed costs:think as totalVariable costs:think on a per-unit basisRelevant rangelMixed costs and its separationThe engineering approachScatter graphingThe high-low methodRegression analysis 9Chapter 6:Business Decisions using Cost BehaviorlCost-volume-profit analysisContribution marginltot
7、al vs.per unitlContribution margin ratioBreak-even(in units and in dollars)Target profit(in units and in dollars)lThree formulas(page 136)Sensitivity analysis10CVP EquationsSales Variable Costs Fixed Costs=target profit(Sales)(VC ratio*Sales)FC=target profit(SP/unit*units)(VC/unit*units)FC=target pr
8、ofit(Sales)(VC ratio*Sales)FC=TP ratio*Sales11Chapter 6:Business Decisions using Cost BehaviorlAbsorption costing and variable costingFunctional and contribution income statement12SalesVariableCostsContributionMarginDirect MaterialDirect LaborVariable Mfg.Variable S&AFixed Mfg.Fixed S&AProfit13Sales
9、Cost of Good SoldGrossMarginDirect MaterialDirect LaborVariable Mfg.Fixed Mfg.Variable S&AFixed S&AProfit14Chapter 7:Making Decisions Using Relevant InformationlRelevant InformationRelevant Cost&Relevant BenefitlSunk CostslOpportunity CostslQuantitative FactorslQualitative FactorslSegment Margin15Is
10、 the item a futurecost or benefit?The cost orbenefit is nota relevant item.The cost orbenefit is nota relevant item.The cost or benefitis a relevant item.Does the cost orbenefit differfrom decisionalternatives?16lAccording to the above two criteria:Historical cost(sunk cost)is irrelevant.Future cost
11、 that will not differ is irrelevant.Variable cost can be irrelevant.Fixed cost can be relevant.Precise but irrelevant information is worthless for decision making.Imprecise but relevant information can be useful.17Types of ProblemslA.Equipment ReplacementSunk Costs&DepreciationlB.Special OrderFixed
12、Cost&Opportunity CostslC.Outsourcing:Make or Buy DecisionFixed Costs and Opportunity CostslD.Discontinuing A Business SegmentAvoidable Costs&Unavoidable Costs18Chapter 8:Capital Budgetingl Time value of moneyExhibit A8-5 and A8-10(P 213 and P 216)l The business planning processThe why,the what,the h
13、ow and the whol Cost of capitalWeighted average cost of capitall Capital budgeting methodsNet present valueProfitability indexInternal rate of returnPayback periodAccounting rate of return19Chapter 9:The Operating BudgetlDifferent approaches to budgetinglPreparing an operating budgetSales budgetCost
14、 of goods sold budgetSelling and administrative expenses budgetPurchases budgetCash budgetlCash receipts and cash payments scheduleBudgeted statementslBalance sheet,income statement and statement of cash flow20Chapter 9:The Operating BudgetlPerformance reportStatic budgetFlexible budgetStatic budget
15、 variancelSales volume variancelFlexible budget varianceFavorable variance and unfavorable varianceManagement by exception21Chapter 10:Standard Costingl StandardsQuantity and price standardsIdeal and practical standardsl Variance AnalysisDirect material quantity varianceDirect material price varianc
16、eDirect labor efficiency varianceDirect labor rate varianceVariable mfg.overhead efficiency varianceVariable mfg.overhead spending varianceFixed mfg.overhead budget varianceFixed mfg.overhead volume variance22Chapter 11:Evaluating PerformancelAllocating service department costlCentralization and dec
17、entralizationlEvaluating business segmentsRevenue centerCost centerProfit centerInvestment centerlReturn on investment and residual incomelTransfer pricing23Problemsl1.Cost allocation and ABCCalculate and commentl2.Gross margin and contribution marginAbsorption costing and variable costing l3.Capita
18、l budgetNet present valueProfitability indexInternal rate of returnPayback periodAccounting rate of return24Problemsl4.Variance analysisCalculate and commentl5.Cost-volume-profit analysisBreak-even point and target profitSensitivity analysisRelevant rangel6.Making decisions using relevant informatio
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