责任中心和财务管理(英文版).pptx
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责任中心和财务管理(英文版).pptx
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ResponsibilityCentersandFinancialControl,Chapter12,LearningObjective1,Describetheformandnatureofvarianceanalysisandapplyitsbasicinsights.,Variances,Whatarevariances?
Variancesaredifferencesbetweenactualandestimatedcosts.Varianceanalysisisanecessarysteptounderstandwhyadifferenceoccurred.,First-LevelVariances,Thefirst-levelvarianceforacostitemisthedifferencebetweentheactualandmasterbudgetcosts.Variancesare“favorable”iftheactualcostsarelessthanestimatedcosts.Variancesare“unfavorable”iftheactualcostsexceedsestimatedcosts.,First-LevelVariances,CanningCellularServices(000),MasterActualBudgetCostsDifferenceDirectMaterialWelcomePackage25,00029,7004,700DirectLaborSalesStaff12,50014,8502,350TechnicalStaff10,00010,890890SupportCostDataProcessing3,0003,960960SystemActivation45,00042,9002,100TotalCustomer-RelatedCosts95,500102,3006,800,DecomposingVariances,Whatareflexiblebudgets?
Flexiblebudgetsrecastcosttargetsintheplannedormasterbudgettoreflecttheactuallevelofproduction.Thisallowscomparisonsofactualresultstotargetsbasedontheachievedlevelofproduction.,DecomposingVariances,Whatareplanningvariances?
Theyreflecttheeffectofthevolumechangebetweenthemasterbudgetandactualactivitylevelachieved.Whatareflexiblebudgetvariances?
Theyshowthedifferencesbetweentheflexiblebudgetandtheactualresults.,DecomposingVariances,MasterBudgetFlexibleBudget=PlanningVariance,FlexibleBudgetActualResults=FlexibleBudgetVariance,Planningvariancesandflexiblebudgetvariancesarecalledsecondaryvariances.,DecomposingVariances,Whatisthedirectmaterialefficiencyorusagevariance?
Itisactualquantityusedattargetorstandardpricelesstheflexiblebudgetallowanceattheplannedortargetprice.UsageVariance=(AQSQ)SPWhatisthedirectmaterialpricevariance?
PriceVariance=(APSP)AQ,DecomposingVariances,Whatistheefficiencyorusagevariancefordirectlaborcosts?
EfficiencyVariance=(AHSH)SRWhatistheratevariancefordirectlaborcosts?
RateVariance=(ARSR)AHSupportcostscanalsobeanalyzedindetail.,DecomposingVariances,Supportcostscanreflectflexibleorcapacity-relatedcosts.Thequantityofcapacity-relatedcostsmaynotchangefromperiodtoperiod,butthespendingonthemmayfluctuate.Whatareflexiblesupportcosts?
Theyreflectoperationsthatareproportionaltothevolumeofactivity.,DecomposingVariances,MasterPlanningFlexibleBudgetVarianceBudgetDirectMaterialWelcomePackage25,0002,50027,500DirectLaborSalesStaff12,5001,25013,750TechnicalStaff10,0001,00011,000SupportCostDataProcessing3,0003003,300SystemActivation45,0004,50049,500TotalCustomer-RelatedCosts95,5009,550105,050,CanningCellularServices(000),DecomposingVariances,FlexibleActualBudgetVarianceResultsDirectMaterialWelcomePackage2,20029,700DirectLaborSalesStaff1,10014,850TechnicalStaff11010,890SupportCostDataProcessing6603,960SystemActivation6,60042,900TotalCustomer-RelatedCosts2,750102,300,CanningCellularServices(000),DecomposingVariances,ThefollowinginformationrelatestoCanningCellularService:
Theactualnumberofnewcustomerswere1,100,000.,DirectMaterialsSQ:
1AQ:
1SP:
$25AP:
$27,DirectLaborSalesStaffSH:
.50AH:
.45SR:
$25AR:
$30,DecomposingVariances,DirectLaborTechnicalStaffSH:
.25AH:
.22SR:
$40AR:
$45,SupportCostDataProcessingSH:
.20AH:
.24SR:
$15AR:
$15,SupportCostSystemActivationSH:
.15AH:
.12SR:
$300AR:
$325,DecomposingVariances,Materialsefficiencyvariance=0Materialspricevariance:
($25SP$27AP)1,100,000=$2,200,000UFlexiblebudgetvariance=$2,200,000USalesstaffefficiencyvariance:
(550,000SH495,000AH)$25=$1,375,000F,DecomposingVariances,Salesstaffratevariance:
($25SR$30AR)495,000=$2,475,000UFlexiblebudgetvariance=$1,100,000UTechnicalstaffefficiencyvariance:
(275,000SH242,000AH)$40=$1,320,000F,DecomposingVariances,Technicalstaffratevariance:
($40SR$4AR)242,000=$1,210,000UFlexiblebudgetvariance=$110,000FSupportcostdataprocessingefficiency:
variance(220,000SH264,000AH)$15=$660,000URatevariance=0Flexiblebudgetvariance=$660,000U,DecomposingVariances,Supportcostsystemactivationefficiencyvariance:
(165,000SH132,000AH)$300=$9,900,000FSupportcostsystemactivationratevariance($300SR$325AR)132,000=$3,300,000UFlexiblebudgetvariance=$6,600,000F,DecomposingVariances,MasterBudget,FlexibleBudget,ActualResults,PlanningVariance,FlexibleBudgetVariance,TotalVariance,DecomposingVariances,UsageVariance,FlexibleBudgetVariance,ActualQuantityStandardPrice,StandardQuantityStandardPrice,ActualQuantityActualPrice,PriceVariance,DecomposingVariances,SecondLevelVariancesPlanningvariancesFlexiblebudgetvariances,FirstLevelVariancesDifferencebetweentheactualandmasterbudgetcosts,ThirdLevelVariancesUseandpricevariances,LearningObjective2,Showwhyorganizationsuseresponsibilitycenters.,Decentralization,Whatarecentralizedorganizations?
Organizationswhichreservemostofthedecision-makingpowerforseniorexecutives.Centralizationworkseffectivelyinorganizationswithstableenvironments.,Decentralization,Whataredecentralizedorganizations?
Organizationswhichdelegateagooddealofthedecision-makingauthoritytolower-levelmanagers.Decentralizedorganizationsareeffectiveinenvironmentsrequiringquickresponsestochange.,Decentralization,Threeconditionsarenecessaryforeffectivedecentralization:
Employeesmustbegiven,andaccept,theauthorityandresponsibilitytomakedecisions.,Decentralization,Employeesmusthavethetrainingandskillstheyneedtoacceptthedecisionmakingresponsibility.Theorganizationmusthaveasysteminplacethatguidesandcoordinatestheactivitiesofdecentralizeddecisionmakers.,ControllingOperations,Themajorpurposeofdecentralizationistogivedecisionmakerstheresponsibilitytomakeoperatingdecisions.Thiscreatesaneedforoperationscontrol.Whatisthefocusofoperationscontrol?
Itfocusesonfindingthebestoperatingdecisions.,ControllingOperations,Whatisthefocusoffinancialcontrol?
Itfocusesonanoverallassessmentofhowwelloperationscontrolisworkingtoimprovefinancialperformance.,LearningObjective3,Recognizethecommonformsofresponsibilitycenters.,ResponsibilityCenters,Whatisaresponsibilitycenter?
Itisanorganizationunitforwhichamanagerismaderesponsible.Thecentersmanagerandsupervisorestablishspecificandmeasurablegoalsfortheresponsibilitycenter.Thegoalsshouldpromotethelong-terminterestoftheorganization.,ResponsibilityCenters,Responsibilitycentersareclassifiedintofourtypes:
CostcentersRevenuecentersProfitcentersInvestmentcenters,ResponsibilityCenters,Whatisacostcenter?
Itisaresponsibilitycenterwhoseemployeescontrolcostsbutdonotcontrolitsrevenuesorinvestmentlevel.,ResponsibilityCenters,Whatisarevenuecenter?
Itisaresponsibilitycenterwhosememberscontrolrevenuesbutdonotcontrolthecostoftheproductorservicetheysellorthelevelofinvestmentintheresponsibilitycenter.,ResponsibilityCenters,Whatisaprofitcenter?
Itisaresponsibilitycenterwhosemanagerandotheremployeescontrolboththerevenuesandthecostsoftheproductorservicetheysellordeliver.,ResponsibilityCenters,Whatisaninvestmentcenter?
Itisaresponsibilitycenterwhosemanagerandotheremployeescontroltherevenues,costs,andthelevelofinvestmentintheresponsibilitycenter.,LearningObjective4,Identifytheissuestoconsiderandbasictoolstouseinassessingtheperformanceofaresponsibilitycenter.,EvaluatingResponsibilityCenters,Underlyingtheaccountingclassificationsofresponsibilitycentersistheconceptofcontrollability.Thecontrollabilityprincipleassertsthatpeopleshouldonlybeheldaccountableforresultsthattheycancontrol.Itisoftendifficulttoapplythecontrollabilityprinciple.,EvaluatingResponsibilityCenters,Whataresomeproblemsassociatedwithcontrollability?
jointlyearnedrevenuesand/orjointlyincurredcostsintricate,andoftenarbitrary,accountingprocedures,LearningObjective5,Assesstheissuesandproblemscreatedbyrevenueandcostinteractionsinevaluatingtheperformanceofanorganizationunit.,UsingSegmentMarginReports,Whatisasegmentmargin?
Itisthelevelofcontrollableprofitreportedbyanorganizationalunitorproductline.,UsingSegmentMarginReports,Revenue$950,000$1,250,000$2,200,000VariableCosts750,000950,0001,700,000ContributionMargin$200,000$300,000$500,000OtherCosts75,00060,000135,000SegmentMargin$125,000$240,000$365,000AllocatedCosts70,00080,000150,000Income$55,000$160,000$215,000UnallocatedCosts300,000OrganizationProfit($85,000),NewCarSales,UsedCarSales,Total,UsingSegmentMarginReports,Whattypeofproblemcanoccurwhenorganizationsevaluateresponsibilitycentersasprofitcenters?
identifyingresponsibilityforthecontrolofsalesandcosts,UsingSegmentMarginReports,Organizationsusetwodifferentapproachestoevaluatesegmentmarginnumbers:
PastperformanceIsperformancethisperiodreasonable,givenpastexperience?
ComparableorganizationsHowdoesperformancecomparetosimilarorganizations?
UsingSegmentMarginReports,Whataresomelimitationsofsegmentmarginreporting?
Marginscanbehighlyaggregatedsummaries.Somesegmentreportscontainarbitrary,orsoft,numbers.Revenuefiguresoftenreflectassumptionsandallocationsthatcanbemisleading.,UsingSegmentMarginReports,Becauseoftheselimitations,interpretingsegmentmarginsshouldbedonecarefully.Othercriticalsuccessfactorsshouldbeusedaswelltoassessperformance.,LearningObjective6,Identifythetransfer-pricingalternativesavailabletoorganizationsandthecriteriaforchoosingatransferpr
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