《管理会计入门》PPT课件.ppt
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1、LECTURE 1 INTRODUCTION,Introduction to MA (self-taught) Introduction to Cost terms & concepts 1 Cost unit / cost object (成本单位) 2 Cost behavior / cost activities (成本性态/成本行为) 3 Direct & indirect costs (直接 / 间接成本) 4 Period & product costs (期间 / 产品成本) 5 Fixed & Variable costs (固定 / 变动成本) 6 Relevant & ir
2、relevant costs (相关 / 非相关成本) 7 Sunk costs (沉没成本) 8 Opportunity costs (机会成本),COST UNIT (OBJECT)成本单位,Cost of a product / a batch of products Cost of an operation to a hospital patient Cost of serving a flight passenger Cost of rendering service to a bank customer Cost of each lecture Cost of each meal
3、in a restaurant Cost of distribution per mile ,COST ACTIVITY / BEHAVIOUR成本行为 / 成本性态,Cost of each meal in a restaurant Purchaser - buying raw materials Waiter/waitress - taking orders Cook - cooking dishes Waiter/waitress - serving the table Cashier - producing the bill handling the payment Cleaner -
4、 cleaning the table Dish washer - washing the dishes,DIRECT & INDIRECT COSTS直接 / 间接成本,Cost Statement (Manufacturing10,000 units),DIRECT & INDIRECT COSTS直接 / 间接成本,PERIOD & PRODUCT COSTS期间 / 产品成本,PERIOD & PRODUCT COSTS期间 / 产品成本,During this period, the company manufactured 10,000 units of product A, am
5、ong which 3,000 units were sold for 450,000, and the remaining 7,000 units were unsold at the end of the period. There were no opening stock at the start of the period. Please produce the P&L account for this period.,PERIOD & PRODUCT COSTS期间 / 产品成本,FIXED & VARIABLE COSTS固定 / 变动成本,Variable Costs (V.C
6、),Total V.C ,Activity level,Unit V.C ,Activity level,Y = a x Total V.C = Unit V.C Activity Level,Eg. Direct Material, Direct labour, Power to operate machines, Sales commissions,Fixed Costs (F.C) Eg. Depreciation of Plant & Machinery, Supervisors and Directors salaries Rents of Machines Rents of Com
7、puter ,FIXED & VARIABLE COSTS固定 / 变动成本,Total F.C,Unit F.C,Activity Level,Activity Level,Y = b Total F.C = Constant figure for a period,Semi-Variable costs Eg. Cost of machine maintenance Salesmens Salaries,FIXED & VARIABLE COSTS固定 / 变动成本,Y = ax +b Total Cost = V.C + F.C,Activity Level,Total Cost,F.C
8、,V.C,RELEVANT & IRRELEVANT COSTS (Sunk costs),Eg. Selling them to a customer x Material A Using them in future production x (10kgs, 1,000) Conversion to B Sell B (2,500) (3,000),OPPORTUNITY COSTS机会成本,Choosing between alternative actions Making product A or B? Going to UK or stay? Scarce resources Li
9、mited Materials Machine capacity limited Labour hours Benefit sacrificed,only makes product A 100 units (1,000 profit) Eg. Machine X (Full Capacity) Product A 80 units Product B 50 units (500 profit),Not accept,accept,Classify each of the following costs of an agricultural machinery manufacturer as: a) material (M), labour (L) or overhead (O). b) direct (D) or indirect (I) relative to the product.,AFTER CLASS,Read Chapter 1&2 Review Problems (P34) Q3 in Tutorial Handbook,
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