管理会计和战略目的控制系统(英文)

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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/E,Atkinso

2、n,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 system that generate

3、s 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,Kaplan,and YoungManagement

4、 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 organizations objectives,choosing acti

5、vities 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 Management Accounting,3/E,Atkinson,

6、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 in-control state.9-7 2001 Prentice Hall B

7、usiness 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 Accounting,3/E,Atkinson,Banker,Kaplan,and YoungCharacte

8、ristics 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 design9-9 2001 Prentice Hall Business Publishing Manag

9、ement 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 design4Developing an appropriate incentive system to reward

10、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 generateduScope of the system9-11 2001 Prentice Hall Business Publishing Managem

11、ent 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 Publishing Management Accounting,3/E,Atkinson,Banker,Kaplan,and YoungCharacte

12、ristics 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 Business Publishing Management Accounting,3/E,Atkinson,Banker,Kaplan,and YoungLear

13、ning 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 YoungTotal-Life-Cycle-CostinguWhat is total-life-cycle costing?uIt is the process of managing

14、 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,service,and disposal stages.9-15 2001 Prentice Hall Business Publishing Management Accounting,3/E,At

15、kinson,Banker,Kaplan,and YoungTotal-Life-Cycle-CostingRD&ECycleManufacturingCyclePost ServiceCycle9-16 2001 Prentice Hall Business Publishing Management Accounting,3/E,Atkinson,Banker,Kaplan,and YoungTotal-Life-Cycle-CostinguWhat are the three stages of the research,development,and engineering cycle

16、?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 Publishing Management Accounting,3/E,Atkinson,Banker,Kaplan,and YoungTotal-Life-Cycle-CostinguWhat are committed costs?uThes

17、e 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.uUsually at this stage there is not much room for engineering flexibility.9-18 2001 Prentice Hall Business Publishing Management

18、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 produced is in the hands of the customer.9-19 2001 Prentice Hall Business Publishing Management Accounting,3/E,Atkinson,Banker,Kaplan,and Yo

19、ungTotal-Life-Cycle-CostinguWhat are the three stages of the service cycle?uRapid growthuTransitionuMaturity9-20 2001 Prentice Hall Business Publishing Management Accounting,3/E,Atkinson,Banker,Kaplan,and YoungTotal-Life-Cycle-CostingTraditional Stages of theAccountingTotal life Cycle Focus Post-Sal

20、e$Costs Research,Development,Manufacturing Service and and Engineering Cycle Disposal100%80%60%40%20%0%Cost CommittedCosts Incurred9-21 2001 Prentice Hall Business Publishing Management Accounting,3/E,Atkinson,Banker,Kaplan,and YoungLearning Objective 4Explain target costing.9-22 2001 Prentice Hall

21、Business Publishing Management Accounting,3/E,Atkinson,Banker,Kaplan,and YoungTarget CostinguWhat is target costing?uIt is a cost planning method used during the RD&E cycle that focuses on reducing costs for products that require discrete manufacturing processes and reasonably short product life cyc

22、le.9-23 2001 Prentice Hall Business Publishing Management Accounting,3/E,Atkinson,Banker,Kaplan,and YoungTarget CostingRD&ECycleManufacturingCyclePost ServiceCycleTarget Costing9-24 2001 Prentice Hall Business Publishing Management Accounting,3/E,Atkinson,Banker,Kaplan,and YoungComparing Traditional

23、 Cost Reduction to Target Costing Traditional Cost Target Reduction CostingMarket Research to DetermineCustomer Needs and Price PointsCustomer RequirementsProduct Specifications9-25 2001 Prentice Hall Business Publishing Management Accounting,3/E,Atkinson,Banker,Kaplan,and YoungComparing Traditional

24、 Cost Reduction to Target Costing Traditional Cost Target Reduction CostingTarget Selling PriceTarget ProductVolumeDesign Target ProfitEngineeringSupplier Pricing9-26 2001 Prentice Hall Business Publishing Management Accounting,3/E,Atkinson,Banker,Kaplan,and YoungComparing Traditional Cost Reduction

25、 to Target CostingEstimated CostTarget CostDesired ProfitMarginValueEngineeringSupplierPricingPressure 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 Costing

26、ManufacturingPeriodic CostReductionContinuous CostReduction Traditional Cost Target Reduction 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 margi

27、n is the result of the difference between the expected selling price and the estimated 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 Reduc

28、tion to Target CostinguUnder the cost-plus method the selling price is the sum 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

29、CostinguUnder target costing,the target profit margin results from a 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,

30、3/E,Atkinson,Banker,Kaplan,and YoungConcerns About Target CostinguWhat 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 Busin

31、ess Publishing Management Accounting,3/E,Atkinson,Banker,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

32、through small,incremental amounts rather than through 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 reducin

33、g variable costs in one period below the 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

34、 ServiceCycleKaizen Costing9-36 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 co

35、st performance standardsKaizen 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 Reducti

36、on to Kaizen 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 i

37、nvolves 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

38、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 about

39、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,3/E,At

40、kinson,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 use activity-based c

41、osting.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 processesucosts of cleanu

42、p 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?uadministration and legal coun

43、seluemployee 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 practices of other organizations.9-45 2001 P

44、rentice 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 benchmarking process consists of five stages.9-4

45、6 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 analysisDetermine key areas for studyDetermine scop

46、e 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 Benchmarking TeamsFactors to ConsiderDevelop Long-Term C

47、ommitment 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 Com

48、mitment to the Benchmarking Project and Coalescing the Benchmarking TeamsFactors to ConsiderCoalescing the Benchmarking Team:Use an experienced coordinator Train employees9-49 2001 Prentice Hall Business Publishing Management Accounting,3/E,Atkinson,Banker,Kaplan,and YoungThe Benchmarking ProcessuSt

49、age 3Identify Benchmarking PartnersFactors to ConsiderSize of partnersNumber of partnersRelative position of the partners within and across industriesDegree of trust among partners9-50 2001 Prentice Hall Business Publishing Management Accounting,3/E,Atkinson,Banker,Kaplan,and YoungThe Benchmarking P

50、rocessuStage 4Information Gathering and Sharing MethodsFactors to ConsiderType of benchmarking information:ProductFunctional(process)Strategic(includes management accounting methods)9-51 2001 Prentice Hall Business Publishing Management Accounting,3/E,Atkinson,Banker,Kaplan,and YoungThe Benchmarking

51、 ProcessuStage 4(contd.)Information Gathering and Sharing MethodsFactors to ConsiderMethod of Information Collection:UnilateralCooperative:Database Indirect/third party Group9-52 2001 Prentice Hall Business Publishing Management Accounting,3/E,Atkinson,Banker,Kaplan,and YoungThe Benchmarking Process

52、uStage 4(contd.)Information Gathering and Sharing MethodsFactors to ConsiderDetermine performance measuresDetermine the benchmarking performance gap in relation to performance measures9-53 2001 Prentice Hall Business Publishing Management Accounting,3/E,Atkinson,Banker,Kaplan,and YoungThe Benchmarking ProcessuStage 5Taking Action to Meet or Exceed theBenchmarkFactors to ConsiderComparisons of performance measuresare made9-54 2001 Prentice Hall Business Publishing Management Accounting,3/E,Atkinson,Banker,Kaplan,and YoungEnd of Chapter 9