Chapter 12
Lecture Notes
Chapter theme: Making decisions is one of the basic
functions of a manager. To be successful in decision making, managers must be able to perform differential analysis, which focuses on identifying the costs and
benefits that differ between alternatives. The purpose of this chapter is to develop these skills by illustrating their use in a wide range of decision-making situations.
Learning Objective 1: Identify relevant and irrelevant costs and benefits in a decision.
I. Decision making: six key concepts
A. Key concept #1
i. Every decision involves choosing from among at
least two alternatives. Therefore, the first step in
decision-making is to define the alternatives being
considered .
B. Key concept #2
i. Once you have defined the alternatives, you need
to identify the criteria for choosing among them.
1. Relevant costs and relevant benefits should
be considered when making decisions.
2. Irrelevant costs and irrelevant benefits
should be ignored when making decisions.
i.
The key to effective decision making is differential analysis—focusing on the future costs and benefits that differ between the alternatives. Everything else is irrelevant and should be ignored.
1.A future cost that differs between any two
alternatives is known as a differential cost.
Differential costs are always relevant costs. 2.Future revenue that differs between any two
alternatives is known as differential revenue.
3.An incremental cost is an increase in cost
between two alternatives.
4.An avoidable cost is a cost that can be
eliminated by choosing one alternative over
another.
D.Key concept #4
i.Sunk costs are always irrelevant when choosing
among alternatives.
1.A sunk cost is a cost that has already been
incurred and cannot be changed regardless of
what a manager decides to do.
E.Key concept #5
i.Future costs and benefits that do not differ
between alternatives are irrelevant to the
decision-making process.
i. Opportunity costs also need to be considered when making decisions.
1. An opportunity cost is the potential benefit
that is given up when one alternative is selected
over another.
II. Identifying relevant costs and benefits
A. An example
i. Assume the following information with respect to Cynthia, a Boston student who is considering
visiting her friend in New York. Cynthia is trying
to decide whether it would be less expensive to
drive or take the train to New York.
1. She has assembled the following information
with respect to her automobile.
2. She has also gathered the additional
information as shown to aid in her decision.
3. Which costs are relevant to her decision?
a. The cost of the car is irrelevant to the
decision because it is a sunk cost.
b. The annual cost of auto insurance is
irrelevant because it does not differ
between alternatives.
c. The cost of the gasoline is relevant because
it is avoidable if she takes the train.
d. The cost of maintenance and repairs is relevant because in the long-run these costs depend upon miles driven.
e. The parking fee at school is irrelevant because it is not a differential cost.
f. The decline in resale value is relevant due to the additional miles driven.
g. The round trip train fare is relevant because it is avoidable if she drives her car.
h. Relaxing on the train is relevant , but difficult to quantify.
i. The kennel cost is irrelevant because it is not a differential cost.
j. The cost of parking in New York is relevant because it is avoidable if she takes the train.
k. The benefits of having a car in New York and the problem of finding a parking space are both relevant , but difficult to quantify. 4. From a financial standpoint, Cynthia would be better off taking the train .
III.
Decision analysis: the total cost and differential cost
approaches
A. An example
i. Assume the following information for a company considering a new labor-saving machine that rents for $3,000 per year . Notice:
1. The total approach requires constructing two
contribution format income statements – one
for each alternative.
2. The difference between the two income statements of $12,000 equals the differential benefits shown at the bottom of the right-hand column.
3. The most efficient means of analyzing this
decision is to use the differential approach to
isolate the relevant costs and benefits as shown.
ii.
Using the differential approach is desirable for two reasons :
1. Only rarely will enough information be available to prepare detailed income statements
for both alternatives.
2. Mingling irrelevant costs with relevant costs
may cause confusion and distract attention
away from the information that is really critical.
segments
Learning Objective 2: Prepare an analysis showing whether a product line or other business segment should be added or dropped.
A. One of the most important decisions managers make is whether to add or drop a business segment .
i. Ultimately, a decision to drop an old segment or
add a new one is going to hinge primarily on its
financial impact. To assess this impact it is
necessary to carefully analyze the costs.
B. Lovell Company – an example
i. Assume that Lovell Company’s digital watch line has not reported a profit for several years;
accordingly, Lovell is considering whether to keep or drop this product line.
1.
To determine how dropping this line will affect
the profits of the company, Lovell will
compare the contribution margin that would
be lost to the costs that would be avoided if
the line was to be dropped.
ii. Assume a segmented income statement for the
digital watches line is as shown. Also, assume the
following:
1. An investigation has revealed that the fixed
general factory overhead and fixed general
administrative expenses will not be affected
by dropping the digital watch line.
2. The equipment used to manufacture digital
watches has no resale value or alternative use .
iii. A contribution margin approach reveals that the
contribution margin lost ($300,000) exceeds the
fixed costs avoided ($260,000) by $40,000.
Therefore, Lovell should retain the digital watch
segment.
iv. C omparative income statements can also be prepared to help make the decision.
1. These income statements show that if the
digital watch line is dropped, the company loses $300,000 in contribution margin. 2. The general factory overhead (
$60,000) would be the same under both alternatives, so it is irrelevant . 3.
The salary of the product line manager (
$90,000) would disappear, so it is
relevant to
the decision.
4. The depreciation ($50,000) is a sunk cost. Also,
remember that the equipment has no resale
value or alternative use, so the equipment and
the depreciation expense associated with it are
irrelevant to the decision.
5. The complete comparative income statements
reveal that Lovell would earn $40,000 of
additional profit by retaining the digital watch
line.
v. Lovell’s allocated fixed costs can distort the
keep/drop decision.
1. Lovell’s managers may ask “why keep the
digital watch segment when its segmented
income statement shows a $100,000 loss ?”
2. The answer lies in the way common fixed
costs are allocated to products.
a. Including unavoidable common fixed costs in the segmented income statement makes the digital watch product line appear to be
unprofitable, when in fact dropping the
product line would decrease the company’s
overall net operating income.
V. Make or buy decisions
Learning Objective 3: Prepare a make or buy analysis.
A. Key terms and strategic aspects i. When a company is involved in more than one activity in the entire value chain, it is vertically integrated . 1. A decision to carry out one of the activities in
the value chain internally , rather than to buy
externally from a supplier, is called a make or
buy decision .
Helpful Hint: Some critics charge that managers have habitually based make or buy decisions on per unit data without determining which costs are relevant and which are not. Since the per unit costs typically include
allocated common fixed costs, they overstate the costs of producing internally. This creates a bias in favor of outsourcing production.
ii.Vertical integration provides certain advantages:
1.
An integrated company may be able to ensure a smoother flow of parts and materials for production than a nonintegrated company.
2.Some companies feel that they can control
quality better by producing their own parts
and materials.
3.Integrated companies realize profits from the
parts and materials that they choose to make
instead of buy.
iii.T he primary disadvantage of vertical integration is that a company may fail to take advantage of
suppliers who can create an economies of scale
advantage by pooling demand from numerous
companies.
1.While the economies of scale factor can be
appealing, a company must be careful to retain
control over activities that are essential to
maintaining its competitive position.
B.Essex Company – an example
i.Assume that Essex Company currently
manufactures part 4A with a unit product cost as
shown.
1.Also, assume the following information as
shown with respect to part 4A. Given these
additional assumptions, should Essex stop
making part 4A and buy it from an outside
supplier?
ii. The avoidable costs associated with making part 4A include direct materials ($180,000), direct labor ($100,000), variable overhead ($20,000), and the supervisor’s salary ($40,000). Notice: 1. The depreciation of special equipment is irrelevant. The cost incurred to buy the equipment is a sunk cost; the depreciation simply spreads this sunk cost over the equipment’s useful life. Furthermore, the equipment has no resale value. Thus, the special equipment and its associated depreciation expense are irrelevant to the decision. 2. The allocated general factory overhead represents allocated costs common to all items produced in the factory and would continue
unchanged even if Part 4A was purchased from
an outside supplier. Thus, the general factory
overhead is also irrelevant to the decision.
iii. T he financial advantage of making the part is
$160,000 less than the cost of buying the part,
thereby suggesting that Essex should continue to
make the part .
C.Opportunity cost
i.
Opportunity costs are not recorded in the organization’s general ledger because they do not represent actual dollar outlays.
Rather, they
represent economic benefits that are forgone as a
result of pursuing some course of action.
ii.In the Essex Company example that we just
completed, if the space now being used to produce
Part 4A would otherwise be idle, then the
company should continue to make its own parts
and the supplier’s offer should be rejected. Idle
space that has no alternative use has an
opportunity cost of zero.
1.If the space to make Part 4A had an alternative
use, the opportunity cost would have been
equal to the segment margin that could have
been derived from the best alternative use of
the space.
VI.Special order decisions
Learning objective 4: Prepare an analysis showing
whether a special order should be accepted.
A.Key terms and concepts
i. A special order is a one-time order that is not
considered part of the company’s normal ongoing
business.
ii. When analyzing a special order, only the incremental costs and benefits are relevant. Since the existing fixed manufacturing overhead costs would not be affected by the order, they are not relevant.
Helpful Hint: Emphasize the incremental concept in the decision-making process. If a company accepts a
special order to produce an item without carefully
determining existing capacity, it might have to cut into regular production. The effects of lost sales from
ongoing products might be devastating.
B. Jet Inc. – an example
i. Assume the following information with respect to a special order opportunity for Jet Inc. Should Jet accept the offer ? ii. A contribution format income statement for Jet Inc.’s normal sales of 5,000 units is as shown.
iii. I f Jet accepts the special order, the incremental
revenue of $30,000 will exceed the incremental
costs of $24,000 by $6,000. This suggests that Jet
should accept the order. Notice:
1. This answer assumes that the fixed costs are
unavoidable and that variable marketing costs
must be incurred on the special order.
Quick Check – special order decision making
VII.Volume trade-off decisions
Learning Objective 5: Determine the most profitable
use of a constrained resource.
A.Key terms and concepts
https://www.doczj.com/doc/0511553107.html,panies are forced to make volume trade-off
decisions when they do not have enough capacity
to produce all of the products and sales volumes
demanded by their customers.
1.In these situations, companies must trade off,
or sacrifice production of some products in
favor of others in an effort to maximize
profits.
ii.When a limited resource of some type restricts the company’s ability to satisfy demand, the company
is said to have a constraint. The machine or
process that is limiting overall output is called the
bottleneck—it is the constraint.
Helpful Hint: A production process can be thought of
as a chain; each link in the chain represents a step in
the process. A chain is only as strong as its weakest link.
Likewise, the capacity of a production process is
determined by its weakest link, which is the constraint.
To increase the strength of a chain, its weakest link
must be strengthened. To increase the output of the
entire process, the output of the constraint must be
increased. Strengthening the stronger links has no
effect on the strength of the entire chain. The moral is
to identify the constraint and concentrate management
attention on effectively increasing its capacity.
54
iii.F ixed costs are usually unaffected in these situations, so the product mix that maximizes the company’s total contribution margin should
ordinarily be selected.
iv.
A company should not necessarily promote those products that have the highest unit contribution
margins. Rather, total contribution margin will be
maximized by promoting those products or
accepting those orders that provide
the highest contribution margin in relation to the
constraining resource.
B.Ensign Company – an example
i.Assume that Ensign Company produces two
products and selected data are as shown. In
addition assume that:
1.Machine A1 is the constraint.
2.There is excess capacity on all other machines.
3.Machine A1 has a capacity of 2,400 minutes
per week.
4.Ensign is trying to decide if it should focus its
efforts on product 1 or 2.
Quick Check – constrained resource calculations
ii.As suggested by the answer to the Quick Check question, Ensign should emphasize product 2 because it generates a contribution margin of $30 per minute of the constrained resource relative to $24per minute for product 1.
iii.
E nsign can maximize its contribution margin by first producing product 2 to meet customer demand and then using
any remaining capacity to produce product 1. The calculations would be
performed as follows:
1.
Satisfying the weekly demand of 2,200 units
for product 2 would consume 1,100 minutes of
available capacity on machine A1.
2.This implies that 1,300 constraint minutes
would still be available to satisfy demand for
product 1.
3.Since each unit of product 1 requires one
minute of A1 machine time, Ensign could
produce 1,300 units of product 1 with its
remaining capacity.
4.This mix of production (e.g., 2,200 units of
product 2 and 1,300 units of product 1) would
yield a total contribution margin of $64,200. Learning Objective 6: Determine the value of obtaining more of the constrained resource.
i.How much should Ensign be willing to pay for an
additional minute of A1 machine time?
1. Because the additional machine time would be
used to make more units of Product 1, Ensign
should be willing to pay up to $24 per minute.
This amount equals the contribution margin per
minute of machine time that would be earned
producing more units of Product 1.
Quick Check – constrained resource calculations
C.
Managing constraints
i.It is often possible for a manager to increase the
capacity of a bottleneck, which is called relaxing
(or elevating) the constraint, in numerous ways
such as:
1.Working overtime on the bottleneck.
2.Subcontracting some of the processing that
would be done at the bottleneck.
3.Investing in additional machines at the
bottleneck.
4.Shifting workers from non-bottleneck
processes to the bottleneck.
5.Focusing business process improvement
efforts on the bottleneck.
6.Reducing defective units processed through
the bottleneck.
VIII. Joint product costs and sell or process further decisions
Learning Objective 7: Prepare an analysis showing whether joint products should be sold at the split-off point or processed further. A. Key terms/concepts
i. In some industries, a number of end products are
produced from a single raw material input. When
two or more products are produced from a
common input these products are known as joint
products . The split-off point is the point in the
manufacturing process at which the joint products
can be recognized as separate products.
1. For example, in the petroleum refining
industry a large number of products are
extracted from crude oil, including gasoline, jet
fuel, home heating oil, lubricants, asphalt, and
various organic chemicals.
ii. The term joint cost is used to describe costs
incurred up to the split-off point. Joint costs are
common costs incurred to simultaneously produce
a variety of end products.
1. Joint costs are traditionally allocated among different products at the split-off point. A typical approach is to allocate joint costs according to the relative sales value of the end products.
2. Although allocation is needed for some purposes such as balance sheet inventory valuation, allocations of this kind are very dangerous for decision making.
B. Sell or process further decisions
i. Joint costs are irrelevant in decisions regarding what to do with a product from the split-off point forward. Therefore, these costs should not be allocated to end products for decision-making purposes.
ii.
With respect to sell or process further decisions, it
is profitable to continue processing a joint product after the split-off point so long as the
incremental revenue from such processing exceeds the incremental processing costs incurred after the split-off point .
C. Sell or process further decisions – an example i. Assume the facts as shown with respect to Sawmill, Inc.
1. Sawmill has two joint products – lumber and sawdust . Selected financial information is shown for each joint product.
2. The incremental revenue from further processing of the lumber and sawdust is $130 and $10, respectively.
3. The financial advantage (disadvantage) of further processing is $80 for the lumber and ($10) for the sawdust.
4. The lumber should be processed further and the sawdust should be sold at the split-off point .
D. Activity-based costing
and relevant costs i. Activity-based costing can be used to help identify potentially relevant costs for decision-making purposes. However, managers should exercise caution against reading more into this “traceability” than really exists. People often assume that if a cost is traceable to a segment, then the cost is automatically avoidable, which is untrue . Before making a decision, managers must decide which of the potentially relevant costs are actually avoidable.
管理会计学习心得体会3篇 管理会计学习心得体会3篇 管理会计学习心得体会范文1： 通过张老师的授课，我收获良多，感受颇深。 首先张老师对管理会计内涵的讲解专业系统，通俗易懂，让我作为会计专业学生对财务管理有了整体性认识;通过会计树，我明晰了管理会计、财务会计之间的联系和不同，对管理过程的具体问题有了定位和分析能力;通过财务指标模型化的讲解，我深刻理解了股东权益报酬率的内在构成和影响因素，对企业的经营管理运行有了本质上的认识; 作为一名会计专业的学生，学好管理会计这门学科是必须的，以下我想谈谈我个人学习管理会计的一些心得。 第一，上课时一定要注意听讲，记好笔记，这是最重要的一点，并且记笔记也要有选择性的记，该记的记，没必要的就不用记，听听即可。如遇到听不懂的地方课后一定要及时请教老师。 第 二，在温习过的基础上，开始做老师布置的作业，作业一定要自己亲自动手做，千万不可抄同学的作业，自己做过才知道是否真正搞明白了。在借鉴别人的答案时，不要只顾一昧地去抄，一定要仔细琢磨别人怎么思考的，为什么要这么做，完了以后自己还要独立地做几遍，易于理解和加深印象。 第
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Chapter 11 Lecture Notes Chapter theme: Managers in large organizations have to Array delegate some decisions to those who are at lower levels in the organization. This chapter explains how responsibility accounting systems, return on investment (ROI), residual income, operating performance measures, and the balanced scorecard are used to help control decentralized organizations. I.Decentralization in organizations A. A decentralized organization does not confine decision-making authority to a few top executives; rather, decision-making authority is spread throughout the organization. The advantages and disadvantages of decentralization are as follows: i.Advantages of decentralization 1.It enables top management to concentrate on strategy, higher-level decision making, and coordinating activities. 2.It acknowledges that lower-level managers have more detailed information about local conditions that enable them to make better operational decisions. 3.It enables lower-level managers to quickly respond to customers. 4.It provides lower-level managers with the decision-making experience they will need when promoted to higher level positions.
管理会计读书笔记示例 管理会计是现代会计的一大分支，是将管理与会计融为一体，为企业的领导者和管理人员提供管理信息的会计。下面是的小编为你们整理的*，希望你们能够喜欢 高级《管理会计学》读书笔记 管理会计学作为当代会计专业大学生的必修课有着不同一 般的重要性和学习必要性，但是同时它也是一门在我国发展时间非常短暂尚不是很成熟的学科。因此在教学上要求教材必须及时更新并且充满新意有助于学生学习。*通过对比研究了赵健梅和邢颖老师合著的《管理会计学》和许金叶老师编著的《管理会计》两本管理会计学教材的内容、结构等方面阐述了当代对管理会计教材的要求。 关键字：管理会计教学教材发展结构 这学期修了许金叶老师的《管理会计》课程，现在已经到了学期期末，我对于管理会计的认识已经不再是才开始学习时那样懵懂且简单。我选择了赵健梅和邢颖老师合著的《管理会计学》一书进行阅读学习，这让我有了不少新的认识。
人类社会进入到20世纪之后，各种新的形式的经济应运而生，全球经济发展呈现出信息化、网络化、全球化的发展特征，企业的各种生产要素开始受到信息的制约，在这样的情况下信息对于企业管理的重要性也就显得尤为突出。信息化发展这样迅速，即使是发展起来不久的管理会计也需要进一步改革才能适应社会训迅速发展的结果。 一.管理会计学的现状。 管理会计突破了传统会计的界限，服务并参与企业内部的经营管理，是会计适应现在管理要求而不断发展的必然结果[①]。管理会计是传统会计的发展，并不没有否定传统会计。管理会计是决策的支持系统，目的是为协助企业管理者规划和控制企业的各种经济活动提供信息。管理会计的工作包括收集、分类、处理、分析和报告信息[②]。管理会计对于信息的处理主要是为了帮助管理者摆脱或者减少在信息不完全和信息不对称的时候对决策 造成的影响。 自20世纪初以来，管理会计在理论和实践两个方面都取得了丰硕的成果;尤其是20世纪后期以来，为适应社会、经济、技术重大变革而产生的一系列新的管理方法又使管理会计进入了 一个大变革、大发展的历史时期。管理会计自20世纪传入我国以来，有了20多年的发展，但是现在还不成熟一直处在崎岖道路的发展之中。在这20多年当中随着我国商业化越发显著，我
第一章管理会计概论 财务会计与管理会计 (一)财务会计 财务会计的主要目标是向企业外部的有关利益集团或个人提供他们据以决策的会计信息。财务会计应该遵循会计准则，对企业的经济活动进行连续、系统和全面的计量、确认、记录与汇总，定期编制财务报告，为企业外部有关利益团体提供其据以决策的有关信息，反映受托责任的履行情况。 (二)管理会计及其演进 管理会计是现代会计的另一分支，服务于企业内部的管理职能的实施，侧重于为企业内部的经营管理服务并参与管理活动。其工作内容主要包括信息的收集、分类、加工整理、分析报告和信息传递等，为企业的决策规划、计划预算、评价与控制等方面提供信息。 管理会计的内容和基本特点 (一)管理会计的主要内容 1．决策与规划会计 决策分析可以区分为短期决策和长期决策分析。短期决策分析基本上可以分为三种类型：其一是成本与产量问题；其二是成本与收入问题；其三为企业内部资源的合理分配问题。长期投资决策是建立在货币时间价值的基础上的。货币时间价值是资本机会成本的体现。是资本对时间的增量，其数值确定与资本的边际成本或边际收入是联系在一起的。 规划会计通过编制计划和预算将决策确定的目标和行动具体化，预算包括生产经营总预算和项目预算。 2．执行与控制会计 执行和控制是保证计划所确定的目标得以实现的实施过程。主要通过计划执行结果与预算的比较，评价执行者的工作成绩，通过差异分析获得反馈信息，以便采取措施，达到控制的目的。 (二)管理会计的特点 1．服务于企业内部管理2．方法灵活多样性3．面向未来的时间特征 4．会计信息不受会计准则约束5．重视人的行为问题 管理会计的职能作用和信息质量 (一)企业目标和管理职能 1．企业的目标 以盈利为导向，以酬报其投资者并保证企业自身的生存和发展。 2．企业管理职能 企业的管理职能主要包括：决策、计划预算、组织实施和评价控制四个方面。 (二)管理会计的职能作用 1．为决策提供客观可靠信息 2．制定计划编制预算 3．实施经营计划，评价业绩实施控制 4．成本确定和成本计算 (三)管理会计信息质量要求 1．准确性2．相关性3．可理解性4．及时性5．成本和效益原则 现代企业环境和当代管理会计发展（20世纪70、80年代） (一)信息技术与管理会计信息系统设计； (二)代理人理论； (三)价值链分析、作业管理和作业成本计算； (四)目标成本计算和价值分析； (五)质量成本与全面质量管理； (六)适时生产(存货)系统； (七)综合记分卡。 第二章成本性态与变动成本法 （一）固定成本 固定成本具有两个特点：（1）成本总额不随业务量而变，变现为一固定金额；（2）单位业务量负担的固定成本随业务量的增减变动成反比例变动。 约束性固定成本（受）固定资产折旧费、财产保险费、财产税、房屋设备租赁费
福师《成本管理会计》第九章预算与控制课堂笔记 ◆主要知识点掌握程度 预算是管理当局为了保证目标的最终实现而制定的用实物量和价值量表现的管理计划，是计划实施、控制和评价的标准和依据。本章介绍预算的概念、内容、预算的编制方法和程序以及如何利用预算进行有效控制的理论与方法。本章应掌握预算的概念、内容和形式，编制全面预算和其他形式的预算。 ◆知识点整理 一、预算和预算控制 （一）预算及其控制作用 1、预算的概念 预算是管理当局为了保证目标的最终实现而制定的用实物量和价值量表现的管理计划，是计划实施、控制与评价的标准和依据。预算（Budget）是管理层在计划中设定的对未来某一特定时期经营活动的数量表述，是用货币单位反映企业未来期间的有关现金收支、资金需求、资金融通、营业收入、成本及财务状况和经营成果等方面的详细计划。 预算包括预算编制和预算控制两项职能。其中预算控制是以预算为核心的控制措施。 2、预算的控制作用： 1）可以使计划目标进一步明确化，具体化。 2）可以协调企业的全部经营活动 3）是控制日常经济活动的标准 4）是评价工作绩效的依据。 （二）预算编制的组织工作 预算的编制有赖于最高管理部门的支持和组织内各部门的通力协作，因此往往要专门设立一个预算委员会，企业在编制预算时，可以采取“自编预算”或“参与预算”的方法，广泛吸收预算执行者参加预算
编制；在组织预算的编制过程中，应注意预算具有很强的时间性。可分为长期预算和短期预算两种，编制时具有不同的要求。 二、全面预算 （一）全面预算的内容 全面预算（Comprehensive Budget）反映的是企业未来某一特定期间的全部生产、经营活动的财务计划。它以销售预测为起点，进而对生产、成本及现金收支等各个方面进行预测，并在这些预测的基础上，编制出一套预计资产负债表、预计收益表等预计财务报表及其附表，以反映企业在未来期间的财务状况和经营成果。 （二）全面预算的编制 编制顺序是先编制销售预算，然后再以“以销定产”的方法，依次编制生产预算、直接材料采购预算、直接人工预算、制造费用预算、销售及管理费用预算等，同时编制各项专门决策预算；最后，根据业务预算和专门决策预算再编制财务预算。 1、销售预算 通过对企业未来产品销售情况所作的预测，推测出下一预算期的产品销量和销售单价，这样就可求出预计的销售收入： 销售收入＝销售量×销售单价 销售预测仅仅是初步的估计，企业在编制预算时，通常还需考虑预测结果是否与公司的战略计划相吻合，企业的预算委员会经讨论，可能会在销售预测的基础上作适当的调整，如在加强促销手段的基础上，适当调高销售量的预测数。 2、生产预算 生产预算是根据预计的销售量和预计的期初、期末产成品存货量，按产品分别计算出每一个产品的预计生产量，计算方法为： 预计生产量＝预计销售量+预计期末产成品存货量－预计期初产成品存货量
2015年10月高等教育自学考试全国统一命题考试 管理会计(一) 试卷 (课程代码 00157) 本试卷共4页。满分l00分。考试时间l50分钟。 考生答题注意事项： 1．本卷所有试题必须在答题卡上作答。答在试卷上无效，试卷空白处和背面均可作草稿纸。2．第一部分为选择题。必须对应试卷上的题号使用2B铅笔将“答题卡”的相应代码涂黑。3．第二部分为非选择题。必须注明大、小题号，使用0．5毫米黑色字迹签字笔作答。4．合理安排答题空间，超出答题区域无效。 第一部分选择题 一、单项选择题 (本大题共l0小题，每小题l分，共10分) 在每小题列出的四个备选项中只有一个是符合题目要求的，请将其选出并将“答题卡”的相应代码涂黑。未涂、错涂或多涂均无分。 1．管理会计所提供的信息主要是 A．历史信息 B．现时信息 C．现时和未来的信息 D．未来信息 2．下列各项中不属于约束性固定成本的是 A．职工培训费 B．财产保险费 C．固定资产折旧费 D．房屋设备租赁费 3．企业预算销售量超过盈亏平衡点的差额称为 A．边际贡献 B．安全边际 C．税前净利润 D．销售毛利 4．某公司为了扩大营业额，拟定了四种方案，各个方案在自然状态下的损益值估计如下表所示，则根据小中取大法选择的生产方案是 A．方案A B．方案B C．方案C D．方案D 5．亏损产品应该停产的原因之一是 A．单位变动成本大于零 B．单位变动成本小于零 C．单位边际贡献大于零 D．单位边际贡献小于零 6．在新产品刚上市场时，把产品的价格定得很高，同时花费巨额广告费用和销售费用促销的定价策略是 A．撇油性定价 B．渗透性定价 C．尾数定价 D. 促销定价 7．全面预算编制的起点和关键是 A．生产预算 B．成本预算 C．销售预算 D．现金预算
管理会计课堂笔记 第一章现代管理会计的形成与发展 第一节财务会计与管理会计是企业会计的两个重要领域 基本内容： 会计是一个信息系统，企业会计是会计的主体。财务会计与管理会计又是企业会计的两个重要领域。财务会计主要是通过定期的财务报表，为企业外不同企业有经济利益关系的各种社会集团服务。以提供定期的财务报表为主要手段，以企业外部的投资人、债权人等为主要服务对象，是财务会计的主要特点。管理会计侧重于为企业内部的经营管理服务。采用灵活而多样化的方法和手段，为企业管理部门正确的进行最优管理决策和有效经营提供有用的资料。 第二节现代管理会计的形成和发展 基本内容： 一、管理会计发展的两个阶段 管理会计从传统的、单一的会计系统分离出来，成为与财务会计并列的独立领域，经历了一个逐步发展的过程，大致上包括以下两个阶段： （1）执行性管理会计阶段（本世纪初到50年代） 执行性管理会计是以泰罗的科学管理学说为基础形成的会计信息系统。主要包括“标准成本”、“差异分析”、“预算控制”等方面。但它还只是管理会计的雏形，其基本点是在企业的方针、决策等重大问题已经确定的前提下，协助解决在执行中如何提高生产效率和生产经济效果问题。但企业管理的全局、企业与外界关系的有关问题没有在会计体系中得到应有的反应。因而总的说来，这还只是一种局部性、执行性的管理会计，仍处于管理会计发展历程中的初级阶段。 （2）决策性管理会计阶段（本世纪50年代以后） 本世纪50年代起，现代科学技术突飞猛进并大规模应用于生产，使生产力获得迅速的发展。同时，跨国公司大量涌现，企业的规模越来越大，生产经营日趋复杂，企业外部的市场情况瞬息万变，竞争更加激烈。这些新的条件和环境，一方面强烈要求内部管理更加合理化、科学化，另一方面还要求企业具有灵活反应和高度适应的能力，否则，就会在激烈的竞争中被淘汰。泰罗的科学管理学说显然无法适应这种新的形式和要求。必然为现代管理科学所取代。正是在这种情况下，以现代管理科学为其理论和方法的基础而形成的现代管理会计就迅速发展起来。它是以服务于企业提高经济效益为核心的决策性管理会计。它与执行性管理会计不仅有量的不同，而且有质的差别。决策性管理会计的创立及其发展，标着者这门科学日趋成熟，而进入其发展历程中的高级阶段。 二、现代管理科学对现代管理会计的作用
Chapter 12 Lecture Notes Chapter theme: Making decisions is one of the basic functions of a manager. To be successful in decision making, managers must be able to perform differential analysis, which focuses on identifying the costs and benefits that differ between alternatives. The purpose of this chapter is to develop these skills by illustrating their use in a wide range of decision-making situations. Learning Objective 1: Identify relevant and irrelevant costs and benefits in a decision. I. Decision making: six key concepts A. Key concept #1 i. Every decision involves choosing from among at least two alternatives. Therefore, the first step in decision-making is to define the alternatives being considered . B. Key concept #2 i. Once you have defined the alternatives, you need to identify the criteria for choosing among them. 1. Relevant costs and relevant benefits should be considered when making decisions. 2. Irrelevant costs and irrelevant benefits should be ignored when making decisions.
《基础会计学》课程笔记整理 第一章——总论 概念解释 A、会计的定义：一种管理活动。以货币为主要计量单位，并利用专门的方法和程序，对企业和行政，事业 单位的经济活动进行完整的，连续的，系统的反映和监督，以提高经济效益和提供经济信息为目的。 会计的职能：反映和监督 B、反映职能：通过专门的会计方法和程序，从数量上反映会计主体也发生或完成的经济活动，为经营管理 提供经济信息的功能。反映职能具有完整性、连续性和系统性。是监督职能存在的依据和基础。 监督职能：利用反映职能提供的经济信息，对会计主体的经济活动进行控制和提供经营决策。主要表现在货币监督。事前，事中和事后监督。 C、会计发展的两个标志 1、单式记账法过渡到复式记账法，是近代会计形成的标志。 2、成本会计的出现，管理会计的形成并单独成科是现代会计形成的标志。 3、管理会计，主要偏重于为经营者提供经营决策，对企业经营活动进行控制。它的数据来源于财务会计和 一种经济评估，数据不需要完全真实，可以是估计。 4、财务会计，主要表现在对企业经营活动的一种核算，所有数据来源必须真实和客观，同时也是主管部门 进行经济审核的依据。 D、会计对象：会计反映和监督的内容。也可以称作会计客体。实质上是企业能用货币表现的经济活动。会 计对象可以简单的概括为六大基本要素：资产，负债，所有者权益，收入、费用，利润。 F、会计任务 1、反映和监督各单位的经济活动和财务支出，提供会计信息，加强经济核算。 2、反映和监督各单位对财经政策，法令，制度的执行情况，维护财经纪律。 3、利用会计信息资料和其他相关资料，预测经济前景，参与经营决策。 二、会计核算的基本前提 1、会计主体：会计服务的特定单位。明确了会计工作的空间范围。形成会计主体的三个条件：?具有一定 数量的经济资源；?进行独立的生产经营活动或其他活动；?实行独立核算，提供反映本主体经济情况的会计报表。 2、持续经营：明确了会计工作的时间范围。为会计分期和权责发生制奠定了基础。 3、会计分期：对时间范围的具体细分化，会计法将会计分期划分为，会计年，季度，月，为收付实现制和 权责发生制，配比原则提供了比较基础。 4、货币计量：会计核算以人民币作为记账本位币《企业会计准则》规定。 三、会计核算的一般原则 1、客观性原则：真实性原则。 2、重要性原则：对重要的会计事项应单独核算，反映。 3、有用性原则：相关性原则。 4、可比性原则：会计核算应按照规定处理办法进行，会计指标应当口径一致，方便在不同企业间进行横向 比较。 5、一贯性原则：同一企业间，在不同会计分期，财务处理方法要一直，方便不同会计分期间的纵向比较。 如有变更需单独备注。 6、及时性原则 7、清晰性原则 8、划分收益性支出和资本性支出原则 收益性支出：为取得本期收益而发生的支出，只与本会计年度相关。 资本性支出：为形成经营能力，在几个会计年度形成收益。 9、配比性原则：对一个会计期间的收入和与其相关的成本，费用应配合进行比较。 10、权责发生制原则：主要确定本期收入与费用的确定时间。 11、历史成本原则：主要针对资产，按取得时的实际成本计价。
1. Which of the following costs would be considered a period rather than a product cost in a manufacturing company A. Manufacturing equipment depreciation. B. Property taxes on corporate headquarters. C. Direct materials costs. D. Electrical costs to light the production facility. E. Sales commissions. 2. If your inventory balance at the beginning of the month was $1,000, you bought $100 during the month, and sold $300 during the month, what would be the balance at the end of the month A. $1,000. B. $ 800. C. $1,200. D. $ 200. 3. Beginning raw materials inventory was $32,000. During the month, $276,000 of raw material was purchased. A count at the end of the month revealed that $28,000 of raw material was still present. What is the cost of direct material used A. $276,000 B. $272,000 C. $280,000 D. $ 2,000 4.Direct materials used in production totaled $280,000. Direct labor was $375,000 and factory overhead was $180,000. What were total manufacturing costs incurred for the month A. $555,000 B. $835,000 C. $655,000 D. Cannot be determined. 5. Beginning work in process was $125,000. Manufacturing costs incurred for the month were $835,000. There were $200,000 of partially finished goods remaining in work in process inventory at the end of the month. What was the cost of goods manufactured during the month A. $1,160,000 B. $ 910,000 C. $ 760,000 D. Cannot be determined. 6.Beginning finished goods inventory was $130,000. The cost of goods manufactured for the month was $760,000. And the ending finished goods inventory was $150,000. What was the cost of goods sold for the month A. $ 20,000. B. $740,000. C. $780,000. D. $760,000. 7. Which of the following costs would be variable with respect to the number of cones sold at a Baskins & Robbins shop (There may be more than one correct answer.) A. The cost of lighting the store.
学习会计的心得体会 在和润会计学习会计近3个月，心得体会颇多：通过积极参加学习和实践科学发展观主题教育活动，使自己思想认识得到大提高、工作思路得到大开拓。 首先，要树立和落实科学发展观，必须全面准确地把握科学发展观的深刻内涵和基本要求。坚持以人为本，就是要以实现人的全面发展为目标，从人民群众的根本利益出发谋发展、促发展，不断满足人民群众日益增长的物质文化需要，切实保障人民群众的经济、政治和文化权益，让发展的成果惠及全体人民。全面发展，就是要以经济建设为中心，全面推进经济、政治、文化建设，实现经济发展和社会全面进步。协调发展，就是要统筹城乡发展、统筹区域发展、统筹经济社会发展、统筹人与自然和-谐发展、统筹国内发展和对外开放，推进生产力和生产关系、经济基础和上层建筑相协调，推进经济、政治、文化建设的各个环节、各个方面相协调。可持续发展，就是要促进人与自然的和-谐，实现经济发展和人口、资源、环境相协调，坚持走生产发展、生活富裕、生态良好的文明发展道路，保证一代接一代地永续发展。党的十六届三中全会明确提出，坚持以人为本，树立全面、协调、可持续的发展观。这是新一届中央领导集体对发展内涵、发展要义，发展本质的进一步深化和创新。 其次学习的目的要在于应用，不能停留在口头上，而要在狠抓落实上下功夫。作为一名财务工作人员，要认真学习科学发展观，更要结合自身实际，使自己的工作有新思路、新举措、新突破、新局面。 一、要掌握科学发展观集中体现的世界观和方法-论，使学习和落实科学发展观的过程，成为自觉指导发展实践，自觉改造世界观、人生观、价值观的过程。 要提高自律能力，进一步增强财务工作者的形象。我们的一言一行，不仅代表着个人，而且代表着单位、代表着党的形象。一定要珍惜党的政治声誉，堂堂正正做人，走好人生之路，着力规范服务行为。要正确认识自我，培养高尚的人格，始终保持谦虚谨慎、戒骄戒躁的良好作风。 要提高学习能力，进一步增强自身素质。不管学什么，都要与推动本职工作结合起来，在实践中善加利用，认真解决学习不够重视，功底不够扎实，工作成绩不明显的问题。一定要有危机感、紧迫感，把学习知识、提高素质作为生存和发展的紧迫任务，把学习当作一种工作和追求，牢固树立终身学习的观念。要通过学习，不断提高理论水平，提高知识层次，增强做好本职工作的能力。 二、要把坚持以人为本、树立正确的人生观，切实体现在实际工作的具体实效中。 工作塑造良好的形象。 要提高创新能力，进一步增强工作的实效性。随着形势的新发展，我们的工作会面临越来越多的新情况、新问题，工作任务也将会越来越繁重。要使本职工作再上新台阶，要求我们必须提高创新能力。如何结合践行科学发展观的新要求，顺应形势进行不断总结、巩固、升华我们的工作，是值得我们认真思考的问题。作为一名财务工作人员事事要讲发展，处处以人为本，不断开拓工作新局面，以良好的精神状态面对全新的工作。篇二：管理会计理论学习心得 管理会计理论学习心得： 本学期在刘老师的悉心讲解下，我对管理会计理论研究的发展及模式创新、成本控制理论与方法创新研究、无形资产管理会计、预算管理创新、新风险投融资管理会计等几方面知识有了全新的了解及掌握。并且在本课程学习中的有关“秦池”案例的探讨中收获颇丰。以下是我对知识的回顾及总结： 一、管理会计理论研究的发展及模式创新 狭义的管理会计是将管理会计从依附于财务会计提升到与财务会计并立的地位，并涵盖了标准成本、预算控制、差异分析和内部控制等；广义的管理会计则是以美国全国会计师联
CHAPTER 4 COVERAGE OF LEARNING OBJECTIVES
CHAPTER 4 Cost Management Systems and Activity-Based Costing 4-A1 (20-30 min.) See Table 4-A1 on the following page. 4-A2 (25-30 min.) 1. Merchandise Inventories, 1,000 devices @ $97 $97,000 2. Direct materials inventory $ 40,000 Work-in-process inventory 0 Finished goods inventory 97,000 Total inventories $137,000 3. NILE ELECTRONICS PRODUCTS Statement of Operating Income For the Year Ended December 31, 20X9 Sales (9,000 units at $170) $1,530,000 Cost of goods sold: Beginning inventory $ 0 Purchases 970,000 Cost of goods available for sale $ 970,000 Less ending inventory 97,000 Cost of goods sold (an expense) 873,000
Gross margin or gross profit $ 657,000 Less other expenses: selling & administrative costs 185,000 Operating income (also income before taxes in this example) $ 472,000
管理会计（高等教育出版社） 于增彪（清华大学）改编 余绪缨（厦门大学）审校 CHAPTER 17 TACTICAL DECISION MAKING QUESTIONS FOR WRITING AND DISCUSSION 1. A tactical decision is short-run in nature; it involves choosing among alternatives with an immediate or limited end in view. A stra-tegic decision involves selecting strategies that yield a long-term competitive advantage. 2.Depreciation is an allocation of a sunk cost. This cost is a past cost and will never differ across alternatives. 3.The salary of a supervisor in an accept or reject decision is an example of an irrelevant future cost. 4.If one alternative is to be judged superior to another alternative on the basis of cash-flow comparisons, then cash flows must be ex-pressed as an annual amount (or periodic amount); otherwise, consideration must be given to the time value of the nonperiodic cash flows. 5.Disagree. Qualitative factors also have an important bearing on the decision and may, at times, overrule the quantitative evidence from a relevant costing analysis. 6.The purchase of equipment needed to pro- duce a special order is an example of a fixed cost that is relevant. 7.Relevant costs are those costs that differ across alternatives. Differential costs are the differences between the costs of two alterna-tives. 8.Depreciation is a relevant cost whenever it is a future cost that differs across alternatives. Thus, it must involve a capital asset not yet acquired. 9.Past costs can be used as information to help predict future costs. 10.Yes. Suppose, for example, that sufficient materials are on hand for producing a part for two years. After two years, the part will be replaced by a newly engineered part. If there is no alternative use of the materials, then the cost of the materials is a sunk cost and not relevant in a make-or-buy decision.
管理会计读书笔记 篇一：管理会计笔记 1、管理会计的介绍： 管理会计实质上是会计与管理的有机结合，它在企业管理中起着十分重要的作用。 从管理会计的产生与发展来看，会计学普遍认为，管理会计产生于20世纪50年代，并在50年代以后得到发展，至80年代已初步建立了管理会计的理论体系和方法体系，其基本框架包括：决策与计划会计和执行会计两个部分。从20世纪80年代起，传统管理会计向新型的现代管理会计过渡。党的十一届三中全会以来，我国的社会主义经济建设进入了新的历史发展阶段，西方管理会计开始传入我国，在这以后，我国管理会计的发展基本上是沿着两条路线进行：一方面是对西方管理会计原理和方法的引进和吸收，另一方面是结合经济形势的
变化，对我国原有的管理会计实践加以改进完善，使其同我国已变化的经济状况相适应。 从管理会计的定义来说，管理会计有狭义和广义之分，狭义的管理会计是以企业为主体，为企业管理当局的管理目标服务的信息系统。广义的管理会计是为管理当局和企业外的非管理集团服务，解释实际和计划所必需的货币性和非货币性信息，其内容包括财务会计、成本会计、财务管理。 从管理会计的职能来说，管理会计的职能包括规划、控制、评价。规划是利用财务会计提供的资料和信息，对重要经济指标进行科学的预测。控制是指控制企业的经济活动，使之严格按照决策预定的轨道进行。评价是指事后根据各责任单位编制的业绩报告，评价和考核各个责任中心的业绩。 从管理会计的假设来说，管理会计的基本假设有：会计主体假设、持续经营假设、会计分期假设、货币时间价值
假设、风险价值可计量假设、多种计量单位假设；具体假设包括成本性态可分假设、技术性假设、未来现金流量可确知假设。 2、成本性态 成本性态是指成本与业务量之间的依存关系，即成本如何随着业务量的变动而产生不同的变动。这里的成本是企业为取得营业收入而付出的制造成本和非制造成本。业务量指生产经营期内投入或完成的经营工作量的通称。成本按性态分为固定成本、变动成本、混合成本。 固定成本是指在一定相关范围内，成本总额不受业务量增减变动的影响而保持固定不变的成本项目。固定成本具有总额不变性和单位成本的反比例变动性的特点。单位固定成本与业务量的乘积等于一个常数，即单位成本与业务量成反比关系。 固定成本的习性模型：总额的习性模型，y=a，单位固定成本的习性模型，
第1章管理会计概论 1.1 复习笔记 一、管理会计的定义 1．国外会计学界对管理会计定义的论述 国外会计学界对管理会计的定义先后经历了两个阶段： （1）狭义管理会计阶段 狭义管理会计的核心内容为：①管理会计以企业为主体展开其管理活动；②管理会计是为企业管理当局的管理目标服务的；③管理会计是一个信息系统。 （2）广义管理会计阶段 广义管理会计的核心内容是：①管理会计以企业为主体展开其管理活动；②管理会计既为企业管理当局的管理目标服务，同时也为股东、债权人、规章制度制定机构及税务当局等非管理集团服务；③管理会计作为一个信息系统，它所提供的财务信息包括用来解释实际和计划所必需的货币性和非货币性信息；④从内容上看，管理会计既包括财务会计，又包括成本会计和财务管理。 2．国内学者对管理会计定义的论述 我国学者通常是从狭义上来定义管理会计的： 汪家佑教授认为：“管理会计是西方企业为了加强内部经营管理，实现最大利润的目的，灵活运用多种多样的方式方法，收集、加工和阐明管理当局合理地计划和有效地控制经济过程所需要的信息，围绕成本、利润、资本三个中心，分析过去、控制现在、规划未来的一个会计分支。” 李天民教授认为：“管理会计主要是通过一系列专门方法，利用财务会计提供的资料及其他有关资料，进行整理、计算、对比和分析，使企业各级管理人员能据以对日常发生的一切经济活动进行规划与控制，并帮助企业领导作各种决策的一整套信息处理系统。” 温坤教授认为：“管理会计是企业会计的一个分支。它运用一系列专门的方式方法，收集、分类、汇总、分析和报告各种经济信息，借以进行预测和决策，制定计划，对经营业务进行控制，并对业绩进行评价，以保证企业改善经营管理，提高经济效益。” 3．管理会计的定义 管理会计是以提高经济效益为最终目的的会计信息处理系统。它运用一系列专门的方式方法，通过确认、计量、归集、分析、编制与解释、传递等一系列工作，为管理和决策提供信息，并参与企业经营管理。 正确研究和理解管理会计应注意以下四点： （1）从属性看，管理会计属于管理学中会计学科的边缘学科，是以提高经济效益为最终目的的会计信息处理系统。
Syllabus for undergraduate of OUC Course name：Management Accounting Course time：48/3 Course teacher：Cheng Liubing 1.Course Overview The course starts by introducing the nature, the source and purpose of cost accounting and the costing techniques used in business which are essential for any management accountant. The course then looks at the preparation and use of budgeting and standard costing and variance analysis as essential tools for planning and controlling business costs. The course concludes with an introduction to measuring and monitoring the performance of an organization. 2.Student Learning Outcomes To develop knowledge and understanding of management accounting techniques to support management in planning, controlling and monitoring performance in a variety of business context. 3.Course Expectations On successful completion of this paper, candidates should be able to: A Explain the nature, source and purpose of management information B Explain and apply cost accounting techniques C Prepare budgets for planning and control - 2 -