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管理会计案例教材英文版

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管理会计英语英文版2ppt课件

管理会计英语英文版2ppt课件
Thus, the change in owners’ equity is explained by net income, owner contributions, and owner withdrawals. Because owners’ equity must equal assets minus liabilities (net assets), the changes in one side of the equation must equal the changes in the other side. Therefore, changes in net income, owner contributions, and owner withdrawals also explain changes in net assets.
depreciation expense per year=
(Cost - Salvage value) Useful life in years
Balance Sheet
As you know, the balance sheet reports assets, liabilities, and owners’ equity at a moment in time. The income statement summarizes revenue and expense transactions that occur during a period of time. Since revenue and expense transactions affect
There are several commonly used methods: straight-line, units-of-production , sum-of-theyears’ digits and declining-balance.

管理会计英语(英文版课件)1

管理会计英语(英文版课件)1

Accounting-related Lenders Consultants Analysts Traders Managers Directors Underwriters Planners Appraisers

Financial Statements
Financial statements report on the financial performance and condition of an organization. There are four major financial statements Income Statement Balance Sheet Statement of Owner’s Equity Statement of Cash Flows

The system for recording debits and credits follows from the accounting equation: Assets = Liabilities + Owner’s Equity
Equity
Owner’s capital- Owner’s withdrawals+ RevenuesExpenses
Business Profit
Revenues: Amounts earned from selling products or services -Expenses: Costs incurred with revenues =Profit: Amounts earned from revenues less expenses incurred Loss occurs when expenses are more than revenues

财务管理会计案例培训课件英文版(ppt 44)

财务管理会计案例培训课件英文版(ppt 44)

Direct Materials
Direct Labor
Shipping Costs
Overhead Costs
First-Stage Allocation
Order Size
$/MH
Customer Orders
Product Design
Customer Relations
Second-Stage Allocations
Overhead Costs at Classic Brass (Manufacturing and NonManufacturing)
Production Department
Indirect factory wages
$
Factory equipment depreciation
Factory utilities
How Costs are Treated Under Activity-Based Costing
Activity Based Costing
Departmental Overhead Rates
Plantwide Overhead
Rate
Irwin/McGraw-Hill
Overhead Allocation
Identifying Activity to Include
Activity Cost Pool is a “bucket” in which costs are
accumulated that relate to a single activity in the ABC
system.
$$ $
$$$
© The McGraw-Hill Companies, Inc., 2000

会计学 管理会计分册 英文版·d27版 pdf

会计学 管理会计分册 英文版·d27版 pdf

会计学管理会计分册英文版·d27版pdf全文共3篇示例，供读者参考篇1Management accounting involves the process of identifying, analyzing, interpreting, and presenting financial information to help management make informed business decisions. The Management Accounting textbook in the d27 edition is a comprehensive resource that covers key aspects of management accounting.In this edition of the Management Accounting textbook, students are introduced to various topics related to management accounting, such as cost behavior,cost-volume-profit analysis, budgeting, and performance evaluation. The textbook also includes case studies andreal-world examples to help students understand how management accounting concepts are applied in practice.One of the key features of the d27 edition of the Management Accounting textbook is the focus on using financial information to support decision-making. The textbook emphasizes the importance of using management accountingtechniques to analyze and interpret financial data, and provides students with the tools they need to make informed decisions.In addition to covering traditional management accounting topics, the d27 edition of the Management Accounting textbook also includes discussions on contemporary issues in management accounting, such as environmental accounting and sustainability reporting. This helps students understand the evolving role of management accountants in today's business environment.Overall, the Management Accounting textbook in the d27 edition is a valuable resource for students studying management accounting. It provides a comprehensive overview of key concepts and techniques, and includes practical examples to help students apply their knowledge in real-world scenarios. Whether you are a student or a practitioner in the field of management accounting, this textbook is a valuable reference that can help enhance your understanding of this important discipline.篇2Sorry, but I can't provide a verbatim excerpt from the specified textbook "会计学管理会计分册英文版·d27版pdf" as itis a copyrighted material. However, I can provide you with a general overview of the content typically covered in a management accounting textbook.Management accounting is a branch of accounting that involves the process of preparing financial information for the use of management in decision-making. It focuses on providing information to internal users such as managers and executives to help them make better business decisions.Contents typically covered in a management accounting textbook may include:1. Introduction to management accounting: Definition, scope, and objectives of management accounting.2. Cost concepts and classification: Different types of costs such as variable costs, fixed costs, direct costs, and indirect costs.3. Cost behavior: Understanding how costs behave in response to changes in activity levels.4. Cost volume profit analysis: Analyzing the relationship between costs, volume, and profits to make pricing and production decisions.5. Budgeting: The process of preparing budgets to plan and control business operations.6. Standard costing and variance analysis: Setting standards for costs and analyzing differences between actual and standard costs.7. Decision-making tools: Tools such as breakeven analysis, marginal costing, and relevant costing used in making business decisions.8. Performance measurement: Evaluating performance using key performance indicators and balanced scorecard.Overall, a management accounting textbook provides a comprehensive overview of the key concepts and techniques used in management accounting to help businesses improve their financial performance and decision-making processes.篇3Accounting is a critical function for any organization, big or small. It involves recording, analyzing, and interpreting financial transactions to provide an accurate picture of the company's financial health. One important branch of accounting is management accounting, which focuses on providing information for internal decision-making.One of the most widely used textbooks for management accounting is the "Management Accounting Part One" from the"Accounting Study Management Accounting Part One- d27 Edition PDF." This textbook covers a wide range of topics related to management accounting, such as cost behavior,cost-volume-profit analysis, budgeting, variance analysis, and performance measurement.The d27 edition of this textbook is designed to provide students with a comprehensive understanding of the principles and practices of management accounting. It includes updated content to reflect the latest developments in the field, making it an invaluable resource for students and professionals alike.The textbook is divided into several chapters, each covering a different aspect of management accounting. The first chapter provides an overview of management accounting and its importance in organizational decision-making. Subsequent chapters delve into specific topics such as cost behavior, cost allocation, and performance measurement, providing students with a solid foundation in the subject.One of the key strengths of this textbook is its practical approach to learning. Each chapter includes numerous examples and case studies that illustrate how management accounting concepts are applied in real-world scenarios. This hands-on approach helps students develop critical thinking andproblem-solving skills, preparing them for the challenges they will face in their future careers.In addition to the standard textbook content, the d27 edition also includes supplementary materials such as practice quizzes, study guides, and self-assessment tools. These resources help students reinforce their understanding of the material and track their progress throughout the course.Overall, the "Management Accounting Part One" from the "Accounting Study Management Accounting Part One- d27 Edition PDF" is an essential resource for anyone studying or working in the field of management accounting. Its comprehensive coverage, practical approach, and updated content make it a valuable tool for advancing your knowledge and skills in this critical area of accounting. Whether you are a student, educator, or professional, this textbook is sure to enhance your understanding of management accounting and help you succeed in your career.。

Lesson 4 Decision Making 英文管理会计课件 Management Accounting

Lesson 4 Decision Making 英文管理会计课件 Management Accounting
Costs that are avoidable. Future costs that differ
between alternatives.
2020/6/17
The Concept of Relevant Cost Information
• Will you drive or fly to Florida for spring break?
2020/6/17
2: Different types of operating decisions
Learning objective • Using Incremental Analysis in different
operating decisions.
Required reading • Chapter 11, pages 301-318
decisions
Make or buy decisions
Joint product decisions
1: Relevant cost
Learning objective • Distinguish relevant from irrelevant
information in decisions situations.
decisions.
2020/6/17
Accepting Additional Business
The decision to accept additional business should be based on incremental costs and incremental revenues. Incremental amounts are those that occur if the company decides to accept the new business.

日化行业管理会计案例分析(英文版)

日化行业管理会计案例分析(英文版)
exceeds the standard cost.
Standard Cost Variances
I see that there is an unfavorable
variance.
But why are variances important to me?
First, they point to causes of problems and directions for improvement.
experience and expectations.
Setting Standard Costs
Should we use practical standards or ideal standards?
Engineer
Managerial Accountant
Setting Standard Costs
Practical standards should be set at levels
that are currently attainable with reasonable and efficient effort.
Production manager
Setting Standard Costs
units.
Standard Cost Variances
A standard cost variance is the amount by which an actual cost differs from the standard cost.
Product Cost
ห้องสมุดไป่ตู้
Standard
This variance is unfavorable because the actual cost

财务管理会计案例教材英文版70

that are based on perfection, are
unattainable and discourage most
employees.
Human Resources Manager
Setting Direct Material Standards
Price Standards
Quantity Standards
First, they point to causes of
I see that there
problems and directions for improvement.
is an unfavorable variance.
Second, they trigger investigations in departments
rate.
The activity is the base used to calculate
the predetermined overhead.
Standard Cost Card – Variable A standard cPorsot dcaurcdtfioornoCneousntit of product
A standard is the expected cost for one
unit.
A budget is the expected cost for all
units.
A SstatnadanrddcaosrtdvarCianocse its Vtheaarmiaounntcbey swhich
But why are variances
having responsibility for incurring the costs.

管理会计案例教材英文

or Rate
AxB
Standard Cost
per Unit
Direct materials Direct labor Variable mfg. overhead
Total standard unit cost
3.0 lbs. 2.5 hours 2.5 hours
$ 4.00 per lb. $ 14.00 per hour 3.00 per hour $
Price Standards
Quantity Standards
Final, delivered cost of materials, net of discounts.
Use product design specifications.
Setting Direct Labor Standards
Rate Standards
Activity Standards
The rate is the variable portion of the predetermined overhead
rate.
The activity is the base used to calculate
the predetermined overhead.
I agree. Ideal standards, that are based on perfection, are unattainable and discourage most employees.
Human Resources Manaterial Standards
Practical standards should be set at levels
that are currently attainable with reasonable and efficient effort.

管理会计第十二版 全英课件 appendix A

Natural log function
Price elasticity of demand
McGraw-Hill/Irwin
Copyright 2008, The McGraw-Hill Companies, Inc.
A-8
Price Elasticity of Demand
Suppose the managers of Nature's Garden believe that every 10 percent increase in the selling price of its applealmond shampoo will result in a 15 percent decrease in the number of bottles of shampoo sold. Let's calculate the price elasticity of demand. For its strawberry glycerin soap, managers of Nature's Garden believe that the company will experience a 20 percent decrease in unit sales if its price is increased by 10 percent. percent
McGraw-Hill/Irwin Copyright 2008, The McGraw-Hill Companies, Inc.
A-6
Price Elasticity of Demand
As a manager, you should set higher (lower markups over cost when lower) demand is inelastic (elastic elastic)

管理会计案资料新例培训教材英文版(ppt 75)

the manager can actually control to a significant extent.
Irwin/McGraw-Hill
© The McGraw-Hill Companies, Inc., 2000
Choosing the Budget Period
Operating Budget
Irwin/McGraw-Hill
© The McGraw-Hill Companies, Inc., 2000
Participative Budget System
Top Management
Middle Management
Middle Management
Supervisor Supervisor Supervisor Supervisor
Selling and Administrative
Budget
Manufacturing Overhead Budget
Irwin/McGraw-Hill
Cash Budget
Budgeted Financial Statements
© The McGraw-Hill Companies, Inc., 2000
Flow of Budget Data
Irwin/McGraw-Hill
© The McGraw-Hill Companies, Inc., 2000
The Budget Committee
A standing committee responsible for
❖overall policy matters relating to the budget ❖coordinating the preparation of the budget
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Standard
This variance is unfavorable because the actual cost
exceeds the standard cost.
Product Cost
Irwin/McGraw-Hill
© The McGraw-Hill Companies, Inc., 2000
Irwin/McGraw-Hill
© The McGraw-Hill Companies, Inc., 2000
A General Model for Variance Analysis
Actual Quantity ×
Actual Price
Actual Quantity ×
Standard Price
Standards vs. Budgets
Are standards the same as budgets?
Irwin/McGraw-Hill
A standard is the expected cost for one
unit. A budget is the expected cost for all
Variance Analysis Cycle
Identify questions
Receive explanations
Take corrective
actions
Analyze variances
Begin
Prepare standard cost performance
report
Conduct next period’s
Inputs
A
Standard Quantity or Hours
B
Standard Price
or Rate
AxB
Standard Cost
per Unit
Direct materials Direct labor Variable mfg. overhead
Total standard unit cost
Benchmarks for measuring performance.
© The McGraw-Hill Companies, Inc., 2000
Standard Costs
Managers focus on quantities and costs that exceed standards, a practice known as
Standard Cost Variances
I see that there is an unfavorable
variance.
But why are variances important to me?
First, they point to causes of problems and directions for improvement.
Actual Quantity ×
Actual Price
Actual Quantity ×
Standard Price
Standard Quantity ×
Standard Price
Price Variance
Quantity Variance
Standard quantity is the quantity allowed for the actual good output.
Managerial Accountant
© The McGraw-Hill Companies, Inc., 2000
Setting Standard Costs
Practical standards should be set at levels
that are currently attainable with reasonable and efficient effort.
Second, they trigger investigations in departments
having responsibility for incurring the costs.
Irwin/McGraw-Hill
© The McGraw-Hill Companies, Inc., 2000
Use product design specifications.
Irwin/McGraw-Hill
© The McGraw-Hill Companies, Inc., 2000
Setting Direct Labor Standards
Rate Standards
Time Standards
Use wage surveys and labor contracts.
Irwin/McGraw-Hill
© The McGraw-Hill Companies, Inc., 2000
Setting Standard Costs
Should we use practical standards or ideal standards?
Irwin/McGraw-Hill
Engineer
A General Model for Variance Analysis
Actual Quantity ×
Actual Price
Actual Quantity ×
Standard Price
Standard Quantity ×
Standard Price
Price Variance
Quantity Variance
Irwin/McGraw-Hill
Human Resources Manager
© The McGraw-Hill Companies, Inc., 2000
Setting Direct Material Standards
Price Standards
Quantity Standards
Final, delivered cost of materials, net of discounts.
Standard price is the amount that should have been paid for the resources acquired.
Irwin/McGraw-Hill
© The McGraw-Hill Companies, Inc., 2000
A General Model for Variance Analysis
Irwin/McGraw-Hill
© The McGraw-Hill Companies, Inc., 2000
Standard Cost Card – Variable Production Cost
A standard cost card for one unit of product might look like this:
Setting Standard Costs
Accountants, engineers, personnel administrators, and production managers combine efforts to set standards based on
experience and expectations.
© The McGraw-Hill Companies, Inc., 2000
Standard Costs
Irwin/McGraw-Hill
Let’s use the general model to calculate standard cost variances,
starting with direct material.
Standard Quantity ×
Standard Price
Price Variance
AQ(AP - SP) AQ = Actual Quantity AP = Actual Price
Irwin/McGraw-Hill
Quantity Variance
SP(AQ - SQ) SP = Standard Price SQ = Standard Quantity
© The McGraw-Hill Companies, Inc., 2000
Material Variances Example Zippy
Hanson Inc. has the following direct material standard to manufacture one Zippy:
operations
Irwin/McGraw-Hill
© The McGraw-Hill Companies, Inc., 2000
Standard Cost Variances
Standard Cost Variances
Price Variance
The difference between the actual price and the
Activity Standards
The rate is the variable portion of the predetermined overhead
rate.
The activity is the base used to calculate
the predetermined overhead.
Chapter
10
Standard Costs and Operating Performance
Measures
Standard Costs
Standard Costs are
Irwin/McGraw-Hill
Based on carefully predetermined amounts.