管理会计英语英文版2ppt课件

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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

管理会计英语2ppt课件

Internal Use of Cost Information
• Costs are used for planning and evaluation.
• The objective is to determine all the components, both manufacturing and nonmanufacturing, of the costs associated with a cost object
Evaluation
• Deciding whether the market price for an existing product makes the product profitable
• Determining whether a process is cost efficient compared to similar internal or external processes
• Historical cost • Costing systems designed in the past conserved
on information-processing costs by adopting the structure imposed by GAAP • Most cost accounting systems tend to be driven by the rules that determine product costs for inventory valuation and cost of goods sold under GAAP
Internal Use Of Cost Information
Planning
• Using cost as a basis for determining the selling price of a prospective product

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• As specialty low-volume products were added, Ericson needed:
– More scheduling
– More setups
– More quality control personnel
– A computer to track orders and product specifications
35,640 4,050 390,690
Gross $ 30,000 $ 24,000
Margin
$ 6,210 $ 900 $ 61,110
G.M. % 13.3% 13.3%
14.8% 18.2% 13.5%
Management’s Concern
• The controller wondered whether the company should continue to deemphasize the chocolate and vanilla products and keep introducing new specialty premium flavors
Activity-Based Cost Systems
Chapter 4
Simple Cost Accounting Systems: Ericson Ice Cream Company Example
• Ericson had been the low-cost producer of chocolate and vanilla ice cream, with profit margins exceeding 20% of sales
• Last year mocha-almond ice cream was added

管理会计英文课件 (9)

7 8 9 10 11 12 13
Some Additional Information Reduction in resale value of car per mile of wear Round-tip train fare Benefits of relaxing on train trip Cost of putting dog in kennel while gone Benefit of having car in New York Hassle of parking car in New York Per day cost of parking car in New York
Relevant Financial Cost of Driving
Gasoline (460 @ $0.100 per mile) Maintenance (460 @ $0.065 per mile) Reduction in resale (460 @ $0.026 per mile) Parking in New York (2 days @ $25 per day) Total $ 46.00 29.90 11.96 50.00 $ 137.86
12-6
Identifying Relevant Costs
Cynthia, a Boston student, is considering visiting her friend in New York. She can drive or take the train. By car, it is 230 miles to her friend’s apartment. She is trying to decide which alternative is less expensive and has gathered the following information:

管理会计英语5ppt课件

Cost increases and cash outflows:
$50,000 down payment on the new machine $6,000 monthly lease payments on new machine
8
Relevant Costs for the Replacement of a Machine
The manager may garner respect by assuming responsibility for error
Manager needs to recognize sunk cossions
As managers attempt to reduce costs and increase the competitiveness of their products, they face decisions about whether their companies should
Whether particular costs and revenues are relevant for decision making depends on the decision context and the alternatives available
Relevant costs - costs and revenues that differ across the decision alternatives
Cost Savings and Cash Inflows
$50,000 disposal of old machine $6,200 monthly cost savings:
$4,400 labor $1,000 materials $800 maintenance

管理会计双语版总结PPT

3
第四页，共七十三页。
Chapter 3 :Determining Costs of Products
Job order costing
Direct material : trace Direct labor : trace Manufacturing overhead : allocate
Cost pool and allocation base Actual cost system vs. normal cost system Over-apply vs. under-apply
Three formulas (page 136)
Sensitivity analysis
8 第九页，共七十三页。
CVP Equations
Sales – Variable Costs – Fixed Costs = target profit
(SP/unit * units) – (VC/unit * units) – FC = target profit
Chapter 1: Introduction
Why management accounting? Origin and evolution of management
accounting Contrasting financial and management
accounting Ethical standards for management
Accounting rate of return
17
第十八页，共七十三页。
Chapter 9 : The Operating Budget
Different approaches to budgeting

管理会计英语03ppt课件

production
• With such variety, managers need to understand the costs of individual products so that they can assess product and customer profitability
– Job order costing – Process costing
• Many companies continue to use these two systems
Cost Management Systems
• All cost systems work in essentially the same way:
Bidding Using Job Order Costing
• Firms are sometimes required to bid on jobs before customers decide to place an order with them
• Costs need to be estimated for each job in order to prepare a bid
– Expense categories are developed and then expenses are mapped to service departments, production centers, or activities
– Expenses are then attached to cost objects
Direct and Indirect Costs
• Direct costs can be easily traced to a cost object

管理会计英语英文版课件

owner’s equity, net income explains most of the change that takes place in owner’s equity during a period. Contributions and withdrawals by owners also affect owner’s equity.
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
Ex. assume that a machine has a cost of $4,900, an economic life of five years, and an estimated residual value of $400.
Annual depreciation expense=($4,900 - $400)/
There are several commonly used methods: straight-line, units-of-production , sum-of-theyears’ digits and declining-balance.
Methods of Calcine Method
The straight-line (SL) method allocates an equal

管理会计英语培训课程PPT课件(45张)

Short-term and Long-term Pricing Considerations
• The length of time a firm must commit its production capacity to fill that order is important because a long-term capacity commitment to a marginally profitable order may:
– Managers make decisions about establishing or accepting a price for their products
– Even when prices are set by the market and the firm has little or no influence on product prices, management still has to decide the best mix of products to manufacture and sell
– Such a firm is a price taker, and it chooses its product mix given the prices set in the marketplace for its products
Ability To Influence Prices
– Firms in an industry with relatively little competition, who enjoy large market shares and exercise industry leadership, must decide what prices to set for their products

lesson 8 Performance Management and Compensation 英文管理会计课件 Management Accounting

Financial and nonfinancial performance measures
➢ Firms are increasingly presenting financial and nonfinancial performance measures for their subunits in a Balanced Scorecard, and it’s four perspectives:
14
Topic 3: Return on investment, residual income, and economic value added
Step 1: Choosing Among Different Performance Measures
➢ Four common measures of economic performance:
3. Choose a definition of the components in each Performance Measure
4. Choose a measurement alternative for each Performance Measure
5. Choose a target level of performance 6. Choose the timing of feedback
– Common costs
11
Topic 2: Responsibility centers and performance measures
Controllability Principle
➢The principle does not give the managers incentives to take actions that can affect the consequence of the uncontrollable event.

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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.
Methods of Calculating
Depreciation
MODULE 2 Financial Statements
Analysis
Review 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
Income tatement
Statement of Owner’s Equity
Depreciation is the process of allocating the
cost of a fixed asset as an expense in the years when the asset helps generate revenue.
Depreciation is an application of the matching principle. Because land has an unlimited life, it is not depreciated
owner’s equity, net income explains most of the change that takes place in owner’s equity during a period. Contributions and withdrawals by owners also affect owner’s equity.
Straight-Line Method
The straight-line (SL) method allocates an equal
amount of depreciation expense to each year in an asset’s life. This method is based on the rationale that each year benefits equally from the asset’s services.
Because buildings and equipment are long-lived assets, it would not make sense to treat their entire cost as expenses in the year they are acquired. On the other hand, because buildings and equipment gradually lose their economic value over time, it does not make sense to wait until the end of their service lives to recognize their declining usefulness to the firm. As a consequence, accountants gradually and systematically reduce the reported values of buildings and equipment on successive balance sheets in order to allocate expenses to individual years of asset use. The reduction in the reported value of buildings and equipment during a period is called depreciation expense.