Basic Management Accounting and Control Concepts管理会

Basic Management Accounting and Control Concepts管理会

Basic Management Accounting and Control Concepts 管理会计与控制基本概念

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二零壹三A© Dr. Martin E. Taylor

Basic Management Accounting and Control Concepts管理会

Managerial Accounting and Financial Accounting 管理会计与财务会计

Managerial accounting provides information for managers inside an organization who direct and control operations管理会计为企业 内部负责经营管理的人员提供信息。 Financial accounting provides information to stockholders, creditors and others who are outside the organization财务会计为股东、债 权人和其他外部人员提供信息。

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二零壹三A© Dr. Martin E. Taylor

Basic Management Accounting and Control Concepts管理会

International Competition 国际化竞争

Meeting world-class competition demands a world-class management accounting system. 为适应国际竞争，需 要国际级的管理会计系统。 Managers must make decisions to plan, direct, and control a world-class organization. 管理者需要通过决策来计 划、管理和控制国际级的企业。二零壹三A© Dr. Martin E. Taylor

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Basic Management Accounting and Control Concepts管理会

Evolution and Adaptation in Managerial Accounting 管理会计的发展e-commerce电子商务 Service Vs. Manufacturing Firms服务与制造企业 Computer-Integrated Manufacturing 计算机集成制造 Information and Communication Technology 信息与通讯技术发展 Product Life Cycles 产品生命周期 Total Quality Management 全面质量管理 Time-Based Competition 基于时间的竞争 Just-in-Time Inventory JIT库存管理

Emergence of New Industries新兴行业的兴起Global Competition 全球竞争 Focus on the Customer 以客户为中心 Cross-Functional Teams 多功能团队 Continuous Improvement 持续性发展0109

Change

二零壹三A© Dr. Martin E. Taylor © The McGraw-Hill Companies, Inc., 2002

Basic Management Accounting and Control Concepts管理会

Importance of Ethics in Accounting 会计职业道德的重要性

Ethical accounting practices build trust and promote loyal, productive relationships with users of accounting information.会计职业道德使会计人员 与会计信息的使用者之间能够建立相互诚信的关系。 Many companies and professional organizations, such as the Institute of Management Accountants (IMA), have written codes of ethics which serve as guides for employees. 许多公司和行业组织(如管 理会计协会IMA),都有职业道德规范来作为员工的 工作指南。

Code of Conduct for Management Accountants

管理会计行为规范0109 二零壹三A© Dr. Martin E. Taylor

Basic Management Accounting and Control Concepts管理会

IMA Code of Ethics for Management Accountants IMA管理会计职业道德规范Four broad areas of responsibility: 主要包括四个方面的职责：

Maintain a high level of professional competence treat sensitive matters with confidentiality Maintain personal integrity Be objective in all disclosures

保持高水平的职业能力 对敏感问题的保密责任 保持个人的诚实性 对所有的披露项目保持客观公正二零壹三A© Dr. Martin E. Taylor

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Basic Management Accounting and Control Concepts管理会

Manag

erial Accounting Tools 管理会计工具Failed and other businesses might have benefited from the application of managerial accounting tools:不成功的 公司及其他公司也 许可以从管理会计工具的应用中获得启示。

Cost concepts 成本的概念 Cost-volume-profit 本-量-利分析 Activity-based costing 作业成本法(ABC) Budgeting 预算管理 Standard Costs 标准成本 Decision making 短期经营决策制订 Capital budgeting 资本预算 Transfer pricing 内部转移价格 Measuring Performance 业绩计量0109 二零壹三A© Dr. Martin E. Taylor

Basic Management Accounting and Control Concepts管理会

Cost concepts 成本的概念

Period Costs 期间费用 Product Costs 产品成本 Elements of Cost 成本项目

Direct material 直接材料 Direct labor 直接人工 Manufacturing overhead 制造费用

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二零壹三A© Dr. Martin E. Taylor

Basic Management Accounting and Control Concepts管理会

Cost concepts (continued)

Basic Cost Management Concepts 基本成本管理概念

Cost driver 成本动因 Variable and fixed costs 变动成本与固定成本 Direct and indirect costs 直接成本与间接成本 Controllable and uncontrollable costs 可控成本与不可控成本

Sunk Costs 沉没成本 Differential Costs 差量成本二零壹三A© Dr. Martin E. Taylor

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Basic Management Accounting and Control Concepts管理会

Cost concepts (continued)

Manufacturing overhead 制造费用

Estimated – budgeted 估计的(预算的) Applied – allocated 应用的(分配的) Incurred – actual 发生的(实际的)

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二零壹三A© Dr. Martin E. Taylor

Basic Management Accounting and Control Concepts管理会

Cost-Volume-Profit 本量利分析

Break-even point 盈亏平衡点 Cost structure 成本结构 Operating leverage 经营杠杆 Airlines 定期航班的例子

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二零壹三A© Dr. Martin E. Taylor

Basic Management Accounting and Control Concepts管理会

Activity-based Costing 作业成本法(ABC)

Problems with a single factory-wide overhead rate 工厂范围的制造费用分配率问题 Many different cost drivers 许多不同的成本动因 CD units vs. DVD units Change in cost allocation under activity-based costing 作业成本法下成本分配的革新

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二零壹三A© Dr. Martin E. Taylor

Basic Management Accounting and Control Concepts管理会

Budgeting (Profit Planning and Control)预算(利润计划与控制)

Budget – quantitative expression of management’s goals 预算——管理目标的量化表达 Budget function预算的职能

Planning 计划 Communicating and coordinating 沟通与协调 Allocating limited resources 有限资源的分配 Control 控制 Performance evaluation业绩评估

Sales budget 销售预算 Behavioral impact of budgets 预算中的行为影响问题0109 二零壹三A© Dr. Martin E. Taylor

Basic Management Accounting and Control Concepts管理会

Standard Costs标准成本

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Managing costs 成本管理 Setting standards 设置标准 Variance analysis and investigation 差异分析与调查 Behavioral impact of standard costing 标准成本法中的行为影响问题 Balance

d scorecard 平衡积分卡二零壹三A© Dr. Martin E. Taylor

Basic Management Accounting and Control Concepts管理会

Decision-making (Special Decision Situations) 决策制定(特定决策情况)

Special orders 特别订单 Add or drop a service, product or department 增加或减少一项服务、产品或部门 Allocation of limited resources 有限资源的分配

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二零壹三A© Dr. Martin E. Taylor

Basic Management Accounting and Control Concepts管理会

Capital Budgeting 资本预算

Discounted cash flow 贴现现金流量

Net present value method 净现值(NPV)法 Internal rate of return 内部收益率(IRR)法

Discount rate 贴现率 Other methods 其他方法

Payback 投资回收期

Project approval and Post Audit 方案批准与事后审计二零壹三A© Dr. Martin E. Taylor

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Basic Management Accounting and Control Concepts管理会

Transfer Pricing 内部转移价格

Market-based prices基于市场的价格 Negotiated prices 协议价格 Cost-based prices 基于成本的价格 Goal congruence

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二零壹三A© Dr. Martin E. Taylor

Basic Management Accounting and Control Concepts管理会

Measuring Performance 业绩计量

Responsibility accounting 责任会计 Return on investment 投资收益率(ROI) Residual income 剩余收益 Economic value added 经济附加值(EVA)

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二零壹三A© Dr. Martin E. Taylor

Basic Management Accounting and Control Concepts管理会

Sustainability

Sustainability Reporting

Economic Environmental Social

Triple Bottom Line

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二零壹三A© Dr. Martin E. Taylor

Basic Management Accounting and Control Concepts管理会

Developments in Corporate Governance公司管理组织的发展

Sarbanes – OxleyCorporate Governance

Audit Committees 审计委员会 Internal Control Evaluation 内部控制评价 Added Costs 增加的成本

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二零壹三A© Dr. Martin E. Taylor

Basic Management Accounting and Control Concepts管理会

Financial Reporting Value ChainCEO/CFO > Board of Directors > Audit Committee > Internal Auditors > External Auditors > Analysts > UsersRegulators: SEC, State Regulators, Stock Exchanges

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二零壹三A© Dr. Martin E. Taylor

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