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9、f昂ied per叭iod搬of time半.版Aesthet癌ics 阿A quali班ty attr艾ibute t昂hat is巴concern壩ed with八 the ap拔pearanc佰e of扮tangibl頒e produ頒cts (fo哎r examp皚le, sty般le敖and bea伴uty) as壩 well a半s the a百ppearan耙ce啊of the 板facilit阿ies, eq扳uipment藹, perso伴nnel,骯and com搬municat皚ion mat稗erials 擺associa藹ted瓣with se搬rvices.啊All

10、ocat稗ion 搬Assignm百ent of 壩indirec罷t版costs t擺o cost 跋objects暗.背Annuity懊 霸A serie百s of fu扮ture ca捌sh flow澳s.胺Applied扮 overhe扮ad 稗Overhea襖d assig隘ned伴to prod傲uction 拔using p板redeter頒minedrates.安Apprais伴al cost埃s 敗Costs i胺ncurred敗 to det斑ermine伴whether頒 produc矮ts and 背service背s拔are con半forming襖 to req盎u

11、iremen癌ts.B耙Balance皚d Score盎card 唉(傲See 癌Strateg翱icbased稗r(nóng)espons挨ibility挨 accoun拌ting板system.凹)邦Base pe斑riod 盎A prior跋 period氨 used t半o懊set the霸 benchm叭ark for絆 measur澳ing pro柏ductivi跋ty昂changes板.扒Batch-l胺evel ac盎tivitie叭s 疤Activit爸ies tha扒t罷are per澳formed 般each ti啊me a ba芭tch is般produce罷d.矮Benchma壩

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13、nding絆 constr哀aints 阿Constra拌ints八whose r奧esource癌s are f昂ully ut八ilized.礙Break-e熬ven poi耙nt 奧The poi敖nt wher懊e total敗sales r扮evenue 擺equals 巴total c耙osts;澳the poi癌nt of z隘ero pro岸fits.把Activit傲y outpu般t 埃The res扒ult or 埃product暗of an a把ctivity疤.瓣Activit愛y outpu挨t measu氨re 捌The num芭ber巴of time版s an

14、ac搬t(yī)ivity 唉is perf捌ormed. 奧It is佰the qua翱ntifiab拌le meas擺ure of 扳the out奧put.絆Activit扳y reduc耙tion 襖Decreas稗ing the辦 time啊and res暗ources 胺require挨d by an熬 activi笆ty.礙Activit礙y selec敗tion 版The pro瓣cess of班choosin翱g among拔 sets o辦f activ拌ities安caused 熬by comp氨eting s岸trategi捌es.板Activit埃y shari半ng 骯In

15、creas霸ing the把 effici版ency壩of nece扳ssary a板ctiviti扳es by u靶sing班economi笆es of s俺cale.啊Activit版y volum哎e varia安nce 艾The cos版t of班the act半ual act扳ivity c爸apacity暗 acquir搬ed芭and the奧 capaci矮ty that骯 should礙 be use敖d.骯Activit邦y-based翱 cost (拜ABC) sy壩stem 敗A昂cost sy案stem th伴at firs胺t trace哎s costs邦 to昂ac

16、tivit伴ies and拔 then t哎races c擺osts fr暗om氨activit扒ies to 艾product挨s.俺Activit啊y-based扒 costin邦g (ABC)凹 唉A cost傲assignm擺ent app笆roach t澳hat fir吧st uses叭direct 挨and dri版ver tra捌cing to隘 assign扮costs t百o activ搬ities a哀nd then伴 uses d愛rivers佰to assi氨gn cost巴s to co凹st obje辦cts.絆Activit胺y-based哀 manage邦men

17、t (A俺BM) 稗A案systemw扒ide, in襖tegrate傲d appro巴ach tha八t拔focuses襖 manage般ments 疤attenti佰on on傲activit八ies wit隘h the o暗bjectiv哀e of im伴proving叭custome爸r value哎 and th矮e profi礙t叭achieve斑d by pr瓣oviding壩 this v襖alue. I隘t矮include霸s drive八r analy氨sis, ac擺tivity爸analysi皚s, and 耙perform骯ance ev瓣aluatio安n,叭and

18、 dra版ws on a岸ctivity凹-based 把costing疤as a ma辦jor sou捌rce of 奧informa翱tion.安Activit辦y-based搬 manage扳ment (A按BM)巴account敗ing sys阿tem 翱An acco挨unting 案system耙that em搬phasize按s the u吧se of板activit盎ies for板 assign斑ing and瓣 managi頒ngcosts.襖Activit百y-based笆 respon扒sibilit骯y accou拌nting氨A contr阿ol syst爸em d

19、efi把ned by百centeri翱ng resp扒onsibil半ity on 扳process澳es把and tea瓣ms wher版e activ伴ity per拌formanc白e按is meas芭ured in皚 terms 皚of time癌, quali凹ty,壩and eff芭iciency壩.奧Actual 盎costing吧 凹An appr白oach th耙at assi把gns啊actual 柏costs o懊f direc拌t mater吧ials,按direct 盎labor, 骯and ove爸rhead t藹o produ八cts.瓣Adjuste澳d cos

20、t 半of good版s sold 俺The cos艾t把of good奧s sold 翱after a絆ll adju胺stments拔for ove疤rhead v埃ariance敖 are ma瓣de.按G l o s氨 s a r 扳y安68183_g澳lossary阿_849-86翱0.qxd 1暗/22/04 翱2:27 PM版 Page 8艾49啊Budget 矮committ斑ee 奧A commi邦ttee re班sponsib把le拜for set俺ting bu叭dgetary啊policie辦s and g八oals, r哎eviewin敗g and a隘pprovin

21、爸g澳the bud爸get, an唉d resol絆ving an扮y拜differe熬nces th鞍at may 哎arise i捌n the b案udgetar絆y扒process絆.背Budget 襖directo愛r 爸The ind百ividual啊 respon伴sible凹for coo班rdinati扳ng and埃directi艾ng the 班overall昂 budget八ing哀process叭.哎Budgeta叭ry slac暗k 懊The pro盎cess of半padding白 the bu扳dget by愛 overes疤timatin熬g暗costs a擺

22、nd unde壩restima半ting re佰venues.熬Budgets翱 挨Plans o愛f actio拜n expre岸ssed in唉financi啊al term疤s.C愛Capital藹 budget矮ing 百The pro礙cess of盎making 埃capital癌 invest巴ment de澳cisions艾.叭Capital愛 invest耙ment de板cisions背 柏The百process板 of pla哀nning, 哎setting百 goals 盎and芭priorit頒ies, ar翱ranging笆 financ哎ing, an班d扮ide

23、ntif奧ying cr按iteria 版for mak絆ing lon柏gterm傲investm罷ents.般Carryin隘g costs叭 八The cos罷ts of h哎olding襖invento把ry.埃Cash bu版dget 板A detai疤led pla拌n that 胺outline巴s啊all sou案rces an邦d uses 辦of cash般.襖Causal 皚factors跋 拜Activit壩ies or 哎variabl昂es絆that in絆voke se拔rvice c芭osts. G芭enerall唉y, it拌is desi疤rable t隘o

24、 use c爸ausal f澳actors 敗as扒the bas按is for 叭allocat傲ing ser癌vice co埃sts.胺Central挨ized de瓣cision 扳making 跋A syste骯m背in whic哀h decis霸ions ar跋e made 懊at the八top lev懊el of a哀n organ拌ization稗 and lo埃cal藹manager拔s are g瓣iven th百e charg皚e to im半plementthem.岸Certifi唉ed Inte傲rnal Au罷ditor (敖CIA) 奧A胺person 岸who

25、 has翱 passed疤 a comp伴rehensi扮ve愛examina傲tion de艾signed 巴to ensu吧re澳technic爸al comp骯etence 熬and has矮 two壩years 傲experie霸nce.傲Certifi芭ed Mana巴gement 跋Account扳ant傲(CMA) 捌A perso擺n who h巴as pass八ed a拜rigorou昂s quali敖fying e版xaminat熬ion, ha巴s耙met an 叭experie壩nce req澳uiremen礙t, and拔partici瓣pates i笆n conti

26、襖nuing e版ducatio巴n.暗Certifi百ed Publ絆ic Acco澳untant 岸(CPA) 疤A澳person 昂who is 白permitt俺ed (by 拜law) to礙serve a挨s an ex巴ternal 百auditor頒 and wh艾o疤must pa哎ss a na稗tional 胺examina挨tion an拔d岸be lice阿nsed by拌 the st阿ate in 啊which h吧e半or she 愛practic柏es.懊Continu埃ous rep澳lenishm啊ent 辦A syste扒m懊where a耙 manuf

27、a藹cturer 藹assumes藹 the in頒ventory稗managem稗ent fun案ction f百or the笆retaile哎r.班Contrib壩ution m扒argin 搬Sales r百evenue凹minus t柏otal va辦riable 瓣cost or擺 price 叭minus邦unit va絆riable 佰cost.癌Contrib百ution m扮argin r罷atio 吧Contrib礙ution礙margin 伴divided百 by sal百es reve啊nue.俺It is t柏he prop班ortion 癌of each奧 sale

28、s 霸dollar凹availab背le to c佰over fi辦xed cos藹ts and礙provide般 for pr澳ofit.翱Control稗 礙The pro捌cess of皚 settin擺g stand叭ards,鞍receivi岸ng feed霸back on艾 actual吧perform辦ance, a唉nd taki版ng corr壩ective艾action 捌wheneve拔r actua皚l perfo啊rmance芭deviate按s signi矮ficantl把y from 唉planned稗perform俺ance.佰Control搬 activi唉t

29、ies 班Activit背ies per安formed艾by an o巴rganiza俺tion to伴 preven熬t or de氨tect扳poor qu稗ality (叭because稗 poor敖quality唉 may ex靶ist).按Control背 costs 安Costs i啊ncurred挨 from藹perform懊ing con阿trol ac敖tivitie版s.伴Control靶 limits八 柏The max俺imum al辦lowable扳deviati矮on from捌 a stan罷dard.八Control拜lable c靶osts 拔Costs t板

30、hat man艾agers案have th壩e power白 to inf懊luence.啊Control拜ler 隘The chi皚ef acco隘unting 八officer稗;澳supervi隘ses all疤 accoun啊ting拜departm百ents.隘Control靶l(wèi)ing 板The man啊agerial辦 activi按ty安of moni按toring 捌a plan敖s imple癌mentati跋on百and tak俺ing cor耙rective奧 action隘 asneeded.挨Convers奧ion cos凹t 矮The sum翱 of dir爸ect

31、 lab澳or伴cost an扳d overh敖ead cos靶t.皚Core ob奧jective熬s and m半easures伴 罷Those扳objecti爸ves and敗 measur壩es comm昂on to隘most or哎ganizat吧ions.背Cost 版The cas半h or ca哎sh equi傲valent稗value s佰acrific般ed for 拜goods a熬nd serv凹ices暗that ar絆e expec八ted to 拌bring a壩 curren盎t笆or futu澳re bene澳fit to 罷the org凹anizati俺o

32、n.埃Cost as扒signmen邦t 癌The pro皚cess of斑 associ板ating半the cos辦ts, onc昂e measu礙red, wi把th百the uni皚ts prod敖uced.唉Cost be扮havior 八The way扒 in whi熬ch a癌cost ch奧anges i芭n relat皚ion to 跋changes氨 in靶activit奧y usage稗.唉Cost ce笆nter 辦A divis佰ion of 翱a compa礙ny搬t(yī)hat is胺 evalua襖ted on 按the bas拌is of c皚ost.愛Coeffi

33、c絆ient of爸 correl啊ation 耙The squ藹are巴root of藹 the co板efficie板nt of d八etermin板ation,柏which i岸s used 昂to expr翱ess not阿only th把e degre柏e of co板rrelati爸on betw耙een邦two var氨iables 瓣but als背o the按directi芭on of t耙he rela埃tionshi般p.稗Coeffic哀ient of絆 determ哀ination暗 靶The per艾centage版of tota拌l varia半bility 芭i

34、n a鞍depende拔nt vari隘able (e岸.g., co案st) tha擺t is跋explain笆ed by a巴n indep岸endent 襖variabl班e背(e.g., 芭activit唉y level耙). It a癌ssumes 鞍a襖value b拌etween 般0 and 1盎.案Committ按ed fixe藹d expen辦ses 絆Expense把s佰incurre斑d for t瓣he acqu安isition頒 of lon把gterm襖activit埃y capac罷ity, us白ually a胺s the爸result 鞍of stra俺te

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36、xpenses百that ca盎nnot be敗 direct疤ly trac靶ed搬t(yī)o indi敖vidual 阿segment半s and t拜hat are盎unaffec稗ted by 澳the eli擺minatio爸n of an瓣y氨one seg阿ment.版Compara靶ble unc傲ontroll礙ed pric靶e佰method 矮The tra案nsfer p澳rice mo拌st pref板erred八by the 白Interna襖l Reven岸ue Serv半ice哀under S暗ection 跋482. Th板e compa隘rable罷uncontr

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38、limita氨tions.啊Consump拔tion ra辦tio 八The pro把portion艾 of搬an over扳head ac柏tivity 氨consume隘d by a唉product安.柏Continu埃ous bud矮get 唉A movin耙g twelv霸emonth巴budget 般with a 吧future 辦month澳added a挨s the c般urrent 八month e靶xpires.皚Continu襖ous imp白rovemen疤t 爸The pro襖cess傲of sear拔ching f啊or ways班 of inc藹reasing昂th

39、e ove瓣rall ef挨ficienc柏y and p皚roducti隘vity般of acti哀vities 鞍by redu瓣cing wa頒ste, in氨creasin白g案quality氨, and r癌educing板 costs.850 埃68183_g班l(xiāng)ossary擺_849-86絆0.qxd 1佰/22/04 傲2:27 PM半 Page 8挨50扳Cost fo笆rmula 絆A linea搬r funct藹ion, Y 岸_斑F 班_ 板VX, whe吧re Y 耙_ 疤Total m哎ixed跋cost, F鞍 笆_ 隘Fixed c耙ost, V 頒_ 岸Var

40、iabl壩e敗cost pe扳r unit 扮of acti案vity, a扳nd X 百_爸Activit愛y level唉.板Cost me氨asureme霸nt 阿The act扮 of det敖erminin安g矮the dol皚lar amo昂unts of按 direct叭materia襖ls, dir俺ect lab敖or, and氨 overhe八ad巴used in罷 produc傲tion.巴Cost ob懊ject 靶Any ite氨m, such稗 as pro癌ducts,哀departm柏ents, p唉rojects笆, activ案ities,拌and so 吧

41、on, for案 which 半costs a熬re meas背ured邦and ass稗igned.挨Cost of哎 capita奧l 板The cos翱t of in邦vestmen唉t昂funds, 叭usually哎 viewed芭 as a w叭eighted艾average懊 of the拔 costs 靶of fund傲s from 盎all拔sources胺.阿Cost of耙 goods 愛manufac凹tured 伴The tot皚al擺cost of哎 goods 暗complet礙ed duri艾ng奧the cur擺rent pe扒riod.疤Cost of斑 g

42、oods 伴sold 百The cos跋t of di跋rect熬materia拔ls, dir芭ect lab扳or, and哎 overhe襖ad熬attache拜d to th拔e units佰 sold.礙Cost of扮 goods 鞍sold bu把dget 敖The est頒imated襖costs f俺or the 安units s壩old.跋Cost-pl啊us meth盎od 傲A trans俺fer pri版ce acce伴ptable頒to the 阿Interna搬l Reven拌ue皚Service埃 under 隘Section佰 482. T敖he cost笆p

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