1、管理會計專業(yè)術術語詞匯AAbsorpttion ccostinng A pproducct-cosstingmethod that assiggns alll mannufactturinggcosts tto a pproducct: diirect materrials,direct laborr, varriablee overrhead, andfixed ooverheead.Absorpttion-ccostinng (fuull-coostingg) inccomeIncome compuuted uusing afunctioonallyy-baseed staatemennt

2、. Coost offgoods ssold iincluddes alll varriablee manuufactuuringcosts aand a portiion offfixed ffactorry oveerheadd.Accountting rrate oof retturn TThe raate offreturn obtaiined bby divvidingg the averaageaccountting nnet inncome by thhe oriiginallinvestmment (or byy averrage iinvesttment).Activitty

3、 A bbasic unit of woork peerformmedwithin an orrganizzationn. It alsocan be definned ass an aaggreggationn ofactionss withhin ann orgaanizattion uusefullto manaagers for ppurposses off plannning,controllling, and decission mmakingg.Activitty anaalysiss The proceess off idenntifyiing,describbing, and

4、 eevaluaating theactivitties aan orgganizaation perfoorms.Activitty atttributtes Noonfinaanciall andfinanciial innformaation itemss thatt desccribeindividdual aactiviities.Activitty buddgetinng Thee proccess oof esttimatiingthe demmand ffor eaachactivittys ooutputt and assesssing thecost off resoour

5、cess requuired to prroduceethis ouutput.Activitty cappacityy The numbeer oftimes aan acttivityy can be peerformmed.Activitty dicctionaary A list of acctivittiesdescribbed byy speccific attriibutess suchhas namee, deffinitiion, cclassiificattion aasprimaryy or sseconddary, and aactiviitydriver.Activi

6、tty driivers Factoors thhat meeasureethe connsumpttion oof acttivitiies byy prodductsand othher coost obbjectss.Activitty eliiminattion TThe prrocesss ofeliminaating nonvaalue-aadded activvitiess.Activitty fleexiblee budgget Thhe preedictiionof whatt actiivity costss willl be aasactivitty usaage chh

7、angess.Activitty inpputs TThe reesourcces coonsumeedby an aactiviity inn prodducingg itsoutput (theyy are the ffactorrs thaat enaablethe acttivityy to bbe perrformeed).Adminisstratiive coosts AAll coosts aassociiatedwith thhe genneral adminnistraationof the organnizatiion thhat caannot bereasonaably

8、 aassignned too eithher maarketiingor prodductioon.Advancee priccing aagreemments (APAss)Agreemeents bbetweeen thee Inteernal RevennueServicee and a taxxpayerr on ttheacceptaabilitty of a traansferr pricce. Thheagreemeent iss privvate aand iss binddingon bothh partties ffor a speciified perioodof ti

9、mee.Aesthettics AA quallity aattribbute tthat iisconcernned wiith thhe apppearannce offtangiblle prooductss (forr exammple, styleeand beaauty) as weell ass the appeaaranceeof the facillitiess, equuipmennt, peersonnnel,and commmuniccationn mateerialss assoociateedwith seervicees.Allocattion AAssignnm

10、ent of inndirecctcosts tto cosst objjects.Annuityy A seeries of fuuture cash flowss.Appliedd overrhead Overhhead aassignnedto prodductioon usiing prredeteermineedrates.Appraissal coosts CCosts incurrred tto detterminnewhetherr prodducts and sserviccesare connformiing too requuiremeents.BBalanceed Sc

11、oorecarrd (See Sttrateggicbassedresponssibiliity acccounttingsystem.)Base peeriod A priior peeriod used toset thee bencchmarkk for measuuring produuctiviitychangess.Batch-llevel activvitiess Actiivitiees thaatare perrformeed eacch timme a bbatch isproduceed.Benchmaarkingg An aapproaach thhat ussesbe

12、st prracticces ass the standdard fforevaluatting aactiviity peerformmance.Best-fiittingg linee The line that fits a settof dataa poinnts thhe besst in the ssensethat thhe summ of tthe sqquaredd deviiationnsof the data pointts froom thee lineeis the smalllest.Bindingg consstrainnts Coonstraaintswhose

13、 rresourrces aare fuully uutilizzed.Break-eeven ppoint The ppoint wheree totaalsales rrevenuue equuals ttotal costss;the poiint off zeroo proffits.Activitty outtput TThe reesult or prroducttof an aactiviity.Activitty outtput mmeasurre Thee numbberof timees an activvity iis perrformeed. Itt isthe qua

14、antifiiable measuure off the outpuut.Activitty redductioon Deccreasiing thhe timmeand ressourcees reqquiredd by aan acttivityy.Activitty sellectioon Thee proccess oofchoosinng amoong seets off actiivitieescaused by coompetiing sttrateggies.Activitty shaaring Increeasingg the efficciencyyof neceessar

15、yy actiivitiees by usinggeconomiies off scalle.Activitty vollume vvariannce Thhe cosst ofthe acttual aactiviity caapacitty acqquireddand thee capaacity that shoulld be used.Activitty-bassed coost (AABC) ssystemm Acost syystem that firstt tracces coosts ttoactivitties aand thhen trraces costss fromma

16、ctivitties tto prooductss.Activitty-bassed coostingg (ABCC) A ccostassignmment aapproaach thhat fiirst uusesdirect and ddriverr traccing tto asssigncosts tto acttivitiies annd theen usees driiversto assiign coosts tto cosst objjects.Activitty-bassed maanagemment (ABM) Asystemwwide, integgratedd appr

17、roach thatfocusess manaagemennts aattenttion oonactivitties wwith tthe obbjectiive off imprrovinggcustomeer vallue annd thee proffitachieveed by proviiding this valuee. Itincludees driiver aanalyssis, aactiviityanalysiis, annd perrformaance eevaluaation,and draaws onn actiivity-basedd costtingas a m

18、aajor ssourcee of iinformmationn.Activitty-bassed maanagemment (ABM)accountting ssystemm An aaccounnting systeemthat emmphasiizes tthe usse ofactivitties ffor asssigniing annd mannaginggcosts.Activitty-bassed reesponssibiliity acccounttingA contrrol syystem definned byycenteriing reesponssibiliity o

19、nn proccessessand teaams whhere aactiviity peerformmanceis meassured in teerms oof timme, quualityy,and effficienncy.Actual costiing Ann apprroach that assiggnsactual costss of ddirectt mateerialss,direct laborr, andd overrhead to prroductts.Adjusteed cosst of goodss soldd The costof goodds solld af

20、tter alll adjjustmeentsfor oveerheadd variiance are mmade.G l o ss s a r y68183_gglossaary_8449-8600.qxd 1/22/04 2:27 PMM Pagee 849Budget commiittee A commmitteee ressponsiiblefor settting budgeetarypoliciees andd goalls, reeviewiing annd appprovinngthe buddget, and rresolvving aanydiffereences that

21、 may aarise in thhe buddgetarryprocesss.Budget direcctor TThe inndividdual rresponnsibleefor cooordinaating anddirectiing thhe oveerall budgeetingprocesss.Budgetaary sllack TThe prrocesss ofpaddingg the budgeet by overeestimaatingcosts aand unnderesstimatting rrevenuues.Budgetss Planns of actioon ex

22、ppresseed infinanciial teerms.CCapitall budggetingg The proceess offmaking capittal innvestmment ddecisiions.Capitall inveestmennt deccisionns Theeprocesss of pplanniing, ssettinng goaals anndprioritties, arrannging finanncing, andidentiffying criteeria ffor maaking longtterminvestmments.Carryinng c

23、ossts Thhe cossts off holddinginventoory.Cash buudget A dettailedd plann thatt outllinesall souurces and uuses oof cassh.Causal factoors Acctivitties oor varriableesthat innvoke serviice coosts. Generrally, itis desiirablee to uuse caausal factoors assthe bassis foor alllocatiing seervicee costts.Ce

24、ntrallized decission mmakingg A syystemin whicch deccisionns aree madee at tthetop levvel off an oorganiizatioon andd locaalmanagerrs aree giveen thee charrge too impllementtthem.Certifiied Innternaal Audditor (CIA) Aperson who hhas paassed a commpreheensiveeexaminaation desiggned tto enssuretechnic

25、cal coompeteence aand haas twooyears experriencee.Certifiied Maanagemment AAccounntant(CMA) AA persson whho hass passsed arigorouus quaalifyiing exxaminaation, hasmet an experriencee requuiremeent, aandparticiipatess in ccontinnuing educaation.Certifiied Puublic Accouuntantt (CPAA) Aperson who iis p

26、errmitteed (byy law) toserve aas an exterrnal aauditoor andd whomust paass a natioonal eexaminnationn andbe liceensed by thhe staate inn whicch heor she practtices.Continuuous rreplennishmeent A systeemwhere aa manuufactuurer aassumees thee inveentoryymanagemment ffunctiion foor theeretaileer.Contri

27、bbutionn marggin Saales rrevenuueminus ttotal variaable ccost oor priice miinusunit vaariablle cosst.Contribbutionn marggin raatio CContriibutioonmargin dividded byy salees revvenue.It is tthe prroporttion oof eacch salles doollaravailabble too coveer fixxed coosts aandprovidee for profiit.Controll

28、The proceess off settting sstandaards,receiviing feeedbacck on actuaalperformmance, and takinng corrrectiiveaction wheneever aactuall perfformanncedeviatees siggnificcantlyy fromm plannnedperformmance.Controll actiivitiees Acttivitiies peerformmedby an oorganiizatioon to preveent orr deteectpoor quu

29、alityy (beccause poorqualityy may existt).Controll costts Cossts inncurreed froomperformming ccontrool acttivitiies.Controll limiits Thhe maxximum allowwabledeviatiion frrom a standdard.Controlllablee costts Cossts thhat maanagerrshave thhe powwer too inflluencee.Controlller TThe chhief aaccounnting

30、 officcer;superviises aall acccounttingdepartmments.Controllling The mmanageerial activvityof moniitorinng a pplanss impllementtationnand takking ccorrecctive actioon asneeded.Converssion ccost TThe suum of direcct labborcost annd oveerheadd costt.Core obbjectiives aand meeasurees Thooseobjectiives

31、aand meeasurees commmon ttomost orrganizzationns.Cost Thhe cassh or cash equivvalenttvalue ssacrifficed for ggoods and sserviccesthat arre exppectedd to bbring a currrentor futuure beenefitt to tthe orrganizzationn.Cost asssignmment TThe prrocesss of aassociiatinggthe cossts, oonce mmeasurred, wwith

32、the uniits prroduceed.Cost beehavioor Thee way in whhich aacost chhangess in rrelatiion too channges iinactivitty usaage.Cost ceenter A divvisionn of aa comppanythat iss evalluatedd on tthe baasis oof cosst.Coefficcient of coorrelaation The ssquareeroot off the coeffficiennt of deterrminattion,which

33、 iis useed to expreess nootonly thhe deggree oof corrrelattion bbetweeentwo varriablees butt alsoo thedirectiion off the relattionshhip.Coefficcient of deetermiinatioon Thee perccentaggeof totaal varriabillity iin adependeent vaariablle (e.g., ccost) that isexplainned byy an iindepeendentt variiable

34、(e.g., activvity llevel). It assummes avalue bbetweeen 0 aand 1.Committted fiixed eexpensses Exxpenseesincurreed forr the acquiisitioon of longttermactivitty cappacityy, usuually as thheresult of sttrateggic pllanninng.Committted reesourcces Reesourcces thhatare purrchaseed in advannce off usagge.Th

35、ese rresourrces mmay orr may not hhaveunused (exceess) ccapaciity.Common costss The costss of rresourrcesused inn the outpuut of two oor morreservicees or produucts.Common fixedd expeenses Fixedd expeensesthat caannot be diirectlly traacedto indiividuaal seggmentss and that areunaffeccted bby thee e

36、limminatiion off anyone seggment.Comparaable uunconttrolleed priicemethod The ttransffer prrice mmost ppreferrredby the Interrnal RRevenuue Serrviceunder SSectioon 4822. Thee compparablleuncontrrolledd pricce is essenntiallly equualto the markeet priice.Compounnding of innteresst Payying iintereesto

37、n inteerest.Constraaint sset Thhe colllectiion off allconstraaints that pertaain too a paarticuularoptimizzationn probblem.Constraaints Matheematiccal exxpresssionsthat exxpresss resoource limittationns.Consumpption ratioo The propoortionn ofan overrhead activvity cconsummed byy aproductt.Continuuou

38、s bbudgett A mooving twelvvemontthbudget with a futture mmonthadded aas thee currrent mmonth expirres.Continuuous iimprovvementt The proceessof searrchingg for ways of inncreassingthe oveerall efficciencyy and produuctiviityof actiivitiees by reduccing wwaste, incrreasinngqualityy, andd reduucing co

39、stss.850 68183_gglossaary_8449-8600.qxd 1/22/04 2:27 PMM Pagee 850Cost foormulaa A liinear functtion, Y _F _ VX, wherre Y _ Totaal mixxedcost, FF _ Fixeed cosst, V _ Variiablecost peer uniit of activvity, and XX _Activitty levvel.Cost meeasureement The aact off deteerminiingthe dolllar aamountts of

40、direcctmateriaals, ddirectt laboor, annd oveerheaddused inn prodductioon.Cost obbject Any iitem, such as prroductts,departmments, projjects, actiivitiees,and so on, ffor whhich ccosts are mmeasurredand asssignedd.Cost off capiital TThe coost off inveestmenntfunds, usuallly viiewed as a weighhtedaver

41、agee of tthe coosts oof funnds frrom alllsourcess.Cost off goodds mannufacttured The ttotalcost off goodds commpleteed durringthe currrent periood.Cost off goodds solld Thee costt of ddirecttmateriaals, ddirectt laboor, annd oveerheaddattacheed to the uunits sold.Cost off goodds solld buddget TThe e

42、sstimattedcosts ffor thhe uniits soold.Cost-pllus meethod A traansferr pricce accceptabbleto the Interrnal RRevenuueServicee undeer Secction 482. The ccostpllusmethod is siimply a cosst-bassedtransfeer priice.Cost reeconciiliatiion Thhe finnal seectionnof the produuctionn repoort thhat coompareesthe

43、 cossts too accoount ffor wiiththe cossts acccountted foor to ensurre thaatthey arre equual.Costs oof quaality Costss incuurred becauusepoor quualityy may existt orbecausee poorr quallity ddoes eexist.Cost-voolume-profiit graaph A graphh thattdepictss the relattionshhips aamong costss,volume, and pr

44、ofiits. IIt connsistss of aatotal rrevenuue linne andd a tootal ccost lline.Currenccy apppreciaation When onecountryys cuurrenccy beccomes stronngerand cann purcchase more unitss of aanotheercountryys cuurrenccy.Currenccy deppreciaation When onecountryys cuurrenccy beccomes weakeerand cann purcchase

45、 fewerr unitts of anothhercountryys cuurrenccy.Currenccy rissk mannagemeent A compaanysmanagemment oof itss trannsactiion,ment annd, coonsequuentlyy, dissappeaar ifthe seggment is elliminaated.Direct laborr Laboor thaat is traceeableto the goodss or sservicces beeing pproducced.Direct laborr budgget

46、 A budgeet shoowingthe tottal diirect laborr hourrsneeded and tthe asssociaated ccost ffor thhenumber of unnits iin thee prodductioonbudget.Direct materrials Materrials that aretraceabble too the goodss or sservicces beeingproduceed.Direct materrials budgeet A bbudgett thattoutlinees thee expeected

47、usagee of mmateriialsproducttion aand puurchasses off thedirect materrials requiired.Direct methood A mmethodd thatt alloocatessservicee costts dirrectlyy toproduciing deepartmments. Thiss methhodignoress any interractioons thhat maay exiistamong ssupporrt deppartmeents.Direct traciing Thhe proocess

48、 of iddentiffyingcosts tthat aare sppecifiicallyy orphysicaally aassociiated with a cosst objject.Discounnt facctor TThe faactor used toconvertt a fuuture cash flow to itts preesentvalue.Discounnt ratte Thee ratee of rreturnn useddto comppute tthe prresentt valuue of futurrecash fllows.Discounnted c

49、cash fflows Futurre casshflows eexpresssed iin preesent-valuee termms.Discounnting The aact off findding tthepresentt valuue of futurre cassh floows.Discounnting modells Cappital invesstmenttmodels that expliicitlyy conssiderthe timme vallue off moneey in identtifyinngcriteriia forr acceeptingg or r

50、rejecttingproposeed proojectss.Discrettionarry fixxed exxpensees Exppensessincurreed forr the acquiisitioon of shortttermcapacitty or serviices, usuallly assthe ressult oof yeaarly pplanniing.Double-loop feedbback IInformmationnabout bboth tthe efffectiivenesss of strattegyimplemeentatiion annd thee

51、 valiidity of asssumpttionsunderlyying tthe sttrateggy.Driver analyysis TThe efffort expenndedto idenntify thosee facttors tthat aare thheroot caauses of acctivitty cossts.economiic, annd traanslattion eexposuuredue to exchaange rrate ffluctuuationns.Currenttly atttainaable sstandaards SStandaardsth

52、at reeflectt an eefficiientoperatiing sttate; they are rrigoroous buutachievaable.Customeer perrspecttive AA balaancedscorecaard viiewpoiint thhat deefiness thecustomeer andd markket seegmentts inwhich tthe buusinesss willl commpete.Customeer vallue Reealizaation less sacriifice,where rrealizzationn

53、 is wwhat tthecustomeer recceivess and sacriifice iswhat iss giveen up.Cycle ttime TThe leength of tiime reequireedto prodduce oone unnit off aproductt.DDecentrralizaation The ggrantiing offdecisioon-makking ffreedoom to lowerroperatiing leevels.Decentrralizeed deccisionn makiing A systeemin whicch

54、deccisionns aree madee andimplemeented by loower-llevel managgers.Decisioon makking TThe prrocesss of cchoosiingamong ccompetting aalternnativees.Decisioon moddel A speciific sset off proccedureesthat, wwhen ffollowwed,producees a ddecisiion.Decisioon pacckage A desscripttion oofservicee leveels, ww

55、ith aassociiated costss,that a decission uunit ccan orr woulld likketo offeer.Defectiive prroductt A prroductt or sserviccethat dooes noot connform tospecifiicatioons.Degree of opperatiing leeveragge (DOOL)A measuure off the sensiitivitty of profiitchangess to cchangees in saless voluume. IItmeasure

56、es thee perccentagge chaange iinprofitss resuultingg fromm a peercenttagechange in saales.Dependeent vaariablle A vvariabble whhosevalue ddependds on the vvalue of annotherrvariablle. Foor exaample, Y inn thecost foormulaa Y _ F _ VX ddependdson the valuee of XX.Direct costss Costts thaat cann be ee

57、asilyyand acccurateely trraced to a cost objecct.Direct fixedd expeenses Fixedd costts thaatare dirrectlyy tracceablee to aa giveen segg- 85168183_gglossaary_8449-8600.qxd 1/22/04 2:27 PMM Pagee 851Driver traciing Thhe usee of ddriverrs toassign costss to ccost oobjectts.Driverss Facttors tthat ccau

58、se changges innresourcce usaage, aactiviity ussage, costss,and revvenuess.Drum-Buuffer-Rope (DBR) Systtem ThheTOC invventorry mannagemeent syystemthat reelies on thhe druum beaat of themajor cconstrrainedd resoourcess, timmebufferss, andd ropees to deterrmine invenntorylevels.Dumpingg Preddatoryy pr

59、iccing iin thee inteernatiionalmarket.Durabillity TThe leength of tiime a produuctfunctioons.Dysfuncctionaal behhaviorr Indiividuaal behhaviorrthat coonfliccts wiith thhe goaals offthe orgganizaation.EEcoeffiicienccy A vview oof envvironmmentallmanagemment mmaintaainingg thattorganizzationns cann pr

60、odduce mmore uusefullgoods aand seervicees whiilesimultaaneoussly reeducinng neggativee enviironmeentalimpactss, ressourceeconsumpption, and costss.Economiic ordder quuantitty (EOOQ) Thheamount that shoulld be orderred (oorproduceed) too miniimize the ttotal orderring(or settup) aand caarryinng coss