PartChapter1AccountingforDataVS 】Raw AttributesofgoodnningVSnning,Strategic,tactical&operational三個管理層 】2-10年，seniormanagement開發(fā)新產(chǎn)品/new1月-1年，middle-line每天/每周，first-lineManagementaccountingVSfinancialaccounting 】Managementaccounting(包括cost者Chapter2SourcesofPrimaryandsecondaryPrimary-forspecialpurpose;secondary-forsomeother DiscreteandcontinuousContinuous-cantakeonanySampleandpopulationInternaldataandexternal六種抽樣方法 】(equalfrombias需要抽樣框(expensive)Stratifiedrandomsampling隨機(jī)抽樣(dividedintoSampleis(everyNth&randomEasytouseandreasonablyBiaswhenregularpatterncoincidingwithsamplinginterval抽樣間隔Quotasampling抽easytoadministrateNotrandom,certain(onedefinableChapter3CostProductioncostVSNon-productioncostDirectcostVSindirect 】direct=Primetracedfullyanddirectly,indirectCannotbetracedfullyanddirectly不能直接歸屬，需要分?jǐn)?share-,Costobject成本對象costunitCostChapter4Cost 】 】High-lowmethod計算 】Ybx+ xChapter5PresentingReport格式 ysis, 】Tablesandcharts 】Bar 】Simplebarcharts Multiplebarcharts(compoundbarPie角度的計算 】LineShowthefluctuationsScatter散點圖分離半變動成本的PartChapter6AccountingforOrdering,receiptandissueofrawmaterials 】PurchaserequisitionPurchaseorderDeliverynoteGoodsreceivednote收貨單/MaterialsrequisitionnoteMaterialtransfersnoteMaterialreturnsnoteStorageofrawBincards存料卡：倉庫編制，沒有價格【 6.7】Storesledgeraccounts倉庫明細(xì)賬：財務(wù)部門編制，有價格Periodicstocktaking定期盤點：atasetpointtimeContinuousstocktaking連續(xù)盤點：onarotatingbasisinventory的計算【PPT67頁 D/Q訂貨批次，365天/訂貨批次=訂貨間隔時間 】HC=Ch×averageinventory=Ch×(Q/2+safetyWhentore-Reorderlevel umusage umleadMinimumlevel=reorderlevel–(averageusage×averageleadumlevel=reorderlevel+reorderty–(minimumusage×minimumleadHowmuchtoEOQ：注意D與Ch單位一致，在EOQ計算中都是一年【 6.4】一個因素變化對其他的影響【PPT78頁】EBQ：最優(yōu)生產(chǎn)批量manufacture 】T型賬戶&分錄 】Dr.Dr.WIP

IssuetoproductionReturnedto Chapter7AccountingforMeasurelabouractivity【 7.5/7.6/7.7/7.8/7.9/7.10/7.11】Efficiencyratio×capacityratio=productionvolumeratioEfficiencyratio=standardhours Capacityratio=actualhoursacutal budgetStandardhours:Time-basedsystem計時工資 】Pieceworkschemes計件工資 】Bonus/incentiveschemes獎金/ cement(離開的人和新來的人中較小者Labourturnover cement(離開的人和新來的人中較小者Labourturnoverrate(期初人數(shù)+期末人數(shù)

Recementcost:costofselectionandtraining,inefficiencyofnewlabour 】Directlabourandindirect 】(GeneralBasicBasicIdleBonuspayment,ShiftIdletimeratio

idleidlehours+worked

Idlehours+workedhours=totalhoursorpaid (direct (indirect 】Chapter8AccountingforAllocationandapportion目的：通過分配和分?jǐn)偅殉杀卷椖糠值剿谐杀局行?】Rent,heatingandlight,repairsanddepreciationofFloorareaoccupiedbyeachcostCostorbookvalueofNumberofM=sm的比例×SmSms的比例×MsAbsorption目的：通過吸收，把生產(chǎn)部門成本分?jǐn)偟矫總€產(chǎn)品(cost 】 】LabourMachine%of%of%ofPrime 】= =PredeterminedOAR

BudgetoverheadBudgetactivitylevel

ActualActual－AbsorbedOH(=OAR×actualactivitylevel= T型賬戶&分錄 】ActualActualOH over underOHCash/OH (Actualactivitylevel×Pre-determinedProfitorProfitorChapter9MarginalandabsorptionAC&MC的不同點 】(1)貨計價不同inventoryvaluationACDMDLVOH(2)FOHSales==Sales-Costof=Gross-Periodcost(fixed&==Adjusted 】 】∵Closinginventory>openinginventory（Productionunits>sales∴ACprofit>MCACMCOAR/unit×(closinginventoryopeninginventory)(production 】Contribution=(sellingprice–variablecost/AC&MC優(yōu)缺點 】ComplywithIAS2/accrualOverheadsarevolumeAccordancewithcostbehaviorAvoidover/underabsorptionNOTcomplywithIAS2/accrualChapter10Job,batchandserviceCostingmethods 】BatchcostingSimilararticles,separayProcesscostingCannotidentifyseparateunits,continuousnatureE.g.Oilrefining, +Direct +Direct =Prime+Variableoverheads+Fixed=Production=Total =SellingpricefortheMark-up=profit/costofsales(COS=totalcost)Margin=profit/salesrevenueServicecostingIntangibility無形的,simultaneity生產(chǎn)和消費同時進(jìn)行,perishability不易,heterogeneity多樣復(fù)合成本單位compositecostunit 】Chapter11ProcessLoss(1)output&Input-normalloss=expectedoutput+abnormalgain/-abnormalloss=actual(2)涉及abnormal 】inputnormallosswithnoscrapvalue:cost/unitexpectedinputcost?scrapvalueofnormalnormallosswithscrapvalue:cost/unitexpectedinputcost+disposalcostofnormalnormallosswithdisposalcost:cost/unitexpected(3)outputvaluecost/unitactual(4)T normal0cost/unit(sameasgood-ScrapvalueDisposalDisposalcost 】(1)計算equivalentunit約當(dāng)產(chǎn)量=FG+WIP×degreeof (2)cost/equivalentunitinputequivalent【(3)分錢：valuationofFGcost/equivalentvaluationofWIP=cost/equivalentunit×WIP的約當(dāng)產(chǎn)量 】(4)TFIFOmethod 】Chapter Processcosting,jointproductandby-Jointproductandby- Process: moncost共同成 聯(lián)產(chǎn)品 分配Salesvalueselling jointcostofAproductionofprofitsalesrevenueofAcostofsalessellingprice×salesunits

jointcostofAsalesunitofAproductionofA 】(1)salescredittothesalesaccount不影響common(2)commoncredittotheprocessaccountcommonChapter AlternativecostingActivitybasedcosting 作業(yè)成本法 】Allocationandapportionment分配和分?jǐn)偘殉杀痉值匠杀局行腸ostcentreReapportionment再次分?jǐn)侫bsorption計算OAR/unitOAR/hrGroupsoverheadsintoactivities—costIdentifycostdriver(costdriverisfactorswhichcauseachangeinthecostofanactivity) Calculateacostperunitofcost AbsorbactivitycostsbasedonusageofModernbusinesswithcomplexityandoverheadstohighvolumeproductsandtoosmallaproportionofoverheadstolowvolumeproducts PreventioncostAppraisalcost 外部失敗成本：已至企業(yè)外Lifecyclecosting產(chǎn)品生命周期 】RapidincreaseStablehighvolume銷售穩(wěn)定goodprofit期FallingLifecycleizingproduct’sprofitablyovereachfinancializingproduct’sprofitablyoverLifeTargetcosting目標(biāo)成本 】Costpluspricing成本加成定價法：Cost→markupprofit→sellingpriceTargetcosting目標(biāo)成本法：-currentcosttargetcostcostAttempttoclosethecostgapPartChapter14相關(guān)系數(shù)r和決定系數(shù) 】Correlationcoefficientr[-Degreeofcorrelationbetweenxandy Perfectnegative Partial No Partial TheamountofvariationinywhichappearstoexinedbyvariationinLinearregression計算Y=a+bx 14.3】①r越靠近+/-1②withintherangeof③usemoreTimeseries ysis時間序列分析【 14.4/14.5/14.6】1.令時間2MovingaverageTrend,Ta3Seasonalvariation，調(diào)整后.AdditivemodelYTSabxMultiplicative/proportionalmodelYT×Sabx時間Actualsales1441526374819234注：ProportionalmodelisbetterthantheadditivemodelwhenthetrendisincreasingordecreasingoverThefurtherintothefuturetheforecastisforthemoreunreliableitislikelytobeLessdata,lessreliableRandomvariationupsettingthepatternoftrendandseasonalvariationMaturitystageinlifecycleisbetterforforecasting 】 】PriceindexPn tyindex=Qn100Laspeyrepriceindex=PQ0 tyindex=PQ0PnPaaschepriceindex=PQ0Pn tyindex=PQnChapter15-17Functionsofnningcoordinateactivities,fy (1)Establishbudgetcommittee,issuethebudgetcommunicatingdetailsofthebudgetandbudget(2)Determiningtheprinciplebudgetfactor——(3)PreparethefunctionalMaterialusagebudget Salesbudget Productionbudget Labourworkedbudget Labourpaidbudget(4)Negotiationofbudgets municatedetailedandagreedbudgetstomanagers(5)PreparethemasteraccountantcoordinationoftheindividualbudgetsintothemasterSpreadsheet電子表格在管理會計中的作用 】Imposedbudgetandparticipative ImposedbudgetTop-downParticipativebudgetBottom-upTimesavingandresourceMorerealistic;motivational;increasedTimeBudgetaryslack=budgetarypadding/bias Materialusage Sales Labourpaid①Production=closinginventory+sales-opening若有損失/殘次品：Productionclosinginventorysalesopeninginventoryclosinginventory+sales-opening=②Materialusage(kg)=production×kg/unitLabourworked(hr)=

1-rejected③Materialpurchase=closingmaterial+materialusage-openingworkedidletime：labourpaidtotaltime×$/hrworkedtimeidletime)×$/hr

Sales＋ClosingSales＋Closing×kg/＝Materialusage－Openingmaterial＝Materialpurchase×$/＝Materialpurchase

idleidletimeworked

Cash

MaterialusageQ1sales30%70%Q2sales30%70%Q3sales30%70%wQ1cashQ2cashQ3cash】FixedbudgetStart】FixedbudgetStartofbudgetperiod-remainnningstage-atdifferentlevelsofTheendofcontrolperiod-flexedbudgetbasedonactual Revenue=actualunits×standardsellingSemi-variablecost=fixed+actualunit×standardvariable Fixedcost=budgetfixed(4flexedprofitactualprofitChapter18Capitalexpenditure 】CapitalexpenditureimprovementVSrevenueexpendituremaintenance)判斷相關(guān)成本的依據(jù)：Future,incrementalandcashflow【 18.8】相關(guān)成本舉例：avoidablecost,differentialcost,opportunitycost非相關(guān)成本舉例：sunkcost沉沒成本committedcost約束性成本Chapter19MethodsofprojectTimevalueofmoney未來本息和/復(fù)利終值F=P 】????????????????????????????????=(?? EffectiveannualrateRNominalinterest名義(年)利率Nominalinterest/nr計息期利率1Discounting折現(xiàn)/復(fù)利現(xiàn)值P=F× =F×PF(r%,n)查復(fù)利現(xiàn)值系數(shù)表 】(1Annuityannualpayment/receipt×AF(rn) aPerpetuity永續(xù)年金的現(xiàn)值 rMethodsofproject PaybackTimetakentorecovertheinitialcapitalIgnorestimevalueofIgnoretotalvalueofNetpresentvalue(NPV)： 】Presentvalueoffuturecashinflow-initialcashShareholderwealthcannotbeInternalrateofreturnNPV=0IgnoresrelativesizeMaybeseveral注：投資回收期越短越好，NPV0可行，IRRcostofcapitalNPVIRRA% NPVaPartChapter20StandardUseofstandard Standard (standardty×standard(standardtime×standardVariable(standardtime×standardrateFixed(standardtime×standardrateTypesof Chapter Basic Costvariance Totalvariances=actualcost-(actualoutput×standard PricevarianceAPSP)×AQAP·AQ UsagevarianceAQ- RatevarianceAPSP)×AQAP·AQ (EfficiencyvarianceAQ ExpenditurevarianceAPSP)×AQAP·AQ AQ用workedEfficiencyvarianceAQ AQ用workedTotalvariance=actualOH-actualoutput×OAR/unit=actualOH-absorbedExpenditurevariance=AOH-Volumevariance=(AQ-Efficiencyvariance=(Ahr-S Capacityvariance=(Ahr-B VolumeCapacityFSignificanceofcostvariances/worth Materiality重要性(金額重大的差異才值得Controllability可控性(由企業(yè)可以控制的差異才值得TypesofstandardbeingInterdependenceofvariancesBenefitsfrominvestigationexceedcostsofinvestigationChapter FurthervarianceSales SalesSalespricevariance=(ASP-SalesAC：=(ASV-MC：=(ASV-ASP-actualsellingprice ASV-actualsalesvolumeSSP-standardselling SPPUSCPUFOH/unit(利潤=邊際貢獻(xiàn)-固定成本 20.13—20.23】（背下表AbsorptionBudgetedBudgetedSalesvolumeprofit=(ASV-Salesvolumecontribution=(ASV-FlexedbudgetedprofitstandardprofitonactualFlexedbudgetedcontributionstandardcontributiononactualSalespriceSalespriceTotalcostPricePriceDirectDirectRateRateVariableActual(efficiency+DifferencebetweenACand Absorption(1)Salesvariances=(ASV-=(ASV-(2)Fixedoverhead只有價差(expenditure)沒有量差(3)Operatingbudgetedprofitactual從budgetedcontribution先調(diào)整到actualcontributionactualCost Sales PartChapter23- Performance Mission,objective,CSFandMission使 Objective/goal(longtermandshort(strategic,tacticalandoperational Financialindicator財務(wù)指標(biāo) grossGrossprofitmarginNetprofitmarginorreturnonsalesAssetturnover (capitalemployed=NCA+CA-CL或NCLcapitalReturnoncapitalemployed(ROCE)capitalROCE=netprofitmargin×assetsalesMarketsharesalesoftotalLiquidity=WorkingcapitalcurrentCurrentratio currentcurrentQuickoracidtestratiocurrentaverageReceivableperiod ×365daysor52weeksor12creditaveragePayableperiod ×365daysor52weeksor12costofaverageInventoryperiod ×365daysor52weeksor12costofcostof average Gearingratio Interestcoverratio= interestchargeInvestmentcentres/division投資中心的業(yè)績衡量責(zé)任中心 ReturnoninvestmentROI) eRI)controllableROIcontrollable =capitalRI=controllableprofit-controllableinvestment×interestcharge/costofcapitaltraceableprofit追溯利潤，不是controllableEnabledifferentdivisionstobecompared(relativefigure)(absolutefigure)RI>0項目即可被接受 ’swealth(avoiddysfunctionalRiskcanbeconsideredthroughdifferentcostofDysfunctionalbehaviour——只有當(dāng)新投資項目的ROI大于公司現(xiàn)在的ROI才會被RatioandbedistortedbytheageoftheProfitcanbeDifficulttocomparebetweendifferentRequiresacostofRatioandbedistortedbytheageoftheProfitcanbeFinancialindicatorandnon-financialFinancialindicatorNon-financialindicatorO