活动和过程决定的管理会计信息(英文).pptx

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1、6- 1 2001 Prentice Hall Business Publishing Management Accounting, 3rd ed., Atkinson, Banker, Kaplan, and YoungManagement Accounting Information for Activity and Process DecisionsChapter 66- 2 2001 Prentice Hall Business Publishing Management Accounting, 3rd ed., Atkinson, Banker, Kaplan, and YoungL

2、earning Objective 1Explain why sunk costs are not relevant costs.6- 3 2001 Prentice Hall Business Publishing Management Accounting, 3rd ed., Atkinson, Banker, Kaplan, and YoungEvaluation of Financial ImplicationsuMany decisions require tradeoffs between the costs and the benefits of different altern

3、atives.uFinancial information about the different types of costs forms the basis of decisions about the organizations activities and processes.6- 4 2001 Prentice Hall Business Publishing Management Accounting, 3rd ed., Atkinson, Banker, Kaplan, and YoungSunk CostsuWhat are sunk costs?uSunk costs con

4、sist of those costs incurred in the past.uThey are the costs of resources already committed and cannot be changed by any current action.uThese costs are irrelevant in decision making.6- 5 2001 Prentice Hall Business Publishing Management Accounting, 3rd ed., Atkinson, Banker, Kaplan, and YoungReleva

5、nt Costs and RevenuesuWhat are relevant revenues and costs?uThey are the revenues and costs that differ across the decision alternatives.uCosts that remain the same regardless of the alternative chosen are not considered relevant for the decision.6- 6 2001 Prentice Hall Business Publishing Managemen

6、t Accounting, 3rd ed., Atkinson, Banker, Kaplan, and YoungRelevant Costs and RevenuesuWhat are some examples of relevant cost increases or cost savings?Down paymenton a new machineLease paymentson a new machineDisposalof an old machineCost savings6- 7 2001 Prentice Hall Business Publishing Managemen

7、t Accounting, 3rd ed., Atkinson, Banker, Kaplan, and YoungRelevant Costs and RevenuesuManagement of Joe Printers, Inc. is considering replacing its current printing machines with newer, faster, and more efficient technology. uThe following data have been compiled:6- 8 2001 Prentice Hall Business Pub

8、lishing Management Accounting, 3rd ed., Atkinson, Banker, Kaplan, and YoungRelevant Costs and Revenues Existing New Category Machines MachinesOriginal cost$100,000$120,000 Annual operating costs$ 55,000$ 20,000 Remaining useful life4 years4 years Disposal value now$ 25,000N/A Salvage value after 4 y

9、ears006- 9 2001 Prentice Hall Business Publishing Management Accounting, 3rd ed., Atkinson, Banker, Kaplan, and Young Four Years Together Keep Replace Difference Operating costs$220,000$ 80,000$140,000 Disposal value- ($ 25,000)$ 25,000New machine acquisition cost$120,000 ($120,000) Total costs$220,

10、000$175,000$ 45,000Relevant Costs and Revenues6- 10 2001 Prentice Hall Business Publishing Management Accounting, 3rd ed., Atkinson, Banker, Kaplan, and YoungRelevant Costs and RevenuesuShould Joe Printers, Inc. replace the existing machines? uYes, because replacing the machines will provide the com

11、pany with cost savings of $45,000 over the four years period.6- 11 2001 Prentice Hall Business Publishing Management Accounting, 3rd ed., Atkinson, Banker, Kaplan, and YoungLearning Objective 2Analyze make-or-buy decisions.6- 12 2001 Prentice Hall Business Publishing Management Accounting, 3rd ed.,

12、Atkinson, Banker, Kaplan, and YoungMake-Or-Buy DecisionsuWhat is a make-or-buy decision?uIt is to either make some parts and components in-house or subcontract with another company to supply them.uWhat is outsourcing?uIt is purchasing a product, part, or component from an outside supplier instead of

13、 manufacturing it in-house.6- 13 2001 Prentice Hall Business Publishing Management Accounting, 3rd ed., Atkinson, Banker, Kaplan, and YoungMake-Or-Buy DecisionsuVirginia Motors manufactures auto parts. uAn outside supplier has offered to supply 30,000 parts of model G23 at a price of $180 per unit.

14、uWhat costs must the decision maker identify before accepting this offer?6- 14 2001 Prentice Hall Business Publishing Management Accounting, 3rd ed., Atkinson, Banker, Kaplan, and YoungMake-Or-Buy DecisionsuDecision makers must identify what costs are relevant for the decision.uAvoidable costs are e

15、liminated when a part, product line, or a business segment is discontinued.uUnavoidable costs will continue.6- 15 2001 Prentice Hall Business Publishing Management Accounting, 3rd ed., Atkinson, Banker, Kaplan, and YoungMake-Or-Buy DecisionsuUnit manufacturing costs for G23 are:Direct material$ 78 D

16、irect labor 60 Unit related support 15 Batch related support 20 Product sustaining support 10 Facility sustaining support 17 Total cost$2006- 16 2001 Prentice Hall Business Publishing Management Accounting, 3rd ed., Atkinson, Banker, Kaplan, and YoungMake-Or-Buy DecisionsuAssume that the avoidable c

17、osts are: Direct material$ 78 Direct labor 60 Unit related support 13 Batch related support 10 Product sustaining support 6 Total avoidable cost$1676- 17 2001 Prentice Hall Business Publishing Management Accounting, 3rd ed., Atkinson, Banker, Kaplan, and YoungMake-Or-Buy DecisionsuThe following cost

18、s will continue whether Virginia Motors makes the part or outsources it:Unit related support$ 2 Batch related support 10 Product sustaining support 4 Facility sustaining support 17 Total cost$336- 18 2001 Prentice Hall Business Publishing Management Accounting, 3rd ed., Atkinson, Banker, Kaplan, and

19、 YoungMake-Or-Buy DecisionsuShould Virginia Motors outsource model G23?uNo, because it will cost the company $390,000 more to purchase the part from the outside supplier.u($180 $167) 30,000 = $390,0006- 19 2001 Prentice Hall Business Publishing Management Accounting, 3rd ed., Atkinson, Banker, Kapla

20、n, and YoungLearning Objective 3Explain the influence of qualitative factors in making decisions.6- 20 2001 Prentice Hall Business Publishing Management Accounting, 3rd ed., Atkinson, Banker, Kaplan, and YoungQualitative FactorsuAre the quantitative estimates of revenues and costs the only relevant

21、considerations for decision makers?uNo, because qualitative factors also need to be considered.uWhat are examples of qualitative factors?6- 21 2001 Prentice Hall Business Publishing Management Accounting, 3rd ed., Atkinson, Banker, Kaplan, and YoungQualitative FactorsReputation of supplierSuppliers

22、ability to meet performance standardsSuppliers ability to meet time commitments6- 22 2001 Prentice Hall Business Publishing Management Accounting, 3rd ed., Atkinson, Banker, Kaplan, and YoungQualitative FactorsuWhat is a certified supplier?uIt is a specially selected supplier who is assured a high l

23、evel of business for conforming to high standards for quality and delivery schedules.6- 23 2001 Prentice Hall Business Publishing Management Accounting, 3rd ed., Atkinson, Banker, Kaplan, and YoungLearning Objective 4Describe the different types of facilities layouts.6- 24 2001 Prentice Hall Busines

24、s Publishing Management Accounting, 3rd ed., Atkinson, Banker, Kaplan, and YoungFacility Layout SystemsuWhat are the three general types of facility designs?uProcess layoutsuProduct layoutsuCellular manufacturing6- 25 2001 Prentice Hall Business Publishing Management Accounting, 3rd ed., Atkinson, B

25、anker, Kaplan, and YoungFacility Layout SystemsuProcess layouts group similar equipment or functions together.uProcess layouts exist in organizations in which production is done in small batches of unique products.uProducts follow long production paths.uProcess layouts are characterized by high inve

26、ntory levels.6- 26 2001 Prentice Hall Business Publishing Management Accounting, 3rd ed., Atkinson, Banker, Kaplan, and YoungFacility Layout SystemsuProduct layout organizes equipment to accommodate the production of a specific product.uProduct layout exists primarily in companies with high volume p

27、roduction.uThe product moves along an assembly line.uProduct layouts reduce the level of inventory in the system.6- 27 2001 Prentice Hall Business Publishing Management Accounting, 3rd ed., Atkinson, Banker, Kaplan, and YoungFacility Layout SystemsuCellular manufacturing layout refers to the organiz

28、ation of a plant into a number of cells.uAll machines required to manufacture a group of similar products are arranged in close proximity.uThe machines in a cellular manufacturing layout can be adjusted to make different products.6- 28 2001 Prentice Hall Business Publishing Management Accounting, 3r

29、d ed., Atkinson, Banker, Kaplan, and YoungFacility Layout Systems Cellular Manufacturing6- 29 2001 Prentice Hall Business Publishing Management Accounting, 3rd ed., Atkinson, Banker, Kaplan, and YoungInventory Costs and Processing TimeuMoving and storage costs of inventory can be significant and are

30、 non-value added.uManagers may stockpile work to avoid idle facilities.uBatch production creates inventory costs.6- 30 2001 Prentice Hall Business Publishing Management Accounting, 3rd ed., Atkinson, Banker, Kaplan, and YoungInventory Costs and Processing TimeuWhat are some inventory problems associ

31、ated with batch production?uUnbalanced work rates cause inventory stockpiles.uDefects are often found at the end of production.6- 31 2001 Prentice Hall Business Publishing Management Accounting, 3rd ed., Atkinson, Banker, Kaplan, and YoungInventory Costs and Processing TimeuWhat is processing time?u

32、It is the time spent in making a product. uWhat is manufacturing cycle time. uIt is the time from the receipt of the raw materials from the supplier to the delivery of the finished goods to the distributors and customers.6- 32 2001 Prentice Hall Business Publishing Management Accounting, 3rd ed., At

33、kinson, Banker, Kaplan, and YoungInventory Costs and Processing TimeuOne method used by organizations to assess the efficiency of their manufacturing process is known as manufacturing cycle efficiency.MCEProcessing Time(Processing time + Moving time + Storage time + Inspection time)=6- 33 2001 Prent

34、ice Hall Business Publishing Management Accounting, 3rd ed., Atkinson, Banker, Kaplan, and YoungInventory Costs and Processing TimeuWhat are some benefits of layout reorganization?uReduced production cycle timeuReduced work-in-process inventoryuReduced production costsuReduced costs of reworkuReduce

35、d inventory carrying chargesuImprovements in production yield rate6- 34 2001 Prentice Hall Business Publishing Management Accounting, 3rd ed., Atkinson, Banker, Kaplan, and YoungLearning Objective 5Discuss the theory of constraints.6- 35 2001 Prentice Hall Business Publishing Management Accounting,

36、3rd ed., Atkinson, Banker, Kaplan, and YoungTheory of ConstraintsuA central goal of the design process is to streamline operations and thus increase the operating income of the system.uThe theory of constraints (TOC) maintains that operating income can be increased by carefully managing the bottlene

37、cks in a process.uWhat is a bottleneck?6- 36 2001 Prentice Hall Business Publishing Management Accounting, 3rd ed., Atkinson, Banker, Kaplan, and YoungTheory of ConstraintsuIt is any condition that impedes or constrains the efficient flow of a process.uA bottleneck can be identified by determining p

38、oints at which excessive amounts of work-in-process inventories are accumulated.uThe building of inventories also slows the cycle-time production.6- 37 2001 Prentice Hall Business Publishing Management Accounting, 3rd ed., Atkinson, Banker, Kaplan, and YoungTheory of ConstraintsuThe theory of constr

39、aints relies on the use of three measures.uThe throughput contributionuInvestmentsuOperating costsuThe throughput contribution is the difference between revenues and direct materials for the quantity of product sold.6- 38 2001 Prentice Hall Business Publishing Management Accounting, 3rd ed., Atkinso

40、n, Banker, Kaplan, and YoungTheory of ConstraintsuInvestments equal the materials costs contained in raw materials, work in process, and finished goods inventories.uOperating costs are all other costs, except for direct materials costs, that are needed to obtain throughput contribution.uThe TOC emph

41、asizes the short-run optimization of throughput contribution.6- 39 2001 Prentice Hall Business Publishing Management Accounting, 3rd ed., Atkinson, Banker, Kaplan, and YoungLearning Objective 6Explain the purpose of just-in-time manufacturing systems.6- 40 2001 Prentice Hall Business Publishing Mana

42、gement Accounting, 3rd ed., Atkinson, Banker, Kaplan, and YoungJust-In-Time ManufacturinguJust-in-time production requires making a good or service only when the customer, internal or external, requires it.uIt uses a product layout with a continuous flow.uAt the core of the JIT process is a highly t

43、rained work force.6- 41 2001 Prentice Hall Business Publishing Management Accounting, 3rd ed., Atkinson, Banker, Kaplan, and YoungJIT Manufacturing and Management AccountinguJust-in-time manufacturing has two major implications for management accounting.uFirst, management accounting must support the

44、 move to just-in-time manufacturing by monitoring, identifying, and communicating to decision makers the sources of delay, error, and waste in the system.6- 42 2001 Prentice Hall Business Publishing Management Accounting, 3rd ed., Atkinson, Banker, Kaplan, and YoungJIT Manufacturing and Management A

45、ccountinguSecond, the clerical process of management accounting is simplified by JIT because there are fewer inventories to monitor and report.uWhat are some measures of a JIT systems reliability?uDefect ratesuCycle times6- 43 2001 Prentice Hall Business Publishing Management Accounting, 3rd ed., At

46、kinson, Banker, Kaplan, and YoungJIT Manufacturing and Management Accounting3Percent of time that deliveries are on time4Order accuracy5Actual production as a percent of planned production6Actual machine time available compared to planned machine time available6- 44 2001 Prentice Hall Business Publi

47、shing Management Accounting, 3rd ed., Atkinson, Banker, Kaplan, and YoungLearning Objective 7Describe the concept of the cost of quality.6- 45 2001 Prentice Hall Business Publishing Management Accounting, 3rd ed., Atkinson, Banker, Kaplan, and Young Quality IssuesuThe premise underlying cost reducti

48、on is to decrease costs while maintaining or improving product quality.uIf the quality of products and services does not conform to quality standards, the organization incurs the cost of nonconformance to quality standards.6- 46 2001 Prentice Hall Business Publishing Management Accounting, 3rd ed.,

49、Atkinson, Banker, Kaplan, and Young Quality IssuesuWhat is quality?uQuality can be viewed as hinging on two major factors:uSatisfying customer expectations regarding the attributes and performance of the productuEnsuring that the technical aspects of the products design conform to the manufactures s

50、tandards6- 47 2001 Prentice Hall Business Publishing Management Accounting, 3rd ed., Atkinson, Banker, Kaplan, and YoungCosts of QualityuHow are quality costs classified?uPrevention costsuAppraisal costsuInternal failure costsuExternal failure costsuPrevention costs are incurred to ensure that compa