《管理会计入门》PPT课件.ppt

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1、LECTURE 1 INTRODUCTIONIntroduction to MA(self-taught)Introduction to MA(self-taught)Introduction to Introduction to CostCost terms&concepts terms&concepts 1 Cost unit/cost object 1 Cost unit/cost object(成本单位成本单位成本单位成本单位)2 Cost behavior/cost activities 2 Cost behavior/cost activities(成本性态成本性态成本性态成本性态

2、/成本行为成本行为成本行为成本行为)3 Direct&indirect costs 3 Direct&indirect costs(直接直接直接直接/间接成本间接成本间接成本间接成本)4 Period&product costs 4 Period&product costs(期间期间期间期间/产品成本产品成本产品成本产品成本)5 Fixed&Variable costs 5 Fixed&Variable costs(固定固定固定固定/变动成本变动成本变动成本变动成本)6 Relevant&irrelevant costs 6 Relevant&irrelevant costs(相关相关相关相关

3、/非相关成本非相关成本非相关成本非相关成本)7 Sunk costs 7 Sunk costs (沉没成本沉没成本沉没成本沉没成本)8 Opportunity costs 8 Opportunity costs (机会成本机会成本机会成本机会成本)COST UNIT(OBJECT)成本单位成本单位Cost of a product/a batch of productsCost of a product/a batch of productsCost of an operation to a hospital patientCost of an operation to a hospital

4、patientCost of serving a flight passengerCost of serving a flight passengerCost of rendering service to a bank Cost of rendering service to a bank customercustomerCost of each lectureCost of each lectureCost of each meal in a restaurantCost of each meal in a restaurantCost of distribution per mileCo

5、st of distribution per mile COST ACTIVITY/BEHAVIOUR成本行为成本行为/成本性态成本性态Cost of each meal in a restaurant Purchaser Purchaser -buying raw materials-buying raw materials Waiter/waitress Waiter/waitress-taking orders-taking orders Cook Cook -cooking dishes-cooking dishes Waiter/waitress Waiter/waitress-se

6、rving the table-serving the table CashierCashier -producing the bill -producing the bill handling the payment handling the payment Cleaner Cleaner -cleaning the table -cleaning the table Dish washerDish washer -washing the dishes -washing the dishesDIRECT&INDIRECT COSTS直接直接/间接成本间接成本DIRECTDIRECTINDIR

7、ECTINDIRECTMain Main FeatureFeatureCanCan be specifically identified with be specifically identified with a cost unita cost unitCannotCannot be specifically identified be specifically identified with a cost unitwith a cost unitAccurate cost assignment Accurate cost assignment(objective)(objective)Es

8、timate involved in assignment Estimate involved in assignment(subjective)(subjective)Eg.Eg.Making Making a cara carMaterialMaterialSteel,oil,paintSteel,oil,paintManufacturing OverheadManufacturing Overhead (制造费用制造费用制造费用制造费用)supervisors salaries supervisors salaries machine maintenance costs machine

9、maintenance costsLabourLabour machine operators machine operators labourers wageslabourers wagesMarketing OverheadMarketing Overhead (营销费用营销费用营销费用营销费用)salesmens salaries salesmens salaries renting show rooms renting show roomsDirect expensesDirect expenses.hiring a machine to hiring a machine to pro

10、duce a specific car produce a specific carAdmin.OverheadAdmin.Overhead (管理费用管理费用管理费用管理费用)directors salaries directors salaries corporate taxes corporate taxes Cost Statement Cost Statement (Manufacturing10,000 units)(Manufacturing10,000 units)DIRECT&INDIRECT COSTS直接直接/间接成本间接成本000000000000DirectMater

11、ialDirectMaterial580580DirectLabourDirectLabour360360DirectexpensesDirectexpenses120120Prime Cost Prime Cost(主要成本主要成本主要成本主要成本)1,0601,060ManufacturingOhManufacturingOh2020Manufacturing Cost Manufacturing Cost (制造成本制造成本制造成本制造成本)1,0801,080MarketingOhMarketingOh5050AdministrationOhAdministrationOh707012

12、0120Total cost Total cost (总成本总成本总成本总成本)1,2001,200PERIOD&PRODUCT COSTS期间期间/产品成本产品成本ProductCostsProductCostsPeriodCostsPeriodCosts CostsrelatetogoodsCostsrelatetogoodspurchasedorproducedforpurchasedorproducedforresaleresale CostsnotidentifiedtoCostsnotidentifiedtogoods,goods,butrelatetoexpensesintheb

13、utrelatetoexpensesintheperiodperiod IncludedininventoryIncludedininventoryvaluationvaluation ExcludedfrominventoryExcludedfrominventoryvaluationvaluation PrimecostsPrimecostsManufacturingOhManufacturingOh Non-manufacturingOhNon-manufacturingOh000000DirectMaterial580DirectLabour360Directexpenses120Pr

14、ime Cost1,060ManufacturingOh20Manufacturing Cost1,080MarketingOh50AdministrationOh70120Total cost1,200PERIOD&PRODUCT COSTS期间期间/产品成本产品成本Duringthisperiod,thecompanymanufactured10,000unitsofproductA,amongwhich3,000unitsweresoldfor450,000,andtheremaining7,000unitswereunsoldattheendoftheperiod.Thereweren

15、oopeningstockatthestartoftheperiod.PleaseproducetheP&Laccountforthisperiod.PERIOD&PRODUCT COSTS期间期间/产品成本产品成本(Answer)(Answer)000000000000Sales(3,000 units)Sales(3,000 units)450450Less Manufacturing costs Less Manufacturing costs(product costs)(product costs)Direct Material Direct Material580580 Direc

16、t Labour Direct Labour360360 Direct expenses Direct expenses120120 Manufacturing Oh Manufacturing Oh20201,0801,080Less closing stock(70%or 7,000 units)Less closing stock(70%or 7,000 units)(756)(756)Cost of goods sold(30%or 3,000 units)Cost of goods sold(30%or 3,000 units)(324)(324)Gross ProfitGross

17、Profit126126Less non-manufacturing costs Less non-manufacturing costs(period(period costs)costs)(120)(120)Net profitNet profit6 6FIXED&VARIABLE COSTS固定固定/变动成本变动成本Variable Costs(V.C)Variable Costs(V.C)TotalV.CActivitylevelUnitV.CActivitylevelY=aY=a xxTotalV.C=UnitV.CTotalV.C=UnitV.C ActivityLevelActi

18、vityLevelEg.Direct Material,Direct labour,Power to operate machines,Sales commissionsFixed Costs(F.C)Eg.Depreciation of Plant&Machinery,Supervisors and Directors salaries Rents of Machines Rents of Computer FIXED&VARIABLE COSTS固定固定/变动成本变动成本TotalF.CUnitF.CActivityLevelActivityLevelY=bY=bTotalF.C=Cons

19、tantfigureforaperiodTotalF.C=ConstantfigureforaperiodSemi-Variable costs Eg.Cost of machine maintenance Salesmens SalariesFIXED&VARIABLE COSTS固定固定/变动成本变动成本 Y =ax+b Y =ax+bTotal Cost =V.C+F.CTotal Cost =V.C+F.CActivityLevelTotalCostF.CV.CRELEVANT&IRRELEVANT COSTS(Sunk costs)RelevantcostsRelevantcosts

20、IrrelevantcostsIrrelevantcostsFuturecoststhatwillbechangedFuturecoststhatwillbechangedbyadecisionbyadecisionCoststhatwillnotbeCoststhatwillnotbeaffectedbyadecisionaffectedbyadecisionAvoidableifnottakinguptheAvoidableifnottakinguptheactivityactivityUnavoidable,costswillbeUnavoidable,costswillbeincurr

21、edanywayincurredanywayRelevanttodecisionmakingRelevanttodecisionmaking(Whethertotakeuptheactivity)(Whethertotakeuptheactivity)IrrelevanttodecisionmakingIrrelevanttodecisionmakingEg.SellingthemtoacustomerEg.Sellingthemtoacustomerx xMaterialAUsingtheminfutureproductionMaterialAUsingtheminfutureproduct

22、ionx x(10kgs,(10kgs,1,000)ConversiontoBSellB1,000)ConversiontoBSellB(2,500)(3,000)(2,500)(3,000)OPPORTUNITY COSTS机会成本机会成本Choosing between alternative actions Choosing between alternative actions Making product A or B?Making product A or B?Going to UK or stay?Going to UK or stay?Scarce resources Scar

23、ce resources Limited Limited Materials Materials Machine capacity Machine capacity limited limited Labour hoursLabour hoursBenefit sacrificedBenefit sacrificedonlymakesproductA100units(1,000profit)Eg.MachineX(FullCapacity)ProductA80unitsProductB50units(500profit)NotacceptacceptCostsM,L or OD or IFue

24、loilforheatingthefactoryPapertowelsforthewashroomsTrainingcoursefortheforemenInsuranceonmachinerySteelSheetElectricitySmallnutsandboltsFinishingpaintTelephonecallsWaterchargesMachineoperatorswagesLabourerswagesStationeryDirectorsSalariesBankInterestPaidRentoffactoryComputerrentalchargesClassifyeachofthefollowingcostsofanagriculturalmachinerymanufactureras:a)material(M),labour(L)oroverhead(O).b)direct(D)orindirect(I)relativetotheproduct.AFTER CLASSReadChapter1&2ReviewProblems(P34)Q3inTutorialHandbook