成本管理会计13-责任会计

1、le costs and fixed costs Interpret unit costs cautiously Distinguish among manufacturing companies, merchandising companies, and service-sector companies Describe the three categories of inventories commonly found in manufacturing companies Distinguish inventoriable costs from period costs Explain why product costs are computed in different ways for different purposes Describe a framework for cost accounting and cost management,2020/1/20,3,Learning objective 1Define and illustrate a cost object。

2、valent units and understand how to use them Use the weighted-average method of process costing Use the first-in, first-out (FIFO) method of process costing Incorporate standard costs into process-costing systems Apply process-costing methods to situations with transferred-in costs,Learning Objective 1Identify the situations in which process-costing systems are appropriate,2019/5/5,3,Job-Costing and Process Costing: Opposite Ends of a Continuum,2019/5/5,4,Job-Costing SystemsDistinct, identifiab。

3、ce,3,3,Basic Concepts,Variance difference between an actual and an expected (budgeted) amount Purpose of variance Management by exception Performance evaluation Motivate managers Prompt strategy change,2019/5/5,4,4,Basic Concepts,Management by Exception the practice of focusing attention on areas not operating as expected (budgeted),2019/5/5,5,5,Management by Exception,Direct Material,Managers focus on quantities and costs that exceed standards, a practice known as management by exceptio。

4、head,2019/10/2,4,Developing Budgeted Variable Overhead Cost Rates,Step 1:Choose the period to be used for the budget.12-month Step 2:Select the cost-allocation bases to use in allocating variable overhead costs to output produced. Step 3:Identify the variable overhead costs associated with each cost-allocation base. Step 4:Compute the rate per unit of each cost-allocation base used to allocate variable overhead costs to output produced.,2019/10/2,5,Webb,Step 1:Choose the period to be used for th。

5、plain why joint costs are allocated to individual products Allocate joint costs using four methods Explain why the sales value at splitoff method is preferred when allocating joint costs Explain why joint costs are irrelevant in a sell-or-process-further decision Account for byproducts using two methods,2019/5/5,3,Joint Cost Terminology,Joint Costs costs of a single production process that yields multiple products simultaneously Splitoff Point the place in a joint production process where tw。

6、elines for refining a costing system Distinguish between simple and activity-based costing systems Describe a four-part cost hierarchy Cost products or services using activity-based costing Explain how activity-based costing systems are used in activity-based management Compare activity-based costing systems and department costing systems Evaluate the costs and benefits of implementing activity-based costing systems,2019/11/6,3,Structure of Lecture,Under- and over-costing why it happens? Activ。

7、才能有效地管理公司的資源與人員。
當企業組織越大，單位也就越多，部門之間彼此有互相銷售產品或提供勞務的情形，對於這種內部交易的評價問題，也就是所謂的內部轉撥計價問題。
,引言,目次,10.1 分權化的特性與責任中心 10.2 責任會計 10.3 投資中心的績效衡量 10.4 內部轉撥計價,10.1 分權化的特性與責任中心,10.1.1 分權化的組織結構 10.1.2 分權化的效益 10.1.3 分權化的成本 10.1.4 責任中心,分權化的特性與責任中心,一個企業組織的經營，可分為集權化(centralization)與分權化(decentralization)。
企業組織的分權化是指規劃與控制營運的責任，在授權範圍內單位主管不需要徵求上級主管的同意即可作決策。
實務上，一個企業組織經營不太可能完全集權化或完全分權化，通常介於二者之間而趨向分權化。
,10.1.1 分權化的組織結構,最高管理當局在建立分權化的組織結構時，通常有三種劃分組織的方法，可依功能別、產品別及地區別不同的方法，來建立組織結構型態。
,1.功能別組織結構,公司可依功能別，將公司劃分為行銷、製造、財務及人事等部門。
,表10.1。

8、局部利益，为防止该现象，必须： 以责、权、利相统一的机制为基础，通过信息的积累、加工和反馈形成企业内部严密的内部控制系统即责任会计制度。
,3,企业总目标,全面预算,责任预算,分解,分解,执行与反馈,二、实施责任会计的基础和条件 P284 主要是：责任中心的划分、责任预算的编制、业绩计量系统、业绩考核四个方面。
,4,第二节 责任中心及其种类 一、责任中心企业内部的具有一定权利并承担相应工作责任的各级组织和各个责任层次。
根据控制区域和责任范围的大小，责任中心一般有成本中心、利润中心和投资中心。
二、成本中心应用最广泛，层次最多。
任何对成本负有责任等单位都是成本中心，至于企业中不进行生产而只提供一定专业服务的单位，如会计部门、人事部门等，则可以称为“费用中心”，实质上也属于广义的成本中心。
只能对可控成本负责。
,5,可控成本同时符合三个条件：1)能够预知其发生；2）能够计量；3）能够通过自己的行为对成本加以调节和控制。
注意：成本的可控和不可控是相对而言的。
责任成本以具体的责任单位为对象，以其承担的责任为范围所归集的成本。
,6,成本中心的责任成本和产品。