20061008ManagementAccounting；葉誌崇林啟禎MarkCJLin//EMBA98// 12Afternoon:Starting1:30(2)Ch1.ManagementAcc.AToolforDecisionDifferencesBetweenFinancialandManagementGAAP:GenerallyAcceptedAccountingPrinciples(emphasized)forFinancialAccountingAmissionisthebasicpur-posetowardwhichactivitiesaredirected,typicalongoingandnotpreciselymeasurable.Agoalisadefinable,measurableAstrategyisacourseofactionthatwillassistinachieveoneormoreMichaelEPorter典藏麥可?波特競爭策略identifiedthreepossiblestrategicpositionsthatleadtobusinesssuccess:Costleadership:Achievingcostleadershipallowsan anizationtoachievehigherprofitssellingatthesamepriceascompetitionorbyallowingthefirmtoaggressivelycompeteonthebasisofpricewhileremainingcompetitive.Productorservicedifferentiation:Productorservicedifferentiationinvolvescreatingsomethingthatisperceivedasuniqueandworthapremiumprice.Marketniche:Focusingonaspecificmarketnichesuchasabuyergroup,segmentoftheproduct, eographicmarket.CrownCrownDepartment BoardofVPNext anizing,andControllingareaContinuousknowledgeifresultspeopletoPlan,anizingandtakesplaceon LeadStructuralCostDrivers結構成本動力Forachainofdiscountstores--DeterminethesizeoftheDeterminethetypeofDeterminetheDeterminethetypeoftechnologytoemployinthestore(BarCode,anizationalCostDrivers組織成本動DecidingtoworkcloselywithalimitednumberofProvidingemployeeswithcostinformationandauthorizingthemtomakeDecidingtore anizetheexistingequipmentintheplantsothatsequentialoperationsarecloser.Designingcomponentsofaproductsotheycanonlyfittogetherinthecorrectequipmentratherthanhigh-speed,special-purposeCostInclude：PrimeCostDirectMaterialCostDirectLaborPrimeCost+PrimeCost+AppliedStandardDirectProductCostsVariableCostingDirectProductCostsPrimePrime 老師說一定會Overhead包括哪些項目OvertimeSetUpProgramChangeDepreciation折舊SupervisorElectricFactory老師說一定會next5minutesare奇美電LCDproductsAfor奇美電)andB(明基),5000each,cost10millionsintotal.Howmuch(from10millions)shouldbepaidto奇美電LCD(X)?Howmuch(from10millions)shouldbepaidto明基LCD(Y)?數量?(1/2)直接材料成本?(賣多少)機器時間?任何方式皆有bias….不能用花生醬成作業基礎會計成4ABC分派Overhead傳統Overhead分配到產品成本的方Setupcost:福特L/CA5000,B500,ABC分派Overhead傳統Overhead分配到產品成本的方

乙產按活動分派按活動分派配機人成按到器工本直各時成接產間本直材品分或接

乙產乙產(2.1)Ch.2.ActivityCost ysisandPlanning(951008)ActivityCost ysisandPlanningBasicBasicCostBehaviorTotalTotalvariablecostsincreaseinproportiontoincreasesinunitlevelcostdrivers.costs(Y)0TotalfixedcostsincreaseTotalfixedcostsincreaseinproportiontoincreasesinunitlevelcostdrivers.Totalmixedcostscontainfixedandvariablecostelements.Theyincrease,butnotindirectproportiontoincreasesinunitlevelcostdrivers.0

ecostsTotalmixedcostscontainfixedandvariablecosements.Theyincrease,butnotindirectproportiontoincreasesinunitlevelcostdrivers.

Totalstepcostsareconstantoverarangeofactivityforaunit-levelcostdriverbutmovetoadifferentamountatdifferent FixedCommittedcosts(Capacitycosts)arerequiredtomaintainthecurrentserviceorproductioncapacitytofillpreviouslegalcommitments.Discretionarycosts(Programcosts)aresetatafixedamounteachyearatthediscretionof老師說一定會next5minutesareimportant,mustrefertotheHigh-LowCostMarch12,000=DifferenceinHigh-LowCostMarch12,000=DifferenceintoalNumberLowactivityHighactivityb$32,000-$17,00012000 bHigh-LowHigh-LowCostVariablecostunit Totalcosts-Variable a+($2.50x6,000

Same a+($2.50x12000 High-LowHigh-LowCostVariable Totalcosts a+($2.50x6,000shipments)Variablecosts Same a+($2.50x High-LowHigh-LowCost

totalcosts

activity Numberofperunit

DifferenceintotalcostsDifferenceinactivity=Totalcostsat Variable=Fixed thehighorcostsactivity

thatlevelChangingChangingCompositionofTotalManufacturingCostserheaderheadhasDirectlaborhasDirectmaterialshasPercentoftotal0 ManufacturingDirectmaterials,thecostofprimaryrawmaterialsconvertedintofinishedgoods. “direct”indicatescoststhatareeasilyordirectlytracedtoafinishedproductorservice.Directlabor,thewagesearnedbyproductionemployeesforthetimetheyspendconvertingrawmaterialsintofinishedproducts. erheadincludesallmanufacturingcostsotherthandirectmaterialsanddirectManufacturingCostUnitlevelBatchlevelProductlevelFacilitylevel(2.2) ysis&PlanningCVPAllcostsareclassifiedasfixedorvariablewithunitlevelactivitycostThetotalcostfunctionislinearwithintherelevantThetotalrevenuefunctionislinerwithintherelevant ysisisforasingleproduct,orthesalesmixofmultipleproductsis arkProductivity,ProductionTechnology,Marketconditionis arkVariableCostsperDirectmaterials Directlabor Sellingandadministrative FixedCostsper Sellingandadministrative 10,000 Break-EvenBreak-Evenunit

FixedSellingprice-Variableunitsales

FixedUnitcontributionunit 3,000unitsperStarting3:00中英對中Page1Dellvs.HP,on-linesalesorder(Epage3~4:InvestmentBankngIPO,Sep.2001,theexecutivesofHPandCampaqannouncedthattheirfirmsplannedtomergeina$2.5billiondeal…leadershipi,serverandprintrs…)Page1:scorecard,attentiondirecting,problemPage2:GAAPandFCPA(foreigncorruptpracticeact國外行賄條例provisionPage2:CostDriversStructural,setup中Page2~3:Valuechainandsupplychainysis老師說一定會Supplychainmanagement(SupplychainmanagementC計劃:r--Bank融資—Dell中Page4:ProductDifferentiaiton:Jury:Mercknegligent,August22,2005;Drugswillgetsmarter(nomoreOne-size-fits-all,September5,2005),Page4:MBA,EMBA,CEO,CFO,SupplychainInvestmentPage5:8factorsofsuccessfullong-terminvestmentfinancialkeesocialuseofcorporatePage7:新經Neweconomy時代企業如何利用資產創造價值long-terminvestmentCrackingtheValueCode(aNeweconomyisaneconomythatisfueledbytechnology,drivenbyenterpreurshipandinnovations—byBillClintonEngpage7:differentiationbetweenfinancialaccountingandmanagerialaccountingEngpage8~11:mission,goalandstrategiesEngpage17~18:3costEngpage24:Whatishappening?Howmuchshouldbechargedforalawyertowriteasuitp for5hoursandflightfor6hours?5hoursor11hours?Itisamatterofethics.--endofEngchapter1--Majorairlines:convenientvaryingclassesoffrequentflyingairportMajorrEngpagePage13:High-Low中Page14:Useof“What ysis”…5WillieSutton:overheadiscost,puttingthemto