基础会计学第十三讲管理会计的概念和原则中英语教案（可编辑）

基础会计学第十三讲管理会计的概念和原则中英语教案（可编辑） 基础会计学第十三讲管理会计的概念和原则中英语教 案 《基础会计学》授课教案 第十三讲 管理会计的概念和原则 一、教学目的及要求 掌握管理会计的定义 了解管理会计在企业管理中的主要作用 了解管理会计和财务会计之间的异同 学会区分成本、费用和支出 能够进行成本性态分析 掌握机会成本、沉没成本、边际成本等概念 掌握最基本的成本计算方法 掌握费用分摊的基本程序和原则 了解作业成本法的发展背景及主要内容 二、学时安排 会计学专业:0学时 非会计学专业:6 学时 三、授课内容 引子前面十二章所学习的内容偏重于财务会计 请对财务会计的基本要点做一个总结:服务对象、工作范围、工作依据、„„ 思考:财务会计所提供的信息能够满足企业内部经营管理的各项需要吗?如果不能,企业又是通过什么手段或者工具来获得这些信息呢? 你听说过管理会计吗? (一)什么是管理会计?管理会计是现代会计信息系统中,体现预测、决策、规划、控制和责任考评等内部管理职能的范畴,是一个组织(或一个企业)管理决策支持系统(MDSS ) 的一个子系统;管理会计将现代化管理与会计融为一体,是一门新兴的边缘性学科,仍处在不断的发展和丰富之中;管理会计是为企业内部使用者提供有助于其正确进行经营决策和改善经营管理所需的管理信息的一种会计。管理会计是为管理提供信息的一个会计分支,是企业管理信息系统的有机组成部分,它的作用现在:1)为决策与计划提供信息,参与管理;2)协助指导与控制;3)制定激励目标;4)计量与评价绩效;5)为战略管理提供信息。 (二)管理会计与财务会计的比较分析管理会计与财务会计的相同点表现在:1)工作对象方面;2)信息来源方面;3)目标一致性方面。管理会计与财务会计的不同点表现在:1)服务对象不同,但这一区别并不是绝对的;2)时间维度不同,财务会计属于型会计;而管理会计属于经营型会计;3)灵活性不同,二者在工作范围、工作依据、工作程序、工作方法等方面都有非常明显的不同;4)如果我们说财务会计是“历史学家”的话,管理会计就是“未来学家”。 (三)成本、费用和支出费用是企业为取得收入所发生的耗费或消耗,如设备的折旧或磨损、材料被耗用的部分、专利权中已使用的部分、办公费用、工资费用等等。费用需要通过支出来完成,但支出不等于费用。支出是指任何导致企业现金流出或义务增加的行为,如购买设备、购买材料、购买专利权、支付工资、支付办公费等等。成本是对象化了的费用。如产品成本是指为生产某件(种)产品 而发生的全部费用。对象不同,成本不同。费用与成本之间存在明显差异。(四)成本性态分析 1. 成本的分类成本可以按照经济用途、成本性态、发生时间、可归属性、可控性、与决策之间的关系等进行分类。如按发生时间,可以分为历史成本和未来成本,而 未来成本是管理会计关注的焦点;按可归属性,成本可以分为直接成本与间接成本;按可控性,成本可以分为可控成本与不可控成本;按与决策的关系,成本可以分为相关成本与非相关成本。 2. 成本性态分析成本性态分析是研究成本与产量之间的关系,即成本总额(y )与业务量(x )的数量依存关系:y f (x )。成本性态分析的假设包括:1)单一变量;2)线性关系;3)相关范围,也就是说,固定成本、变动成本的界定,只有在相关范围内才有意义。 (1) 固定成本固定成本是指在相关范围内,成本总额不随业务量变化的成本,包括1)约束性固定成本,是指管理当局的短期决策行为不能改变其数额的固定成本,如保险费、固定资产的租金、管理人员的基本工资等;2)酌量性固定成本,是指通过管理当局的短期决策行为可改变其数额的固定成本,如广告费、职工培训费等。单位固定成本会随业务量增加呈反比例下降,可以用它来解释“ 规模经济”。固定成本并不意味着该成本永远固定不变? 固定成本的固定是相对于一定的产能区间而言的,超出该产能区间,就不再固定。 (2) 变动成本变动成本是指成本总额随业务量的变化而呈正比例变化的成本,包括1)技术性变动成本,是指单位成本(单价)受客观因素决定、消耗量由技术因素决定的变动成本;2)酌量性变动成本,是指单耗受客观因素决定、单位成本(单价)受企业管理部门决策影响的变动成本。单位变动成本在相关范围内是一常 数。 (3) 混合成本混合成本是指成本总额随业务量的变化而变化,但并不成正比例变化的成本,包括1)半变动成本,又称式混合成本;2)阶梯式固定成本;3)阶梯式变动成本;4)延伸变动成本;5)曲线成本。 (五) 成本概念的拓展 1. 机会成本机会成本是指次优选择的可能收益。只要存在选择,就存在机会成本。事实上,每个人都在进行最优选择。需要注意的是,机会成本不是实际支出。 2. 沉没成本沉没成本是指那些已经发生、不可改变的支出,它是一种与决策不相关的成本。 3. 可避免成本和不可避免成本可避免成本是指那些决策可以改变的成本;不可避免成本是指那些决策不能改变的成本。 4. 边际成本边际成本是指新增一个单位所增加的成本。边际成本与机会成本之间的关系表现在,边际成本实际上是多生产一单位的机会成本。 课堂讨论ABC公司大约在15年前购买了其工厂厂房,多年来,该公司一直租出一小部分未用的厂房。目前,承租方的租约很快就要到期了。ABC公司正考虑不再续租,而由自己来使用原来用于出租的厂房。在这一选择下,原来出租的厂房仍然和以前各年一样继续按直线法计提折旧。每件新产品中的直接材料和直接人工是$45。为了储存这些新产品的完工产品,ABC公司需要租用附近的一个小型货仓,租金是每月$1500。ABC公司为了推广新产品,每月还要另外花费$3500做广告。ABC公司还要雇佣一位新的产品总监来管理新产品的生产,工资是每月$2800。ABC公司需要支付的销售佣金是每件产品$8。要求:完成下页的表格,在符合对应关系的方框内打“”。对各项成本,你可以打多过一个的“”。例如,一项 成本可能既是沉没成本、制造费用,又是产品成本,你需要在这几个方框内都打上“”。机会成本 沉没成本 变动成本 固定成本 生产成本 销售和 管理费用 厂房租金 折旧 直接材料+直接人工 货仓租金 广告费用 产品总监工资 销售佣金 课堂讨论答案:机会成本 沉没成本 变动成本 固定成本 生产成本 销售和 管理费用 厂房租金 折旧直接材料+直接人工 货仓租金广告费用产品总监工资销售佣金(六)成本计算基础 1. 简单法简单法适用于工艺流程简单(如单步骤、没有在产品)、大量生产的产品。 2. 订单法 订单法是简单法的扩展,适用于为某个订单专门组织生产、没有未完工产品时的情况。此时的工艺流程可以是多步骤的。订单法的成本计算方法是:1)按照订单序列号汇总成本cost pool;2)凡是可以直接计入的,直接归入该“ 成本池” ;3)不能直接计入的,就需要进行分配,如 租用厂房、设备的租金, 水电费等 ;4)按照各订单最终完工产品数量计算单位产品成本。 3. 未完工产品成本现代化生产的企业,按日历年度组织生产,未完工产品必然存在。如果生产批量总是保持稳定的话,可以忽略未完工产品成本,但是,在生产批量不稳定,或者半成品进行单独销售时,都需要准确计算未完工产品成本。未完工产品成本的计算方法有两种:1)约当产量法,即将未完工产品按完工程度折合为完工产品,料工费可以统一考虑也可以分别考虑;2)标准成本法,此时,未完工产品成本按照成本标准来计算。 4. 成本计算的基本过程不同成本计算方法的基本过程有明显差别。1)变动成本法的特点是:直接材料+ 直接人工,此时没有分摊;2)制造成本法的特点是:直接材料+ 直接人工+ 制造费用,此时需要分摊;3)完全成本法的特点是:制造成本+ 期间费用,此时需要进行更多的分摊。制造成本法下的制造成本构成包括:1)直接材料,可以通过相关账户资料直接汇总取得;2)直接人工 ,可以通过相关账户资料直接汇总取得;3)制造费用,是指间接和共同的费用,要通过账户来汇总、归集,并需要分摊到具体产品中去。 (七) 费用分摊让我们还是回到成本计算的问,如果1)企业同时生产两种以上产品,共同费用如何处理?2)企业只生产一种产品,但期末有未完工产品。此时,这两种情况下都需要涉及成本和费用的分摊(分配)问题。费用分摊的原因在于:1)现代化生产导致共同费用的出现,而高科技进一步提高了共同费用的比例 ,共同费用可以说是无处不在;2)从科斯关于企业的讨论我们可以知道,既然企业仍然能节约交易成本,共同费用就不可避免。 1. 费用分摊的基本程序费用分摊的基本程序包括:1)确定成本对象;2)归集共同费用;3)选择分摊标准;4)将共同费用分摊到成本对象中去;5)归集? 分摊? 再归集? 再分摊,直到最终成本计算出来。在理论上,费用分摊可能存在一个最佳标准。有一些共同费用的分摊标准比较明确,如水电费按实际耗用量分摊;但是,更多的共同费用没有明确的分摊标准,因为共同往往就意味着没有标准,如品牌广告费用在不同产品之间分摊,到底是按销量分摊更科学,还是按价格或市场份额进行分摊更科学。从某种角度上来说,费用分摊类似于内部税收,它是政策导向的,不同标准可能会有不同的后果,如按人员为标准可能会促使某些部门尽量少雇佣人员,此外,还可以按实际耗用量为标准、按比例为标准、按协商标准等。因此,没有绝对完美的分摊标准 。 2. 费用分摊的基本原则 (1) 费用分摊与持续的成本降低费用分摊应当能够促进内部形成持续的成本降低机制 。例如,在水电费分摊中,如果辅助部门用电、用水“ 免费” ,可能的后果会是什么?此时,为了降低成本,应当采取那些措施呢? (2) 费用分摊应当能促进企业内部的合作 此时,要注意隔离成本分配与非隔离成本分配的问题。隔离成本分配可以使各部门各司其职,适用于各部门之间关系不紧密的情况,但是容易造成内部的不合作;非隔离成本分配会使各部门之间相互影响,它鼓励必要的合作与相互监督,但是,操作不当容易造成新的大锅饭。 3. 关于费用分摊的讨论高科技下成本比例的特点表现为:非生产部门不断增加、间接费用大幅度上升、需要分摊的费用种类增多、日益增长的研发支出等。在成本核算上,有些费用可以不分配,但会影响到产品定价策略,如日益增长的营销支出、重组支出、并购准备等。费用分摊的分配标准至关重要,选择不好的话可能会对企业的经营活动产生潜在的负面影响,此时需要考虑的主要问题是:1) 尽可能变间接为直接,如采用作业成本法等;2)控制日益增长的间接费,如引入市场竞争机制、进行外包和战略重组等。 (八)作业成本法 1. 作业成本法的产生背景高新技术的蓬勃发展并广泛应用于制造领域,引起生产组织的革命性变革 产品成本结构中的直接人工成本部分大大减少,而制造费用部分却大大增加,其重要性也日益提高,此时制造费用的发生与直接人工成本渐渐失去相关性,而以成本动因解释成本性态的作业成本法就应运而生了。同时,电子计算技术的发展为作业成本提供了实施的技术基础(大量数据的准确处理成为可能)。2. 作业成本计算的基本原理 (1) 作业及其分类 作业是指在一个组织内为了特定目的而进行的耗费资源的工作。作业耗费资源,为产出提供服务。作业可以根据服务的层次和范围来进行分类,包括:1)单位作业:(Unit Activity )使单位产品受益的作业,如在每块印刷电路板上安装电阻器;2)批次作业(Batch Activity ):使一批产品受益的作业,如对每批产品的抽样检验。3)品种作业(Product Activity ):使某一产品的每个单位都受益的作业,如调整工艺流程。4)顾客作业(Customer Activity ):为特定顾客服务的作业,如为顾客提供的售后服务。5)维持性作业(Sustaining Activity ):使整个组织而不是某个具体产品受益的作业,如美化厂区环境。 (2) 成本动因及其选择 成本动因(Cost Driver )是决定作业的工作负担和作业所需资源的因素,是决定成本的结构和金额的根本原因 。选择成本动因时要考虑的原则包括:1)相关性原则 Relevance;2)可计量原则 Quantifiability;3) 适用性原则 Applicability。成本动因还可以分为外部成本动因和内部成本动因。成本池由同质成本动因组成,对库内同质费用耗费水平负责。典型的作业成 本库和成本动因列示如下: 作业成本库 成本动因 整备 质量控制 材料采购 顾客关系 材料处理 整备次数或整备时数 检验次数 供应商的数量或购货订单的数量 顾客的数量或部门分布或顾客订单的数量 材料移动次数或材料移动距离 (3)作业成本计算的基本原理通过对作业进行动态的追踪反映,计量作业和成本对象的成本,评价作业业绩和资源利用情况;根据资源耗用的因果关系进行成本分配,依据作业对资源的消耗情况将资源的成本分配到作业,再按照成本对象对作业的使用情况将作业的成本分配到成本对象;作业耗费资源;产品或劳务耗费作业;将着眼点放在作业上,以作业为核算对象,依据作业对资源的消耗情况将资源的成本分配到作业,再有作业依据成本动因追踪到产品成本的形成和积累过程,由此而得出最终产品成本;依据不同的成本动因分别设置成本库,再分别以各种产品所耗费的作业量分摊其在该成本库中的作业成本,然后,分别汇总各种产品的作业总成本,计算各种产品的总成本和单位成本 。 3. 作业成本法与传统成本计算方法的比较作业成本法与传统成本计算方法之间的区别如下表所示:作业成本法 传统成本计算方法 计算的中心 作业ACTIVITY 产品 PRODUCT 重点 分析成本发生的前因后果 以成本论成本(简单法、分批法、分步法) 制造费用分配 多标准分配,多成本动因,对应成本库 分配标准单一:直接人工小时、机器小时 深度 深,大大的明细化 粗 可归属性 高 低 案例思考王一军是一家大型国有企业的总会计师,和他的许多同行一样,他一直认为:会计应该把费用分摊得更精确一些,越精确越好。针对他的这一看法,请在课后思考:1)这一看法是否正确,为什么?2)是否存在精确的分摊技术?3)如果不存在精确的分摊技术,为什么还要进行费用分摊?费用分摊的重要性体现在哪些地方?4)如果费用分摊技术达不到100%的精确,而不精确的分摊又有一些负面效果的话,此时,企业是否可以不进行费用分摊? 四、重点与难点 管理会计和财务会计之间的相同点和不同点 成本性态分析 机会成本、沉没成本、边际成本等概念的理解和掌握 作业成本法 五、参考及阅读文献 黄正健、龚凯颂主编:《管理会计学》(第二版),广东人民出版社2002年版。 潘飞 主编:《管理会计》,上海财经大学出版社2003年版。 王立彦、戴晓娟等译,罗伯特 N. 安东尼、大卫 F. 霍金斯、肯尼斯 A. 麦钱特著:《会计学教程与案例:管理会计分册》,机械工业出版社2004年版。 余绪缨主编:《管理会计》(第2版),辽宁人民出版社2001年版。 毛付根主编:《管理会计》,高等教育出版社2000年版。 杨文安编著:《管理会计原理与个案》,上海财经大学出版社2002年版。 胡玉明著:《高级成本管理会计》,厦门大学出版社2002年版。 [英] 布拉米奇比姆尼:《管理会计:发展的方向》,中国人民大学出版社2003 年版 Charles T. Horngren, George Foster and Srilant Datar, Cost Accounting: A Managerial Emphasis Tenth Edition, Prentice Hall Inc., 2000. Anthony A. Atkinson, Rajiv D.Banker, Robert S. Kaplan, S. Mark Young, Management Accounting , Prentice Hall Inc., 2001Lesson Notes Lesson 13 Managerial Accounting: Concepts and Principles Learning objectives Describe the definition of managerial accounting. Identify and explain the difference between managerial accounting and financial accounting. Analyze different ways to classify costs. Describe the flow of manufacturing activities. Identify and explain job order cost accounting systems and process cost accounting systems Analyze different methods of cost allocation Teaching hours Students major in accounting 0 hours Other students 6 hours Teaching contents Introduction The previous 12 chapters focus on the financial accounting topics. Please summarize the basic points of financial accounting: Users/ Time focus/ Emphasis/ Importance/ Subject focus/ Requirements1 Is the information provided by financial accounting enough for an enterprise to conduct its operation and management2 If not, how to satisfy this demand for the internal used information3 Have you ever heard “managerial accounting”What is Managerial AccountingManagerial accounting is an activity that provides financial and nonfinancial information to managers and other internal decision makers. It is quite important to planning, control, and decision making activitiesComparison between Managerial Accounting and Financial Accounting Managerial accounting and financial accounting can be compared as the following table: Financial Accounting Managerial Accounting 1. Users Investors, creditors, and other external users Managers, employees, and other internal users 2. Time focus Historical perspective Future emphasis 3. Emphasis Objectivity and Verifiability Relevance for planning and control 4. Importance Precision of information Timeliness of information 5. Subject focus Summarized data for the whole organization Detailed segment reports of an organization 6. Requirements Structured and often controlled by GAAP Relatively flexible no GAAP Cost Classifications Costs can be classified by relevance, behaviour, controllability, traceability, and functionCosts Classification by Relevance If costs influence a decision, we call them relevant costs, such as costs that are applicable to a particular decision, costs that should have a bearing on which alternative a manager selects, costs that are avoidable, future costs that differ between alternativesIf costs do not influence a decision, we call them irrelevant costsSunk costs means that all costs incurred in the past that cannot be changed by any decision made now or in the future. They are irrelevant, and should not be considered in decisions. For example: You bought an automobile that cost $30,000 two years ago. The $30,000 cost is sunk because whether you drive it, park it, trade it, or sell it, you cannot change the $30,000 costOut-of-pocket costs require future outlays of cash, they are associated with a particular decision, and are relevant for future decisions. For example: Considering the decision to take a vacation or stay at home, if you choose a vacation, you will only have travel costs out-of-pocket costsOpportunity costs means the potential benefit that is given up when one alternative is selected over another. For example: If you were not attending college or university, you could be earning $25,000 per year. Your opportunity cost of attending college or university for one year is $25,000Costs Classification by Behaviour Cost behavior refers to how a cost will react to changes in the level of business activity. Fixed costs do not change when activity changes; variable costs change in proportion to changes in the volume of activity. Total fixed costs remains unchanged when activity changes within a relevant range. Fixed costs per unit decline as activity increases. Total variable costs change when activity changes. Variable costs per unit do not change as activity increasesMixed costs contain a combination of fixed and variable costsStep-wise costs remain fixed over limited ranges of volumes but increase by a lump sum when volume increases beyond imum amounts. For example: additional production supervisors must be added when another shift is addedCosts Classification by Controllability Controllable costs vs not controllable costs depend upon the employee’s responsibilities. For example: A lower level manager may have control over overtime costs but not over the purchase of high-cost machineryCosts Classification by Traceability Traceable costs are classified as 1 direct costs can be conveniently traced to a unit of product or other cost objective, for examples: salaries of production workers, salary of maintenance department employees; 2 indirect costs must be allocated to a unit of product or other cost objective, for examples: factory rent, factory light and heat, factory accounting costsCosts Classification by Function Manufacturing costs are necessary and integral to the production of finished goods, for examples: direct labour, direct materials, and manufacturing overheadNon-manufacturing costs are not integral to the manufacture of finished goods. For examples: selling and administrative expensesManufacturing costs can be further classified as 1 direct materials, materials that are clearly and easily identified with a particular product, for example: steel used to manufacture an automobile; 2 direct labour, labour costs that are clearly traceable to, or readily identifiable with, the finished product, for example: wages paid to an automobile assembly worker; 3 manufacturing overhead, all manufacturing costs except direct material and direct labour, that is , manufacturing costs that cannot be traced directly to specific units produced. For examples: indirect labour ? maintenance, indirect material ? cleaning supplies, factory utility costs, and supervisory costsManufacturing costs are often combined as follows: 1 prime cost, including direct material and direct labour; 2 conversion cost, including direct labour and manufacturing overheadNon-Manufacturing costs period costs are expenses not charged to the product. 1 Selling costs, costs incurred to obtain customer orders and to deliver finished goods to customers ?advertising and shipping; 2 Administrative costs, non-manufacturing costs of staff support and administrative functions ?accounting, data processing, personnel, research and developmentDiscussions ABC company manufactures a portable radio designed for mounting on the wall of the bathroom. The following list represents some of the different types of costs incurred in the manufacture of these radios: 1 The plant manager's salary2 The cost of heating the plant3 The cost of heating executive offices4 The cost of printed circuit boards used in the radios5 Salaries and commissions of company salespersons6 Depreciation on office equipment used in the executive offices7 Depreciation on production equipment used in plant8 Wages of janitorial personnel who clean the plant9 The cost of insurance on the plant building10 The cost of electricity to light the plant11 The cost of electricity to power plant equipment12 The cost of maintaining and repairing equipment in the plant13 The cost of printing promotional materials for trade shows14 The cost of solder used in assembling the radios15 The cost of telephone service for the executive officesRequired: Classify each of the items above as product cost or period costsAnswer: 1 Product2 Product3 Period4 Product5 Period6 Period7 Product8 Product9 Product10 Product11 Product12 Product13 Period14 Product15 Period Flow of Manufacturing Activities Flow of manufacturing activities can be listed as the following graph: page 25 Job Order Cost Accounting Systems and Process Cost Accounting Systems Job Order Cost Accounting Systems Here the production of products responds to special orders. It is quite flexible in the number of products they can produce, where jobs involving the production of more than one unit of product are called job lots. Please refer to ppt page 27 and page 28Process Cost Accounting Systems Process cost accounting systems are used for production of small, identical, low-cost items, for example, mass produced in automated continuous production process. Here costs cannot be directly traced to each unit of product. Please refer to ppt page 30To determine the cost of goods transferred from department to department and to finished goods, we need to calculate unit cost. Unit cost is computed by dividing the accumulated costs by the number of equivalent units produced in the period Costs are accumulated for a period of time by process or department Equivalent units is a concept expressing a number of partially completed units as a smaller number of fully completed units. For example: Three one-third full pitchers are equivalent to one full pitcher. Equivalent units may be different for material and labour and overhead at different stages of a processComparing Job Order and Process Production We can compare job order and process cost accounting systems as follows: Similarities: 1 Same objective, to determine the cost of products; 2 Same inventory accounts, raw materials, goods in process, and finished goods; 3 Same overhead assignment method, predetermined rate times actual activity Differences job order systems vs process systems: 1 Custom orders vs Repetitive production; 2 Heterogeneous products vs Homogeneous offering; 3 Low output volume vs High output volume; 4 High flexibility vs Low product flexibility; 5 Low to medium standardization vs High standardizationCost AllocationBased on the complexity from low to high, the methods of cost allocation can be classified as plant-wide overhead rate, two-stage cost allocation, and activity-based costingPlant-wide Overhead Rate A single plant-wide overhead rate is relatively easy to use, but may result in inaccurate product costsTwo-stage Cost Allocation Two-stage cost allocation is more accurate method than plant-wideStage 1: Allocate service department costs to production departments. Service department costs are assigned to operating or production departmentsStage 2: Allocate production department costs to cost objects. Costs accumulated within operating or production departments are assigned to cost objectsActivity-based Costing Activity-based costing attempts to better allocate costs to the desired cost objects by focusing on activities consumed by the cost objects. Many activities within a department drive overhead costs. Products require activities. Activities consume resourcesActivity-based Costing: Procedures The procedures include: 1 Identify activities that consume resources; 2 Assign costs to a cost pool for each activity; 3 Identify cost drivers associated with each activity; 4 Compute overhead rate for each cost pool, rate equals to estimated overhead costs in activity cost pool over to estimated number of activity units; 5 Allocate overhead cost, overhead rate times actual activity Activity-based Costing: Identifying Cost Drivers Most cost drivers are related to either volume or complexity of production. For example: purchasing, invoicing, quality inspection, product designThree factors must be considered in choosing a cost driver: 1 Causal relationship; 2 Benefits received; 3 ReasonablenessThe typical costs and cost drivers are listed as follows: Cost Cost Driver Materials purchasing Number of purchase orders Materials handling Number of materials requisitions Personnel Number of employees Equipment amortization Number of products produced or hours of use Qual