[精选]活动和过程决定的管理会计信息(英文)

ManagementAccountingInformationforActivityandProcessDecisionsChapter6LearningObjective1Explainwhysunkcostsarenotrelevantcosts.EvaluationofFinancialImplicationsManydecisionsrequiretradeoffsbetweenthecostsandthebenefitsofdifferentalternatives.Financialinformationaboutthedifferenttypesofcostsformsthebasisofdecisionsabouttheorganization’sactivitiesandprocesses.SunkCostsWhataresunkcosts?Sunkcostsconsistofthosecostsincurredinthepast.Theyarethecostsofresourcesalreadycommittedandcannotbechangedbyanycurrentaction.Thesecostsareirrelevantindecisionmaking.RelevantCostsandRevenuesWhatarerelevantrevenuesandcosts?Theyaretherevenuesandcoststhatdifferacrossthedecisionalternatives.Coststhatremainthesameregardlessofthealternativechosenarenotconsideredrelevantforthedecision.RelevantCostsandRevenuesWhataresomeexamplesofrelevantcostincreasesorcostsavings?DownpaymentonanewmachineLeasepaymentsonanewmachineDisposalofanoldmachineCostsavingsRelevantCostsandRevenuesManagementofJoePrinters,Inc.isconsideringreplacingitscurrentprintingmachineswithnewer,faster,andmoreefficienttechnology.Thefollowingdatahavebeencompiled:RelevantCostsandRevenuesExistingNewCategoryMachinesMachinesOriginalcost$100,000$120,000Annualoperatingcosts$55,000$20,000Remainingusefullife4years4yearsDisposalvaluenow$25,000N/ASalvagevalueafter4years00FourYearsTogetherKeepReplaceDifferenceOperatingcosts$220,000$80,000$140,000Disposalvalue--($25,000)$25,000Newmachineacquisitioncost$120,000($120,000)Totalcosts$220,000$175,000$45,000RelevantCostsandRevenuesRelevantCostsandRevenuesShouldJoePrinters,Inc.replacetheexistingmachines?Yes,becausereplacingthemachineswillprovidethecompanywithcostsavingsof$45,000overthefouryearsperiod.LearningObjective2Analyzemake-or-buydecisions.Make-Or-BuyDecisionsWhatisamake-or-buydecision?Itistoeithermakesomepartsandcomponentsin-houseorsubcontractwithanothercompanytosupplythem.Whatisoutsourcing?Itispurchasingaproduct,part,orcomponentfromanoutsidesupplierinsteadofmanufacturingitin-house.Make-Or-BuyDecisionsVirginiaMotorsmanufacturesautoparts.Anoutsidesupplierhasofferedtosupply30,000partsofmodelG23atapriceof$180perunit.Whatcostsmustthedecisionmakeridentifybeforeacceptingthisoffer?Make-Or-BuyDecisionsDecisionmakersmustidentifywhatcostsarerelevantforthedecision.Avoidablecostsareeliminatedwhenapart,productline,orabusinesssegmentisdiscontinued.Unavoidablecostswillcontinue.Make-Or-BuyDecisionsUnitmanufacturingcostsforG23are:Directmaterial$78Directlabor60Unitrelatedsupport15Batchrelatedsupport20Productsustainingsupport10Facilitysustainingsupport17Totalcost$200Make-Or-BuyDecisionsAssumethattheavoidablecostsare:Directmaterial$78Directlabor60Unitrelatedsupport13Batchrelatedsupport10Productsustainingsupport6Totalavoidablecost$167Make-Or-BuyDecisionsThefollowingcostswillcontinuewhetherVirginiaMotorsmakesthepartoroutsourcesit:Unitrelatedsupport$2Batchrelatedsupport10Productsustainingsupport4Facilitysustainingsupport17Totalcost$33Make-Or-BuyDecisionsShouldVirginiaMotorsoutsourcemodelG23?No,becauseitwillcostthecompany$390,000moretopurchasethepartfromtheoutsidesupplier.($180–$167)×30,000=$390,000LearningObjective3Explaintheinfluenceofqualitativefactorsinmakingdecisions.QualitativeFactorsArethequantitativeestimatesofrevenuesandcoststheonlyrelevantconsiderationsfordecisionmakers?No,becausequalitativefactorsalsoneedtobeconsidered.Whatareexamplesofqualitativefactors?QualitativeFactorsReputationofsupplierSuppliers’abilitytomeetperformancestandardsSuppliers’abilitytomeettimecommitmentsQualitativeFactorsWhatisacertifiedsupplier?Itisaspeciallyselectedsupplierwhoisassuredahighlevelofbusinessforconformingtohighstandardsforqualityanddeliveryschedules.LearningObjective4Describethedifferenttypesoffacilitieslayouts.FacilityLayoutSystemsWhatarethethreegeneraltypesoffacilitydesigns?ProcesslayoutsProductlayoutsCellularmanufacturingFacilityLayoutSystemsProcesslayoutsgroupsimilarequipmentorfunctionstogether.Processlayoutsexistinorganizationsinwhichproductionisdoneinsmallbatchesofuniqueproducts.Productsfollowlongproductionpaths.Processlayoutsarecharacterizedbyhighinventorylevels.FacilityLayoutSystemsProductlayoutorganizesequipmenttoaccommodatetheproductionofaspecificproduct.Productlayoutexistsprimarilyincompanieswithhighvolumeproduction.Theproductmovesalonganassemblyline.Productlayoutsreducethelevelofinventoryinthesystem.FacilityLayoutSystemsCellularmanufacturinglayoutreferstotheorganizationofaplantintoanumberofcells.Allmachinesrequiredtomanufactureagroupofsimilarproductsarearrangedincloseproximity.Themachinesinacellularmanufacturinglayoutcanbeadjustedtomakedifferentproducts.FacilityLayoutSystemsCellularManufacturingInventoryCostsandProcessingTimeMovingandstoragecostsofinventorycanbesignificantandarenon-valueadded.Managersmaystockpileworktoavoididlefacilities.Batchproductioncreatesinventorycosts.InventoryCostsandProcessingTimeWhataresomeinventoryproblemsassociatedwithbatchproduction?Unbalancedworkratescauseinventorystockpiles.Defectsareoftenfoundattheendofproduction.InventoryCostsandProcessingTimeWhatisprocessingtime?Itisthetimespentinmakingaproduct.Whatismanufacturingcycletime.Itisthetimefromthereceiptoftherawmaterialsfromthesuppliertothedeliveryofthefinishedgoodstothedistributorsandcustomers.InventoryCostsandProcessingTimeOnemethodusedbyorganizationstoassesstheefficiencyoftheirmanufacturingprocessisknownasmanufacturingcycleefficiency.MCEProcessingTime(Processingtime+Movingtime+Storagetime+Inspectiontime)=÷InventoryCostsandProcessingTimeWhataresomebenefitsoflayoutreorganization?ReducedproductioncycletimeReducedwork-in-processinventoryReducedproductioncostsReducedcostsofreworkReducedinventorycarryingchargesImprovementsinproductionyieldrateLearningObjective5Discussthetheoryofconstraints.TheoryofConstraintsAcentralgoalofthedesignprocessistostreamlineoperationsandthusincreasetheoperatingincomeofthesystem.Thetheoryofconstraints(TOC)maintainsthatoperatingincomecanbeincreasedbycarefullymanagingthebottlenecksinaprocess.Whatisabottleneck?TheoryofConstraintsItisanyconditionthatimpedesorconstrainstheefficientflowofaprocess.Abottleneckcanbeidentifiedbydeterminingpointsatwhichexcessiveamountsofwork-in-processinventoriesareaccumulated.Thebuildingofinventoriesalsoslowsthecycle-timeproduction.TheoryofConstraintsThetheoryofconstraintsreliesontheuseofthreemeasures.ThethroughputcontributionInvestmentsOperatingcostsThethroughputcontributionisthedifferencebetweenrevenuesanddirectmaterialsforthequantityofproductsold.TheoryofConstraintsInvestmentsequalthematerialscostscontainedinrawmaterials,workinprocess,andfinishedgoodsinventories.Operatingcostsareallothercosts,exceptfordirectmaterialscosts,thatareneededtoobtainthroughputcontribution.TheTOCemphasizestheshort-runoptimizationofthroughputcontribution.LearningObjective6Explainthepurposeofjust-in-timemanufacturingsystems.Just-In-TimeManufacturingJust-in-timeproductionrequiresmakingagoodorserviceonlywhenthecustomer,internalorexternal,requiresit.Itusesaproductlayoutwithacontinuousflow.AtthecoreoftheJITprocessisahighlytrainedworkforce.JITManufacturingandManagementAccountingJust-in-timemanufacturinghastwomajorimplicationsformanagementaccounting.First,managementaccountingmustsupportthemovetojust-in-timemanufacturingbymonitoring,identifying,andcommunicatingtodecisionmakersthesourcesofdelay,error,andwasteinthesystem.JITManufacturingandManagementAccountingSecond,theclericalprocessofmanagementaccountingissimplifiedbyJITbecausetherearefewerinventoriestomonitorandreport.WhataresomemeasuresofaJITsystem’sreliability?DefectratesCycletimesJITManufacturingandManagementAccountingPercentoftimethatdeliveriesareontimeOrderaccuracyActualproductionasapercentofplannedproductionActualmachinetimeavailablecomparedtoplannedmachinetimeavailableLearningObjective7Describetheconceptofthecostofquality.QualityIssuesThepremiseunderlyingcostreductionistodecreasecostswhilemaintainingorimprovingproductquality.Ifthequalityofproductsandservicesdoesnotconformtoqualitystandards,theorganizationincursthecostofnonconformancetoqualitystandards.QualityIssuesWhatisquality?Qualitycanbeviewedashingingontwomajorfactors:SatisfyingcustomerexpectationsregardingtheattributesandperformanceoftheproductEnsuringthatthetechnicalaspectsoftheproduct’sdesignconformtothemanufacture’sstandardsCostsofQualityHowarequalitycostsclassified?PreventioncostsAppraisalcostsInternalfailurecostsExternalfailurecostsPreventioncostsareincurredtoensurethatcompaniesproduceproductsaccordingtoqualitystandards.CostsofQualityAppraisalcostsrelatetoinspectingproductstomakesuretheymeetbothinternalandexternalcustomers’expectations.Internalfailurecostsareincurredwhenthecompanydetectsdefectiveproductsbeforetheyaredeliveredtocustomers.Externalfailurecostsoccurwhencustomersdiscoveradefect.CostsofQualityWhatisacost-of-qualityreport?Itisareportthatdetailsthecostofqualitybythecategoriesprevention,appraisal,internalfailure,andexternalfailure.LearningObjective8Describethecostsavingsresultingfromreductionsininventories,reductioninproductioncycletime,productionyieldimprovements,andreductionsinreworkanddefectrates.ToborToyCompanyRevisitedToborToyCompanyadoptedajust-in-timemanufacturingsystem.Toborsucceededindecreasingitsmajorandminorreworkrates.Averageproductioncycletimewasalsoreduced.ProductionFlowsComponentandFinalAssemblyFirstInspectionInjectionMoldingMajorDefect?YesNoProductionFlowsPackingReworkFinishingandSecondInspectionMajorDefectYesNoScrapMinorDefectWork-in-ProcessInventoryTheaveragework-in-processinventorydecreased.Work-in-processinventorywasdirectlyinfluencedbythenumberofmajorandminordefects.Productionmanagersattributedthereductioninwork-in-processinventoryentirelytoreductionindefectrates.EndofChapter6