Cost Accouning 成本会计 作业课Chapt 12.docx
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Cost Accouning 成本会计 作业课Chapt 12.docx
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CostAccouning成本会计作业课Chapt12
Chapter12
IntroductiontoCostManagementSystems
Questions
1.Theonlyrealisticmethodofevaluatingwhethercostsarebeingeffectivelymanagedistocomparethebenefitsgeneratedwiththecostsincurred.Thisapproachisequivalenttoevaluatingthecostsincurredrelativetotheobjectivesthatweretobeaccomplishedfromincurringthecosts.
2.Acontrolsystemisatooltoaidmanagersinsteeringanorganizationtotheachievementofitsgoals.Acontrolsystemhasfourcomponents:
adetector,anassessor,aneffector,andacommunicationsnetwork.Acontrolsystemexiststokeepanorganization’sactualoperationsinlinewithitsplansandstrategies.
3.Organizationstypicallyhavegoalsandobjectivesforboththeshortandlongterms.Consequently,organizationsmusthavecontrolsystemsinplacetoensurethatbothshort-andlong-termtargetsareachieved.Forbusinesses,oneimportantshort-termgoalistoachieveprofits,andalong-term-goalistoremainsolventandviable.
4.Everyorganizationisuniqueinitsobjectives,constraints,culture,strategies,andstructure.Becauseallofthesevariablesareimportantdeterminantsoftheconfigurationofacostmanagementsystem,everyorganizationrequiresauniquecostmanagementsystem.
5.Organizationalforminfluencesthecostmanagementsystemdesigninseveralways.Forexample,organizationalformdetermines,inpart,whointheorganizationisempoweredtomakedecisions.Also,theorganizationalformdetermineswhethercertaincostswillbeincurred(e.g.,federalincometaxes)and,whetherthosecostsaffectothercostssuchasthecostofacquiringpublicorprivatecapital.
6.Corecompetenciesareactivitiesafirmmustexecutewelltosurvive.Informationusefulinassessingcorecompetencieswouldincludebenchmarkdatafromcompetingfirmsorotherfirms,historicalperformancedata,intelligenceregardingactionslikelytobetakenbycompetitors,andmeasurementsystemstocaptureperformanceinareasofcorecompetencies.
7.Organizationalculturecanbeaneffectivecontroldevice.Acultureisareflectionofthevaluesandpracticesthatareacceptableorpreferredbythecompany.Themereexistenceoftheculturedeterscertainundesirablepracticesandencouragesotherpractices.Theculturecanbeperpetuatedbyhiringpeoplewhohavevaluesthatareconsistentwiththeculture.Inthismanner,thecultureisperpetuatedandtheemployeeshavehomogeneousbeliefsregardingbehaviors.
8.Thelife-cyclestagedetermineswhichcostsareimportantandwhichcostsarecontrollable.Forexample,inthedesignstage,noproductioncostsarebeingincurred;so,afocusonproductioncostswouldbeineffectiveandinappropriate.Instead,thefocusshouldbeonresearchanddevelopmentcostsandproductdesigncosts.Similarly,inlaterstagesoftheproductlifecycle,noR&Dexpensesarebeingincurred,and,thus,nofocusshouldbegiventothem;rather,productionandmarketingcostsshouldbethefocusofattention.
9.Costmanagementhasrisentothetopofconcernsbecauseithasbecomeaprimarydeterminantofprofitability.Becausecompetitionisincreasinglyacontestamongequals,thebalanceofpowerinthemarketplacehasbeenshiftedtotheconsumer,whonowhasmanychoicesofcompetitiveproductsandservices.Withmanyequivalentproductscompetingforconsumerdollars,theabilityofanycompanytocontrolpriceisdiminished.Companiesmustfocusonreducingpricetomaintainmarketshare;toachievepricereductions,companiesmusteffectivelymanagecosts.
10.CAM-Iwasaconsortiumorganizedtodevelopaframeworkforthedesignofcostmanagementsystemsinadvancedmanufacturingsettings.OneoutcomeofCAM-Iwasasetofprinciplesfordesigningcostmanagementsystems.Althoughcompatiblewithexistingcostaccountingsystems,thesetofprinciplesasawholesuggestsaradicaldeparturefromtraditionalpractices.Thepracticesfocusmanagementattentiononorganizationalactivities,productlifecycles,integratingcostmanagementandperformancemeasurement,andintegratinginvestmentmanagementandstrategicmanagement.
Exercises
14.a.Thefocusofmanagementwouldbeonqualityandcustomersatisfaction.Qualitycouldbeassessedfrombothaninternalandexternalperspective.Forexample,internalmeasurescouldincludemortalityrateforspecificillnesses/injuries,andrecoverytimeforspecificillnesses/injuries.Externalmeasurescouldincludecustomer-assessedquality.Suchdatacouldbegatheredinexitinterviewsorsurveys.
b.Thekeytothesurvivalofthisbusinessisgeneratingsalesfromthefirstproductandcompletingthedevelopmentoftheotherproducts.Accordingly,thefocuswouldbeongettingthefirstproducttomarketasquicklyaspossible,monitoringsalesandmarketshareofthatproduct,andgettingtheotherproductsthroughthedevelopmentpipeline.
c.Thefocuswouldbeonoperatingefficiency.Becausethisindustryischaracterizedasproducingacommodityproduct,andbecausethereisexcesscapacityintheindustry,survivalandprofitabilitydependuponprocessingtherawsugarintorefinedsugarasefficientlyaspossible.Thus,thecompanywouldfocusveryintentlyonmanagingoperatingcostsandstrategicdecisionswouldberelatedtoremainingcompetitiveinmanagingcostsandoperationalefficiency.
20.Nosolutionprovided.Studentswillhavedifferentanswers.
21.a.Themotivationalelementscreatetheincentiveandrewardformanagers
toperformatahighlevel.Becausetheaccountingsystemisusedto
measuretheperformanceofmanagers,themanipulationoftheaccountingsystemcanresultinmanagersreceivinglargerrewardswithoutactuallyachievingtheexpectedlevelofresults.Inshort,managerscangettherewardsbymanipulatingthemeasurementratherthanachievinghighperformance.
b.Thebehaviorisbothunethicalandillegal.Manipulatingtheaccounting
systemisadeceptionthatharmsallstakeholdersotherthanthemanagerswhoprofitfromthemanipulation.Theseactsunderminetheconfidenceofinvestorsinaccountingreportsandincreasethecostofcapitaltofirmsbecauseinvestorshavegreateruncertaintyabouttheaccuracyofthereportedfinancialresults.
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