managementaccountingandcontrolsystemsfor(ppt54)英-經(jīng)營管理-wenkub
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【正文】 ounting, 3/E, Atkinson, Banker, Kaplan, and Young Characteristics of WellDesigned MACS ?The relevance of the information is measured by four characteristics: Accurate Timely Flexible Consistent 9 12 ? 2020 Prentice Hall Business Publishing Management Accounting, 3/E, Atkinson, Banker, Kaplan, and Young Characteristics of WellDesigned MACS ?The scope of the system must be prehensive and include all activities across the entire value chain. – research, development, and engineering – manufacturing – customers 9 13 ? 2020 Prentice Hall Business Publishing Management Accounting, 3/E, Atkinson, Banker, Kaplan, and Young Learning Objective 3 Describe the totallifecycle costing approach to managing product costs over the value chain. 9 14 ? 2020 Prentice Hall Business Publishing Management Accounting, 3/E, Atkinson, Banker, Kaplan, and Young TotalLifeCycleCosting ?What is totallifecycle costing? ?It is the process of managing all costs along the value chain. ?A TLCC system provides information for managers to understand and manage costs through a product’s design, development, manufacturing, marketing, distribution, maintenance, service, and disposal stages. 9 15 ? 2020 Prentice Hall Business Publishing Management Accounting, 3/E, Atkinson, Banker, Kaplan, and Young TotalLifeCycleCosting RDamp。E Cycle Manufacturing Cycle Post Service Cycle Target Costing 9 24 ? 2020 Prentice Hall Business Publishing Management Accounting, 3/E, Atkinson, Banker, Kaplan, and Young Comparing Traditional Cost Reduction to Target Costing Traditional Cost Target Reduction Costing Market Research to Determine Customer Needs and Price Points Customer Requirements Product Specifications 9 25 ? 2020 Prentice Hall Business Publishing Management Accounting, 3/E, Atkinson, Banker, Kaplan, and Young Comparing Traditional Cost Reduction to Target Costing Traditional Cost Target Reduction Costing Target Selling Price Target Product Volume Design Target Profit Engineering Supplier Pricing 9 26 ? 2020 Prentice Hall Business Publishing Management Accounting, 3/E, Atkinson, Banker, Kaplan, and Young Comparing Traditional Cost Reduction to Target Costing Estimated Cost Target Cost Desired Profit Margin Value Engineering Supplier Pricing Pressure Traditional Cost Target Reduction Costing 9 27 ? 2020 Prentice Hall Business Publishing Management Accounting, 3/E, Atkinson, Banker, Kaplan, and Young Comparing Traditional Cost Reduction to Target Costing Manufacturing Periodic Cost Reduction Continuous Cost Reduction Traditional Cost Target Reduction Costing 9 28 ? 2020 Prentice Hall Business Publishing Management Accounting, 3/E, Atkinson, Banker, Kaplan, and Young Comparing Traditional Cost Reduction to Target Costing ?Under traditional costing, the profit margin is the result of the difference between the expected selling price and the estimated production cost. ?Pt = St – Ct ?The costplus method is another traditional approach. 9 29 ? 2020 Prentice Hall Business Publishing Management Accounting, 3/E, Atkinson, Banker, Kaplan, and Young Comparing Traditional Cost Reduction to Target Costing ?Under the costp
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