managementaccountingandcontrolsystemsfor(ppt54)英-經(jīng)營(yíng)管理(文件)
【正文】 lus method the selling price is the sum of the expected product cost and the expected profit margin. ?Scp = Ccp + Pcp 9 30 ? 2020 Prentice Hall Business Publishing Management Accounting, 3/E, Atkinson, Banker, Kaplan, and Young Comparing Traditional Cost Reduction to Target Costing ?Under target costing, the target profit margin results from a longrun profit analysis often based on return on sales. ?The target cost is the difference between the target selling price and the target profit margin. ?Ctc = Stc – Ptc 9 31 ? 2020 Prentice Hall Business Publishing Management Accounting, 3/E, Atkinson, Banker, Kaplan, and Young Concerns About Target Costing ?What are some potential problems in implementing target costing? 1 Conflict can arise between parties involved in the process. 2 Employees may experience burnout due to pressure. 3 Development time may increase. 9 32 ? 2020 Prentice Hall Business Publishing Management Accounting, 3/E, Atkinson, Banker, Kaplan, and Young Learning Objective 5 Explain Kaizen costing. 9 33 ? 2020 Prentice Hall Business Publishing Management Accounting, 3/E, Atkinson, Banker, Kaplan, and Young Kaizen ?What is Kaizen? ?It is a Japanese term for making improvements to a process through small, incremental amounts rather than through large innovations. 9 34 ? 2020 Prentice Hall Business Publishing Management Accounting, 3/E, Atkinson, Banker, Kaplan, and Young Kaizen Costing ?What is Kaizen Costing? ?It is a planning method used during the manufacturing cycle with an emphasis on reducing variable costs in one period below the costs in a base period. ?The targetreduction rate is the ratio of the target reduction amount to the cost base. 9 35 ? 2020 Prentice Hall Business Publishing Management Accounting, 3/E, Atkinson, Banker, Kaplan, and Young Kaizen Costing Manufacturing Cycle RDamp。E cycle. 9 17 ? 2020 Prentice Hall Business Publishing Management Accounting, 3/E, Atkinson, Banker, Kaplan, and Young TotalLifeCycleCosting ?What are mitted costs? ?These are costs that a pany knows it will have to incur at a future date. ?What are manufacturing cycle costs? ?These are the costs incurred in the production of the product. ?Usually at this stage there is not much room for engineering flexibility. 9 18 ? 2020 Prentice Hall Business Publishing Management Accounting, 3/E, Atkinson, Banker, Kaplan, and Young TotalLifeCycleCosting ?When does the postsale service and disposal cycle begin? ?It begins when the first unit produced is in the hands of the customer. 9 19 ? 2020 Prentice Hall Business Publishing Management Accounting, 3/E, Atkinson, Banker, Kaplan, and Young TotalLifeCycleCosting ?What are the three stages of the service cycle? 1 Rapid growth 2 Transition 3 Maturity 9 20 ? 2020 Prentice Hall Business Publishing Management Accounting, 3/E, Atkinson, Banker, Kaplan, and Young TotalLifeCycleCosting Traditional Stages of the Accounting Total life Cycle Focus PostSale $ Costs Research, Development, Manufacturing Service and and Engineering Cycle Disposal 100% 80% 60% 40% 20% 0% Cost Committed Costs Incurred 9 21 ? 2020 Prentice Hall Business Publishing Management Accounting, 3/E, Atkinson, Banker, Kaplan, and Young Learning Objective 4 Explain target costing. 9 22 ? 2020 Prentice Hall Business Publishing Management Accounting, 3/E, Atkinson, Banker, Kaplan,
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