managementaccountingch10現(xiàn)代責(zé)任會計resp(編輯修改稿)
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【文章內(nèi)容簡介】 otiated skills of managers. 3. Negotiation can consume considerable time and resources. 10 25 Despite the disadvantages, negotiated price transfer prices offer some hope of plying with the three criteria of goal congruence, autonomy, and accurate performance evaluation. 10 26 以 Opportunity Cost Approach確定 This approach identifies the minimum and maximum price that a selling division would be willing to accept and the maximum price that a buying division would be willing to pay. The minimum transfer price is the transfer price that would leave the selling division no worse off if the goods were sold to an internal division than if the good were sold to an external party (floor). axi i t buying division no orse o f if aninput were purchased from an internal division than if the good were purchas d xternally (ceiling). 2. Responsibility Accounting model ? Assigning responsibility劃分職責(zé) ? Establishing performance measures or benchmarks 建立考核基準(zhǔn) ? Evaluating performance 評價業(yè)績 ? Assigning rewards 給予獎勵 The responsibility accounting model is defined by four essential elements: ~3 10 28 ? Functionalbased基于 功能的 ? Activitybased 基于 作業(yè)的 ? Strategicbased 基于策略的 Types of Responsibility Accounting Management accounting offers the following three types of responsibility accounting systems. 10 29 A functionalbased responsibility accounting system assigns responsibility to anizational units(組織單元 ) and expresses(描述 ) performance measures(業(yè)績考核 ) in financial terms(以數(shù)據(jù)的方式 ). 1) FunctionalBased Responsibility Accounting System It was developed when most firms were operating in relatively stable(穩(wěn)定的 ) environments. 10 30 Responsibility is Defined Individual in Charge責(zé)任人 Operating Efficiency Financial Outes Unit Budgets Static Standards Standard Costing Currently Attainable Stds. Financial Efficiency Actual vs. Standard Controllable Costs Financial Measures Performance Measures are Established Performance is Measured Individuals are Rewarded Based on Financial Performance Profit Sharing 分成 Promotions晉升 Bonuses花紅 Salary Increases 加薪 Organizational Unit Elements of FunctionalBased Responsibility Accounting 10 31 Why would managers not provide good service? There are three reasons: 1. They may have low ability 2. They may prefer not to work as hard as needed 3. They may prefer to spend pany resources on perquisites Incentive Pay for Managers 10 32 Incentive Pay for Managers Perquisites are a type of fringe benefit given to managers over and above a salary. ? A nice office ? Use of a pany car or jet ? Expense accounts ? Paid country club memberships 10 33 An activitybased responsibility accounting system assigns responsibility to processes and uses both financial and nonfinancial measures of performance. (含非財務(wù)指標(biāo)考核 ) 2) ActivityBased Responsibility Acco
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