managementaccountingchapter8預(yù)算-資料下載頁(yè)
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【正文】 40 Variable overhead: Supplies 535 540 5 F Power 170 180 10 F Total variable costs $6,975 $6,960 $15 F Performance Report Quarterly Production Costs Continued 8 40 Units produced 1,200 1, 200 Actual Budget Variance Fixed overhead: Supervision 1,055 1,105 50 F Depreciation 540 540 Total fixed costs $1,595 $1,645 $50 F Total production costs $8,570 $8,605 $35 U Performance Report Quarterly Production Costs 8 41 Goal congruence 目標(biāo)的適宜性 Dysfunctional behavior 紊亂的行為 Frequent頻繁 feedback on performance Moary and nonmoary incentives激勵(lì) Participative budgeting Realistic standards Controllability of costs Multiple多重 measures of performance業(yè)績(jī)衡量指標(biāo) Behavior Dimensions行為面 of Budgeting 8 42 Participative budgeting has three potential problems 參與性預(yù)算的 3個(gè)潛在問(wèn)題 : 1. Setting standards that are either too high or too low. 2. Building slack松弛、懶散 into the budget. 3. Pseudoparticipation 偽參與 . 8 43 四、 ActivityBased Budgeting Activity flexible budgeting 基于作業(yè)的預(yù)算 is the prediction of what activity costs will be as activity output changes. 8 44 重溫 :Flexible Budget: Direct Labor Hours Cost Formula Direct Labor Hours Direct materials $10 $100,000 $200,000 Direct labor 8 80,000 160,000 Maintenance $ 20,000 3 50,000 80,000 Machining 15,000 1 25,000 35,000 Inspections 120,000 120,000 120,000 Setups 50,000 50,000 50,000 Purchasing 220,000 220,000 220,000 Total $425,000 $22 $645,000 $865,000 Fixed Variable 10,000 20,000 8 45 Driver: Direct Labor Hours Formula Level of Activity Direct materials $10 $100,000 $200,000 Direct labor 8 80,000 160,000 Subtotal $0 $18 $180,000 $360,000 Driver: Machine Hours Maintenance $20,000 $ $64,000 $108,000 Machining 15,000 31,000 47,000 Subtotal $35,000 $ $95,000 $155,000 然而 , Activity Flexible Budget: Continued Fixed Variable 10,000 20,000 Fixed Variable 8,000 16,000 8 46 Driver: Number of Setups Fixed Variable 25 30 Inspections $80,000 $2,100 $132,500 $143,000 Setups 1,800 45,000 54,000 Subtotal $80,000 $3,900 $177,500 $197,000 Driver: Number of Orders Fixed Variable 15,000 25,000 Purchasing $211,000 $ 1 $226,000 $236,000 Total $678,500 $948,000 Activity Flexible Budget 8 47 Actual Costs Budgeted Costs Budget Variance Direct materials 101,000 100,000 $ 1,000 U Direct labor 80,000 80,000 Maintenance 55,000 64,000 (9,000) F Machining 29,000 31,000 (2,000) F Inspections 125,500 132,500 (7,000) F Setups 46,500 45,000 1,500 U Purchasing 220,000 226,000 (6,000) F Total $657,000 $678,500 ($21,500) F ActivityBased Performance Report業(yè)績(jī)報(bào)告 8 48 Variances for the Inspection Activity 將預(yù)算差異分解成 V. 和 ： Activity Actual Cost Budgeted Cost Variance Inspection: Fixed $ 82,000 $ 80,000 $2,000 U Variable 43,500 52,500 (9,000) F Total $125,500 $132,500 ($7,000) F 8 49 The End Chapter Eight
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