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企業(yè)管理會計專業(yè)培訓老教材-資料下載頁

2025-01-15 09:11本頁面
  

【正文】 “形式上的”用當今或歷史財務數據來預測未來的財務結果 ? Also called a “What If” analysis because it is usually done to estimate what would be the result if an event occurs. 也稱作“如果 … 怎么樣”分析,因為它經常估計如果事件發(fā)生了,結果會是什么樣的 ? For example, what if we raised prices 10%? 例如:我們提價 10%,結果會是什么樣的? Viability Analysis 生存分析 ? Scenario Analysis is done when there is no relevant historical data. 沒有相關歷史數據時,進行方案分析 ? For example, if I start a new business to manufacture shoes and borrow money at 8% to fund the operation, how much profit would I have to make to [pay off the loan in two years? 例如:如果我開始經營制造皮鞋,以 8%的利息借款開張。我需獲得多少利潤方可在 2年內還清貸款? 3. Cost Terms, Concepts, and Classifications 成本科目,概念以及分類 ? Manufacturing Costs 制造成本 ? Nonmanufacturing Costs 非制造成本 ? Cost Behavior 成本習性 ? Other cost classifications 其他成本分析 Manufacturing Costs 制造成本 ? Labor 勞動力 Direct 直接 Indirect間接 ? Materials 材料 Direct 直接 Indirect間接 ? Manufacturing Overhead 制造管理費 Manufacturing Costs 制造成本 ? Direct labor costs are those that can easily be traced to the manufacture of products. 直接勞動成本是在產品制造過程中容易被追溯的成本 ? Sometimes called “touch” labor because it “touches” the actual products made by a pany. 有時稱作“接觸”勞動成本,因為它“接觸”了公司生產中實際的產品 ? An example would be a factory worker. 工廠的工人就是一個例子 Manufacturing Costs 制造成本 ? A supervisor or a worker who repairs equipment throughout the business would be considered indirect labor. 生產中的監(jiān)工或維修工是間接勞動成本 ? Indirect labor costs cannot be traced easily to individual units of production. 間接勞動成本不能在某個生產單位被容易地追溯 Manufacturing Costs 制造成本 ? Direct materials bee part of the finished product and can be easily traced to the product. 直接材料是產品中的一部分,容易被追溯 ? An example would be cloth used to make a dress. 示例:制造西服的布料 Manufacturing Costs 制造成本 ? Indirect materials cannot be individually traced to a single product. 間接材料不能在單一產品中被追溯 ? For example, thread used to sew dresses. One spool may sew several dresses. It may be too costly to trace inches of thread. 示例:由于做西服的線。一軸線可能縫制幾件西服。追溯使用線的長度太費成本 Manufacturing Costs 制造成本 ? Manufacturing overhead consists of all manufacturing costs except direct materials and direct labor. 制造管理成本包括除直接材料和直接勞動力之外的所有成本 ? Examples would be rent paid for the factory, utilities, and depreciation of factory equipment. 舉例:工廠租賃,動力費,工廠設備的折舊 ? Also called factory overhead, factory burden, and indirect manufacturing costs. 也稱作工廠管理成本,工廠負擔,非直接制造成本 Nonmanufacturing Costs 非 制造成本 ? Selling Costs 銷售成本 ? Administrative Costs 管理成本 Nonmanufacturing Costs 非 制造成本 ? Selling or marketing costs include marketing (including missions paid to salesmen), delivery equipment, advertising, warehouse costs. 銷售或營銷成本包括市場營銷(包括支付銷售員的承諾),運貨設備,廣告,倉儲費 Nonmanufacturing Costs 非 制造成本 ? Administrative Costs include costs of running the pany such as the owner’s salary, secretaries, depreciation of administrative equipment (puters, furniture, etc.) 管理成本包括公司運營的成本,如:所有者的工資,秘書,管理設備(計算機,辦公家具等)的折舊 Cost Behavior 成本習性 ? Fixed Costs 固定成本 ? Variable Costs 可變成本 ? Stepvariable Costs 分步成本 ? Mixed Costs 混合成本 Cost Behavior 成本習性 ? Fixed Costs remain constant regardless of how many units are produced. 不論生產多少產品固定成本都會存在 ? Examples are rent, building depreciation, advertising. 例如:租金,建筑物折舊,廣告 Cost Behavior 成本習性 ? Variable Costs vary according to how many units are produced. 可變成本根據生產產品的數量變化 ? Examples include direct materials, direct labor, sales missions. 例如包括直接材料,直接勞動力,銷售承諾 Cost Behavior 成本習性 ? Stepvariable costs stay the same over a relevant range of production then increase/decrease at the next level of production. 分步 可變成本在相關生產范圍中保持一致,在下一階段有所增減 ? Salaries for supervisors might be a good example one supervisor can handle one to ten employees but a second supervisor is hired when the pany adds another five employees. 監(jiān)工的工資是個十分好的例子 一個監(jiān)工負責 1 10 位雇員,當公司擴大規(guī)模時,再雇傭第 2位監(jiān)工管理另外 5位雇員 Cost Behavior 成本習性 ? “ Relevant Range” is the range of activity where assumptions about a cost’s behavior are valid. “相關范圍”指的是假設成本習性可變的活動范圍 ? For example, when we produce 10,000 to 50,000 dresses, certain assumptions about our costs are valid. 例如:當我們生產西裝由 10,000件到50,000件,假設成本可變 Cost Behavior 成本習性 ? Mixed Costs cannot be easily classified into fixed, variable, or stepvariable in behavior. 混合成本在習慣上不能簡單地分類到固定,可變或分步成本上 Other cost classifications 其他成本分類 ? Prime v. Period Costs 主要成本與期間成本 ? Controllable v. Noncontrollable Costs 可控成本與不可控成本 ? Differential Cost 差別成本 ? Opportunity Cost 機會成本 ? Sunk Cost 沉降成本 Other cost classifications 其他成本分類 ? Prime costs = Direct Materials plus direct labor costs. 主要成本 = 直接材料成本 + 直接勞動成本 ? Conversion costs = Direct Labor plus Manufacturing Overhead. 轉化成本 = 直接勞動成本 + 制造管理成本 Other cost classifications 其他成本分類 ? Controllable costs are those under the direct management of a pany such as labor, materials. 可控成本是那些公司直接管理的成本,如勞動力,材料 ? Noncontrollable are not subject to daytoday control such as depreciation and insurance. 不可控成本為不是日常控制的成本,如折舊和保險 Other cost classifications 其他成本分類 ? Differential Cost is the difference in cost between two alternatives. 差異成本是兩種成本的差別 ? For example, good quality leather costs $$$ 例如:高級質量的皮革成本 $碼。超級質量的皮革成本 $。差異成本為 $ Other cost classifications 其他成本分類 ? Opportunity Cost is the potential benefit given up by choosing one alternative over another. 機會成本是選擇一個,放棄另外一個方案所放棄的潛在利益 ? Opportunity costs are ignored in financial records. 機會成本在財務記錄中忽略不記 Other cost classifications 其他成本分類 ? Sunk Cost has already been incurred and cannot be rec
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