managementaccountingandcontrolsystemsfor(ppt54)英-經(jīng)營管理-文庫吧資料
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【正文】 ing, 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, and Young Target Costing ?What is target costing? ?It is a cost planning method used during the RDamp。9 1 ? 2020 Prentice Hall Business Publishing Management Accounting, 3/E, Atkinson, Banker, Kaplan, and Young Management Accounting and Control Systems for Strategic Purposes: Assessing Performance Over the Entire Value Chain Chapter 9 9 2 ? 2020 Prentice Hall Business Publishing Management Accounting, 3/E, Atkinson, Banker, Kaplan, and Young Learning Objective 1 Discuss the concept of control. 9 3 ? 2020 Prentice Hall Business Publishing Management Accounting, 3/E, Atkinson, Banker, Kaplan, and Young Management Accounting and Control Systems ?What is a management accounting and control system? ?It is a system that generates and uses information to help decision makers assess whether an anization is achieving its objectives. ?A system is in control if it is on the path to achieving its strategic objectives. 9 4 ? 2020 Prentice Hall Business Publishing Management Accounting, 3/E, Atkinson, Banker, Kaplan, and Young Management Accounting and Control Systems The Cycle of Control Plan Monitor Evaluate Execute Correct 9 5 ? 2020 Prentice Hall Business Publishing Management Accounting, 3/E, Atkinson, Banker, Kaplan, and Young Management Accounting and Control Systems ?Planning consists of devel
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