managementaccountingandcontrolsystemsfor(ppt54)英-經(jīng)營管理-在線瀏覽
2024-10-19 15:08本頁面
【正文】 TotalLifeCycleCosting ?What are the three stages of the research, development, and engineering cycle? 1 Market research 2 Product design 3 Product development ?80% to 85% of a product’s total life costs are mitted by decisions made in the RDamp。E cycle that focuses on reducing costs for products that require discrete manufacturing processes and reasonably short product life cycle. 9 23 ? 2020 Prentice Hall Business Publishing Management Accounting, 3/E, Atkinson, Banker, Kaplan, and Young Target Costing RDamp。E Cycle Post Service Cycle Kaizen Costing 9 36 ? 2020 Prentice Hall Business Publishing Management Accounting, 3/E, Atkinson, Banker, Kaplan, and Young Comparing Traditional Cost Reduction to Kaizen Costing Standard Costing 1. Costcontrol system concept 2. Assumes stability in current manufacturing process 3. Goal is to meet cost performance standards Kaizen Costing 1. Costreduction system concept 2. Assumes continuous improvements in manufacturing 3. Goal is to achieve cost reduction standards 9 37 ? 2020 Prentice Hall Business Publishing Management Accounting, 3/E, Atkinson, Banker, Kaplan, and Young Comparing Traditional Cost Reduction to Kaizen Costing Standard Costing Techniques 1. Standards are set annually or semi annually 2. Variance analysis involves paring actual to standard costs 3. Investigation occurs when standards are not met Kaizen Costing Techniques 1. Cost reduction targets are set and applied monthly 2. Variance analysis involves target Kaizen costs versus actual cost reduction amounts 3. Investigation occurs when target reductions are not attained 9 38 ? 2020 Prentice Hall Business Publishing Management Accounting, 3/E, Atkinson, Banker, Kaplan, and Young Comparing Traditional Cost Reduction to Kaizen Costing Who has the best knowledge to reduce costs? Standard Costing Managers and engineers develop standards Kaizen Costing Workers are closest to the process and thus know best 9 39 ? 2020 Prentice Hall Business Publishing Management Accounting, 3/E, Atkinson, Banker, Kaplan, and Young Concerns About Kaizen Costing ?What is a concern about Kaizen Costing? ?The system places enormous pressure on employees to reduce every conceivable cost. ?What is a costsustaining period? ?It is a period that allows employees to learn new procedures before Kaizen targets are imposed. 9 40 ? 2020 Prentice Hall Business Publishing Management Accounting, 3/E, Atkinson, Banker, Kaplan, and Young Learning Objective 6 Discuss environmental costing issues. 9 41 ? 2020 Prentice Hall Business Publishing Management Accounting, 3/E, Atkinson, Banker, Kaplan, and Young Environmental Costing ?Perhaps the best way to control and reduce environmental costs is to use activitybased costing. ?Environmental costs fall into two categories: 1 Explicit 2 Implicit 9 42 ? 2020 Prentice Hall Business Publishing Management Accounting, 3/E, Atkinson, Banker, Kaplan, and Young Environmental Costing ?What are some examples of explicit costs? – direct costs to modify technology and processes – costs of cleanup and disposal – costs of permits to operate a facility – fines levied by government agencies – litigation fees 9 43 ? 2020 Prentice Hall Business Publishing Management Accounting, 3/E, Atkinson, Banker, Kaplan, and Young Environmental Costing ?What are some examples of implicit costs?
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