《Management Accounting 7th管理会计 Don R.Hansen》ch10.pptVIP

Chapter 1 - Responsibility Accounting Model Assigning responsibility Establishing performance measures or benchmarks Evaluating performance Assigning rewards Types of Responsibility Accounting Functional-based Activity-based Strategic-based A functional-based responsibility accounting system assigns responsibility to organizational units and expresses performance measures in financial terms. An activity-based responsibility accounting system assigns responsibility to processes and uses both financial and nonfinancial measures of performance. Activity-based management (ABM) is a systemwide, integrated approach that focuses management’s attention on activities with the objective of improving customer value and the profit achieved by providing this value. Activity-Based Management Model Process value analysis is fundamental to activity-based responsibility accounting, focuses on accountability for activities rather than costs, and emphasizes the maximization of systemwide performance instead of individual performance. A discretionary activity is classified as value-added provided it simultaneously satisfies three conditions: Activity Analysis Measures of Activity Performance Financial measures of activity efficiency include: Value- and Nonvalue-Added Cost Reporting The Role of Kaizen Standards Kaizen costing is concerned with reducing the costs of existing products and processes. Controlling this cost reduction process is accomplished through the repetitive use of two major subcycles: Activity Capacity Management Activity capacity is the number of times an activity can be performed. Life-Cycle Cost Commitment Curve Target Costing A target cost is the difference between the sales price needed to capture a predetermined market share and the desired per-unit profit. Performance Report for Life-Cycle Costs Summary of Objectives and Measures:Financial Perspective Act Kaizen Cost Reduction Process Do Do Kaizen Subcycle Maintenance Subcycle Check Plan Search Check Act S