管理会计(英文版)课后习题答案(高等教育出版社)chapter10.doc

管理会计(英文版)课后习题答案(高等教育出版社)chapter10.doc

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管理会计(英文版)课后习题答案(高等教育出版社)chapter10

管理会计(高等教育出版社) 于增彪(清华大学) 改编 余绪缨(厦门大学) 审校 CHAPTER 10 activity- and strategic-based responsibility accounting questions for writing and discussion 1. A functional-based responsibility accounting system is characterized by four elements: (1) a responsibility center, where responsibility is assigned to an individual in charge (responsibility is usually defined in financial terms); (2) the setting of budgets and stan-dards to serve as benchmarks for perform-ance measurement; (3) measurement of performance by comparing actual outcomes with budgeted outcomes; and (4) individuals being rewarded or penalized according to management policies. 2. In an activity-based responsibility accounting system, the focus of control shifts from responsibility centers to processes and teams. Management is concerned with how work is done, not with where it is done. Process improvement and process innovation are emphasized. Standards tend to be optimal, dynamic, and process oriented. Performance measurement focuses on processes and activities that define the processes. Finally, there tends to be more emphasis on group rewards than on individual rewards. 3. A strategic-based responsibility accounting system converts an organization’s mission and strategy into operational objectives and measures for four perspectives: the financial perspective, the customer perspective, the process perspective, and the infrastructure perspective. It differs from activity-based responsibility accounting because of the formal linkage to strategy and because it adds two perspectives to the responsibility dimension: the customer perspective and the infrastructure perspective. 4. The two dimensions are the cost dimension and the process dimension. The cost dimension is concerned with accurate assignment of costs to cost objects, such as products and customers. Activity-based costing is the focus of this dimension. The second dimension—the process view dimension—provides information about why work is done and how w

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