责任中心和财务管理(1)

12-12001PrenticeHallBusinessPublishingManagementAccounting,3/E,Atkinson,Banker,Kaplan,andYoungResponsibilityCentersandFinancialControlChapter1212-22001PrenticeHallBusinessPublishingManagementAccounting,3/E,Atkinson,Banker,Kaplan,andYoungLearningObjective1Describetheformandnatureofvarianceanalysisandapplyitsbasicinsights.12-32001PrenticeHallBusinessPublishingManagementAccounting,3/E,Atkinson,Banker,Kaplan,andYoungVariancesWhatarevariances?Variancesaredifferencesbetweenactualandestimatedcosts.Varianceanalysisisanecessarysteptounderstandwhyadifferenceoccurred.12-42001PrenticeHallBusinessPublishingManagementAccounting,3/E,Atkinson,Banker,Kaplan,andYoungFirst-LevelVariancesThefirst-levelvarianceforacostitemisthedifferencebetweentheactualandmasterbudgetcosts.Variancesare“favorable”iftheactualcostsarelessthanestimatedcosts.Variancesare“unfavorable”iftheactualcostsexceedsestimatedcosts.12-52001PrenticeHallBusinessPublishingManagementAccounting,3/E,Atkinson,Banker,Kaplan,andYoungFirst-LevelVariancesCanningCellularServices(000)MasterActualBudgetCostsDifferenceDirectMaterial–WelcomePackage25,00029,7004,700DirectLabor–SalesStaff12,50014,8502,350–TechnicalStaff10,00010,890890SupportCost–DataProcessing3,0003,960960–SystemActivation45,00042,900–2,100TotalCustomer-RelatedCosts95,500102,3006,80012-62001PrenticeHallBusinessPublishingManagementAccounting,3/E,Atkinson,Banker,Kaplan,andYoungDecomposingVariancesWhatareflexiblebudgets?Flexiblebudgetsrecastcosttargetsintheplannedormasterbudgettoreflecttheactuallevelofproduction.Thisallowscomparisonsofactualresultstotargetsbasedontheachievedlevelofproduction.12-72001PrenticeHallBusinessPublishingManagementAccounting,3/E,Atkinson,Banker,Kaplan,andYoungDecomposingVariancesWhatareplanningvariances?Theyreflecttheeffectofthevolumechangebetweenthemasterbudgetandactualactivitylevelachieved.Whatareflexiblebudgetvariances?Theyshowthedifferencesbetweentheflexiblebudgetandtheactualresults.12-82001PrenticeHallBusinessPublishingManagementAccounting,3/E,Atkinson,Banker,Kaplan,andYoungDecomposingVariancesMasterBudget–FlexibleBudget=PlanningVarianceFlexibleBudget–ActualResults=FlexibleBudgetVariancePlanningvariancesandflexiblebudgetvariancesarecalledsecondaryvariances.12-92001PrenticeHallBusinessPublishingManagementAccounting,3/E,Atkinson,Banker,Kaplan,andYoungDecomposingVariancesWhatisthedirectmaterialefficiencyorusagevariance?Itisactualquantityusedattargetorstandardpricelesstheflexiblebudgetallowanceattheplannedortargetprice.UsageVariance=(AQ–SQ)×SPWhatisthedirectmaterialpricevariance?PriceVariance=(AP–SP)×AQ12-102001PrenticeHallBusinessPublishingManagementAccounting,3/E,Atkinson,Banker,Kaplan,andYoungDecomposingVariancesWhatistheefficiencyorusagevariancefordirectlaborcosts?EfficiencyVariance=(AH–SH)×SRWhatistheratevariancefordirectlaborcosts?RateVariance=(AR–SR)×AHSupportcostscanalsobeanalyzedindetail.12-112001PrenticeHallBusinessPublishingManagementAccounting,3/E,Atkinson,Banker,Kaplan,andYoungDecomposingVariancesSupportcostscanreflectflexibleorcapacity-relatedcosts.Thequantityofcapacity-relatedcostsmaynotchangefromperiodtoperiod,butthespendingonthemmayfluctuate.Whatareflexiblesupportcosts?Theyreflectoperationsthatareproportionaltothevolumeofactivity.12-122001PrenticeHallBusinessPublishingManagementAccounting,3/E,Atkinson,Banker,Kaplan,andYoungDecomposingVariancesMasterPlanningFlexibleBudgetVarianceBudgetDirectMaterial–WelcomePackage25,0002,50027,500DirectLabor–SalesStaff12,5001,25013,750–TechnicalStaff10,0001,00011,000SupportCost–DataProcessing3,0003003,300–SystemActivation45,0004,50049,500TotalCustomer-RelatedCosts95,5009,550105,050CanningCellularServices(000)12-132001PrenticeHallBusinessPublishingManagementAccounting,3/E,Atkinson,Banker,Kaplan,andYoungDecomposingVariancesFlexibleActualBudgetVarianceResultsDirectMaterial–WelcomePackage2,20029,700DirectLabor–SalesStaff1,10014,850–TechnicalStaff–11010,890SupportCost–DataProcessing6603,960–SystemActivation–6,60042,900TotalCustomer-RelatedCosts–2,750102,300CanningCellularServices(000)12-142001PrenticeHallBusinessPublishingManagementAccounting,3/E,Atkinson,Banker,Kaplan,andYoungDecomposingVariancesThefollowinginformationrelatestoCanningCellularService:Theactualnumberofnewcustomerswere1,100,000.DirectMaterialsSQ:1AQ:1SP:$25AP:$27DirectLaborSalesStaffSH:.50AH:.45SR:$25AR:$3012-152001PrenticeHallBusinessPublishingManagementAccounting,3/E,Atkinson,Banker,Kaplan,andYoungDecomposingVariancesDirectLaborTechnicalStaffSH:.25AH:.22SR:$40AR:$45SupportCostDataProcessingSH:.20AH:.24SR:$15AR:$15SupportCostSystemActivationSH:.15AH:.12SR:$300AR:$32512-162001PrenticeHallBusinessPublishingManagementAccounting,3/E,Atkinson,Banker,Kaplan,andYoungDecomposingVariancesMaterialsefficiencyvariance=0Materialspricevariance:($25SP–$27AP)×1,100,000=$2,200,000UFlexiblebudgetvariance=$2,200,000USalesstaffefficiencyvariance:(550,000SH–495,000AH)×$25=$1,375,000F12-172001PrenticeHallBusinessPublishingManagementAccounting,3/E,Atkin