整體預(yù)算與責(zé)任會(huì)計(jì)

1、chapter 6master budget andresponsibility accounting整體預(yù)算與責(zé)任會(huì)計(jì)整體預(yù)算與責(zé)任會(huì)計(jì)understand what a master budgetis and explain its benefits瞭解何謂整體預(yù)算並解釋其利益瞭解何謂整體預(yù)算並解釋其利益learning objective 1n預(yù)算是預(yù)算是 (a)以數(shù)量表達(dá)管理當(dāng)局在特定期間以數(shù)量表達(dá)管理當(dāng)局在特定期間所預(yù)期進(jìn)行之活動(dòng)計(jì)劃，與所預(yù)期進(jìn)行之活動(dòng)計(jì)劃，與(b)協(xié)助並協(xié)調(diào)協(xié)助並協(xié)調(diào)完成計(jì)畫所需事項(xiàng)。完成計(jì)畫所需事項(xiàng)。n預(yù)算同時(shí)涵蓋計(jì)畫的財(cái)務(wù)與非財(cái)務(wù)面，並預(yù)算同時(shí)涵蓋計(jì)畫的財(cái)務(wù)與

2、非財(cái)務(wù)面，並作為公司下一期間遵行的藍(lán)圖。作為公司下一期間遵行的藍(lán)圖。n財(cái)務(wù)面之預(yù)算為對未來攸關(guān)收益、現(xiàn)金流財(cái)務(wù)面之預(yù)算為對未來攸關(guān)收益、現(xiàn)金流量、財(cái)務(wù)狀況之預(yù)期，以數(shù)量化之資訊表量、財(cái)務(wù)狀況之預(yù)期，以數(shù)量化之資訊表達(dá)。非財(cái)務(wù)面之預(yù)算，如製造或出售之單達(dá)。非財(cái)務(wù)面之預(yù)算，如製造或出售之單位數(shù)、員工人數(shù)及新產(chǎn)品問世的數(shù)目。位數(shù)、員工人數(shù)及新產(chǎn)品問世的數(shù)目。預(yù)算預(yù)算 budgets編製預(yù)算循環(huán)編製預(yù)算循環(huán)（budgeting cycle）：遵循的步驟遵循的步驟step 1:performance planning. 將組織與各個(gè)下屬單位將組織與各個(gè)下屬單位(如部門與分支如部門與分支)視為一體的視為一

3、體的 規(guī)劃績效規(guī)劃績效。step 2providing a frame of reference. 提供參考架構(gòu)提供參考架構(gòu)，將預(yù)算作為一套特定之期望將預(yù)算作為一套特定之期望，以便以便 與實(shí)際結(jié)果比較與實(shí)際結(jié)果比較。step 3investigating variations.調(diào)查差異調(diào)查差異。step 4corrective action. 於調(diào)查後進(jìn)行改正行動(dòng)於調(diào)查後進(jìn)行改正行動(dòng)。step 5planning again.重新規(guī)劃重新規(guī)劃。the master budget 整體預(yù)算整體預(yù)算master budget整體預(yù)算是管理當(dāng)局對未來一段期間整體預(yù)算是管理當(dāng)局對未來一段期間(通常為一

4、年通常為一年)之經(jīng)營及財(cái)務(wù)計(jì)畫，所彙之經(jīng)營及財(cái)務(wù)計(jì)畫，所彙整成套的預(yù)算財(cái)務(wù)報(bào)表。整成套的預(yù)算財(cái)務(wù)報(bào)表。operating decisions營業(yè)決策：強(qiáng)調(diào)有限資源營業(yè)決策：強(qiáng)調(diào)有限資源之使用之使用。financial decisions財(cái)務(wù)決策：著重如何籌措財(cái)務(wù)決策：著重如何籌措購買資源之資金購買資源之資金。describe the advantagesof budgets說明預(yù)算之優(yōu)點(diǎn)說明預(yù)算之優(yōu)點(diǎn)learning objective 2預(yù)算有何優(yōu)點(diǎn)？預(yù)算有何優(yōu)點(diǎn)？ what are the advantages of budgets?1.compels strategic planning

5、. 強(qiáng)迫策略規(guī)劃並執(zhí)行計(jì)畫強(qiáng)迫策略規(guī)劃並執(zhí)行計(jì)畫。2.provides a framework for judging performance. 提供評估績效架構(gòu)提供評估績效架構(gòu)。3.motivates employees and managers. 激勵(lì)員工與管理人員激勵(lì)員工與管理人員。4.promotes coordination and communication 促進(jìn)組織內(nèi)各下屬單位之溝通與促進(jìn)組織內(nèi)各下屬單位之溝通與 協(xié)調(diào)協(xié)調(diào)。預(yù)算有何優(yōu)點(diǎn)？預(yù)算有何優(yōu)點(diǎn)？ what are the advantages of budgets?策略、規(guī)劃與預(yù)算策略、規(guī)劃與預(yù)算strategy、plan

6、ning and budgetsn策略是指組織如何在符合本身能力與市場機(jī)會(huì)的情況策略是指組織如何在符合本身能力與市場機(jī)會(huì)的情況下，完成其目標(biāo)。下，完成其目標(biāo)。n組織策略分析同時(shí)影響長期與短期規(guī)劃。組織策略分析同時(shí)影響長期與短期規(guī)劃。n計(jì)畫一旦定位，組織即可利用這些計(jì)畫的預(yù)算來評估計(jì)畫一旦定位，組織即可利用這些計(jì)畫的預(yù)算來評估績效?？冃А預(yù)算可以克服使用過去績效作為判斷實(shí)際結(jié)果基礎(chǔ)之預(yù)算可以克服使用過去績效作為判斷實(shí)際結(jié)果基礎(chǔ)之兩項(xiàng)重要限制：兩項(xiàng)重要限制： （1）過去之表現(xiàn)摻入過去失誤與未達(dá)到標(biāo)準(zhǔn)的因素）過去之表現(xiàn)摻入過去失誤與未達(dá)到標(biāo)準(zhǔn)的因素。 （2）所預(yù)期的未來與過去大不相同。）所預(yù)期的未

7、來與過去大不相同。策略、規(guī)劃與預(yù)算策略、規(guī)劃與預(yù)算strategy 、planning and budgetsstrategyanalysis策略分析策略分析long-runplanning長期規(guī)劃長期規(guī)劃short-runplanning短期規(guī)劃短期規(guī)劃long-runbudgets長期預(yù)算長期預(yù)算short-runbudgets短期預(yù)算短期預(yù)算預(yù)算管理預(yù)算管理n預(yù)算編製須耗許多時(shí)間管理。預(yù)算編製須耗許多時(shí)間管理。n高階主管希望低階層管理人員參與預(yù)算高階主管希望低階層管理人員參與預(yù)算編製，可創(chuàng)造低階層管理人員間，對預(yù)編製，可創(chuàng)造低階層管理人員間，對預(yù)算較大的投入愈責(zé)任感。算較大的投入愈責(zé)任感

8、。n預(yù)算編製制度的優(yōu)點(diǎn)多於所耗的成本。預(yù)算編製制度的優(yōu)點(diǎn)多於所耗的成本。n預(yù)算編製須管理高層的支持。預(yù)算編製須管理高層的支持。n預(yù)算不應(yīng)僵硬地管理。預(yù)算不應(yīng)僵硬地管理。預(yù)算期間預(yù)算期間time coverage of budgetsbudgets typically have a set time period (month, quarter, year).預(yù)算通常具有一段期間預(yù)算通常具有一段期間(月月,季季,年年) 。this time period can itself be broken into subperiods. 預(yù)算期間可以再細(xì)分預(yù)算期間可以再細(xì)分(如一年分十二個(gè)期間如一年分十

9、二個(gè)期間) 。the most frequently used budget period is one year.預(yù)算編列最常使用之期間為一年預(yù)算編列最常使用之期間為一年。businesses are increasingly using rolling budgets.使用滾動(dòng)預(yù)算使用滾動(dòng)預(yù)算(continuous budget持續(xù)預(yù)算持續(xù)預(yù)算)之企業(yè)之企業(yè)日益增加日益增加。滾動(dòng)預(yù)算滾動(dòng)預(yù)算continuous budgetn滾動(dòng)預(yù)算是以未來特定期間為一期，於滾動(dòng)預(yù)算是以未來特定期間為一期，於一個(gè)月、一季或一年終了時(shí)，隨即加上一個(gè)月、一季或一年終了時(shí)，隨即加上新的一個(gè)新的一個(gè) 新的月份、新

10、的一季或新的一年，並將新的月份、新的一季或新的一年，並將已結(jié)已結(jié) 束的月份、季或年度預(yù)算抽出，以下則束的月份、季或年度預(yù)算抽出，以下則以此以此 類推。類推。n滾動(dòng)預(yù)算永遠(yuǎn)為未來固定的一月、一季滾動(dòng)預(yù)算永遠(yuǎn)為未來固定的一月、一季或一年?；蛞荒辍earning objective 3prepare the operating budgetand its supporting schedules編製營業(yè)預(yù)算與其補(bǔ)充報(bào)表編製營業(yè)預(yù)算與其補(bǔ)充報(bào)表營業(yè)預(yù)算與財(cái)務(wù)預(yù)算營業(yè)預(yù)算與財(cái)務(wù)預(yù)算n營業(yè)預(yù)算營業(yè)預(yù)算 預(yù)算損益表與其附表合稱營業(yè)預(yù)算，這些預(yù)算損益表與其附表合稱營業(yè)預(yù)算，這些附表為價(jià)值鏈中附表為價(jià)值鏈中，

11、從研究與發(fā)展到顧客從研究與發(fā)展到顧客服務(wù)等各企業(yè)功能的預(yù)算。服務(wù)等各企業(yè)功能的預(yù)算。n財(cái)務(wù)預(yù)算財(cái)務(wù)預(yù)算 係整體預(yù)算中由資本支出預(yù)算、現(xiàn)金預(yù)算、係整體預(yù)算中由資本支出預(yù)算、現(xiàn)金預(yù)算、預(yù)算資產(chǎn)負(fù)債表與預(yù)算現(xiàn)金流量表組成。預(yù)算資產(chǎn)負(fù)債表與預(yù)算現(xiàn)金流量表組成。財(cái)務(wù)預(yù)算著重營業(yè)與資本支出計(jì)畫如何財(cái)務(wù)預(yù)算著重營業(yè)與資本支出計(jì)畫如何對現(xiàn)金產(chǎn)生影響。對現(xiàn)金產(chǎn)生影響。編製營業(yè)預(yù)算之步驟編製營業(yè)預(yù)算之步驟n編製收入預(yù)算編製收入預(yù)算n編製生產(chǎn)預(yù)算（以單位數(shù)表示）編製生產(chǎn)預(yù)算（以單位數(shù)表示）n編製直接材料耗用預(yù)算與直接材料進(jìn)貨編製直接材料耗用預(yù)算與直接材料進(jìn)貨預(yù)算預(yù)算n編製直接人工預(yù)算編製直接人工預(yù)算n編制製造費(fèi)用預(yù)

12、算編制製造費(fèi)用預(yù)算編製營業(yè)預(yù)算之步驟編製營業(yè)預(yù)算之步驟n編製期末存貨預(yù)算編製期末存貨預(yù)算n編製銷或成本預(yù)算編製銷或成本預(yù)算n編製非生產(chǎn)成本預(yù)算編製非生產(chǎn)成本預(yù)算n編製預(yù)算損益表編製預(yù)算損益表營業(yè)預(yù)算釋例營業(yè)預(yù)算釋例operating budget examplehawaii diving expects 1,100 units to be sold during the month of august 2004. selling price is expected to be $240 per unit.how much are budgeted revenues for the month?

13、1,100 $240 = $264,000two pounds of direct materials are budgeted perunit at a cost of $2.00 per pound, $4.00 per unit.three direct labor-hours are budgeted per unitat $7.00 per hour, $21.00 per unit.variable overhead is budgeted at $8.00per direct labor-hour, $24.00 per unit.fixed overhead is budget

14、ed at $5,400 per month.營業(yè)預(yù)算釋例營業(yè)預(yù)算釋例operating budget examplevariable non-manufacturing costs areexpected to be $0.14 per revenue dollar.fixed non-manufacturing costs are$7,800 per month.營業(yè)預(yù)算釋例營業(yè)預(yù)算釋例operating budget example生產(chǎn)預(yù)算釋例生產(chǎn)預(yù)算釋例production budget examplebudgeted sales (units) target ending finis

15、hed goods inventory (units)beginning finished goods inventory (units)budgeted production (units)+=assume that target ending finished goodsinventory is 80 units.beginning finished goods inventory is 100 units.how many units need to be produced?生產(chǎn)預(yù)算釋例生產(chǎn)預(yù)算釋例production budget examplehawaii diving produc

16、tion budgetfor the month of august 2004units required for sales1,100add ending inv. of finished units 80total finished units required1,180less beg. inv. of finished units 100units to be produced1,080生產(chǎn)預(yù)算釋例生產(chǎn)預(yù)算釋例production budget example直接材料耗用預(yù)算直接材料耗用預(yù)算 direct materials usage budgeteach finished unit

17、 requires 2 pounds of directmaterials at a cost of $2.00 per pound.desired (希望)ending inventory equals 15% of thematerials required to produce next months sales.september sales are forecasted to be 1,600 units.what is the ending inventory in august?2(1,60015%)=480 poundsseptember sales: 1,600 2 poun

18、ds per unit= 3,200 pounds3,200 15% = 480 pounds(the desired ending inventory)what is the beginning inventory in august?(亦即為七月之期末存貨亦即為七月之期末存貨用八月之銷貨用八月之銷貨15%)1,100 units 15% = 165 units165 2 = 330 pounds直接材料耗用預(yù)算直接材料耗用預(yù)算 direct materials usage budgethow many pounds are needed to produce1,080 units in a

19、ugust?1,080 2 = 2,160 pounds直接材料耗用預(yù)算直接材料耗用預(yù)算 direct materials usage budget材料進(jìn)貨預(yù)算材料進(jìn)貨預(yù)算material purchases budgethawaii diving direct material purchases budget for the month of august 2004：units needed for production 2,160target ending inventory 480total material to provide for 2,640less beginning inv

20、entory 330units to be purchased 2,310unit purchase price$ 2.00total purchase cost$4,620直接人工預(yù)算直接人工預(yù)算direct manufacturing labor budgethawaii diving direct labor budgetfor the month of august 2004units produced: 1,080direct labor-hours/unit 3total direct labor-hours: 3,240total budget : $7.003,240$22,6

21、80each unit requires 3 direct labor-hoursat $7.00 per hour.製造費(fèi)用預(yù)算製造費(fèi)用預(yù)算manufacturing overhead budgetvariable overhead is budgeted at $8.00per direct labor-hour.fixed overhead is budgeted at $5,400 per month.hawaii diving manufacturing overheadbudget for the month of august 2004：variable overhead:(3,

22、240 $8.00)$25,920fixed overhead 5,400total$31,320製造費(fèi)用預(yù)算製造費(fèi)用預(yù)算manufacturing overhead budget期末存貨預(yù)算期末存貨預(yù)算ending inventory budgetcost per finished unit:materials$ 4labor 21variable manufacturing overhead 24 fixed manufacturing overhead 5*total$54*$5,400 1,080 = $5what is the cost of the target ending in

23、ventory for materials?480 $2 = $960what is the cost of the target finished goods inventory?80 $54 = $4,320期末存貨預(yù)算期末存貨預(yù)算ending inventory budget製造成本預(yù)算製造成本預(yù)算cost of goods manufactured budgetdirect materials used: 2,160 $2.00$ 4,320direct labor 22,680total overhead 31,320cost of goods manufactured$58,320

24、ending finished goods inventory is $4,320.assume that the beginning finishedgoods inventory is $5,400.銷貨成本預(yù)算銷貨成本預(yù)算 cost of goods sold budgetno beginning and ending work in process.what is the cost of goods sold?beginning finished goods inventory$ 5,400+ cost of goods manufactured$58,320= goods avail

25、able for sale$63,720 ending finished goods inventory$ 4,320= cost of goods sold$59,400銷貨成本預(yù)算銷貨成本預(yù)算 cost of goods sold budget非製造成本預(yù)算非製造成本預(yù)算nonmanufacturing costs budgethawaii diving other expenses budgetfor the month of august 2004：variable expenses:($0.14 $264,000)$36,960fixed expenses 7,800total$44

26、,760銷貨毛利預(yù)算銷貨毛利預(yù)算gross margin budgetcost of goods sold are budgeted at $59,400.what is the budgeted gross margin?hawaii diving has budgeted sales of$264,000 for the month of august.預(yù)算損益表預(yù)算損益表budgeted statement of incomehawaii diving budgeted income statementfor the month ending august 31, 2004：sales$

27、264,000100%less cost of sales 59,400 22%gross margin$204,600 78%other expenses 44,760 17%operating income$159,840 61%learning objective 4use computer-based financialplanning models insensitivity analysis在敏感性分析中，使用以電腦為在敏感性分析中，使用以電腦為基礎(chǔ)之財(cái)務(wù)規(guī)劃模式基礎(chǔ)之財(cái)務(wù)規(guī)劃模式財(cái)務(wù)規(guī)劃模式財(cái)務(wù)規(guī)劃模式financial planning modelsfinancial plan

28、ning models are mathematical representations of the interrelationships among operating activities, financial activities, and other factors that affect the master budget.財(cái)務(wù)規(guī)劃模式是企業(yè)營業(yè)活動(dòng)，財(cái)務(wù)活動(dòng)，財(cái)務(wù)規(guī)劃模式是企業(yè)營業(yè)活動(dòng)，財(cái)務(wù)活動(dòng)，及其他因素間之關(guān)係的數(shù)學(xué)式，其可影響整及其他因素間之關(guān)係的數(shù)學(xué)式，其可影響整體預(yù)算。體預(yù)算。套裝軟體套裝軟體softwaresoftware packages are now readi

29、ly available to reduce the computational burden and time required to prepare budgets.套裝軟體現(xiàn)已可降低編製預(yù)算時(shí)，計(jì)算上之套裝軟體現(xiàn)已可降低編製預(yù)算時(shí)，計(jì)算上之負(fù)荷及編製的時(shí)間。負(fù)荷及編製的時(shí)間。these packages assist managers to do sensitivity analysis.套裝軟體可以協(xié)助管理人員作敏感性分析。套裝軟體可以協(xié)助管理人員作敏感性分析。敏感性分析敏感性分析sensitivity analysis consider hawaii diving.what if s

30、ome parameters in the budget model were to change?基本假設(shè)改變時(shí)，結(jié)果將會(huì)如何變化？基本假設(shè)改變時(shí)，結(jié)果將會(huì)如何變化？for example, what if the selling price is expected to be $230 instead of $240?what are expected revenues?1,100 $230 = $253,000 instead of $264,000what if the materials cost is expected to increase to $2.50 per pound

31、instead of $2.00.what is the cost of goods sold?1,100 $55 = $60,500 instead of $59,400why the increase?because materials cost per unit become $5.00 instead of $4.00.敏感性分析敏感性分析sensitivity analysisn現(xiàn)金預(yù)算是預(yù)計(jì)現(xiàn)金收入與支出的報(bào)現(xiàn)金預(yù)算是預(yù)計(jì)現(xiàn)金收入與支出的報(bào)表，其預(yù)測某一營業(yè)水準(zhǔn)下，對現(xiàn)金表，其預(yù)測某一營業(yè)水準(zhǔn)下，對現(xiàn)金狀況的影響。狀況的影響。n編製現(xiàn)金預(yù)算可以協(xié)助避免不必要的編製現(xiàn)金預(yù)算可以協(xié)助避

32、免不必要的閒置資金閒置資金，與未能預(yù)期的現(xiàn)金短絀與未能預(yù)期的現(xiàn)金短絀，並可確?，F(xiàn)金餘額並可確保現(xiàn)金餘額，維持所需。維持所需?，F(xiàn)金預(yù)算現(xiàn)金預(yù)算cash budget 1.可供使用（借款前）現(xiàn)金餘額可供使用（借款前）現(xiàn)金餘額期初現(xiàn)金餘額期初現(xiàn)金餘額+本本期現(xiàn)金收入金額。期現(xiàn)金收入金額。n現(xiàn)金收現(xiàn)包括現(xiàn)金收現(xiàn)包括（1）應(yīng)收帳款之收現(xiàn)。）應(yīng)收帳款之收現(xiàn)。（2）現(xiàn)銷。）現(xiàn)銷。（3）其他租金權(quán)利金等現(xiàn)金收入來源。）其他租金權(quán)利金等現(xiàn)金收入來源。n為求現(xiàn)金預(yù)測精確，則需要對應(yīng)收帳款之預(yù)期可為求現(xiàn)金預(yù)測精確，則需要對應(yīng)收帳款之預(yù)期可收現(xiàn)加以分析。重要之分析因素包括過去壞帳之收現(xiàn)加以分析。重要之分析因素包括過去

33、壞帳之發(fā)生率，與自銷售至收現(xiàn)之平均期間。發(fā)生率，與自銷售至收現(xiàn)之平均期間?，F(xiàn)金預(yù)算現(xiàn)金預(yù)算cash budget現(xiàn)金預(yù)算現(xiàn)金預(yù)算cash budget2.現(xiàn)金支出項(xiàng)目現(xiàn)金支出項(xiàng)目n直接材料進(jìn)貨直接材料進(jìn)貨n直接人工、其他工資與薪資支出直接人工、其他工資與薪資支出n其他成本或費(fèi)用（折舊不需支付現(xiàn)金除外）其他成本或費(fèi)用（折舊不需支付現(xiàn)金除外）n其他支出（如折舊性資產(chǎn)或長期投資）其他支出（如折舊性資產(chǎn)或長期投資）n支付所得稅款支付所得稅款3.短期融資短期融資n是否需要短期融資是否需要短期融資，則將可供使用現(xiàn)金餘額則將可供使用現(xiàn)金餘額+欲留現(xiàn)金最低餘額來決定欲留現(xiàn)金最低餘額來決定?，F(xiàn)金預(yù)算現(xiàn)金預(yù)算ca

34、sh budget4.期末現(xiàn)金餘額期末現(xiàn)金餘額n現(xiàn)金預(yù)算在期末現(xiàn)金餘額中會(huì)顯示一筆短期的現(xiàn)金預(yù)算在期末現(xiàn)金餘額中會(huì)顯示一筆短期的自我清償（自我清償（self-liquidating）之現(xiàn)金借款。）之現(xiàn)金借款。n由於季節(jié)性的生產(chǎn)或銷售高峰常需用大量現(xiàn)金支由於季節(jié)性的生產(chǎn)或銷售高峰常需用大量現(xiàn)金支付進(jìn)貨付進(jìn)貨、新工新工，與其他營業(yè)支出與其他營業(yè)支出，才能生產(chǎn)與銷才能生產(chǎn)與銷售產(chǎn)品售產(chǎn)品，而銷貨時(shí)通常無法立即由客戶處收現(xiàn)因而銷貨時(shí)通常無法立即由客戶處收現(xiàn)因此需借入自我清償款項(xiàng)。此需借入自我清償款項(xiàng)。n自我清償循環(huán)（自我清償循環(huán)（self-liquidating cycle）係由現(xiàn)金）係由現(xiàn)金購買存貨

35、購買存貨，出售後產(chǎn)生應(yīng)收帳款出售後產(chǎn)生應(yīng)收帳款，最後再收現(xiàn)成最後再收現(xiàn)成為現(xiàn)金的循環(huán)。為現(xiàn)金的循環(huán)。現(xiàn)金預(yù)算現(xiàn)金預(yù)算cash budgethawaii diving has the following collection pattern:in the month of sale:50%in the month following sale:27%in the second month following sale:20%uncollectible: 3%budgeted charge sales are as follows:june$200,000july$250,000august$26

36、4,000september$260,000what are the expected cash collections in august?現(xiàn)金預(yù)算現(xiàn)金預(yù)算cash budgetbudgeted cash receipts for the month ending august 31, 2004：august sales:$264,000 50%$132,000july sales:$250,000 27% 67,500june sales:$200,000 20% 40,000total$239,500現(xiàn)金預(yù)算現(xiàn)金預(yù)算cash budgetbudgeted cash disbursemen

37、ts for the month ending august 31, 2004：august purchases$ 4,620direct labor 22,680total overhead 31,320 other expenses 9,760*total$68,380*other expenses exclude depreciation現(xiàn)金預(yù)算現(xiàn)金預(yù)算cash budgetcash budget for the month ending august 31, 2004：budgeted receipts$239,500budgeted disbursements 68,380net i

38、ncrease in cash$171,120現(xiàn)金預(yù)算現(xiàn)金預(yù)算cash budgetlearning objective 5explain kaizen budgetingand how it is used forcost management解釋解釋kaizen預(yù)算制度及其預(yù)算制度及其如何為成本管理所使用如何為成本管理所使用何謂何謂kaizen？ what is kaizen? the japanese use the term “kaizen” for continuous improvement.日本人使用日本人使用“kaizen”一詞作為持續(xù)不斷改進(jìn)一詞作為持續(xù)不斷改進(jìn)之意。之意。k

39、aizen budgeting is an approach that explicitly incorporates continuous improvement during the budget period into the budget numbers.kaizen預(yù)算制度係在預(yù)算期間內(nèi)，持續(xù)不斷預(yù)算制度係在預(yù)算期間內(nèi)，持續(xù)不斷改進(jìn)預(yù)算數(shù)字。改進(jìn)預(yù)算數(shù)字。kaizen預(yù)算制度預(yù)算制度it was previously estimated that it should take 3 labor-hours for hawaii diving to manufacture its pro

40、duct.hawaii diving可假設(shè)估計(jì)製造每一產(chǎn)品需可假設(shè)估計(jì)製造每一產(chǎn)品需花花3個(gè)人小時(shí)個(gè)人小時(shí)。a kaizen budgeting approach would incorporate future improvements.kaizen預(yù)算制度可進(jìn)行未來持續(xù)不斷改進(jìn)預(yù)算制度可進(jìn)行未來持續(xù)不斷改進(jìn)。budgeted hours/itemjanuary march 2004 3.00april june 20042.95july september 20042.90october december 20042.85kaizen預(yù)算制度預(yù)算制度learning objective 6

41、prepare an activity-basedbudget編製作業(yè)基礎(chǔ)預(yù)算編製作業(yè)基礎(chǔ)預(yù)算作業(yè)基礎(chǔ)預(yù)算制度作業(yè)基礎(chǔ)預(yù)算制度activity-based budgetingactivity-based costing reports and analyzes past and current costs.作業(yè)基礎(chǔ)成本制報(bào)導(dǎo)及分析過去與目前之成作業(yè)基礎(chǔ)成本制報(bào)導(dǎo)及分析過去與目前之成本。本。activity-based budgeting (abb) focuses on the budgeted cost of activities necessary to produce and sell

42、products and services.作業(yè)基礎(chǔ)預(yù)算制度強(qiáng)調(diào)生產(chǎn)及銷售產(chǎn)品及服作業(yè)基礎(chǔ)預(yù)算制度強(qiáng)調(diào)生產(chǎn)及銷售產(chǎn)品及服務(wù)時(shí)，必要活動(dòng)的預(yù)計(jì)成本。務(wù)時(shí)，必要活動(dòng)的預(yù)計(jì)成本。 product a product bunits produced:880200labor-hours per unit: 3 3budgeted setup-hours: 5 5total budgeted machine setup related cost is$25,920 per month.作業(yè)基礎(chǔ)預(yù)算制度作業(yè)基礎(chǔ)預(yù)算制度activity-based budgetingtotal budgeted labor-

43、hours are:product a: 880 32,640product b: 200 3 600total3,240what is the allocation rate per labor-hour?$25,920 3,240 = $8.00作業(yè)基礎(chǔ)預(yù)算制度作業(yè)基礎(chǔ)預(yù)算制度activity-based budgetingproduct a: $8.00 2,640=$21,120total cost allocated to each product line:product b: $8.00 600=$ 4,800作業(yè)基礎(chǔ)預(yù)算制度作業(yè)基礎(chǔ)預(yù)算制度activity-based budg

44、eting$25,920 budgeted machine setup cost 10 budgeted machine setup-hours= $2,592 allocation rate per machine setup-hour.under abb, the number of setups is the cost driver.how much machine setup related costs areallocated to each product line?作業(yè)基礎(chǔ)預(yù)算制度作業(yè)基礎(chǔ)預(yù)算制度activity-based budgeting product a product

45、 b$2,592 5$12,960$2,592 5$12,960setup-related cost per unit:product a: $12,960 880$14.73product b: $12,960 200$64.80作業(yè)基礎(chǔ)預(yù)算制度作業(yè)基礎(chǔ)預(yù)算制度activity-based budgetinglearning objective 7describe responsibility centersand responsibility accounting敘述責(zé)任中心及責(zé)任會(huì)計(jì)敘述責(zé)任中心及責(zé)任會(huì)計(jì)何謂責(zé)任中心？何謂責(zé)任中心？what is a responsibility center?it is any part, segment, or subunit of a business that needs control.責(zé)任中心是組織的一個(gè)部份部門或需要責(zé)任中心是組織的一個(gè)部份部門或需要控制之分支單位?？刂浦种挝弧Ｘ?zé)任中心的管理人員對特定活動(dòng)負(fù)責(zé)。責(zé)任中心的管理人員對特定活動(dòng)負(fù)責(zé)。管理者的層級愈高，所管理之