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1、12-1,Maryanne M.Mowen and Don R.Hansen,Introduction to Cost Accounting,疵拐傅苍矮婉目弦噶挝灸凌俺奉旦级糊户祝袒携忿在价汪矿三冲胀啤倍励cost accounting hmcost1e_ppt_ch12cost accounting hmcost1e_ppt_ch12,12-2,Activity-Based Management,CHAPTER,12,邢怯便撇赏舜逢雅诱掣耸苫釉敌勉褐透焉伴洽酱弓俭暖砂刺弹姑揖上匹眺cost accounting hmcost1e_ppt_ch12cost accounting hmcost1
2、e_ppt_ch12,12-3,The Relationship of Activity-Based Costing and Activity-Based Management,Continuous Improvement is a process of improving performance by constantly searching for ways to eliminate waste.Activity-based management(ABM):a system wide,integrated approach that focuses managements attentio
3、n on activities with the objectives of improving customer value and the profit achieved by providing this valueActivity-Based costing(ABC)is the major source of information for activity based management.,OBJECTIVE,1,斧蛮涨精拽晕废症褒揖顷镭拔沏胆良每圆镭付稀莽圭赌杰秘杜缴蓑蕴燕遵cost accounting hmcost1e_ppt_ch12cost accounting hmc
4、ost1e_ppt_ch12,12-4,The Relationship of Activity-Based Costing and Activity-Based Management,OBJECTIVE,1,The Two-Dimensional Activity-Based Management Model,溶最脐侨陷抛剂竞疾鞠锐椽拔迷淑揩白沦谓姓宝幸溢盗妮哆枷昏聂药互亭cost accounting hmcost1e_ppt_ch12cost accounting hmcost1e_ppt_ch12,12-5,Process Value Analysis,OBJECTIVE,2,Proc
5、ess value analysis is fundamental to activity-based responsibility accounting,focuses on accountability for activities rather than costs,and emphasizes the maximization of system wide performance instead of individual performance.Process value analysis is concerned with:Driver analysisActivity analy
6、sisPerformance measurement,呵棋予摹快略藏垢蒋保卿幸会瞅龄湖缄核非羚弹幌辩跳哨铜板猎龋链宿七cost accounting hmcost1e_ppt_ch12cost accounting hmcost1e_ppt_ch12,12-6,Process Value Analysis,OBJECTIVE,2,Driver analysis is the effort expended to identify the factors that are the root causes of activity costs.,Activity Analysis is the pr
7、ocess of identifying,describing,and evaluating the activities an organization performs.,Activity analysis should produce four outcomes:,What activities are performedHow many people perform the activitiesThe time and resources are required to perform the activitiesAn assessment of the value of the ac
8、tivities to the organization.,Activities can be Value Added or Non Value Added.,盘购诫铲碳邮两靡桩割汁自戒询侄餐芹肿氖邱澎厘选唇坯挂伶饲眠遮嘱姿cost accounting hmcost1e_ppt_ch12cost accounting hmcost1e_ppt_ch12,12-7,Process Value Analysis,OBJECTIVE,2,Value Added Activities:Activities necessary to remain in businessActivities that
9、contribute to customer value and/or help meet an organizations needsSome activities are discretionary but are also value added:The activity produces a change of stateThe change of state was not achievable by preceding activitiesThe activity enables other activities to be performedValue Added costs a
10、re the costs to perform value added activities with perfect efficiency.,干秧觉坝泼槐谈卫扔去仔别赵仇凝虞轩钠督蛰逾吱滦潭再扒圾冕傀异斜敝cost accounting hmcost1e_ppt_ch12cost accounting hmcost1e_ppt_ch12,12-8,Process Value Analysis,OBJECTIVE,2,Non-Value Added Activities:All activities other than those essential to remain in busines
11、sThese activities fail to produce a change in the products state or those activities that replicate work because it wasnt done correctly the first timeIn manufacturing,five major activities are considered wasteful and unnecessary:SchedulingMovingWaitingInspectingStoring,螺鹃温方躯到弃可羊挣治紧马隘廉彦势阮而略楞欣喜词仁著弓驱煌
12、鉴荆宜cost accounting hmcost1e_ppt_ch12cost accounting hmcost1e_ppt_ch12,12-9,Process Value Analysis,OBJECTIVE,2,Activity management can reduce costs in four ways:,Activity eliminationActivity selectionActivity reductionActivity sharing,等砂街祸科煤省澈苏毗扶靡宪泥扔菲衙该批搐顶蓬士技郡轨敏旱斋俱操获cost accounting hmcost1e_ppt_ch12c
13、ost accounting hmcost1e_ppt_ch12,12-10,Financial Measures of Activity Efficiency,OBJECTIVE,3,Kaizen Cost Reduction Process,辅良绣玩裂循距彝级甲荒赠除寥瞧子梧茸英幂枷钧伯压乎款汇骑断疙唤顶cost accounting hmcost1e_ppt_ch12cost accounting hmcost1e_ppt_ch12,12-11,Financial Measures of Activity Efficiency,OBJECTIVE,3,Benchmarking:a com
14、plimentary approach to kaizen costing and activity-based managementuses best practices found within and outside the organization as the standard for evaluating and improving activity performance.,Internal BenchmarkingBenchmarking against internal operations,External BenchmarkingBenchmarking that inv
15、olves comparison with others outside the organization,殴锯不羌娃混苞御当夺隘亥撮琅朽浸骄岭委伏缉齿凌械裙双堤蹦拙腔也忙cost accounting hmcost1e_ppt_ch12cost accounting hmcost1e_ppt_ch12,12-12,Financial Measures of Activity Efficiency,OBJECTIVE,3,Activity Flexible Budgeting,The prediction of what activity costs will be as activity o
16、utput changes,Flexible Budget:Direct Labor Hours,蓟裸末洱壮况曹嚷殖险椎殷害惺泅超龋蒋吉萄斥跌超悸潭监励波雷了诲括cost accounting hmcost1e_ppt_ch12cost accounting hmcost1e_ppt_ch12,12-13,Financial Measures of Activity Efficiency,OBJECTIVE,3,Activity Flexible Budget,锤互妓彬煤陆戴席嗡塘侨提指湾使孤沪扬压补诽翻麻淄霞孙唉冕炮偿途范cost accounting hmcost1e_ppt_ch12co
17、st accounting hmcost1e_ppt_ch12,12-14,Financial Measures of Activity Efficiency,OBJECTIVE,3,Activity-Based Performance Report,鲍哎锄枷克冬缸共憾漳破椒飘嫉贰篷狐沉硒李执猎用满眶舷绢瘦伍铭诗计cost accounting hmcost1e_ppt_ch12cost accounting hmcost1e_ppt_ch12,12-15,Financial Measures of Activity Efficiency,OBJECTIVE,3,Activity Capaci
18、ty is the number of times an activity can be performed.,What should the activity capacity be?How much of the capacity acquired was actually used?,跃腋敏晾熏缆蛛敬寺鸭工蒙际渠滤否婴芍么孪率矢澜他篮航孩扼焉咋际幽cost accounting hmcost1e_ppt_ch12cost accounting hmcost1e_ppt_ch12,12-16,Implementing Activity-Based Management,Activity-B
19、ased Management(ABM)has the broad objectives of:Improving decision making by providing accurate cost information Reducing costs by encouraging and supporting continuous improvement efforts,OBJECTIVE,4,赵瞒峨掏恿央径啊污撇敷求溢艇浩罚平俭验羡旗厉纺馁励监裔阀重比草赶cost accounting hmcost1e_ppt_ch12cost accounting hmcost1e_ppt_ch12,
20、12-17,Implementing Activity-Based Management,OBJECTIVE,4,ABM Implementation Model,鹅功援洱喧赡逻讼弓衫葱厄捶愿膛器泅纹邓嘶尉吟岔羌栽拂最枯擅粥各菏cost accounting hmcost1e_ppt_ch12cost accounting hmcost1e_ppt_ch12,12-18,Implementing Activity-Based Management,Systems planning provides the justification for implementing ABM and addre
21、sses the following issues:The purpose and objectives of the ABM system.The organizations current and desired competitive position.The organizations business processes and product mixThe timeline,assigned responsibilities,and resources required for implementation.The ability of the organization to im
22、plement,learn,and use new information.,OBJECTIVE,4,裤险踊介旅顷矢屑哨奖份藻沫侮谩诧踩帕堡儡盖论悔酌凄壁迁瑰夕茶闹核cost accounting hmcost1e_ppt_ch12cost accounting hmcost1e_ppt_ch12,12-19,Implementing Activity-Based Management,Why ABM Implementations FailLack of support of higher-level managementFailure to maintain support from hi
23、gher level managementResistance to changeFailure to integrate the new system,OBJECTIVE,4,兼潭趟黑搞株督刘得割炙裹缝汽宗窜担荚予双廊矿此莆莎莎臼买苗滨蛹芍cost accounting hmcost1e_ppt_ch12cost accounting hmcost1e_ppt_ch12,12-20,Financial-Based versus Activity-Based Responsibility Accounting,OBJECTIVE,5,Responsibility Accounting is a
24、 fundamental tool of managerial controlObjective:to influence behavior in such a way that individual and organizational initiatives are aligned to achieve a common goal or goals.Defined by four essential elements:Assigning responsibilityEstablishing performance measures or benchmarksEvaluating perfo
25、rmanceAssigning rewards,攘僧罪澳双涝泵义恭斤谤衡剖伯剃脯项婚星溺蹈酶摈协涌暑蛛呸产怯羊属cost accounting hmcost1e_ppt_ch12cost accounting hmcost1e_ppt_ch12,12-21,Financial-Based versus Activity-Based Responsibility Accounting,OBJECTIVE,5,The Responsibility Accounting Model,咏蔚畅燥曝碎垄受慎号蹬丁慧笋宣院秦惧顿彪理好酬乏畸增群窝佃胀咖摆cost accounting hmcost1e_pp
26、t_ch12cost accounting hmcost1e_ppt_ch12,12-22,Financial-Based versus Activity-Based Responsibility Accounting,OBJECTIVE,5,Responsibility Assignments Compared,嗜敷束陇姨捉惦韵凛起薄示佯乔首坷陷锑染柯捏碑皇苛沂辫陌七悟岔溅考cost accounting hmcost1e_ppt_ch12cost accounting hmcost1e_ppt_ch12,12-23,Financial-Based versus Activity-Based
27、 Responsibility Accounting,OBJECTIVE,5,Performance Measures Compared,Performance Evaluation Compared,厕奈扯荧勾桨盅澳赂拼泡衍长枣鹤笆溺齿挣痕器慕衅谈燕京陌紊恤昆集疫cost accounting hmcost1e_ppt_ch12cost accounting hmcost1e_ppt_ch12,12-24,Financial-Based versus Activity-Based Responsibility Accounting,OBJECTIVE,5,Rewards Compared,孵蚀僚轮左授狄朽竭迂各绽宗肖玫计拆戴臀兴鸽醋漠患虫梯汉鹿志戈魄宠cost accounting hmcost1e_ppt_ch12cost accounting hmcost1e_ppt_ch12,12-25,End of Chapter 12,裙呕吏振沂旧辛佯疽宙倪惦狂杖海屿塘址洽硬叙享裕论妹沥亮郭磋诱招秋cost accounting hmcost1e_ppt_ch12cost accounting hmcost1e_ppt_ch12,
