作者：张红云,韩卫华
出版社：西南财经大学出版社
格式: AZW3, DOCX, EPUB, MOBI, PDF, TXT
管理会计(Management Accountiong)试读：
前言
管理会计是管理学中会计学科下的一门边缘学科，主要研究如何取得有效的信息，为企业管理者进行计划、控制及决策服务。随着我国市场经济的不断发展，市场竞争日益激烈，面对不断变化的市场环境，企业的风险与机会并存。因此，企业必须改善经营模式，借助先进的管理会计技术和工具，提高经营管理水平，实现企业价值的持续增长，使企业在经济发展的新时期和全球化趋势中立于不败之地。伴随着工业4.0时代的到来，实体经济与信息系统的高度融合使智能化生产、物流、服务融为一体，使经济信息的统一采集、精确计算、远程操控、实时分析成为可能，管理会计的理论研究与实践得到了飞跃式发展，管理会计4.0时代悄然而至。在此背景下，财政部提出大力发展管理会计，全面推进管理会计体系建设，为社会经济发展提供有效的服务和保障。而管理会计的理论与技术方法的学习及传播对企业经营管理人员提高管理效率具有特别现实的意义。随着经济的全球化，越来越多的企业开展对外贸易、对外投资，参与到国际竞争中去，经营管理人员用国际上通用的语言来分析问题、开展工作、进行交流的能力也日益受到重视。顺应这一趋势变化，借助双语教材展开双语教学是各层次管理人员获取相应能力的有效途径。
管理会计是一门应用性很强的学科，本书在阐述基本理论知识的基础上，将重点、难点与实例相结合，深入讲解，力求清楚透彻，突出重要内容、核心内容。本书在编写上有如下特点：
1．内容上简练实用、重点突出。本书对管理会计的相关理论和技术方法进行合理的选择与整理，突出其基本的、重点的、实用的内容，这使得本书在内容上更实用化，使学习者能系统而有效地掌握管理会计的重要知识和技术方法。
2．结构上中英文搭配。对重要的概念、理论和方法以及难以理解部分加注中文，予以解释，使学习者便于理解、掌握。
3．注重理论与实践相结合。每章的重点内容和技术方法均编有例题加以解释，说明其应用，章节末设置有练习题，有利于提高学习者理解知识、应用相关方法的能力。
本书由张红云、韩卫华任主编，周承彦、朱丹、陈特特任副主编。张红云、韩卫华负责本书的总体框架设计、各章初稿的修改和全书的总撰与定稿。全书共分10章，编写的具体分工为：第一章、第二章由朱丹编写，第三章、第四章由周承彦编写，第五章、第六章、第九章由张红云编写，第七章由陈特特编写，第八章、第十章由韩卫华编写。
本书可作为高等院校会计学、财务管理、工商管理、会计电算化等经济管理类专业的教材，也可以作为会计实务工作人员、经济管理人员的参考读物。
本书在编写过程中参考和引用了大量的国内外专家学者的著作，在此表示诚挚谢意。
由于编者水平所限，书中难免出现错误和纰漏，恳请各位读者批评指正。编者2016年11月Chapter 1Management Accounting OverviewLearning ObjectivesAfter the study of this chapter, you should be able to:a）Describe the purpose and role of cost and management accounting within an organisation.b）Compare and contrast financial accounting with cost and management accounting. Explain and illustrate production and non-production costs.c）Describe the different elements of production cost-materials, labour and overheads.d）Describe and illustrate, graphically, different types of cost behaviour.e）Explain and illustrate the concept of cost objects, cost units and cost centre.f）Distinguish between cost, profit, investment and revenue centre.1.1Management Accounting, Financial Accounting and Cost Accounting1.1.1 Financial Accounting
财务会计是一种通过记录、汇总和报告经济业务，为企业外部用户（股东、债权人等企业外部的人）提供财务信息而进行的经济管理活动。
Financial accounting is the process of recording, summari-zing and reporting the myriad of transactions from a busi-ness, so as to provide information about financial position for external users（stockholders, creditors, and others who are outside an organization）. Courses in financial account-ing cover the generally accepted accounting principles which must be followed when reporting the results of a corporation' s past transactions on its balance sheet, income statement, statement of cash flows, and statement of chan-ges in stockholders' equity.1.1.2 Management Accounting
管理会计重在向企业内部提供信息，使管理者可以更有效地经营公司。管理会计通过计量、分析、报告财务以及非财务信息，帮助管理者做出决策，以实现组织的目标。
Managerial accounting has its focus on providing information within the company so that its management can operate the company more effectively. Management accounting meas-ures, analyzes, and reports financial and non-financial in-formation that helps managers make decisions to fulfill the goals of an organization. Management accounting information and reports do not have to follow set principles or rules.1.1.3 Cost Accounting
成本会计为管理会计和财务会计提供了信息。成本会计计量、分析、报告企业为了获取或使用资源而产生的与成本相关的财务和非财务信息。
Cost accounting provides information for management ac-counting and financial accounting. Cost accounting meas-ures, analyzes, and reports financial and non-financial in-formation relating to the costs of acquiring or using re-sources in an organization.
Comparisons between Cost Accounting and Management Ac-counting:
a）The scope of management accounting is broader than that of cost accounting.
b）Cost accounting only provides cost information whereas management accounting provides all types of accounting in-formation.
c）Cost accounting focuses on cost ascertainment and cost control whereas management accounting focuses on decision-making.
d）Cost Accounting is a part of Management Accounting whereas Management Accounting is an extension of manage-rial aspects of cost accounting with the ultimate intention to protect the interests of the business.1.1.4 Differences Between Management Accounting and Financial Accounting
Most students study management accounting after taking an initial course in financial accounting. These two subjects differ in many ways, please look at table 1.1 as following:Table 1.1 Contrasting Financial Accounting and Management Accounting1.2Management In formation1.2.1 Data and In formation
Data is raw, unorganized facts that need to be processed. Data can be something simple and seemingly random and useless until it is organized. For instance, each student' s test score is one piece of data.
Information is processed data, which is meaningful and use-ful to the users of information. For instance, the average score of a school is information that can be derived from the given data, please look at figure 1.1 as following.Figure 1.1 Information is Created from Data
1.2.2 The Features of Effective Management Information
Management information is information that is given to the people who is in charge of running an organization.
Information must have certain features and meet certain cri-teria so that it can be useful to decision maker.
The features of effective management information can be de-fined by“ACCURATE”acronym as follows:（1）A-Accurate
Accurate information helps businesses make the correct de-cisions. For example, if a sales department sent wrong sales revenue figures to the finance department, this might result in incorrect tax calculations which would leads to law-breaking event.（2）C-Complete
It should contain all the facts that are necessary for the de-cision maker. Nothing important should be left out. For ex-ample, managers sometimes only want to know something out-of-ordinary. In this case, a complete report called re-porting by exception would be useful.（3）C-Cost Effective
The information will not be desirable if the cost of obtaining is more than the benefits it expected to provide. The cost of gathering data and processing it into information must be weighed against the benefits derived from using such infor-mation.（4）U-Understandable
Information needs to be understandable by the users. If a non-financial manager needed information about net-in-come for the last 5 years, financial statement would be a set of complex figures without clear totals in front of him then the non-financial may get confused. So accountants should always be careful about presentation of information to non-financial managers.（5）R-Relevant
Relevant information is information that is directly related to the business organization' s need. It is relatively meaningless to provide a manager with information that he does not know why he has been given.（6）A-Accessible
Information should be accessible via the right channel and to the right person. Advances in technology have made in-formation more accessible today than ever before. For exam-ple, information can be delivered by e-mail, electronic file transfer, and so on.（7）T-Timely
Information must be delivered at the right time. For exam-ple, if a Manager needs to check the sales figures for today, then accountant should provide information from a cash reg-ister immediately at any time during the day.（8）E-Easy
Information should be easy to use.1.2.3 The Managerial Processes of Planning, Decision-Making and Control
Management Process refers to the activity which involves Planning, Controlling and Decision Making.
Planning involves setting objectives, searching for alterna-tive courses of action and gathering data about alternatives. In other words, planning requires clear objectives and iden-tification of method to achieve those objectives.
There are three levels of planning（also called“planning horizons”）. The planning horizon is the length of time an organization will look into the future.
a）Strategic planning refers to senior managers set long-term goals and plan approximately 3 to 5 years ahead.
b）Tactical planning refers to senior managers set short-term goals and plan approximately 1 year ahead.
c）Operational planning refers to all managers including jun-ior managers are involved in making daily decisions.1.2.4 Responsibility Centers
Responsibility accounting（责任会计）is a reporting system that compiles revenue, cost, and profit information at the level of those individual managers most directly responsible for them. The intent is to provide this information to those people most able to act upon it, as well as to judge their performance. Responsibility accounting is most commonly used in an organization that distributes responsibility down through the corporate hierarchy.
Responsibility center（责任中心）is a segment of a busi-ness where an individual manager is held responsible for the segment' s performance.
There are three types of responsibility centers, listed at table 1.2:Table 1.2 Three Types of Responsibility Centers
This approach allows responsibility to be assigned to the segment managers that have the greatest amount of influence over the key elements to be managed. These elements in-clude revenue for a revenue center（a segment that mainly generates revenue with relatively little costs）, costs for a cost center（a segment that generates costs, but no reve-nue）, a measure of profitability for a profit center（a seg-ment that generates both revenue and costs）and return on investment（ROI）for an investment center（a segment such as a division of a company where the manager controls the acquisition and utilization of assets, as well as revenue and costs）.1.3Cost and Cost Classification1.3.1 The Types of Cost Classification
One of the purposes of management accounting is to provide managers with information about the costs of products or services. Companies incur different types of costs that can be classified based on certain characteristics.
By behavior. Costs can be classified as fixed costs, variable costs, semi-variable costs and stepped fixed cost.
By element. For example, materials, labor, and expenses（overhead）.
By traceability. Direct costs are closely related and traceable to each item produced. Indirect costs are not so easy to re-late and trace to each unit of production.
By function. For example, costs related to research develop-ment, marketing, training, and manufacturing.1.3.2 Product Costs and Period Costs
Product costs are costs assigned to the manufacture of prod-ucts and recognized for financial reporting when sold. Since the matching principle of accounting requires expenses to be matched to the revenue they generate, therefore it is neces-sary to expense product costs only when the revenue from the sale of products is realized. This is achieved by debiting product costs to the cost of goods manufactured and thus ex-pensed only at the time of sale of such goods.
Examples of product costs are direct materials, direct labor, factory wages, factory depreciation, etc.
Period costs are on the other hand are all costs other than product costs. These costs are not incurred on the manufac-turing process and therefore these cannot be assigned to cost of goods manufactured. Period costs are thus expensed in the period in which they are incurred.
Example of period costs are advertising, sales commissions, office supplies, office depreciation, research and develop-ment costs.
Period costs can be further classified into selling costs and administrative costs.1.3.3 Direct and Indirect Costs（1）Direct Costs
Direct costs（直接成本）of a cost object are related to the particular cost object and can be traced to it in an economi-cally feasible（cost-effective）way. Direct costs include di-rect materials, direct labor and direct expenses.
Direct materials. For example, steel for making cars.
Direct labour. For example, the wages of the workers on the car production line.
Direct expenses. For example, the cost of maintaining the machine used to produce the cars.
The total of direct costs is also called the prime cost.（2）Indirect Costs
Indirect costs（间接成本）of a cost object are related to the particular cost object but cannot be traced to it in an eco-nomically feasible（cost-effective）way. Indirect costs in-clude indirect materials, indirect labor and indirect expenses. Indirect materials. For example, lubricating oil.
Indirect labour. For example, the salaries of administrators who oversee production of many different types of cars pro-duced.
Indirect expenses. For example, the rent expenses of car factory.
The total of indirect costs is also called overheads.1.3.4 Fixed and Variable Costs
成本习性也称为成本性态，指成本的变动与业务量之间的依存关系。（1）Cost Behavior
Cost can be classified by behavior. Cost behavior is the way that costs change when there is a change in an organization' s level of activity. Activity level refers to the amount of work done or the volume of production.
There are four types of costs that are classified on the basis of behavior.（2）Variable Costs
变动成本是指其总额随着业务量成正比例变动的那部分成本。
Variable costs（变动成本）are directly proportional to the level of activity. If the number of units sold increases by 10% then variable selling and distribution costs would in-crease by 10% also. Variable cost per unit keeps constant when activity level changes.
Total VC — Increase when activity level increases
— Decrease when activity level decreases
VC/u — Constant when activity level changes
But the variable cost per unit can differ in various relevant ranges of activity levels.
Examples of variable costs include:
a）The cost of raw materials, Where there is no discount for bulk purchasing since bulk purchase discounts reduce the cost of purchases.
b）Direct labor costs are, for very important reasons, classed as a variable cost even though basic wages are usu-ally fixed.
c）Sales commission is variable in relation to the volume or value of sales.
d）Bonus payment for productivity to employees might be variable once a certain level of output is achieved.
On a graph, variable costs are shown in figure 1.2:Figure 1.2 Variable Costs（3）Fixed Costs
固定成本是指其总额在一定时期和一定业务量范围内不随业务量发生任何变动的那部分成本。每单位的固定成本随着业务量的增加而减少。
Fixed costs（固定成本）are not affected in total by the level of activity, while fixed cost per unit decreases when activity level increases.
Total FC — Constant when activity level changes
FC/u — Increase when activity level decreases
— Decrease when activity level increases
An example would be the rent of a single factory building.
No matter how many units are made, the rent is fixed.
Other examples of fixed costs are as follows:
a）The salary of the managing director（per month or per annum）.
b）Straight line depreciation of a single machine（per month or per annum）.
On a graph, fixed costs are shown in figure 1.3:Figure 1.3 Fixed Costs（4）Stepped Fixed Costs
阶梯成本随产量的变化而呈阶梯型增长，产量在一定限度内，这种成本不变，而当产量增长到一定限度后，这种成本就跳跃到一个新水平。
Stepped fixed costs（阶梯成本）keep constant for a range of activity level, and then change, and keep constant again for another range.
An example would be the salary of supervisors, one supervi-sor for up to ten workers, two for up to twenty workers, etc.
Other examples of these costs include the following:
a）Depreciation.
b）Rent.
c）Basic pay of employee.
d）Royalties.
On a graph, stepped fixed costs are shown in figure 1.4:Figure 1.4 Stepped Fixed Costs（5）Semi-variable Costs
半变动成本当中既包含固定成本的部分又包含变动成本的部分。
Semi-variable costs（半变动成本）are cost which contain both fixed and variable elements and so are partly affected by changes in the level of activity.
Total VC — Increase when activity level increases
Total FC — Constant when activity level changes
Total Semi-VC— Increase when activity level increases
VC/u — Constant when activity level changes
FC/u — Decrease when activity level increases
Semi-VC/u — Decrease when activity level increases Examples of these costs include the followings:
a）Electricity and gas bills.（i）Fixed cost=standing charge（ii）Variable cost=charge per unit of electricity used
b）Salesman' s salary.（i）Fixed cost=basic salary（ii）Variable cost=commission on sales made
c）Costs of running a car.（i）Fixed cost=road tax, insurance（ii）Variable cost=petrol, oil, repairs（which vary with mile traveled）
On a graph, Semi-variable costs are shown in figure 1.5:Figure 1.5 Semi-variable Costs1.3.5 Cost Objects, Cost Units and Cost Centres（1）Cost Objects
A cost object is a term used to describe something to which costs are assigned. For example, we might want to know the cost of making one unit of product. In this case the cost ob-ject is one unit of product. If we want to know the cost of operating a department, then the cost object is the depart-ment or factory.（2）Cost Units
Cost unit is a quantity or unit of a product or service whose cost is computed, used as a standard for comparison with other costs.
There are some types of cost objects:
Output. The most common cost objects are a company' s products and services, since it wants to know the cost of its output for profitability analysis and price setting.
Operational. A cost object can be within a company, such as a department, machining operation, production line, or process. For example, you could track the cost of designing a new product, or a customer service call, or of reworking a returned product.
Business relationship. A cost object can be outside of a company -there may be a need to accumulate costs for a supplier or a customer, to determine the cost of dealing with that entity. Another variation on the concept is the cost of renewing a license with a government agency.
It may be necessary to have a cost object in order to derive pricing from a baseline cost, or to see if costs are reasona-ble, or to derive the full cost of a relationship with another entity.（3）Cost Centers
A cost center is a business unit that is only responsible for the costs that it incurs. The manager of a cost center is not responsible for revenue generation or asset usage. The per-formance of a cost center is usually evaluated through the comparison of budgeted to actual costs. The costs incurred by a cost center may be aggregated into a cost pool and allo-cated to other business units, if the cost center performs services for the other business units.
A cost centre could be:
Accounting department
Human resources department
IT department
Maintenance department
Research & development
The main function of a cost center is to track expenses. The staff of a cost center is only responsible for the costs and does not bear any responsibility regarding revenue or invest-ment decisions. Expense segmentation into cost centers al-lows for greater control of total costs. Accounting for re-sources at a finer level such as a cost center allows for more accurate forecasts and calculations based on future changes.QUESTIONS:
1. The following statements relate to financial accounting or to cost and management accounting:（i）Financial accounts are historical records.（ii）Cost accounting is part of financial accounting and establishes costs incurred by an organi-sation.（iii）Management accounting is used to aid planning, control and decision making.
Which of the statements are correct?
A．（i）and（ii）only
B．（i）and（iii）only
C．（ii）and（iii）only
D．（i）,（ii）and（iii）
2. Which of the following is the manager of a profit centre responsible for?（i）Revenues of the centre.（ii）Costs of the centre.（iii）Assets employed in the centre.
A．（i）only.
B．（ii）only.
C．（i）and（ii）only.
D．（i）,（ii）and（iii）.
3. Which of the following is usually classed as a step cost?
A．Supervisor' s wages
B．Raw materials
C．Rates
D．Telephone
4. All of the following may be cost objects except:
A．A cost centre
B．A customer
C．A manager
D．A product
5. The diagram represents the behaviour of a cost item as the level of output changes:Figure 1.6 Outup Changes
Which one of the following situations is described by the figure 1.6?
A．Discounts are received on additional purchases of material when certain quantities are pur-chased
B．Employees are paid a guaranteed weekly wage, together with bonuses for higher levels of production
C．A licence is purchased from the government that allows unlimited production
D．Additional space is rented to cope with the need to increase production
6. All of the followings are classified as product costs except:
A．Factory depreciation
B．Machine insurance
C．Factory wages
D．Research and development costs
7. The prime cost of a product is the sum of the labour and materials costs that are identifiable
to individual units of the product.
This statement is:
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