最新会计双语版总结概要1教学讲义ppt课件.ppt

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1、管理会计双语版总结概要1Chapter1:IntroductionWhymanagementaccounting?OriginandevolutionofmanagementaccountingContrastingfinancialandmanagementaccountingEthicalstandardsformanagementaccountingManagementaccountinginChina2Chapter2:ClassifyingCostsAssigningcoststocostobjectsProductcostDirectm

2、aterialsDirectlaborManufacturingoverheadPeriodcostSellingcostAdministrativecostPrimecostandconversioncost3MajorPointsofCostAllocationWhyallocate?Howmuchtoallocate?Allocatetowhom?Howtoallocate?12347Chapter5:CostBehaviorCommoncostbehaviorpatternsFixedcosts:thinkastotalVariableco

3、sts:thinkonaper-unitbasisRelevantrangeMixedcostsanditsseparationTheengineeringapproachScattergraphingThehigh-lowmethodRegressionanalysis8Chapter6:BusinessDecisionsusingCostBehaviorCost-volume-profitanalysisContributionmargintotalvs.perunitContributionmarginratioBreak-even(inun

4、itsandindollars)Targetprofit(inunitsandindollars)Threeformulas(page136)Sensitivityanalysis9CVPEquationsSales–VariableCosts–FixedCosts=targetprofit(Sales)–(VCratio*Sales)–FC=targetprofit(SP/unit*units)–(VC/unit*units)–FC=targetprofit(Sales)–(VCratio*Sales)–FC=TPratio*Sales10Cha

5、pter6:BusinessDecisionsusingCostBehaviorAbsorptioncostingandvariablecostingFunctionalandcontributionincomestatement11SalesVariableCostsContributionMarginDirectMaterialDirectLaborVariableMfg.VariableS&AFixedMfg.FixedS&AProfit12SalesCostofGoodSoldGrossMarginDirectMaterialDirectL

6、aborVariableMfg.FixedMfg.VariableS&AFixedS&AProfit13Chapter7:MakingDecisionsUsingRelevantInformationRelevantInformationRelevantCost&RelevantBenefitSunkCostsOpportunityCostsQuantitativeFactorsQualitativeFactorsSegmentMargin14DeterminingRelevantCostandBenefitIstheitemafuturecost

7、orbenefit?Thecostorbenefitisnotarelevantitem.NoThecostorbenefitisnotarelevantitem.NoThecostorbenefitisarelevantitem.YesDoesthecostorbenefitdifferfromdecisionalternatives?Yes15Accordingtotheabovetwocriteria:Historicalcost(sunkcost)isirrelevant.Futurecostthatwillnotdifferisirrel

8、evant.Variablecostcanbeirrelevant.Fixedcostcanberelevant.Prec