cost managment∶accounting and control 第十五章解答手册

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1、CHAPTER15PRODUCTIVITYMEASUREMENTANDCONTROLQUESTIONSFORWRITINGANDDISCUSSION3481.Totalproductiveefficiencyisthepointwheretechnicalandallocativeefficiencyareachieved.Itisthepointwheretheoptimalquantityofinputsisusedtoproduceagivenoutput.2.Technicalefficiencymeansthatforanymixofinputs,nomoreofanyonein

2、putisusedthannecessary.Allocativeefficiencymeansthattheleastcostlyandmosttechnicallyefficientmixischosen.3.Productivitymeasurementisaquantitativeassessmentofproductivitychanges.4.Iftheproductivityratio(output/input)hasonlyoneinput,thenitisapartialmeasure.Ifallinputsareincluded,thenitisatotalmeasur

3、eofproductivity.5.Anoperationalproductivitymeasureisexpressedinphysicalterms,whereasafinancialproductivitymeasureisexpressedindollars.6.Partialmeasurescanbemisleadingsincetheydonotconsiderpossibletrade-offsamonginputs.Theydo,however,allowsomeassessmentofhowwellindividualfactorsarebeingusedand,addi

4、tionally,oftenserveasinputtototalmeasures.Totalmeasuresarepreferredbecausetheyprovideameasureoftheoverallchangeinproductivity,andtheyallowmanagerstoassesstrade-offsamonginputs.7.Abaseperiodservesasastandardorbenchmarkforassessingchangesinproductiveefficiency.8.Profilemeasurementandanalysiscomputes

5、aseriesofoperationalpartialproductivitymeasuresandcomparesthisserieswiththecorrespondingseriesofthebaseperiodtoassessthenatureoftheproductivitychanges.Profileanalysisdoesnotindicatewhetherproductivitychangesaregoodorbadwhentrade-offsamonginputsexist.Novalueisattachedtoproductivitychanges.9.Profit-

6、linkedproductivitymeasurementandanalysisisanassessmentoftheamountofprofitchange—fromthebaseperiodtothecurrentperiod—attributabletoproductivitychanges.10.Profit-linkedproductivitymeasurementallowsmanagerstoassesstheeconomiceffectsofproductivityimprovementprograms.Italsoallowsvaluationofinputtrade-o

7、ffs—acriticalelementinplanningproductivitychanges.11.Theprice-recoverycomponentisthedifferencebetweenthetotalprofitchangeandthechangeattributabletoproductivityeffects.12.Activityproductivityanalysismeasureschange