[傻瓜市场营销与财会系列].accounting.for.dummies2

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1、15_246009ch09.qxp4/17/0812:50AMPage185Chapter9:AnalyzingandManagingProfit185typesoforganizationalunitsinabusinessareofprimaryinteresttomanagerialaccountants:Profitcenters:Theseareseparate,identifiablesourcesofsalesrevenuethatexpensescanbematchedwith,sothatameasureofprofitcanbedetermine

2、dforeach.Aprofitcentercanbeaparticularproductoraproductline,aparticularlocationorterritoryinwhichawiderangeofproductsaresold,orachannelofdistribution.Rarelyistheentirebusi-nessmanagedasoneconglomerateprofitcenter,withnodifferentiationofitsdifferentsourcesofsalesandprofit.Costcenters:So

3、medepartmentsandotherorganizationalunitsdonotgeneratesales,buttheyhavecoststhatcanbeidentifiedtotheiropera-tions.Examplesaretheaccountingdepartment,theheadquartersstaffofabusiness,thelegaldepartment,andthesecuritydepartment.Themanagersresponsiblefortheseorganizationalunitsneedaccounting

4、reportsthatkeeptheminformedaboutthecostsofrunningtheirdepart-ments.Themanagersshouldkeeptheircostsundercontrol,ofcourse,andtheyneedinformativeaccountingreportstodothis.Inthischapter,Iconcentrateonaccountingreportsformanagersofprofitcen-ters.Idon’tmeantoshuncostcenters,but,frankly,thetyp

5、eofaccountinginformationneededbythemanagersofcostcentersisrelativelystraightfor-ward.Theyneedalotofdetailedinformation,includingcomparisonswithlastperiodandwiththebudgetedtargetsforthecurrentperiod.Idon’tmeantosuggestthatthedesignofcostcenterreportsisatrivialmatter.Sortingoutsig-nifican

6、tcostvariancesandhighlightingthesecostproblemsformanagementattentionisveryimportant.Butthespotlightofthischapterisonprofitanaly-sismethodsandtheprimaryaccountingreportformanagersofprofitcenters.Note:Ishouldmentionthatlargebusinessescommonlycreaterelativelyautonomousunitswithintheorganiz

7、ationthat,inadditiontohavingrespon-sibilityfortheirprofitandcostcenters,alsohavebroadauthorityandcon-troloverinvestinginassetsandraisingcapitalfortheirassets.Theseorganizationunitsarecalled,quitelogically,investmentcenters.Basically,aninvestmentcenterisaminibusinesswithinthelar