《管理会计入门》PPT课件.ppt

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1、LECTURE1INTRODUCTIONIntroductiontoMA(self-taught)IntroductiontoCostterms&concepts1Costunit/costobject(成本单位)2Costbehavior/costactivities(成本性态/成本行为)3Direct&indirectcosts(直接/间接成本)4Period&productcosts(期间/产品成本)5Fixed&Variablecosts(固定/变动成本)6Relevant&irrelevantcosts(相关/

2、非相关成本)7Sunkcosts(沉没成本)8Opportunitycosts(机会成本)COSTUNIT(OBJECT)成本单位Costofaproduct/abatchofproductsCostofanoperationtoahospitalpatientCostofservingaflightpassengerCostofrenderingservicetoabankcustomerCostofeachlectureCostofeachmealinarestaurantCostofdistributionpermi

3、le……COSTACTIVITY/BEHAVIOUR成本行为/成本性态CostofeachmealinarestaurantPurchaser-----buyingrawmaterialsWaiter/waitress-----takingordersCook-----cookingdishesWaiter/waitress-----servingthetableCashier-----producingthebillhandlingthepaymentCleaner-----cleaningthetableDishwas

4、her-----washingthedishesDIRECT&INDIRECTCOSTS直接/间接成本DIRECTINDIRECTMainFeatureCanbespecificallyidentifiedwithacostunitCannotbespecificallyidentifiedwithacostunitAccuratecostassignment(objective)Estimateinvolvedinassignment(subjective)Eg.MakingacarMaterial—Steel,oil,

5、paint…ManufacturingOverhead(制造费用)–supervisors’salaries–machinemaintenancecostsLabour–machineoperators–labourers’wages…MarketingOverhead(营销费用)–salesmen’ssalaries–rentingshowroomsDirectexpenses.–hiringamachinetoproduceaspecificcarAdmin.Overhead(管理费用)–director’ssalar

6、ies–corporatetaxesCostStatement(Manufacturing10,000units)DIRECT&INDIRECTCOSTS直接/间接成本£000‘£000‘DirectMaterial580DirectLabour360Directexpenses120PrimeCost(主要成本)1,060ManufacturingO’h20ManufacturingCost(制造成本)1,080MarketingO’h50AdministrationO’h70120Totalcost(总成本)1,200

7、PERIOD&PRODUCTCOSTS期间/产品成本ProductCostsPeriodCosts•Costsrelatetogoodspurchasedorproducedforresale•Costsnotidentifiedtogoods,butrelatetoexpensesintheperiod•Includedininventoryvaluation•Excludedfrominventoryvaluation•PrimecostsManufacturingO’h•Non-manufacturingO’h£00

8、0‘£000‘DirectMaterial580DirectLabour360Directexpenses120PrimeCost1,060ManufacturingO’h20ManufacturingCost1,080MarketingO’h50AdministrationO’h70120Totalc