成本会计：管理的着重点 第十版 书后习题答案第六章.doc

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1、CHAPTER6MASTERBUDGETANDRESPONSIBILITYACCOUNTING6-1Thebudgetingcycleincludesthefollowingelements:a.Planningtheperformanceoftheorganizationasawholeaswellasitssubunits.Theentiremanagementteamagreesastowhatisexpected.b.Providingaframeofreference,asetofspecificexpecta

2、tionsagainstwhichtheactualresultscanbecompared.c.Investigatingvariationsfromtheplans.Ifnecessary,correctiveactionfollowsinvestigation.d.Planningagain,consideringfeedbackandchangedconditions.6-2Themasterbudgetisacomprehensiveexpressionofmanagement'soperatingandfin

3、ancialplansforafuturetimeperiod(usuallyayear)thatissummarizedinasetofbudgetedfinancialstatements.Itembracestheimpactofbothoperatingdecisionsandfinancingdecisions.6-3Strategy,plans,andbudgetsareinterrelatedandaffectoneanother.Strategydescribeshowanorganizationmatc

4、hesitsowncapabilitieswiththeopportunitiesinthemarketplacetoaccomplishitsoverallobjectives.Strategyanalysisunderliesbothlong-runandshort-runplanning.Inturn,theseplansleadtotheformulationofbudgets.Budgetsprovidefeedbacktomanagersaboutthelikelyeffectsoftheirstrategi

5、cplans.Managersusethisfeedbacktorevisetheirstrategicplans.6-4Budgetedperformanceisbetterthanpastperformanceforjudgingmanagers.Why?Mainlybecauseinefficienciesincludedinpastresultscanbedetectedandeliminatedinbudgeting.Also,newopportunitiesinthefuture,whichdidnotexi

6、stinthepast,maybeignoredifpastperformanceisused.6-5Productionandmarketingtraditionallyhaveoperatedasrelativelyindependentbusinessfunctions.Budgetscanassistinreducingbattlesbetweenthesetwofunctionsintwoways.ConsiderabeveragecompanysuchasCoca-ColaorPepsi-Cola:•Comm

7、unication.Marketingcouldshareinformationaboutseasonaldemandwithproduction.•Coordination.Productioncouldensurethatoutputissufficienttomeet,forexample,highseasonaldemandinthesummer.6-6Acompanythatsharesitsowninternalbudgetinformationwithothercompaniescangainmultipl

8、ebenefits.Onebenefitisbettercoordinationwithsuppliers,whichcanreducethelikelihoodofsupplyshortages.Bettercoordinationwithcustomerscanresultinincreasedsalesasde