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1、评价作业业绩的财务性指标（Financialindicatorstoevaluateoperationalperformance）Jobmanagement:(part)WangGuangyuancompilerThesolutionistobuildtheflexiblebudgetequationonamultiplemotivationbasis.Tosimplifytheflexibilitybudgetreport,homogeneousjobsareincludedinoneset,andeachhomogeneousjobgroupusesoneagent.Thecoste
2、stimationprocedure(suchashighandlowmethod,leastsquaresmethod)toestimatethecostequation,eachoperationprinciple,changesinthecostofeachpartofoperationshouldbecommensuratewiththeneedtoobtaintheresourcesaccordingtothefixedcost,partshouldusepriortoobtainingtheresourcestoadapt.Thismultivariateapproachal
3、lowsmanagerstomoreaccuratelypredictcostsatdifferentjoblevels(measuredbyjoboutputmeasurements).Comparingthesecoststoactualcostswillhelptoassesstheperformanceofthebudget.Figure7isanexampleofanactivity-basedflexibilitybudget.Pleasenotethatthebudgetandmaterials,artificialmaterialsandsuppliesthechart6
4、inthesame,theyusedthesameoperationoutputmeasurement,andotheritemsduetodifferentoutputmeasurement,thebudgetandthetraditionalmethodisfar.Figure7jobflexibilitybudget(motivation:directlaborhours)AssumethatthefirstlevelofmotivationinFigure7isconsistentwiththeactualamountofjobuse.Figure8theactualoperat
5、ionlevelofconsumptionoftheestimatedcostandactualcostarecompared,oneis,theothersevenitemswereproduceddifferencesinresultsarefavorabledifferenceof$18000.Figure8showstheperformancereporttheactualoperationlevelofeachtaskundertheexpectedtotalcostandtotalactualcostswerecompared,canalsobetheactualfixedo
6、peratingcostsandexpectedfixedoperatingcost,operatingcostandtheactualchangesinoperatingcostscomparedtoexpectedchanges.Thesedifferences,however,donotaccountforalltheproblems.Itisimportanttocompareexpectedoperatingcostswithactualoperatingcostsattheactuallevelofoperation,butitdoesnotrevealopportuniti
7、esforimprovement,nordoesitrevealwhatimprovementshavebeenachieved.Managersneedtoknowwheremoneyiswastedandwhereopportunitiesforimprovementexist.Iftheactivity-basedflexibilitybudgetapproachbecomesausefultoolintheadvancedm
