MANAGERIAL ACCOUNTING EDITION 8 (2005) .
The author team Dr. Carl S. Warren Dr. James M. Reeve Dr. Philip E. Fess
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1 ภภภ(Introduction to Managerial Accounting &Job Order Cost Systems)
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(Cost) ภ? (Manufacturing Costs)
< => = ภ? (Non-Manufacturing Costs) .
ภ? (Manufacturing Costs) ภK ภภLภภ? MN =ภJ O P Q N L ภภJR SL J
= J ภ1. Direct Material 2. Direct Labor 3. Manufacturing Overhead .
< => = ภ? (Non-Manufacturing Costs) = > L= > ภK (Selling Expenses)
=
L. N ภNKX - = MZ[\ L ภภLภ- = ภK P ภK
= > L= > ภL. N ภNKX - N
? (General &
L ภภL ภภY - = > L= ภAdministration <J Expenses) .
(Job Order Cost System)
= (Process Cost System)
X ภK ? O \ ]^ = N ภL ภภJ O K ? O \ ]^ K ภ_ K JR
X ภภ? ภ? X ภภ? ŕ¸
K ภ? .
2 = (Process Cost Systems)
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= (Process Cost System) X ภภ? ภ? X ภภ? ŕ¸
K ภ? .
ภ! (Just-in-Time Processing) (Just-in-Time JIT) !" # ภ%& ' () ภ'* +, -). % / 0 ) / %1 1 ' +,-+2)34 5 ,& JIT * * % +,/ . %'-/6ภ/1 ภ6. 6 7 6 7 /1 ภ# 0 -ภWork cells %+6 ภ5 , # 0/1 ภ+, 2 * -ภ>%0 6?. -ภ5 , #!0 56 ภ# 0 6 %/ - @-- ภABC % C & # 0 /1 ภ0 6 DB, ภ- Work cells C * & # 0 ภ'%ภ+6 ?0 . ภ(Cross-trained) ภ'%ABC 5 ภB, 2 @ - H & +6 ?0 >%0- ภABC & # 0 ภ'%ภ6 % 6). # ภ& / ภ. # 0 ภ'%2 -4?-'#* / -+@. . -# ภ1 ' @' 20 >%0- ภABC ภ* ภC JIT * !. 6 %ภ2 , 60 6 . /1 ภ# 0 % 0 ) ภA @. >%0 5 -+/1 ภ0 6 .
3 Pa ภภ^ J \ ภ< (Cost Behavior and Cost c Volume cProfit Analysis) .
ภL ภภ? 1. ? J (Variable Costs) 2. (Fixed Costs) 3. ภX ? J
? (Semivariable Costs) 4. ภX (Step Costs)
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กX ? J
? Y ( )
? J
5,000
J \ก Lก ( = )
X .
ภ^ ? 1. l L N N - N (High c Low Method) 2. l ภJ \N (Scattergraph Method) 3. l ภN (Least Squares Regression Analysis Method) .
ก ^ J \ ก < JR ก ^ P l^ = J \ ก < MN ก qXก[ ? ก ก NKX = ก < ก J J K
J \K 1. 2. J \ K 3. ? J = = 4. 5. = ? K ? O \]^ = N K .
ภ^L N (Break Even Analysis) ภ^L N (Break Even Analysis) 2 % ภ'*ภ- +, & # 0 ภ'% 6>%0 +,ภ0 ) C @'C *)% +,>-.ภ. # 0 ภ'%ภ& > @ ) >%0 .
*)%2)0- ) 2 1. *)% +, 6>%0 - = 0 ) - 2. *)% +,ภ& > = 0 N%6 ภภ/ 0 -+ '(+ภ2& 3>%0 3 '(+% +C 2 1. N%6#!0@-ภ2. N%6#!0ภ& > @. ภ' 3. N%6ภ%ภP .
4 ภ6 ภ& > @& ภ' 2 Q !' ' (Profit Reporting for Management Analysis
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ภ\ ? O \]^ 2 l ภ& > A % ) & >%0 2 '(+ 1. '(+ 0 ) R- (Full Costing ) '(+ 0 ) 2'% A0 (Absorption Costing)
2. '(+ 0 ) (Direct Costing) 0 ) 1 / (Variable Costing)
@ . )22 4 6 ŕ¸
@ . )22 4 6#
- 1?0H )0
- 1?0 '
- ภ-@ 5 ภ* ŕ¸
* ภ.
ภK 1. ภ(Manufacturing Costs) 2. 0 1 ภ2 (Selling Costs) 3. 0 1 ภ7 8 (Administration Costs)
XX
2. /
XX
2. #!0*. 6# ภ1 ' 1 /
XX
2. #!0*. 6# ภ1 ' 2 +,
XX
ภ(Manufacturing Costs)
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5 (Budgeting) .
ก 1. ก 2. ก ก ก ก ! ก! " 3. !ก $ % " ก ! ! "& " '( ก%) * " ! + ,+-
4. / ก / /0 ก )( + ก ก( * 5. $ / ก + 23 " /4ก
.
ก 1. $ " ก / /0 )( + 23 " + 2. $ " & + * / 3. $ " ก+)ก / " " ก% 23 " 4. $ " '%) % " ก * " ! + ,+-
.
1. ภ+'ภ+ (Manufacturing Firms) 2. ภ+'ภ+$"ภ(Merchandising Firms) 3. ภ+'ภ+ภ(Service Firms)
.
ภภภ:-
1. )( + (Operating Budgets) 2. ภ+ (Financial Budgets)
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# 1. " 2. ก + 3. % 50 4. 5. / $ ' "ก + 6. 0 ก + 7. / $ ' " ก " + 8. ก( * ) 0 .
ก # ก ! ) ก ! " + % "4 ( * ก 9 ก+'ก :; ก ) " 1.
2. 3. 4. ก 5. ก !" #$ !" * 6. ก
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6 ภJ ? ภJs ภN ภL L
(Performance Evaluation for Decentralized Operations)
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1. 77 BC (Centralized) 2. 77ภBC (Decentralized)
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ภภL L (Decntralized) ภ+ ภ' " ( ' & + )% ' ! ( ' ภภ( ) <" " ! ( ' ภ%) + ' / /0 ภ+ ! % +)$ 0 = " /4ŕ¸
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ภ$ % &# (Responsibility Accounting)
27 ภภ7 7 2 B F G H ภIC H 2BH JF K0 7 I1B7ภ7 L1 0 7 I1B7
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' ( ( %) *' &#
1.JF K (Cost Center) 2.JF K MI (Revenue Center) 3.JF KภC M (Profit Center) 4.JF K H (Investment Center) .
' ภ$ % %)+ + ภ# # ,# -
*' *' . *' ภ. *'
.
#
/) 0
(Cost)
(Sales)
(Capital Investment)
(Other)
0 %>
(& - %) 1 & ?& "4/ % +)$ %> & ภ%@$! ! ' 5&ภ( $ ภ+ . + ,+- ?& "4/ % +)$
7 ภ' 2 Q2 -/ ภ. / ภภ& % 2 1 ' 4 3[Q (Differential Analysis and Product Pricing)
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0 +, B, A 1?0 ' 2 ภ%@' #* ภ# ภ+,-+ 6?. # 0 5+6 ภ%+6 +,%+ +,@)% C +Cภ\Bภ] A0 -? 0 ) * & # 0ภ%@' #*A 1?0 ' -+ @' ('4 5- ภ6', ABC '(+ภB, +,* #!0# ภ%@' #*2 ภ' 2 Q 2 -/ ภ. A 6>%0 0 ) # / . ภ/ ภภ+,%+ +,@)% ภ*+,-./+*012/,*345ภ56*7 (Differential Analysis) / 2'%@& 1?0 ' +,* #!0# ภ%@' #* ภภ+,-+ # ภ3+ . 7 % +C 1. * # 0 !. A 6 ) ภ3Q 2. ภ6ภ'ภ@. +,>-.-+ภ& > 3. ภ1 ' D C !'C @. 4. ภD C @' 56Q *& - %/ A %'5. 1 ' . # 0 @ R* A 6 @' 20 +,1 ' 6 >-. @ R* 6. ภ2& @ , D C 5' \] .
8 ภ# ภ(Capital Investment Analysis)
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ภ#!0*. 6 ' A () ภ'* @ - H/ . ภ>%0 2 4 2 1) 6*. 6ab 6 ) (Capital Expenditure) - 6HB 6*. 6 +,*. 6 5 , ภ) # @' 56Q 6 6 +,* # 0 N6! Q# 2 ภ' ภ. B, 6
"!+ / 2) 6*. 6ab 6 6>%0 (Revenue Expenditure) - 6HB 6*. 6 +, ภ'*ภ*. 6 5 , ภ. # 0 ภ'% 6>%0# 6 "!+ +C 6*. 6 C @ 4 -+ . () ภ'*# ภ+,* 0 / . ' +, - @- / /1 ภ#!0*. 6 6. -+ @' ('4 5 N%6 c5 6*. 6ab 6 ) +6ภ. ภ) (Investment)
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ภ4 5 ภ6 7 ภ(Nature of Capital Investment Analysis) ภ'ภ'*ภ* & ภ' 2 Qภ) 5 , -' ภ) 6 6 ภ' 2 Q ภ) (Capital investment analysis) ) (Capital budgeting) -+ ภภ% +C 1. ภ/1 !' ' (plans), ภ-' 1 (evaluates), / ภ2 2)(controls) ภ) # @' 56Q *&
2. ) +, & - ) C 0 * % - * ภ/ . ' ) 6 6 (long-term commitment) 3. , * ภภ) 6 6 *B 0 & # 0>%0 1 / (rate of return) 6. - @4. ภภ% ภ. * 0 -HB /1 +,* & # 05 ภ5 0 - +,* # 02 @ @ ) (encouraging) -+@. . -/ >%0 (rewarding)
6B ภC 6 D ภ(Methods of Evaluating Capital Investment Proposals) ภ-' N2 ภ) @ - H/6ภภ>%0 2 '(+2 1. '(+ +,>-.5'* 3 2. i**) A ' 2. '(+ +,5'* 3 2. i**) A '
'(+ %1 / * ภภ) 1. 6 2 ) (Payback period : PP) 2. 1 / ภ"!+ (Account rate of Method : ARR) 3. -? 2. i**) @) (' (Net Present Value : NPV) 4. 1 / 4 6# (Internal Rate of Return :IRR) 5. % ! +ภ& ภ& > (Profitability Index : PI)
. ! " # $ !%&
9 ภL N ภLภ(Cost Allocation and Activity-Bases Costing)
. q ^
ภLภ(Activity-based Costing : ABC) JR K ภL N MN > K ภL L N = > L= ภ? > ภภ=
q ^ภLภ(Activity Cost Pools) L ภLX L L N = > L= > = ภLภK JR ? O \]^ L ภLภ? O \]^ Y >
. q ^
6B ภI 6 J K (Product Costing Allocation Methods) # ภ* %@ 2. #!0*. 6ภ1 ' A0 @?. 0 ) 1 ' 4 3[Q (Product Costing) 0 2& 3 * %@ . 0 DB, ภ'*ภ@ - Hภ& % >%0 6 '(+ -2 - - @-A / . ภ'*ภDB, N%6 , > @ - H2& 3>%0 3 '(+2
6B ภI ! ! ภ6 3 6B
6B I
M D
6B 7 N ภN ภ6
6B ภ6 ภ(ABC)
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K ภN ภLภ5 M O 1 ภ7 Iภ! ภ6 ภActivity Centers N ภ7 I ภI Costs Driver 5 M O 2 C (CR ! ) 5 ภ! ภ6 ภCost Pools 5 M O 3 ! ! ! 7 !
5 ภI
M O H rate per
Cost Driver
5 M O 4 ! ! 5 6 J K N ! 6I ภ6 ภO 6 J K TC M O H to products using
5 M O 5 6 J K ! 7 !
Cost per Unit
. q ^
10
ภ( # (Statement of Cash Flows)
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( 1 %) ( + .
ภ( # ภ+ ) ) ! $ * + ) <)"' "ภ) ภ+'ภ*) 3 ภ+'ภ%ภ)% !>
1. ' ภภ+'ภภ)( + (Operating Activities) 2. ' ภภ+'ภภ0 (Investing Activities) 3. ' ภภ+'ภภ'%) + (Financing Activities)
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1. ภภ( # ภภ# ภภ# ภ'%) ( ภ+ )' ภภ+'ภภ)( + %> 5 '%) ( *) 2 +,! /
1.1 -# (Direct Method) 1.2 -# 4 ! (Indirect Method)
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C D OTI กก Vก4 J 4 กW4
1. !
XM 7 ก J 4 T YXO C 7 CZ CR 2. 7 ก Vก4 N [\ก7 I O CZ J 4 กW4 YXO !
[\ก 7 ก Vก4 TI ก Y N ก4 D 3. 5 , 5 C q # ก \Bก] # 6 '! , 7 . >
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5 6 7 X ! MDI J Y N 7 C D ก 7 O XO ก 67 N ก 7 ก6I ก T I M X ก ! ] O ก I 6 ก 7 X ก 5 5 B ก6 O CZ ! CR O 7 Y6O TI ! ก N ก 6 Y ก 7 ก6IC D I
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