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管理会计（高等教育出版社）
于增彪（清华大学） 改编
余绪缨（厦门大学） 审校
CHAPTER 10
activity- and strategic-bad
responsibility accounting
questions for writing and discussion
译林英语四年级上册
付博
1. A functional-bad responsibility accounting system is characterized by four elements: (1) a responsibility center, where responsibility is assigned to an individual in charge (responsibility is usually defined in financial terms); (2) the tting of budgets and stan-dards to rve as benchmarks for perform-ance measurement; (3) measurement of perform
ance by comparing actual outcomes with budgeted outcomes; and (4) individuals being rewarded or penalized according to management policies.
2.儿童英文歌曲视频 In an activity-bad responsibility accounting system, the focus of control shifts from responsibility centers to process and teams. Management is concerned with how work is done, not with where it is done. Process improvement and process innovation are emphasized. Standards tend to be optimal, dynamic, and process oriented. Performance measurement focus on process and activities that define the process. Finally, there tends to be more emphasis on group rewards than on individual rewards.
3. A strategic-bad responsibility accounting system converts an organization’s mission and strategy into operational objectives and measures for four perspectives: the financial perspective, the customer perspective, the process perspective, and the infrastructure perspective. It differs from activity-bad responsibility accounting becau of the formal linkage to strategy and becau it adds two perspectives to the responsibility dimension: the customer perspective and the infrastructure perspective.
4. The two dimensions are the cost dimension and the process dimension. The cost dimension is concerned with accurate assignment of costs to cost objects, such as products and customers. Activity-bad costing is the focus of this dimension. The cond dimension—the process view dimension—provides information about why work is done and how well it is done. It is
concerned with cost driver analysis, activity analysis, and performance measurement. It is this dimension that offers the connection to the continuous improvement world found in the advanced manufacturing environment.
5. Driver analysis is concerned with identifying the root caus of activity costs. Knowing the root caus of activity costs is the key to improvement and innovation. Once a manager understands why costs are being incurred, then efforts can be taken to improve cost efficiency.
6. Activity inputs are the resources consumed by an activity in producing its output. Activity output is the result or product of an activity. Activity output measurement simply means the number of times the activity is performed.
7. Activity analysis is concerned with identifying activities performed by an organization, asssing their value to the organization, and lecting and keeping only tho that are value adding. Selecting and keeping value-adding activities bring about cost reduction and greater operating efficiency, thus providing support for the objective of continuous improvement.
8.在先翻译 Value-added activities are necessary activities. Activities are necessary if they are mandated or if they are not mandated and satisfy three conditions: (1) they cau a change of state, (2) the change of state is not achievable by preceding activities, and (3) they enable other activities to be performed. Value-added costs are costs caud by activities that are necessary and efficiently executed.
9. Nonvalue-added activities are unnecessary activities or tho that are necessary but inefficient and improvable. An example is moving goods. Nonvalue-added costs are tho costs caud by nonvalue-added activities. An example is the cost of materials handling.
10. (1) Activity elimination—the identification and elimination of activities that fail to add
value. (2) Activity lection—the process of choosing among different ts of activities caud by competing strategies. (3) Activity reduction—the process of decreasing the time and resources required by an activity. (4) Activity sharing—increasing the efficiency of necessary activities using economies of scale.
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11. Value-added standards reprent the absolute levels of efficiency for activities. The costs that should be incurred for the absolute levels are value-added costs. Any difference between the actual costs incurred and the ideal costs are nonvalue-added costs.
confident是什么意思12. Trend reports will reveal the progress made over time in reducing nonvalue-added costs.lected是什么意思
13. A kaizen standard is the planned improvement for the coming period. The kaizen subcycle implements the improvement, checks it, and locks it in and then begins a arch for additional improvements. The maintenance subcycle ts a standard bad on prior improvements, executes, and checks the results to make sure that performance conform
s to the new results. If not, then corrective action is taken.romney
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14. Benchmarking identifies the best practices of comparable internal and external units. For internal units, information can be gathered that reveals how the best unit achieves its results; the procedures can then be adopted by other comparable units. For external units, the performance standard provides an incentive to find ways to match the performance (it may sometimes be possible to determine the ways the performance is achieved).
