CMA考试新考纲(官方)-part one 3 (1).ppt

Click to edit Master title style,Click to edit Master text styles,Second Level,Third Level,Fourth Level,Fifth Level,*,1,第三章：成本管理,Section C:Cost Management,2,第一节：成本计量概念,Topic 1:Measurement Concepts,3,成本习性和成本对象,Cost Behavior and Cost Objects,相关范围,特定的成本动因，特定的时间范围，生产作业的离散范围,变动成本,随成本动因数量的变化而变化，每单位水平保持不变，直接材料，直接人工，一些间接费用,固定成本,不随成本动因数量的变化而变化，酌量成本，承诺成本,Relevant range specific cost drivers,specific duration of time,discrete range of production activity,Variable cost change in proportion to change in quantity of cost driver,per unit basis remain constant,direct material,direct labor,some indirect cost,Fixed cost not change to change in quantity of cost driver,discretion cost,committed cost,4,成本习性和成本对象,Cost Behavior and Cost Objects,变动和固定成本,-,图表,1C-1,阶梯成本,有很短相关范围的固定成本，短期内被认为是固定成本，长期变成变动成本，案例，阶梯固定和阶梯变动，案例，图表,1C-2,总成本和混合成本,Fixed and variable cost Figure 1C-1,page 198,Step costs fixed cost with narrow relevant ranges,fixed cost over the short run but become variable cost over the long run,example,page 199,step fixed or step variable,example,Figure 1C-2,Page 199,Total cost and mixed cost,5,成本习性和成本对象,Cost Behavior and Cost Objects,成本类型之间的关系,产能,生产产能，财务能力，产能限制，实际产能，理论产能，正常产能利用率，总预算产能利用率，案例,Cost Type Relationships,Capacity manufacturing capacity,financial capacity,capacity limit,practical capacity,theoretical capacity,normal capacity utilization,master budget capacity utilization,example 200,6,成本动因,Cost Drivers,作业成本动因,关注营运，图表,1C-3,数量成本动因,关注产出，图表,1C-4,结构成本动因,基于整体战略，规模，经验水平，技术和复杂度,执行成本动因,员工参与，生产过程设计，供应商关系,Activity-based cost drivers-focus on operation,Figure 1C-3,page 201,Volume-based cost drivers focus on output,Figure 1C-4,page 202,Structural cost drivers based on overall strategy,scale,experience level,technology,and complexity,Executional cost drivers workforce involvement,production process design,supplier relationships,7,实际、正常和标准成本法,Actual,Normal,and Standard Costing,实际成本法,实际成本法,记录发生的所有实际成本，更加准确，信息滞后，在不同期间的单位成本会波动,正常成本法,正常成本法,直接材料和直接人工采用实际成本，采用预定间接费用分摊率分摊间接费用,Actual Costing,Actual costing record actual cost for all cost,more accurate,delay of information,cost vary for different period,Normal Costing,Normal costing applies actual costs for DM and DL,use predetermined overhead to assign overhead,8,实际、正常和标准成本法,Actual,Normal,and Standard Costing,正常成本法,四个步骤,调整产品销售成本,图表,1C-5,，,1C-6,Normal Costing,Four steps,page 204,Adjusting Cost of Goods Sold Figure 1C-5,page 204,1C-6,page 205,9,正常成本法,将净差异按比例分配到存货和产品销售成本,案例，图表,1C-7,，,1C-8,标准成本法,标准成本法,采用预定成分分摊率分配所有产品成本，案例,Normal Costing,Prorating net different between inventories and cost of goods sold example,Figure 1C-7,page 205,1C-8,page 206,Standard Costing,Standard costing applies all products cost using predetermined rate,example,page 206,实际、正常和标准成本法,Actual,Normal,and Standard Costing,10,吸收（完全）和变动（直接）成本法,Absorption(Full)and Variable(Direct)Costing,吸收成本法,包括变动和固定制造成本，存货吸收了制造过程中的所有成本。,变动成本法,存货成本中仅包含变动制造费用,变动与吸收成本法,两个方法的唯一区别是如何处理固定制造费用，图表,1C-9,Absorption costing include both variable cost and fixed manufacturing cost,inventory absorb all costs of manufacturing,Variable costing includes only variable manufacturing cost in the inventory costs,Variable versus absorption costing these methods differ only in how they account for fixed manufacturing cost,Figure 1C-9,page 207,11,吸收（完全）和变动（直接）成本法,Absorption(Full)and Variable(Direct)Costing,使用吸收成本法和变动成本法编制损益表,变动成本法与吸收成本法案例,图表,1C-10,Income Statement Preparation Using Absorption and Variable Costing,Variable costing vs.absorption costing example Figure 1C-10,page 209,12,吸收成本法与变动成本法的优势和局限,吸收成本法,GAAP,要求，通过增加产量来操纵营业收益,变动成本法,内部报告，关注可以追溯和控制的事项，支持决策制定,Benefit,and Limitation of Absorption and Variable Costing,Absorption costing GAAP requirement,manipulate operating income by increasing production,Variable costing internal report,emphasis on items that can be traced and controlled,support decision making,吸收（完全）和变动（直接）成本法,Absorption(Full)and Variable(Direct)Costing,13,联产品和副产品成本法,Joint Product and By-Product Costing,联产品,分享一部分工序，并有相对相同的销售价值,副产品,与主要产品相比拥有相对较小的价值,市场基础法,分离点的销售价值法,案例,Joint products share a portion of the production process and have relative the same sales value,By products have a relatively minor value to main products,Market-based Methods of Allocation Joint Costs to Joint Products,Sales value at split-off method example,page 211,14,联产品和副产品成本法,Joint Product and By-Product Costing,市场基础法,毛利（不变毛利率）法,案例,净可实现价值法,案例,Market-based Methods of Allocation Joint Costs to Joint Products,Gross profit(constant gross margin percentage)method example,page 212,Net realizable value method example,page 213,15,物理指标法,物理指标法,案例,Physical Measure Methods of Allocating Joint Costs to Joint Products,Physical measure methods example,page 214,联产品和副产品成本法,Joint Product and By-Product Costing,16,联产品和副产品的会计处理,所有能看作制造成本的联成本都分配给联产品,副产品采用两种不同的方法进行处理：资产确认法和收入法,Accounting Treatment of Joint Products and By-products,All joint cost considered manufacturing cost should be allocated to joint products,By products accounted for in two ways:asset recognition approach,revenue method,联产品和副产品成本法,Joint Product and By-Product Costing,17,第二节：成本制度,Topic 2:Costing System,18,分批成本法与分步成本法,Job Order versus Process Costing,分批成本法,给特定批次，成本可以轻易地追溯给产品、项目或服务,分步成本法,给同质的产品，不需要将产品追溯给特定的单个产品或服务,Job(order)costing to specific job,cost can be easily tracked to the product,project or service,Processing costing to identical units,not necessary to track costs to a specific unit of product or service,19,分批成本法与分步成本法,Job Order versus Process Costing,分批成本法,基本步骤,案例,损耗,不可接受的材料或产品，被丢弃或削价处理，正常和非正常损耗，正常损耗可以是直接成本或间接成本，非正常损耗材分配给损失帐户，公式,Job Costing,basic steps page 221,example,Spoilage unacceptable material or good,discarded or sold at disposal value,normal and abnormal spoilage,normal spoilage can be direct cost or indirect cost,abnormal spoilage allocated to a loss account,formula,page222,20,分批成本法与分步成本法,Job Order versus Process Costing,分批成本法,返工,完工产品需要额外工作量，特定批次的正常返工，所有批次的正常返工，非正常返工,废料,产品的一部分或剩下的材料，没有经济价值，相对于特定批次或所有批次,分批成本法的优点和局限,Job Costing,Rework finished product need additional work,normal defective for a specific job,normal defective units common with all jobs,abnormal defective units,Scrap a portion of a product or leftover material that has no economic value,relates to specific job or common to all jobs,Job order costing benefit and limitations,21,分步成本法,分步成本法中的约当产量,部分完工的数量用相同工作量所能完工的产品数量来表示，案例,期初存货,计算公式,转换成本,直接人工加间接费用,Process Costing,equivalent unit in process costing partially completed units expressed in terms of complete unit with the same amount of work,example,page 224,Beginning inventory formula for calculation,page 224,Conversion cost direct labor plus overhead,分批成本法与分步成本法,Job Order versus Process Costing,22,分步成本法,分步成本法的成本流程,通过流程和部门，都有自己的在制品存货帐户，案例，图表,1C-11,生产成本报告的编制步骤,五个步骤,Process Costing,Process costing cost flows through processes and departments,have its own work-in-process inventory account,example,figure 1C-11,page 225,Steps in prepare a production cost report five steps,page 226,分批成本法与分步成本法,Job Order versus Process Costing,23,分步成本法,先进先出,只用当期发生的成本和履行的工作来计算单位成本，期初在制品存货与当期开始并完工的存货分开处理，五个步骤，案例,Process Costing,First in,first out calculate the unit cost using only costs incurred and work performed during current period,keep beginning WIP inventory separated from the inventory that begins and finished during current period,five step process,page 227,example 227-229,分批成本法与分步成本法,Job Order versus Process Costing,24,分步成本法,加权平均法,使用包括当期成本和前期成本（期初在制品存货中那部分）的总和，五个步骤，案例,多部门的生产成本,案例,Process Costing,Weighted-average method calculate the unit cost using all costs including both those for the current period and prior periods(part of the beginning WIP inventory),five step process,example,page 230-232,Production costing in a multi-department company for example,page 232-238,分批成本法与分步成本法,Job Order versus Process Costing,25,分步成本法,分步成本法下确定存货水平,案例,分步成本法下的损耗,正常损害和非正常损耗，两种方法,分步成本法的优点和局限,Process Costing,Determining inventory levels in process costing for example,page 239-240,Spoilage in process process costing normal and abnormal spoilage,handled in two ways,Benefits and limitations of process costing,分批成本法与分步成本法,Job Order versus Process Costing,26,作业成本法,Activity-Based Costing,作业成本法,基于作业所消耗的资源将成本分摊给顾客、服务和产品，资源成本动因，作业成本动因,阶段一,将资源成本（间接费用）分配给作业成本池或作业中心,阶段二,将作业成本分配给作业对象,Activity-based costing assigning costs to customer,services,and products based on an activitys consumption of resources,resource cost driver,activity cost driver,Stage one resource cost assignment of overhead,to activity cost pools or activity centers,Stage two activity cost assignment of activity costs to cost objects,27,作业成本法,Activity-Based Costing,ABC,的主要步骤,步骤,1.,识别作业和资源成本,单位级，批次级，产品存续级，设施存续级，客户级,步骤,2.,将资源成本分配给作业,案例,步骤,3.,将作业成本分配给成本对象,公式,Key Steps in ABC,Step 1.indentify activity and resource cost unit-level,batch-level,product-sustaining,facility sustaining,customer-level,Step 2.assign resource cost to activities example,page 242,Step 3 assign activity cost to cost objects formula,page 243,28,什么时候用,ABC,公司的产品极为多样化，复杂化和不同的数量,很容易发生成本扭曲的公司,ABC,与传统成本法之间的差异,ABC,与传统成本法,图表,1C-19,When to Use ABC,Firms have high product diversity,complexity or volume,Firms have a high likelihood of cost distortion,Differences between ABC and Traditional Costing,ABC vs.traditional costing Figure 1C-19,作业成本法,Activity-Based Costing,29,ABC,的优点和局限,优点,减少扭曲，获得相关成本，改变产品或作业设计时知道如何影响成本和价值，更好地决定添加或舍弃某个产品线,Benefits and Limitation of ABC,The benefits reduce distortion,access to relevant cost,alter product or activity design and know how overall cost and value are affected,better decisions can be made to add or drop a product line,作业成本法,Activity-Based Costing,30,ABC,的优点和局限,局限,不是所有的间接成本都与某个特定成本动因有关系，需要大量的开发和维护时间，软件，对变革的抵制，会计时髦，大量的信息，与,GAAP,不相符,Benefits and Limitation of ABC,The limitations not all overhead cost can be related to particular cost driver,require substantial development and maintenance time,software,resistance to change,accounting initiative,vast amount of information,do not conform to GAAP,作业成本法,Activity-Based Costing,31,产品生命周期成本法,Life-Cycle Costing,产品生命周期成本法,考虑一个产品或服务的整个生命周期，从概念到销售到保修服务，案例，成本规划和产品定价的基础，上游成本，制造成本和下游成本,战略关注于改善所有三个阶段的成本，在更早期就采取积极的措施,Life-cycle costing consider the entire life cycle of a product or service,from concept through sales and warranty services,example,page 245,basis for cost planning and product pricing,upstream costs,manufacturing cost,downstream costs,strategy focus on improving costs in all three phases,proactive in the earlier phases,32,其他成本法,Other Costing Methods,营运成本法,营运成本法,将分批成本法与分步成本法相结合，将直接材料分配给批次，直接人工和间接费用与分步成本法相同，图表,1C-20,1C-21,Operation Costing,Operation costing combine job costing with process costing,assign direct material to each job or batch,direct labor and overhead similarly to process costing,example,Figure 1C-20,page,1C-21,page 246,33,其他成本法,Other Costing Methods,营运成本法,后推成本法,及时制系统，与四步骤循环的连续追踪成本不同，忽略部分或全部会计分录，用正常或标准成本逆向追溯发生的成本，跳过在制品存货分录，节约会计成本，缺乏清晰的审计跟踪,Operation Costing,Backflush costing just in time system,contrast with sequential tracking costs through a four-stage cycle,omit some or all of the journal entries,normal or standard cost are used to work backward and flush out the cost,skip the journal entry for work-in-process inventory,save money on accounting,lack of clear audit trail,34,第三节：间接成本,Topic 3:Overhead Costs,35,固定和变动间接费用,Fixed and Variable Overhead Expenses,固定间接成本,固定间接成本,针对某个绩效期间来设定，设定优先度和追求效率，案例,变动间接成本,变动间接成本,设定优先度，有效率，日常营运，持续过程，案例,Fixed Overhead Costs,Fixed overhead costs set for a certain performance period,setting priorities and pursuing efficiency,example,page 252,Variable Overhead Costs,Variable overhead costs setting priorities and being efficient,on day-to-day basis,ongoing process,example,page 253,36,固定和变动间接费用,Fixed and Variable Overhead Expenses,固定间接成本分摊率,确定预算固定分摊率的四个步骤,案例,预算变动间接成本分摊率,变动间接费用分摊率,Fixed Overhead Cost Allocation Rates,Four steps in determining the budgeted fixed allocation rate page 253,example,Budgeted Variable Overhead Cost Allocation Rates,Variable overhead application rate,37,工厂范围，部门和,ABC,间接费用成本法,Plant-Wide,Departmental,and ABC Overhead Costing,全厂间接成本分摊率,全厂间接成本分摊率,用于生产设施上的所有间接成本的单一分摊率，计算，生产设施有明显的单一成本动因,Plant-wide Overhead Rate,Plant-wide overhead rate single rate for all overhead cost at a production facility,calculation,page 254,a strong single cost driver related to all types of production,38,工厂范围，部门和,ABC,间接费用成本法,Plant-Wide,Departmental,and ABC Overhead Costing,部门间接成本分摊率,部门间接成本分摊率,每个特定部门单独的间接成本分摊率，计算，部门是同质的,Departmental Overhead Rate,Departmental overhead rate single overhead rate for particular department,calculation,page 254,department is homogeneous,39,作业成本法下的间接成本分摊,作业成本法,使用多个成本池和成本动因，因果关系，作业为基础和数量为基础，图表,1C-22,1C-23,ABC Overhead Costing,Activity-based costing using multiple cost pools and cost driver,cause-and-effect relationship,activity-based and volume-based,Figure 1C-22,1C-23,page 255,工厂范围，部门和,ABC,间接费用成本法,Plant-Wide,Departmental,and ABC Overhead Costing,40,服务部门成本的分摊,Allocation of Service Department Costs,步骤,1,：追溯所有直接成本并将间接成本分摊到所有部门,单一比率成本分摊法,固定和变动成本设立单一分摊率,边际贡献成本分摊法,分别设立变动和固定成本池,Phase 1:Trace Direct Cost and Allocate Overhead Costs to Department,Single-rate cost allocation method single allocation base for a service departments combined fixed and variable costs,page 257,Contribution Margin cost allocation method separate fixed and variable cost pools for allocation of service department,page 257,41,步骤,2,：将特定服务部门的成本分配到生产部门或其他服务部门,直接分配法,案例,按步向下分配法,案例,交叉法分配法,案例,Phase 2:Allocate Service Department Costs to Production Department or Other Service Departments,Direct method example,page 259,Step-down method example,page 260-261,Reciprocal method example,page 261-262,服务部门成本的分摊,Allocation of Service Department Costs,42,步骤,3,：将生产部门的成本分摊到产品,Phase 3:Allocate Production Department Costs to Products,服务部门成本的分摊,Allocation of Service Department Costs,43,第四节：经营效率,Topic 4:Operational Efficiency,44,材料需求计划,Material Requirements Planning,物料需求计划,“,推,”,系统,假设,案例,MRP,系统的利益,MRP,系统的利益包括,更少地协调，计划的改进，更有效的存货控制，缓冲存货，对需求的快速反应，更好的生产过程控制,Material requirements planning “push”system,Premises example,page 267-268,Benefits of MRP System,benefit of MRP system include less coordination,schedule improvement,more efficient inventory control,buffer inventory,quick response to demand,better manufacturing process process,45,及时制生产,Just-in-Time Manufacturing,及时制系统,综合的产品和存货控制方法体系，精益生产，,“,拉,”,系统,JIT,系统的特征,JIT,环境的主要特征,工作单元，多技能工人，减少设置时间，减少生产前置时间，可靠的供应商,Just-in-time system comprehensive product and inventory control methodology,lean manufacturing,“pull”,Characteristics of JIT Systems,Major characteristics of a JIT environment work cells,multiskilled workers,reduced setup times,reduced manufacturing lead times,reliable suppliers,46,及时制生产,Just-in-Time Manufacturing,JIT,实施中使用看板,看板,可视的记录与卡片，显示需要特定数量的材料或配件,The Use of Kanban in JIT Implementation,Kanban visual record or a card,signal the need for a specified quantity of material or parts,47,及时制生产,Just-in-Time Manufacturing,JIT,的优点和局限,一些一般的优点,生产优先，减少设置和前置时间，没有过度生产，改善质量控制，存货控制，更少的书面工作，很强的供应商关系,JIT Benefits and Limitations,Some of the general benefits of JIT production priorities,reduced setup and lead time,no overproduction,impr