管理会计基础MA（全英语）

石真乙

目录

  • 1 Chapter 1 Accounting for managment
    • 1.1 Testing 学习签到
    • 1.2 Learing outcome
    • 1.3 Management accounting
    • 1.4 The nature of good information
      • 1.4.1 Data and information
      • 1.4.2 Attributes of good information
    • 1.5 Mission statemnt
      • 1.5.1 Examples of mission statements
    • 1.6 Planning, decision making and control
      • 1.6.1 Planning
      • 1.6.2 Decision making
      • 1.6.3 Control
      • 1.6.4 The managerial processes of planning,decision making and control
      • 1.6.5 Level of planning
    • 1.7 Responsibility accounting
    • 1.8 Financial and management accounting
    • 1.9 Chapter 1 学习签到
    • 1.10 Ch 1 例题答案
  • 2 Chapter 2 Cost classification
    • 2.1 Learning outcome
    • 2.2 Cost classification
    • 2.3 Analysing costs
      • 2.3.1 Why we need to understand costs
      • 2.3.2 Cost terms
      • 2.3.3 The cost card
    • 2.4 Classifying costs
      • 2.4.1 Classifying cost by element
      • 2.4.2 Classifying costs by nature
      • 2.4.3 Classifying cost by function
      • 2.4.4 Classification cost by behaviour
      • 2.4.5 Identifying cost behaviour
    • 2.5 High-Low method
      • 2.5.1 Using the high-low method
      • 2.5.2 High-low method with stepped fixed costs
      • 2.5.3 High-low method with changes in variable cost per unit
      • 2.5.4 Advantages and limitations of the high-low method
    • 2.6 Cost equations
    • 2.7 Cost coding
      • 2.7.1 Coding system
    • 2.8 Chapter 2 学习签到
    • 2.9 Ch 2 例题答案
  • 3 Chapter 3 Accounting for materials
    • 3.1 Learning outcome
    • 3.2 Inventory control cycle
    • 3.3 Total cost of having inventory
      • 3.3.1 Costs of holding inventory
      • 3.3.2 Costs of ordering inventory
      • 3.3.3 Total annual cost of inventory
      • 3.3.4 Costs of carrying inventory
      • 3.3.5 Disadvantage of low inventory levels
      • 3.3.6 Disadvantages of high inventory levels
      • 3.3.7 QUIZ
    • 3.4 Systems of inventory control
      • 3.4.1 Economic order quantity (EOQ)
      • 3.4.2 EOQ with discounts
      • 3.4.3 Gradual replenishment of inventory
      • 3.4.4 Economic batch quantity (EBQ)
      • 3.4.5 Re-order level
      • 3.4.6 Maximum and minimum inventory levels
      • 3.4.7 Control procedures to minimise discrepancies and losses
    • 3.5 Valuing inventory
      • 3.5.1 FIFO
      • 3.5.2 LIFO
      • 3.5.3 AVCO
      • 3.5.4 QUIZ
    • 3.6 The material inventory account
    • 3.7 Chapter 3 学习签到
    • 3.8 Ch 3 例题答案
  • 4 Chapter 4 Accounting for labour
    • 4.1 Learning outcome
    • 4.2 Remuneration systems
      • 4.2.1 Payroll department
      • 4.2.2 Remuneration systems
      • 4.2.3 Time-related systems
      • 4.2.4 Output related systems
      • 4.2.5 Incentive (bonus) schemes
    • 4.3 Direct and indirect labour
    • 4.4 Accounting for labour costs
    • 4.5 Labour turnover
    • 4.6 Labour efficiency
    • 4.7 Labour capacity
    • 4.8 Labour production volume
    • 4.9 Measuring labor activity
    • 4.10 Idle time ratio
    • 4.11 QUIZ
    • 4.12 Chapter 4 学习签到
    • 4.13 Ch 4 例题答案
  • 5 Chapter 5 Accounting for overheads
    • 5.1 Learning outcome
    • 5.2 Direct expenses
    • 5.3 Indirect expenses
    • 5.4 Types of overhead
    • 5.5 Absorption costing
      • 5.5.1 Allocation and apportionment
        • 5.5.1.1 Example 1
      • 5.5.2 Reapportionment
        • 5.5.2.1 Direct method
          • 5.5.2.1.1 Example 2
        • 5.5.2.2 Step-down method
          • 5.5.2.2.1 Example 3
        • 5.5.2.3 Repeated distribution method
          • 5.5.2.3.1 Example 4
        • 5.5.2.4 Using equations
      • 5.5.3 Overhead absorption
        • 5.5.3.1 Overhead absorption rate
          • 5.5.3.1.1 Example 5
          • 5.5.3.1.2 Example 6
          • 5.5.3.1.3 QUIZ
      • 5.5.4 Under and over absorption
        • 5.5.4.1 Over-absorbed overhead
        • 5.5.4.2 Under-absorbed overhead
        • 5.5.4.3 Under or over absorption
        • 5.5.4.4 Example 7
        • 5.5.4.5 QUIZ
    • 5.6 Production overhead account
      • 5.6.1 Over absorbed overheads
      • 5.6.2 Under absorbed overheads
      • 5.6.3 QUIZ
    • 5.7 Chapter 5 学习签到
    • 5.8 Ch 5 例题答案
  • 6 Chapter 6 Absorption and marginal costing
    • 6.1 Learning outcome
    • 6.2 The treatment of fixed production costs
    • 6.3 Marginal costing
      • 6.3.1 Contribution
      • 6.3.2 Example
      • 6.3.3 Contribution per unit
      • 6.3.4 Marginal costing statement of profit or loss
      • 6.3.5 Advantages and disadvantages of marginal costing
    • 6.4 Absorption costing
      • 6.4.1 Absorption costing statement of profit or loss
      • 6.4.2 Example 2
      • 6.4.3 Advantages and disadvantages of absorption costing
    • 6.5 Comparing marginal and absorption costing profits
      • 6.5.1 Changes on inventory levels
      • 6.5.2 Example
    • 6.6 Reconciling marginal and absorption costing profits
      • 6.6.1 Example 3
      • 6.6.2 QUIZ
    • 6.7 Chapter 6 学习签到
    • 6.8 Ch 6 例题答案
  • 7 Chapter 7 Process costing
    • 7.1 Learning outcome
    • 7.2 Different types of production
    • 7.3 Job costing
      • 7.3.1 QUIZ
    • 7.4 Batch costing
    • 7.5 Process costing
      • 7.5.1 Losses in a process
        • 7.5.1.1 Normal loss
        • 7.5.1.2 Abnormal loss
        • 7.5.1.3 Abnormal gain
        • 7.5.1.4 Suggested approach
        • 7.5.1.5 QUIZ
        • 7.5.1.6 Work in progress (WIP)
        • 7.5.1.7 QUIZ
    • 7.6 Joint and by-products
      • 7.6.1 Accounting treatment of joint costs
      • 7.6.2 Accounting treatment of by-products
      • 7.6.3 QUIZ
      • 7.6.4 Process accounts for joint and by-products
    • 7.7 Chapter 7 学习签到
    • 7.8 Ch 7 例题答案
  • 8 Chapter 8 Service and operation costing
    • 8.1 Learning outcome
    • 8.2 Service and operation costing
    • 8.3 Cost units
      • 8.3.1 QUIZ
    • 8.4 Service cost analysis
    • 8.5 Chapter 8 学习签到
    • 8.6 Ch 8 例题答案
  • 9 Chapter 9 Alternative costing principles
    • 9.1 Learning outcome
    • 9.2 Modern production environments
    • 9.3 Activity based costing (ABC)
    • 9.4 Target Costing
    • 9.5 Life cycle costing
      • 9.5.1 Development stage
      • 9.5.2 Introduction stage
      • 9.5.3 Growth stage
      • 9.5.4 Maturity stage
      • 9.5.5 Decline stage
      • 9.5.6 Advantages of life cycle costing
      • 9.5.7 Compare with traditional management accounting
      • 9.5.8 Life cycle costing
      • 9.5.9 The implications of life-cycle costing
    • 9.6 Total Quality Management (TQM)
      • 9.6.1 Conformance costs
      • 9.6.2 Non-conformance costs
      • 9.6.3 QUIZ
    • 9.7 Chapter 9 学习签到
    • 9.8 Ch 9 例题答案
  • 10 Chapter 10 Source of data
    • 10.1 Learning outcome
    • 10.2 Types of data
    • 10.3 Source of data
      • 10.3.1 Internal sources of information
      • 10.3.2 External sources of data
      • 10.3.3 Source of data
    • 10.4 Sampling
      • 10.4.1 Random sampling
      • 10.4.2 Systematic sampling
      • 10.4.3 Stratified sampling
      • 10.4.4 Multistage sampling
      • 10.4.5 Cluster sampling
      • 10.4.6 Quota sampling
    • 10.5 Big data
      • 10.5.1 Processing of Big Data
      • 10.5.2 Characteristics of Big Data
      • 10.5.3 Big Data and performance management
      • 10.5.4 How is Big Data used?
      • 10.5.5 Risks associated with Big Data
    • 10.6 Chapter 10 学习签到
    • 10.7 Ch 10 例题答案
  • 11 Chapter 11 Analysing data
    • 11.1 Average data
      • 11.1.1 Mean
      • 11.1.2 Median
      • 11.1.3 Mode
    • 11.2 Measures of spread
      • 11.2.1 Range
      • 11.2.2 Standard devidation and variance
      • 11.2.3 Coefficient of vairation
    • 11.3 Expected values
    • 11.4 Normal distribution
      • 11.4.1 Characteristics of the normal distribution
      • 11.4.2 Standard normal distribution
      • 11.4.3 Normal distribution tables
    • 11.5 Chapter 11 学习签到
    • 11.6 Ch 11 例题答案
  • 12 Chapter 12 Forecasting techniques
    • 12.1 Learning outcome
    • 12.2 The need for forecasting
    • 12.3 Step by step process
    • 12.4 Linear regression
      • 12.4.1 Correlation
        • 12.4.1.1 The correlation coefficient (r)
        • 12.4.1.2 The coefficient of determination
      • 12.4.2 Benefits and limitation
    • 12.5 Time series analysis
      • 12.5.1 Components of a time series
      • 12.5.2 Calculating the trend and seasonal variation
      • 12.5.3 Calculating the seasonal variation
      • 12.5.4 Moving averages
      • 12.5.5 Extrapolating the trend
      • 12.5.6 Seasonal variations
      • 12.5.7 Forecasting
      • 12.5.8 Limitations of time series analysis
    • 12.6 Index numbers
      • 12.6.1 Types of index numbers
      • 12.6.2 Index numbers and forecasting
    • 12.7 Chapter 12 学习签到
  • 13 Chapter 13 Budgeting
    • 13.1 Learning outcome
    • 13.2 The purposes of budgeting
    • 13.3 Behavioural aspects of budgeting
      • 13.3.1 The top down approach  Imposed style budgeting
      • 13.3.2 The bottom up approach Participative budget
      • 13.3.3 QUIZ
    • 13.4 Motivation and budgeting
      • 13.4.1 The setting of budgets and targets
      • 13.4.2 Incentive schemes
    • 13.5 The budgetary process
      • 13.5.1 The budget committee
      • 13.5.2 The budget manual
      • 13.5.3 Principle budget factor
      • 13.5.4 Budget preparation
      • 13.5.5 Final steps in the budget process​
    • 13.6 Continuous budgets
      • 13.6.1 What if analysis
      • 13.6.2 Scenario planning
    • 13.7 Functional budgets
      • 13.7.1 Sales budget
      • 13.7.2 Production budgets and inventory adjustment
      • 13.7.3 Material usage
      • 13.7.4 Materials purchases budget
      • 13.7.5 Labour budgets and Overhead budgets
    • 13.8 Cash budget
      • 13.8.1 Preparing a cash budget
      • 13.8.2 Cash receipts
      • 13.8.3 Cash payments
    • 13.9 The master budget
    • 13.10 Feedback control
    • 13.11 Feedforward control
    • 13.12 Fixed budgets
    • 13.13 Flexible budgets
    • 13.14 Fixed and flexible budgets
    • 13.15 Variances
    • 13.16 Responsibility accounting
    • 13.17 Chapter 13 学习签到
    • 13.18 Ch 13 例题答案
  • 14 Chapter 14 Capital budgeting
    • 14.1 Learning outcome
    • 14.2 Capital investment
    • 14.3 Capital budgeting
    • 14.4 Investment appraisal
      • 14.4.1 Cash flows used for investment appraisal
    • 14.5 Relevant cost terms
      • 14.5.1 Illustration 1
    • 14.6 The time value of money
      • 14.6.1 Simple interest
      • 14.6.2 Compound interest
      • 14.6.3 Nominal interest rate and effective interest rate
      • 14.6.4 Discounting
        • 14.6.4.1 Present value tables
      • 14.6.5 The cost of capital
    • 14.7 Capital investment appraisal
      • 14.7.1 The Payback Period
        • 14.7.1.1 Discounted Payback
        • 14.7.1.2 Advantages and disadvantages of payback
      • 14.7.2 Net present value (NPV)
        • 14.7.2.1 Advantages and disadvantages of NPV
      • 14.7.3 Internal rate of return (IRR)
        • 14.7.3.1 Advantages and disadvantages of IRR
      • 14.7.4 Annuities
      • 14.7.5 Perpetuities
      • 14.7.6 IRR with Constant annual cash flows
      • 14.7.7 Annuities/perpetuities in advance and in arrear
        • 14.7.7.1 Advanced annuities and perpetuities
      • 14.7.8 Delayed annuities and perpetuities
    • 14.8 Chapter 14 学习签到
    • 14.9 Ch 14 例题答案
  • 15 Chapter 15 Standard costing
    • 15.1 Learning outcome
    • 15.2 Budgeting vs. standard costing
    • 15.3 Types of standard
      • 15.3.1 Ideal standard
      • 15.3.2 Attainable standard
      • 15.3.3 Current standard
      • 15.3.4 Basic standard
      • 15.3.5 QUIZ
    • 15.4 Variance
      • 15.4.1 Sales variance
      • 15.4.2 Material variance
        • 15.4.2.1 Material inventory and variances
      • 15.4.3 Labour cost variance
      • 15.4.4 Variable overhead variances
      • 15.4.5 Fixed overhead variances
    • 15.5 Calculating actual or standard from variance data
    • 15.6 Operating statements
    • 15.7 Reporting of variances
      • 15.7.1 Causes of variances
      • 15.7.2 Variance investigation
    • 15.8 Chapter 15 学习签到
    • 15.9 Ch 15 例题答案
  • 16 Chapter 16 Performance measurement techniques
    • 16.1 Learning outcome
    • 16.2 The purpose of performance measurement
    • 16.3 Financial performance measures
      • 16.3.1 Measuring profitability
      • 16.3.2 Measuring liquidity
      • 16.3.3 Measuring activity
      • 16.3.4 Measuring risk
      • 16.3.5 Divisional performance measures
      • 16.3.6 Problems with financial measures
    • 16.4 Non-financial performance measures
      • 16.4.1 Measuring productivity
      • 16.4.2 Measuring quality
      • 16.4.3 Features of non-financial measures
    • 16.5 The balanced scorecard
      • 16.5.1 The model
    • 16.6 Benchmarking
      • 16.6.1 The service sector
      • 16.6.2 Non-profit and public sector
    • 16.7 Cost control and reduction
    • 16.8 Chapter 16 学习签到
    • 16.9 Ch 16 例题答案
  • 17 Chapter 17 Presenting information
    • 17.1 Learning outcome
    • 17.2 Presenting information
    • 17.3 Reports
    • 17.4 Tables
    • 17.5 Graphs and Charts
    • 17.6 Bar charts
      • 17.6.1 Simple bar chart
      • 17.6.2 Component bar chart
      • 17.6.3 Percentage component bar chart
      • 17.6.4 Compound (multiple) bar chart
    • 17.7 Line graphs
    • 17.8 Scatter diagrams
    • 17.9 Pie charts
    • 17.10 QUIZ
    • 17.11 Chapter 17 学习签到
    • 17.12 Ch 17 例题答案
  • 18 Chapter 18 Spreadsheets
    • 18.1 Learning outcome
    • 18.2 Uses of spreadsheets
    • 18.3 Statistical functions
    • 18.4 Advantages of spreadsheets
    • 18.5 Disadvantages of spreadsheets
    • 18.6 Chapter 18 学习签到
    • 18.7 Ch 18 例题答案
  • 19 MA Final Revision
    • 19.1 Revision
    • 19.2 In class examples
    • 19.3 Example 1-3 Answer
Learning outcome
  • 1 Outcome
  • 2 Overview

Outcome

}By the end of this session you should beable to:

ØDiscuss the purpose of mission statementsand their role in performance measurement

ØDiscuss the purpose of strategic andoperational and tactical objectives and their role in performance measurement

ØDiscuss the impact of economic and marketconditions on performance measurement

ØExplain the impact of governmentregulation on performance measurement

ØDiscuss the relationship betweenshort-term and long-term performance

ØDiscuss and calculate measures offinancial performance (profitability, liquidity, activity and gearing) andnonfinancial measures

ØDiscuss the importance of nonfinancialperformance measure

ØPerspectives of the balanced scorecard

Ø–Discuss the advantages and limitations of the balanced scorecard

Ø–Describe performance indicators for financial success, customer satisfaction,process efficiency and growth

Ø–Discuss and establish critical success factors and key performance indicatorsand their link to objectives and mission statements

Ø–Establish critical success factors and key performance indicators in a specificsituation

ØDiscuss the role of benchmarking inperformance measurement

ØEconomy, efficiency and effectiveness

Ø–Discuss the meaning of each of the efficiency, capacity and activity ratios

Ø–Calculate the efficiency, capacity and activity ratios in a specific situation

ØResource utilisation

Ø–Describe measures of performance utilisation inservice and manufacturing environments

Ø–Establish measures of resource utilisation ina specific situation

ØDistinguish performance measurementissues in service and manufacturing industries in relation to quality.

ØDiscuss measures that may be used toassess managerial performance and the practical problems involved

ØProfitability

Ø–Calculate return on investment and residual income

Ø–Explain the advantages and limitations of return on investment and residual income

ØDescribe performance measures which wouldbe suitable in contract and process costing environments

ØDescribe performance measures appropriatefor service industries

ØDiscuss the measurement of performance inservice industry situations

ØDiscuss the measurement of performance innon-profit seeking and public sector organisations

ØEconomy, efficiency and effectiveness

Ø–Explain the concepts of economy, efficiency and effectiveness

Ø–Describe performance indicators for economy, efficiency and effectiveness

Ø–Establish performance indicators for economy, efficiency and effectiveness in aspecific situation

ØCompare cost control and cost reduction

ØDescribe and evaluate cost reductionmethods

ØDescribe and evaluate value analysis.andanswer questions relating to these areas.