acca考前沖刺-f5筆記總結(jié)

/實(shí)際計(jì)算CostofsaleCOS)時(shí)，OverheadabsorbedOARxactualactivity★考點(diǎn)Recognizesellingpricescoverall通過(guò)改變生產(chǎn)規(guī)模Manipulate IAS2– BasedontheassumptionthatoverheadsareMarginalDangerthatproductssoldonmarginalcontributionfailtocoverfixedFixedcostaretreatedasperiodProfitdependsonsalesandNecessitatesysisofmixedcostsbetweenFCand★★技巧ACMCClosingInventoryOpeningInventory)x *Thereisoftenmorethanonewaytoallocatetheoverheads.Activity-based★考點(diǎn)Activity-basedcosting適用OneorafewsimpleandsimilarProduction emoreOverheadcosts占很小比例AssessproductprofitabilityconsumptionnotdrivenbyLargerorganizations&theservice解題步驟解題步驟：CostPoolCostDriveOARAbsorbedFull★考點(diǎn)★考點(diǎn)Timeconsuming&ControlOCbymanagingcostLimitedbenefit當(dāng)成本和volumeProfitabilityysistocustomers或生產(chǎn)BetterunderstandingofwhatdrivesArbitraryapportionment★考點(diǎn)-計(jì)算題 ysis★成本效益分析CostpluspricingFocusonFocusonEstimatedcost–Targetcost=CostTargetCost=Sellingprice–desiredprofitStepsoftargetProductSellingClosethecost1)便宜的材料（bulkbuying采購(gòu)折扣或新供應(yīng)商eliminatenonvalueadded注：不能在質(zhì)量上妥協(xié)compromise，不得影響質(zhì)量Performancemanagementfocusonsalestargetsimproveproductionprocessedtodrivedowncosts，至少達(dá)到目標(biāo)成本★考點(diǎn)DifficultiesofusingtargetcostinginserviceSimultaneity同時(shí)性：createdattimeHeterogeneityqualityconsistencyIntangibilityofwhatisPerishabilitycannotmakeinadvanceandstoreNotransfertoownership除此以外，服務(wù)行業(yè)需要的定性的qualitativeinformation來(lái)實(shí)現(xiàn)價(jià)格和評(píng)估表現(xiàn)，eg：Qualityofservice或Repeatcustomers等等Lifecycle Salesvolume：Ahighlevelofset-upcostsProductdesignandproduction Salesvolume：VerylowlevelHighmarketingandpromotioncostsHighbusinessrisk(negativecashflow，veryhighfixed Salesvolume：RapidincreaseMarketingandpromotioncostwillcontinuethroughthisCostsdecreaseasfixedcostsarerecoveredovergreatersales Salesvolume：StablehighInitiallyprofitskeepincreaseasinitialset-upandfixedcostsareMarketinganddistributioneconomiesarePricecompetitionandproductdifferentiationwillstarttoerodeprofitabilityasnewcustomersarelimited Salesvolume：FallingProductisphasingoutmarketingcostsarecutinthisAreplacementproductneedstohavebeenExtradevelopmentcoststorefinethemodel/functiontoextendlife作用 Designcostsoutofproducts70%+的成本，從整個(gè)生命周期來(lái)看，最大化的izethelengthofthelifecycleitself.將產(chǎn)品可的時(shí)間拉長(zhǎng)，來(lái)增加收Managetheproduct’scashflowKeytimeperiodsneedtobemeasured：TimetomarketBreak-eventimeafterproductlaunchReturnfactor投資收回后收益Implications對(duì)企業(yè)的啟示/意Truecostsofproductareidentified特點(diǎn)：考慮了R&D，全面考慮了產(chǎn)品Pricewillchangeaccordingtodemand產(chǎn)品價(jià)格隨市場(chǎng)需求/Assessprofitabilityoverproductlifenotbyperiod★考點(diǎn)Benefits優(yōu)勢(shì)costs發(fā)生在先期，即研發(fā)和產(chǎn)品引進(jìn)市場(chǎng)階段.鼓勵(lì)長(zhǎng)期回報(bào)的政策，譬如若產(chǎn)品生命5年，這5年內(nèi)全部多少，則有多少.鼓勵(lì)工程師和生產(chǎn)經(jīng)理從大局考慮，而非短期的性.★考點(diǎn)計(jì)算題：Profitability=totalsalesrevenue–totalcost，記R&D階段費(fèi)Throughputaccounting產(chǎn)量會(huì)TheoryofconstraintsTOC)限制理論：目的是最大化生產(chǎn)力Throughput=salesrevenue–directmaterialMaterialistheonlytotallyvariablecostintheshort-term.Directlaborcostsarenotvariableintheshort-term.Manyemployeesareusuallyguaranteedaminimumweeklywage.短期內(nèi)工資非可變成本，許多員工是固定工資.TOC理論focusesonfactorsbottleneckswhichareconstraintstothisBottlenecksIdentifythebindingconstraintsExploit..Evaluatethesystemsbottleneck.評(píng)估+increasesourcesorimproveitsReturntostep1.通常，一個(gè)瓶頸克服，就會(huì)有另一個(gè)瓶頸產(chǎn)生.重復(fù)步驟提升★考點(diǎn)-計(jì)算題(09.Throughputperfactoryhour(usuallyin Sales-directmaterialbottleneckhour(factoryhour)perFactorycostperfactoryhour(usuallyin

TotalfactorycostThroughputaccountingratio Throughput(Return)perbottleneckfactorycostperbottleneckIdentifythebottleneckCalculatethethroughputperunitforeachproductCalculatethethroughputperunitofthebottleneckresourceforeachproductRanktheproductsintheorderoftheresult3Allocateresourcesusingrankforbestproductionplan.bottleneckLimitationsofTPAR缺點(diǎn)/Itconcentratesontheshort-termdecisionmaking.Thebottleneckandlaborcostsarelargelyfixed.However,itisnotrealisticforabusinesstoproduceontheshorttermonly.Itismoredifficulttoapplythroughputaccountingconceptstothelongertermwhenallcostsarevariable.ThecompanyshouldconsiderthislongtermviewbeforerejectingproductswithaTPAR<1.固定成本長(zhǎng)期不可能不變，所以需要從長(zhǎng)期來(lái)考慮，即時(shí)TPAR<1的產(chǎn)品，有長(zhǎng)期意義，也要繼續(xù)生產(chǎn)。所以，不能僅僅從TPAR來(lái)判斷。FixedcostInventoryvaluedatValueaddedTraditionalcostingMaterial，Labor&VOHFOH+othersTotalproductioncostWhenitemsproducedSellprice–productcostMaterialLabor+Overhead+othersMaterialonlyWhenitemsRateatmoneyisearnedEnvironmental重要意義fromaclearunderstanding&effectivemanagementofenvironment-related對(duì)于某些行業(yè)，環(huán)境成本are inghugeforsomecompanies.一旦確認(rèn)了，有助于控制和降低這部分成本.譬如石油公司BP.Ethicalissues–企業(yè)需要認(rèn)識(shí)到生產(chǎn)對(duì)環(huán)境的影響(e.g.carbonImprovedbrandimage–’greenproductcanbesellingpoint.Moreaccuratepricingandimprovedprofitability.HansenandMendoza(1999)EnvironmentalpreventioncostsThecostsofactivitiesundertakentopreventtheproductionofwaste.Eg：environmentalEnvironmentaldetectioncostsCostsincurredtoensurethattheorganisationcomplieswithregulationsandvoluntaryEg：recordkeeandEnvironmentalinternalfailurecostsCostsincurredfromperformingactivitiesthathaveproducedcontaminantsandwastethathavenotbeendischargedintotheenvironment還未排入外部環(huán)境egwastedisposalCostsincurredonactivitiesperformedafterdischargingwasteintotheConventionalcostRawmaterialandenergy PotentiallyhiddencostsIn‘generaloverheads’Coststobeincurredatafuturedate，egcleanupthecostsofpreparingenvironmentalreports（環(huán)境報(bào)告★考點(diǎn)-論述題 種確認(rèn)和分配環(huán)境成本的方法Thematerialinflowsarerecordedandbalancedwithoutflows.Input/meanswhatcomesin,mustgoMaterialflow3種形態(tài)categories存在FlowcostSystemand3value和cost要分別計(jì)算目的是降低tyofmaterials來(lái)降低totalbusinesscostsinlong-runpositiveeffectontheenvironment&businesslong-termcost.Lifecycle的成本（fullenvironmentalconsequences）. 定義：又稱Cost-volume-profit ysis(CVP)，公司在盈虧平衡點(diǎn)的利潤(rùn)為$nil.Ifsalesexceedthebreak-evenpoint(該點(diǎn)是一個(gè)salesvolume)，公司才能.SellingpriceperVariablecostperTotalfixedMethod1:ActivitylevelatwhichthereisneitherprofitorBreak-evenpoint FixedUnitMethod2:Theamountofcontributionearnedperdollarof Contribution/SellingpriceBreakeven Fixed Break-evenpointxsellingprice/C/SMethod3:Thedifferencebetweenthebudgetedlevelofactivityandthebreak-evenlevelofMarginof Budgetedsales－BreakevenMarginof Budgetedsales–BreakevenBudgeted補(bǔ)充Salesvolumetoearnarequired Requiredprofit+FixedContributionperChart1：Charthighlighttheimportanceofcontributionandfocusonthevariablecosts.ChartTheprofit-volumeprofitandbreak-evenpointofanychangesin基于3個(gè)理論假設(shè)+2個(gè)補(bǔ)充.Allcostscanbesplitintofixedandvariableelements.所有成本都簡(jiǎn)單分成固定和可變Inventorylevelsareconstant(Sales=Production).庫(kù)存水平是定值Multi-productbreak-evenysis多種產(chǎn)品的盈虧平WeightedaverageC/S =totaltotalBreak-evenpoint FixedweightedaverageUnitSalesrevenuetoearnarequired Requiredprofit+FixedweightedaverageC/SMarginofsafety Budgetedsales–BreakevenBudgeted C1×Q1+C2×Q2+C3×Q1+Q2+C= Q=★考點(diǎn)-計(jì)算題+繪圖題（12Dec，Q1）Themulti-productprofit-volumeC/Sratio，排序ranktheproductsinorderofPlanningwithlimiting：Calculatethecontributionperunitforeachproduct.RanktheproductsinorderoftheresultfromcontributionAllocatetheresourcesusingthisranking.Definethevariables(xy)可以letX=unitsofproductAStatetheconstraintsaslinearrelationships10X+15Y18000，X、Y》contribution um：8X+12DrawthelinesonthegraghFeasibleregion&OptimumproductionpointSlackistheamountofresourceisnotfullyusedandindicatesthatunusedresourcescanbeputintoanotheruse.表示資源沒(méi)有充分利用，可以將該資源用于其他地方.Surplusistheamountofoutputovertheminrequirement表示產(chǎn)出超過(guò)最低要求Shadowpricedualprice)AdditionalcontributiongeneratedfromoneadditionalunitoflimitingShadowpriceNewtotalcontributionOriginaltotalcontribution可得額外貢Opportunitycostofnothavingtheuseofoneextraunit.不使用額源的機(jī)會(huì)成 umextraamountthatshouldbepaidforoneadditionalunitofscarceresource.額外稀缺☆如果shadowprice額外單位成本，方案可行★★典型例題：10JuneQ3&10DecThepriceelasticityofdemandPED)Ifthe%changeindemand>the%changein mended.降價(jià)來(lái)促進(jìn)銷Ifthe%changeindemand<the%changein mended提價(jià)來(lái)增加利izeprofitistocalculatetheextracostsandrevenuesatdifferentcombinationsofoutputandsellingprice.額外收入和額外成本比較ThealgebraicapproachMarginalcost=Marginalrevenue， TheoptimalsellingpricecanbedeterminedusingMR=MCMarginalrevenueistheadditionalrevenuefromsellingoneextraunit.Itmaynotthesameasthepricechargedforallunitsuptothatdemandlevel，astoincreasevolumesthepricemayhavetobereduced.1個(gè)時(shí)的額外收入，這里需要注意的是：伴隨銷售量增加，售價(jià)可能會(huì)Marginalcostisthecostfrommakingonemore★考點(diǎn)-計(jì)算步驟DemandEstablishthelinearrelationshipbetweenprice(P)andtydemanded公式P=a-bQWherethepriceincreases tydemandedwillMarginalrevenue公式MR=a-EstablishtheMC=variablecostper izeprofitequateMCandMRthentofindQ.MR=MCSubstituteQintothepriceequationtofindtheoptimumprice.Calculate Cost-basedEquationforthetotalcostmarkupaFC，bVC，X是activitylevel，Y是總成本Easy，quick，andcheapto確保所有成本都cover，公司Arbitraryallocation任意分配，overhead有性，基于不同的costdrive會(huì)不同growthmaturityanddecline階段后，價(jià)格逐漸下降.階段：在產(chǎn)品生命周期的earlystage，gainhighunitprofits.★考點(diǎn)suitablefor適用于ProductisnewanddifferentandhaslittledirectcompetitionProductshaveashortlifecycle.ThestrengthofdemandandsensitivityofdemandtopriceoftheproductAfirmwithliquidityproblemsneedstogeneratehighcashflowsearlyon公司有流動(dòng)性要求，需要盡★考點(diǎn)suitablefor適用于ThefirmwishestoincreasemarketshareEconomiesofscale規(guī)模經(jīng)濟(jì)(highsalesvolumeresultincostThefirmwantstodiscouragenewentrantsfromenteringthemarketShortentheinitialperiodofproduct’slifecycleCompanysellsthesameproductatdifferentpricesindifferentmarkets不同地區(qū)，不同定價(jià).Conditions適用于：Customerscanbesegregatedintodifferentmarkets能夠劃分市場(chǎng)（按、地區(qū)等Customerscannotbuyatthelowerpriceinonemarketandsellatthehigherpriceintheothermarket無(wú)Sellermusthavesomedegreeofmonopolypower賣方必須有市場(chǎng)的能Oneproductissoldsepara ybutnormallyusedwithanotherproduct.兩個(gè)產(chǎn)品一起使用eg.badmintonballsandbadmintonpads羽毛球拍和羽毛球，銷售Mostorganizationssellnotjustoneproductbutarangeofproducts.Focusisplacedontheprofitfromthewholerangeratherthantheprofitoneachsingleproduct.Thisincludestydiscountsandcumulativetydiscounts.不同數(shù)量，不同折IncreasecustomerloyaltyAttractnewcustomersLowersalesprocessingcostsRelevantcostsRelevantcostscanbeusedtoarriveataminimumtenderpriceforaone-offtenderorcontract.Theminimumpriceshouldbeequaltothetotalofallrelevantcashflows.★★典型考題11JuneQ2(a)demandfunction(b)penetration/skimming09DecQ5(b)p plementarypricing10JuneQ1(c)thechoiceofpricingstrategiesRelevant ★★★重點(diǎn)+難點(diǎn)+考點(diǎn)AcceptorrejectShutdown

Makeor內(nèi)部成本>外部采購(gòu)，買Minimum

內(nèi)部成本>外加工，外采購(gòu)Further銷售-后續(xù)加工費(fèi)，選更大值Relevantcostsdirectconsequenceofadecisionfurthercashflow，3FuturecostsAvoidancecosts–thespecificcostsofanactivitywhichwouldbeavoidedifthatactivitydidnotexist如果行為不發(fā)生可避免的成本不屬于relevantSunkcosts–costshavealreadybeenincurred.Committedcosts–costsunderalong-termcontract.承諾成本，不滿足incremental，例如：合(RelevantcostofSpecifictoadepartment/product是直接相關(guān)的 是relevantcostGeneralorAllocatedfixedcost分?jǐn)傔^(guò)來(lái)的制造費(fèi)用不是relevantcostMakeorIfsparecapacityIfnosparecapacityRelevantcostofmakingin=variablecostofinternalmanufacture+anyfixedcostsdirectlyrelatedtothatproduct.Relevantcostofmakingin=variablecostofinternalmanufacture+anyfixedcostsdirectlyrelatedtothatproduct+opportunitycostofinternalmanufacture.OtherissuestoReliabilityofexternalrs外采購(gòu)供應(yīng)商的可靠ControlWorkforceandLegalSparecapacitycanbringotherbenefitsOutsourcing部件外采購(gòu)或工序外包：外采購(gòu)的可靠性多出的laborPotentiallossofinformation丟失Costsavings節(jié)約成本（whenbuyAccesstoexpertise，specialistcontractorsLossin-houseskillsFreeuplaborcapacityContractorshavethecapacityandflexibilitytostartproductionveryquicklytomeetsuddenvariationindemand★★典型考題2012JuneQ1：makeorbuy2009Dec.Q5(c)：outsourcingShowdowndecision(adivision，aproduct，aAvoidablecostswhatconstitutesanavoidablecostmaybedifferentdependinguponthetimingofthedecision)因?yàn)樽鰶Q定的時(shí)間不同，avoidablecost會(huì)不同Directlyattributablecosts(andrevenues)iftheclosureisOne-offcontracts合Mincontractpricetotalrelevantcashflowsassociatedwiththe比較當(dāng)jointproductsplit-offpointseparationpoint，可分析產(chǎn)品basisofapportionmentofjointcoststoMarketNetrealizable如果只是分析是否進(jìn)一步加工，那jointcost是無(wú)關(guān)的，不用考慮；如果分析整個(gè)工序的可行性processviability，可以考慮jointcost.★★09JuneQ4(a)：short-termdecision(compareincrementalrevenuewithcosts)09DecQ5(a)：cessationdecision(c)outsourcing11DecQ1：acceptor12JuneQ1：outsourcing;makeorRiskand Probabilityofe DeskExistingdata&availableFieldprimaryDirectcontactwithatargetedgroupMoreexpensiveandtimeconsumingFocusPrimarySmalltargetgroupsIn-depthconversationaboutaparticular ysis敏感性分析Madein Boughtinand TheexternalpurchasepricerosebymorethanTheoriginaldecisionwouldbereversedtomadein*Eachofthevariablesisyzedinturntoseehowmuchtheoriginalestimatecanchangebeforetheoriginaldecisionisreversed. umpossiblechangeisoftenexpressedasapercentage.Onlyonevariablecanbetestedatonetime.Itdoesnotfytheprobabilityofavariable.沒(méi)有考慮變量變動(dòng)的可能Itdoesnothavedecisionrule.Simulation模擬仿Amodelshowstheeffectofmorethanonevariablechangingattheonetime.數(shù)學(xué)模型，多個(gè)變量，同時(shí)改Itisoftenusedincapitalinvestmentappraisal.經(jīng)常用于資本市場(chǎng)投資評(píng)價(jià)Limitations局限性Simulationisonlyforobtainingmoreinformationaboutthepossible Modelscanbeverycomplex.Expectedvalue=weightedaverageofall EV=Σpxx為產(chǎn)出，p為產(chǎn)出對(duì)應(yīng)的可能性注：Usefulmethodforriskneutraldecisionmaker風(fēng)險(xiǎn)中立者偏好此法！DuringNonEV=Easyandrelativelysimplemethod只要看數(shù)EV采用平均值，所以只適用于經(jīng)常性項(xiàng)目，one-offproject不適用.Pay-offtable 只看最大收益riskseeker風(fēng)險(xiǎn)riskaverse風(fēng)險(xiǎn)規(guī)避者M(jìn)inimax2011.JuneQ1：PayoffDecisiondiagrammaticmethodtorepresentamulti-decision方塊代表決策點(diǎn)，取更高收 圓環(huán)代表可能性點(diǎn)，及PerfectinformationandimperfectPerfect實(shí)質(zhì)：Guaranteedtopredictthefurther保證確定性，valuabletoremove擇最大EV Expectedvaluewithperfect/imperfect Expectedvaluewithoutperfect/imperfect um★★典型考題：13JuneBudgetingcontrolandbehavioralBudgetarycontrol目的：PRIM★★典型Planning計(jì)Meaningfultargetorstandard確立目標(biāo)/Gatheringinformationformasystemsensor)Comparinginformationtoastandardcomparator)Initiatecontrolactioneffector)Controllable（受budgetholder影響）vsUncontrollablecosts（給定時(shí)間內(nèi)不受控Controlcycle-Feedbackcompareactual(historical)resultsagainstastandardorplantakecontrolaction，改善PositiveNegativeSingleloopDoubleloopControlcycle-FeedforwardTheperformanceCompanyversus 公司關(guān)注長(zhǎng)期VSDivisionversusSolutions解決方案：BehavioralaspectsofMotivationandbudgetWaysofbudgetprocesscanmotivatedmanagerstoperformanceSettingtargetsforfinancialperformance一個(gè)量化的方案definitetiveplan，由對(duì)應(yīng)負(fù)責(zé)的經(jīng)理Budgetbias預(yù)算偏見(jiàn)：manipulatebudgettomakemanagersperformancelookBudgetingTopdownbudgetBottomupbudgetIncreasedIncreasedcommitmentfrom預(yù)算制定中的細(xì)節(jié)會(huì)被考慮進(jìn)accurate，moreSeniormanagersmaylosecontrol.失控Dysfunctionalbehaviour功能性行為（預(yù)ProcessisManagersmayseteasy員工士氣不高lowmorale今年預(yù)算=去年預(yù)算或結(jié)果+一定增量，考慮inflationestimatedgrowth和其他已知變化.局限：budgetslack，wastefulspending（如果以前有很多浪費(fèi)，那還是允許繼續(xù)浪費(fèi)）Appropriatefor適用于：CertaincostscanbeestimatedbasedoninflationQuickandBuildsonpreviousUnnecessaryspendingusedupbudgetLackofbusinessscrutiny監(jiān)Thedepartmentwhereresourcesarespentdiscretionary部門成本任意的suchasmarketingfinance，neletc.直接制造成本就不適用Directmanufacturingcosts.★解題步驟Definetheactivities/decisionpackagetobeevaluatedEvaluateandranktheactivitiesAllocateresourcesRespondstochangesin商業(yè)環(huán)境Focusonshorttermbenefits目光短期Requireshighmanagementskills能力要求高Takesmanger’smuchoftime耗時(shí)RankcanbedifficultforAppropriateforOrganizationwhichisfacingaperiodofuncertainty.整年的預(yù)算會(huì)因?yàn)樽兓氖?esmorerealisticbyshorteningtheperiodbetweenpreparingbudgetsinsteadofpreparingaperiodicbudgetannually.預(yù)算會(huì)延展至further(12個(gè)月Activitybasedbudgeting基于活動(dòng)的預(yù)算costdrivedriveCriticalsuccessfactorsareidentified來(lái)幫助績(jī)difficulttoidentifyallthevolume變動(dòng)有直接變動(dòng)關(guān)系Spreadsheetsinbudgeting電子制表軟Usingthecompany’saccountant’sownspreadsheetsforEnsuretheaccountanthasthenecessaryskillstooperatethebudgetspreadsheet.Havetoinputlargeamountsofdatefromthecompany’ssystemsintotheItisveryeasytocorruptamodelbyaccidentallychangingacellorinputtingdatainthewrongChooseandchangebudgetingPreviousyear’sactualOtherinternalinformationsuchasrepairandrenewoffixedassetstrainingneedslongtermrequirementsofindividualcustomers，etc.內(nèi)部信息EstimatesofcostsofnewModelsExternalsourcesofinformationsuchasrspricelists，inflation，exchangeratemovements，economicenvironment，etc.外部因素Changinginbudgetarysystem是否需要花費(fèi)費(fèi)用來(lái)培訓(xùn)員工，讓其理解和執(zhí)行新系統(tǒng)，員工，不愿意改 LossofcontrolBudgetingandPreparingabudgetinvolvesforecastingwhichisopentoriskanduncertaintyFlexiblebudget(Flexed考慮了不同activitylevel時(shí)的預(yù)算，allowingbetterplanningforuncertaintyinthefuture（預(yù)算含fixed，semi-variableandvariableflexedbudget與actualresultsvariance是否好takecorrectiveaction/reviseplanbasedontheactualRolling ysisinbudgeting預(yù)算中的量化 Variablecost/ costathighlevelofactivity–costatlowlevelHighlevelactivity–lowlevel假設(shè)只與activity假設(shè)過(guò)去的成本可以可靠預(yù)測(cè)未來(lái)EasytounderstandandeasytoLearningcurvetheorylaborcostsandvariableoverheadsiflaborhourdriven)在生產(chǎn)后期willbe當(dāng)cumulativeoutput↑，累計(jì)平均時(shí)間↓.且cumulativeoutput翻倍，累計(jì)平均時(shí)間*Method1-Method2-formulaY=awhereYisthecumulativeaveragetimeperunittakentoproduceXunits.aisthetimetakentoproducethefirstunit.Xisthecumulativenumberofbistheindexoflearning(logLR/log2).LR=thelearningrateasadecimalTimetoproduce10thbathTotaltimetoproduce10Totaltimetoproduce9Steadystate–最后會(huì)達(dá)到一個(gè)點(diǎn)nofurtherimprovementswillbemade.LearningeffecttoceaseWorkforcereachtheirphysicallimits.‘計(jì)算Learning1表格法MonthlyratesofLearning176/200=154.88/176=136.29/154.88=Thereforethemonthlyrateoflearningwasnumberoflabourhoursnumberhoursperbatch1112244882代數(shù)法AlgebraicCumulativenumberofproductsCumulativetotalCumulativeaverageper1662?4?8?42.8=16×(6× r=learningrate產(chǎn)品越復(fù)雜，需要增加的經(jīng)驗(yàn)越多，才能有所提高，體現(xiàn)learningLearningExperienceLearningExperienceCoversallcoststechnologicalandmanageriallearning可變成本followthepatternofdirectMarketMass★★典型考題：09DecStandardcosting標(biāo)準(zhǔn)成本實(shí)質(zhì)：priceandusageofmateriallaborandoverheads…的標(biāo)準(zhǔn)Inventoryvaluation相比FIFOBasicCurrentIdealChallenging&TooTooTooWastage&NoOutofCurrentDeriving獲得standardPurchase產(chǎn)品的預(yù)期用量 LaborstandardPayrisewithtradeunionrepresentativesParticularraterefertodifferentlaborskillgradeOverheadsProductionvolume，capacity，SalespriceAnticipatedmarket*Thelevelofparticipationinstandardsetting員工參與制定標(biāo)準(zhǔn)將建立更精準(zhǔn)的標(biāo)準(zhǔn)，理解公司的一些決*TheuseofpayasamotivatorModernmanufacturingenvironment–不適用于 ，或者定制產(chǎn)品意味著質(zhì)量不好，這根TQM和JIT相悖.TQM和JIT精髓在于質(zhì)量要好！Continuousimprovement的要求比標(biāo)準(zhǔn)成本法下consistentstandardMonitorperformancebygatheringrealtimeinformation實(shí)時(shí)信息（>定期或期末WorldclassManagingpeopleFlexibleapproachtocustomerKey員工的有效激勵(lì)和高忠誠(chéng)度Mediumtolong-termprofitabilityTotalqualitymanagementJustintimeKey關(guān)Qualityasopposedtocost對(duì)Demand‘pull’system需求推動(dòng)Noinventory需要才買，無(wú)庫(kù)存Getitright，firsttimeJITpurchasingElements：(a)(b)發(fā)貨時(shí)間的控制(c)跟少數(shù)供應(yīng)商保持良好關(guān)系(d)長(zhǎng)期契約關(guān)系(e)質(zhì)量保證JITproductionFirstclasscustomerToinvolveallImprovephysicalfacilitiesandworkersElements(a)WIP(b)減少leadandset-uptimes(c)零次品+持續(xù)改進(jìn)(同TQM)(d)靈活的勞動(dòng)力(e)生產(chǎn)過(guò)程中的質(zhì)量控制(f)按訂單生產(chǎn)(g)一旦發(fā) ingsMonitoringworkasitproceedsrquality&reliabilityBasicvariancesreview差異化分MaterialmixandyieldMix因?yàn)楫a(chǎn)品原料X：Y不同，Yield實(shí)際的input-output比和標(biāo)準(zhǔn)不同，比如相同output卻消耗input產(chǎn)生的差★解題步驟MixActualActualStdStdActualXXXXMaterialXXXXXXXStdStdStdmixX$MaterialXXXXXXX★★技巧：AQAM-AQSM=負(fù)(F)；AQSM-SQSM=負(fù)(F).AQSPactqtystdMixvariance–anadversetotalmixvariancewouldsuggestthatahigherproportionofanexpensivematerialisbeingused.★★技巧：貴的材料多用了Yieldvariance–anadversetotalyieldvariancewouldsuggestthatlessoutputhasbeenachievedforagiveninput.Thetotalinputinvolumeismorethanexpectedfortheoutputachieved.(Unproductively)★★技巧：投入總量一樣，但產(chǎn)出少了★★典型考題：11DecQ5PlanningandoperationalPlanningpricevarianceactualproduction@revisedstandardkg&originalshould‘shouldnow’actualproduction@revisedstandardkg&revisedshouldactualproductionshoulduse@originalshould‘shouldnow’actualproductionshoulduse@revisedshouldDifferencevaluedatoriginalstandardOperatingpricevariance‘shouldnow’actualpurchases@revisedcost actualpurchasesdidcostOperatingusagevariance‘shouldnow’actualproductionshoulduse@revisedstandard actualproductiondid XDifferencevaluedatrevisedstandard 計(jì)劃和操作的差異分析Highlights提高經(jīng)理對(duì)差異分析的接受度，他無(wú)需對(duì)poorplanning&faultystandardsetting負(fù)責(zé)操作分析provideafairerreflectionofactualperformance.局限RevisedbudgetmaybebiasedBudgetshouldonlyberevisedifbeyondthecontroloftheorganization.Budgetsshouldnotberevisedforoperationalissues不能因經(jīng)營(yíng)問(wèn)題修正預(yù)算Strategicplanning.Theprocessofdecidingonobjectivesofthe

NextfiveNextResourcenotonlyManagement(ortactical)control.Theprocessbywhichmanagersassurethatresourcesareobtainedandusedeffectivelyandefficientlyintheplishmentoftheorganization'sOperationalcontrol(oroperationalplanning).Theprocessofassuringthatspecifictasksarecarriedouteffectivelyandefficiently.

StafforworkerarealsotheresourceofthecompanyNext對(duì)管理lessuseful.AdvantageStrongcommunication變化的環(huán)境，高度inter-dependenciesofoperations&processesBusinesscriticalinformation&(收集、、修改、恢復(fù)retrieve企業(yè)batchtransaction批次處理和realtimetransactionControlled不考慮RapidReliability（backup&Internal(它的信息extractedfromTPSperiodicInternal★考點(diǎn)-Executiveinformationsystems(EIS)分MIS獲取信息，communicatewithexternalinformationsupportstrategicdecisionsofsenior包括TPSMIS&EIS的所有功能，modularsoftwarepackagesAsinglesystemscanservetheinformationneedsofallfunctionalRealtime實(shí)時(shí)信息，而不同等級(jí)所需要的信息量和重要性各不同.Thevolumeofdatadecreasesthehigheryougointheorganization.越需要的信息越少，偏重于總結(jié)性的信息.SourcesofmanagementInternalsourcesofExternalsourcesofDirectories，譬如 ernmentDatabases/datawarePrimaryandsecondarymoretailoredtotheuser’sexactneeds，相對(duì)昂貴Informationfor通過(guò)對(duì)內(nèi)部信息的反饋feedback來(lái)實(shí)現(xiàn)控制CostofinternalCostofexternalManagementcosts：Recording，processinganddissemination外部信息，Wastedtime信息過(guò)多或excessiveprocessingControlsoverSetoutclearlylimitstotheactionAdhocreports臨Cost/benefit報(bào)告高度精煉，只提供relevant報(bào)告作者originatorControlsoverdistributinginternalinformation發(fā)布內(nèi)部信息時(shí)的控報(bào)告是否、是否需要銷毀shreddedOtherLockedorpassword、toprotectitsdatafromexternal權(quán)限：什么級(jí)別有資格解除信息toprotectunauthorizedinternalControloverthesecurityandinformation針對(duì)信息ITisvulnerable易受的tounauthorizedaccess，oruse，from內(nèi)部或外部，除非有保護(hù)PasswordsDatabasecontrolsFirewalls Overtime企業(yè)自己縱向時(shí)間上的比較Withothercompanies跟其他公司比較WithindustryaverageROCE=netprofitmargin×asset使用：除去往年比較，業(yè)比較，還需和市場(chǎng)利率比較提高方式：提高利潤(rùn)/售價(jià)、降低capital性(越高越好分母可用=1-流動(dòng) 健康要求：CurrentRatio>1流動(dòng)可用應(yīng)對(duì)方式：Creditchecksoncustomer，有效chaseup，及時(shí)開(kāi)，或分子可用風(fēng)Financialgearing=debt/equityordebt/(debt+Operationalgearing=contribution/Interestcover=PBIT/financeDividendcover=Netprofit/Donotconveythefullpicture：并沒(méi)有覆蓋企業(yè)整體的經(jīng)營(yíng)情況KeycriticalStrongGoodcustomerFastQualityLow非財(cái)務(wù)指標(biāo)問(wèn)題：過(guò)度關(guān)注detailedoperationtargetthensacrificingoverallcompanyReviewandmaintainoverperiods需要定期反平衡積分卡包含了一些列財(cái)務(wù)和非財(cái)務(wù)指標(biāo)，coversallrelevantareasof 提高Qualityofservice，來(lái)提高客戶滿意度Internalbusinesss 該怎樣做來(lái)實(shí)現(xiàn)financialandcustomerobjectivesInnovationandlearning 特點(diǎn)FocusonexternalandinternalfactorsandlinksthemtokeyareaofcompanyConsiderscustomers’needsandconcernswhenexploreanewproductorConc