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TheglobalbodyTheglobalbodyforprofessionalACCA1.Instructor:CelineCelineJi–ACCA當(dāng)然這也是中國(guó)獨(dú)特的經(jīng)濟(jì)政治制度導(dǎo)致的（所以要學(xué)好管理會(huì)計(jì)千萬(wàn)別買(mǎi)國(guó)內(nèi)的書(shū)籍）實(shí)質(zhì)內(nèi)涵，在很久以前我也這么認(rèn)為。直到在我學(xué)心理學(xué)的時(shí)候，看到一句話(huà)：“心理學(xué)是一門(mén)用科學(xué)的方法（和解決問(wèn)題的有序的步驟）來(lái)對(duì)于個(gè)體的行為及精神過(guò)程的研究?！边@句話(huà)引用的管理會(huì)計(jì)里面是最適合的。管理是一種科學(xué)，而且是一種可以量化的人治方式，而這種量化的人治，就是我對(duì)于管理會(huì)計(jì)的精髓的理解。很多同學(xué)會(huì)說(shuō)，老師2，F(xiàn)5里面，我怎么就沒(méi)有感覺(jué)到你說(shuō)的這些呢？這是因?yàn)樵贏(yíng)A里管理會(huì)計(jì)這兩門(mén)課是偏財(cái)務(wù)的，而且屬于基礎(chǔ)學(xué)科，是量化的工作，你還沒(méi)有學(xué)好工具，你怎么學(xué)習(xí)應(yīng)用，怎么加入戰(zhàn)略分析，等其他內(nèi)容。而在P5和商業(yè)分析，這門(mén)課才是管理+會(huì)計(jì)的精髓。而MA并沒(méi)有像A那樣，把所有的工具教給你，而是告訴你一個(gè)理念，一種思考角度，怎么算，怎么應(yīng)用，到是涉及的很少。By:CelineTheglobalbodyforprofessional????UBCTheglobalbodyforprofessional????UBCCelineJi–ACCATheglobalbodyforprofessionalCelineJi–ACCATheglobalbodyforprofessionalCelineJi–ACCA(P3)Management(P5)TheglobalbodyforprofessionalSpecialistcostStandardTheglobalbodyforprofessionalSpecialistcostStandardcostingvarianceCelineJi–ACCAandcontrolTheglobalbodyforprofessionalPleasewriteTheglobalbodyforprofessionalPleasewriteCelineJi–ACCATheglobalbodyforprofessionalPleasewriteTheglobalbodyforprofessionalPleasewriteCelineJi–ACCATheglobalbodyforTheglobalbodyforprofessionalChaptertCelineJi–ACCATheglobalbodyforprofessionalTraditionalTraditionalabsorptionTheglobalbodyforprofessionalTraditionalTraditionalabsorptioncostingusesasinglebasisabsorbingalloverheadsintocostunitsforparticularproductiondepartmentcostImplicationthatoverheadsarevolumeCelineJi–ACCATheglobalbodyforprofessionalTraditionalPlantTheglobalbodyforprofessionalTraditionalPlantwideoverheadCelineJi–ACCATheglobalbodyforprofessionalTraditionalDepartmentalTheglobalbodyforprofessionalTraditionalDepartmentaloverheadCelineJi–ACCATheglobalbodyforprofessionalTraditionalCelineTheglobalbodyforprofessionalTraditionalCelineJi–ACCATheglobalbodyforprofessionalTraditionalCelineTheglobalbodyforprofessionalTraditionalCelineJi–ACCATheglobalbodyforprofessionalNewActivityTheglobalbodyforprofessionalNewActivitybasedCelineJi–ACCATheglobalbodyforprofessionalActivitybased1.Groupoverheadsintoactivities(costTheglobalbodyforprofessionalActivitybased1.Groupoverheadsintoactivities(cost2.Identifythecosts3.Calculateacostperunitofcost4.AbsorbactivitycostsbasedonusageofCelineJi–ACCATheglobalbodyforprofessionalNewCelineTheglobalbodyforprofessionalNewCelineJi–ACCATheglobalbodyforprofessionalNewCelineTheglobalbodyforprofessionalNewCelineJi–ACCATheglobalbodyforprofessionalNewCelineTheglobalbodyforprofessionalNewCelineJi–ACCATheglobalbodyforprofessionalImplicationsofWhentouseTheglobalbodyforprofessionalImplicationsofWhentouseofABCOfABCCelineJi–ACCATheglobalbodyforprofessionalImplicationsofWhenTheglobalbodyforprofessionalImplicationsofWhentoCelineJi–ACCATheglobalbodyforprofessionalImplicationsofTheglobalbodyforprofessionalImplicationsofofCelineJi–ACCATheglobalbodyforprofessionalImplicationsofTheglobalbodyforprofessionalImplicationsofCriticismsOfCelineJi–ACCATheglobalbodyforprofessionalCelineJiTheglobalbodyforprofessionalCelineJi–ACCATheglobalbodyTheglobalbodyforprofessionalYou’reaCelineJi–ACCATheglobalbodyTheglobalbodyforprofessionalChapter 會(huì)計(jì)概CelineJi–ACCATheglobalbodyforprofessionalCostPlusThefocusisTheglobalbodyforprofessionalCostPlusThefocusisCelineJi–ACCATheglobalbodyforprofessionalTargetThefocusTheglobalbodyforprofessionalTargetThefocusPriceledCelineJi–ACCATheglobalbodyforprofessionalTargetCelineTheglobalbodyforprofessionalTargetCelineJi–ACCATheglobalbodyforprofessionalTargetCelineTheglobalbodyforprofessionalTargetCelineJi–ACCATheglobalbodyforprofessionalTargetCelineTheglobalbodyforprofessionalTargetCelineJi–ACCATheglobalbodyforprofessionalTargetCelineTheglobalbodyforprofessionalTargetCelineJi–ACCATheglobalbodyforprofessionalTargetCelineTheglobalbodyforprofessionalTargetCelineJi–ACCATheglobalbodyforprofessionalImplicationsofTargetCostTheglobalbodyforprofessionalImplicationsofTargetCostcontrol:targetcostingturnsthetraditionalcostapproachtopricingonitshead,meaningpricingisthefirstconsideration.Costcontrolisconsideredrightupfrontaspartofthedevelopmentoftheproductnotmerelyasanactivitywhichhappensalongsideproduction.Performancemanagementwillfocusonensuringtargetsaremetandwaysofimprovingprocesses/developmenttodrivedowncoststoatleastthelevelofthetargetcost.CelineJi–ACCATheglobalbodyforprofessionalTargetCostingInserviceTheglobalbodyforprofessionalTargetCostingInserviceCelineJi–ACCATheglobalbodyforprofessionalTargetCostingTheglobalbodyforprofessionalTargetCostingInserviceCelineJi–ACCATheglobalbodyforprofessionalCelineJiTheglobalbodyforprofessionalCelineJi–ACCATheglobalbodyTheglobalbodyforprofessionalYou’reaCelineJi–ACCATheglobalbodyforTheglobalbodyforprofessionalChapterLiCelineJi–ACCATheglobalbodyforprofessionalTraditionalCelineTheglobalbodyforprofessionalTraditionalCelineJi–ACCATheglobalbodyforprofessionalLife-CycleCelineTheglobalbodyforprofessionalLife-CycleCelineJi–ACCATheglobalbodyforprofessionalLife-CycleSales&CelineTheglobalbodyforprofessionalLife-CycleSales&CelineJi–ACCATheglobalbodyforprofessionalLife-CycleCelineJi–ACCATheglobalbodyforprofessionalLife-CycleCelineJi–ACCATheglobalbodyforprofessionalLife-CycleofTheglobalbodyforprofessionalLife-CycleofCelineJi–ACCATheglobalbodyforprofessionalLife-CycleCelineTheglobalbodyforprofessionalLife-CycleCelineJi–ACCATheglobalbodyforprofessionalLife-CycleCelineTheglobalbodyforprofessionalLife-CycleCelineJi–ACCATheglobalbodyforprofessionalLife-CycleNeedtoensurereturncanTheglobalbodyforprofessionalLife-CycleNeedtoensurereturncanbeinthe90%costCelineJi–ACCATheglobalbodyforprofessionalLife-CycleMaximizingTheglobalbodyforprofessionalLife-CycleMaximizingreturnovertheproductDesigncostsoutofMinimizethetimetoExtendthelengthofthelifecycleCelineJi–ACCATheglobalbodyforprofessionalLife-CycleCelineTheglobalbodyforprofessionalLife-CycleCelineJi–ACCATheglobalbodyTheglobalbodyforprofessionalYou’reaCelineJi–ACCATheglobalbodyforTheglobalbodyforprofessionalChapter01TCelineJi–ACCATheglobalbodyforprofessionalBottleTheoryof12384567TheglobalbodyforprofessionalBottleTheoryof12384567bindingconstraint–Isanactivitywhichhasalowercapacitythanprecedingorsubsequentactivities,therebylimitingthroughputThisisabottleneck&inventorywillbuildupCelineJi–ACCATheglobalbodyforprofessionalBottleGoldratt'sTheglobalbodyforprofessionalBottleGoldratt'sfivestepsfordealingwithabottleneckavtivityStep1-IdentifythebindingStep2-Exploit.Thehighestpossibleoutputmustbeachievedfromthebindingconstraint.ThisoutputmustneverbedelayedandassuchabufferinventoryshouldbeheldimmediatelybeforetheStep3-Subordinate.OperationspriorthebindingconstraintshouldoperateatthesameasitsothatWIPdoesnotholdup.Step4-Elevatethesystemsbottleneck.StepsshouldbetakentoincreaseresourcesorimproveitsefficiencyStep5-Returntostep1.Theremovalofonebotteneckwillcreateanotheroneelsewhereinthesystem.CelineJi–ACCATheglobalbodyforprofessionalBottleTheoryofTheglobalbodyforprofessionalBottleTheoryof①②③④⑤IdentifytheDeterminethemostprofitableproductmixMaximizetheflowthroughtheconstraint.Increasecapacityattheconstraint.RedesignthemanufacturingCelineJi–ACCATheglobalbodyforprofessionalThroughputPleaseTheglobalbodyforprofessionalThroughputPleasewriteCelineJi–ACCATheglobalbodyforprofessionalThroughputReturnperfactorysalesrev–TheglobalbodyforprofessionalThroughputReturnperfactorysalesrev–materialtimeonkey=Costperfactory=Totalfactorycoststimeonkeyresource=returnperfactoryhrcostperfactoryhrCelineJi–ACCATheglobalbodyforprofessionalThroughputCelineTheglobalbodyforprofessionalThroughputCelineJi–ACCATheglobalbodyforprofessionalThroughputCelineTheglobalbodyforprofessionalThroughputCelineJi–ACCATheglobalbodyforprofessionalThroughputCelineTheglobalbodyforprofessionalThroughputCelineJi–ACCATheglobalbodyforprofessionalThroughputCelineTheglobalbodyforprofessionalThroughputCelineJi–ACCATheglobalbodyforprofessionalThroughputRankingproducts/divisionsareTheglobalbodyforprofessionalThroughputRankingproducts/divisionsarerankedbyTPARIftwoormoreproductsaremadeinthesamefactory,theycanberankedonreturnperfactoryhour,astheircostsareTheTPARratioshouldbe>1ifaproductistobeviable.Return/hourenablesbusinessestomakeshort-termdecisio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Product ProductSales Material Directlabor Weeklysales 4000units 4000units Machinehourper 0.5hour 0.2hour Machinetimeisabottleneckandmaximumcapacityis4000machinehoursperweek.Operatingcostsincludinglaborcostsare$10880perweek.Directlaborworkersarenotpaidovertimeandworkastandard38hourweek.TheglobalbodyforprofessionalThroughputCelineTheglobalbodyforprofessionalThroughputCelineJi–ACCATheglobalbodyforprofessionalThroughputCelineTheglobalbodyforprofessionalThroughputCelineJi–ACCATheglobalbodyforprofessionalThroughputCelineTheglobalbodyforprofessionalThroughputCelineJi–ACCATheglobalbodyforprofessionalThroughputCelineTheglobalbodyforprofessionalThroughputCelineJi–ACCATheglobalbodyTheglobalbodyforprofessionalYou’reaCelineJi–ACCATheglobalbodyTheglobalbodyforprofessionalChapterCelineJi–ACCATheglobalbodyforprofessionalEnvironmentalCelineTheglobalbodyforprofessionalEnvironmentalCelineJi–ACCATheglobalbodyforprofessionalDefiningtheEnvironmentalCelineJi–ACCATheglobalbodyforprofessionalDefiningtheEnvironmentalCelineJi–ACCATheglobalbodyforprofessionalAccountingfortheEnvironmentTheglobalbodyforprofessionalAccountingfortheEnvironmentInput/outputflowMaterialinflowsarerecordedandbalancedwithThedifferencesaccountfortheenvironmentalCelineJi–ACCATheglobalbodyforprofessionalAccountingfortheEnvironmentTheglobalbodyforprofessionalAccountingfortheEnvironmentFlowcostCalculatethevalueandcostofthesematerialflow.Thisaim