Responsibility Accounting

Presentation on theme: "Responsibility Accounting"— Presentation transcript:

1 Responsibility Accounting
Chapter Twelve A 第十二章 Responsibility Accounting

2 Responsibility Centers 责任中心
A subunit in an organization whose manager is held accountable for specified financial results 责任中心是指组织内的某个部门，该部门经理将对特定的财务结果负责。

3 Responsibility Centers 责任中心
Cost Center 成本中心 Segment has control over the incurrence of costs. 该部门将对自身发生的成本进行控制。 Revenue Center 收入中心 Segment is responsible for the revenue of a unit. 该部门将对自身的收入负责。 The Reservations Department of an airline. 航空公司的订票部门 The Paint Department in an automobile plant. 汽车厂的喷漆部门

4 Responsibility Centers 责任中心
Profit Center 利润中心 Segment has control over both costs and revenues. 该部门对成本和收入均要负责。 Investment Center 投资中心 Segment has control over profits and invested capital. 该部门将对利润和投资额负责。 Company-owned restaurant in a fast-food chain 连锁快餐店 A division of a large corporation. 大型公司的一个部门

5 Measuring Management Performance 管理绩效的计量
Evaluation Tool 评价指标 Cost Center成本中心 Cost standards成本标准 Contribution Income statement贡献收益报表 Profit Center利润中心 Rate of return on invested funds or residual income 投资利润率与剩余收益 Investment Center投资中心

6 Performance Reports 绩效报告
Shows the budgeted and actual amounts, and the variances between these amounts, of key financial results appropriate for the type of responsibility center 在绩效报告中，将针对不同责任中心显示相关财务指标的预算数和实际数额，以及两者之间的差异。

7 Activity-Based Responsibility Accounting 基于作业的责任会计
Traditional responsibility-accounting systems tend to focus on the financial performance measures of cost, revenue, and profit for subunits of the organization. 传统的责任会计系统注重于组织内部部门的成本、收入、利润等财务绩效计量指标。 Activity-based costing systems associate costs with the activities that drive those costs. In activity-based responsibility accounting attention is directed not only to costs incurred but also to the activity creating the cost. 作业成本系统把成本与作业联系起来。在作业基础的责任会计中，不仅要关注成本的发生，还要关注导致这些成本的作业。

8 Behavioral Effects of Responsibility Accounting 责任会计的行为效应
Controllability可控性 Motivating Desired Behavior 激励预期行为 Information versus Blame 信息与批评

9 Segmented Reporting 分部报告
The Operating Section of a hospital 医院的一个部门 A segment is any part or activity of an organization about which a manager seeks cost, revenue, or profit data. 分部是指组织内部一个子单位或者作业部门。部门经理一般要考虑成本、收入和利润等数据。

10 Segmented Reporting 分部报告
Product Lines 生产部门 • • Sales Territories 销售领域

11 Key Features of Segmented Reporting 分布报告的主要特征
Contribution format. 边际贡献形式 Controllable versus uncontrollable expenses. 可控成本与不可控成本 Segmented income statement. 分部利润表

12 Segmented Income Statement 分部利润表
Contribution Format 边际贡献形式 Costs that cannot be controlled by the segment manager are isolated.这是指部门经理不能控制的有关成本。

13 Customer Profitability Analysis and Activity-Based Costing 客户获利能力分析和作业成本计算法
Let’s see, I need . . . Special credit terms, Small order lots, Special packing, Great field service, and JIT delivery. 我需要：特定的信用期； 小批量订单；特殊包装； 好的服务；以及JIT配送等。 We can handle that - but we need to quote a price that reflects the value of these services. 我们可以满足他，但必须要一个好的价格，以反映这些服务 的价值。 Company Sales Rep 公司销售部门 Customer 客户